A:
eQuw uT A share Ａ股；甲类股份
q <3La(^/ abatement of tax 减税；减扣免税额
}Ecv6&G ABN AMRO Bank N.V. 荷兰银行
S~:uOm2t\ above-the-line expenditure 线上项目支出；经常预算支出
^|Z'}p|& above-the-line receipt 线上项目收入；经常预算收入
_<f%==
I' ABSA Asia Limited 南非联合亚洲有限公司
[4#HuO@h absolute change 绝对数值变更
>;9g`d absolute expenditure 实际开支
#$W5)6ch absolute guideline figure 绝对准则数字
1"CWEL`i absolute interest 绝对权益
?rOj?J9 absolute order of discharge 绝对破产解除令
05H:ZrUV absolute profit margin 绝对利润幅度
2+y wy^ absolute value 实值；绝对值
nmiJ2edx absolutely vested interest 绝对既得权益
;MGm,F ,o absorbed cost 已吸收成本；已分摊成本
H_f8/H absorption 吸收；分摊；合并
BGi'UL, absorption rate 吸收率；摊配率；分摊率
p7> 9
m ACB Finance Limited 亚洲商业财务有限公司
z$^wC d: acceptable form of reciprocity 合理的互惠条件
2o(O`;z acceptable rate 适当利率；适当汇率
<J%Z?3@ T acceptance agreement 承兑协议
Kkq-x'gt^ acceptance for honour 参加承兑
Y$v d@Q acceptor 承兑人；接受人；受票人
h^rG5Q acceptor for honour 参加承兑人
@cIYS%iZ accident insurance 意外保险
(.=Y_g. Accident Insurance Association of Hong Kong 香港意外保险公会
> 8{w0hh; accident insurance scheme 意外保险计划
~"%'(j_4 accident year basis 意外年度基准
;N.dzH2yA accommodation 通融；贷款
ggPGKY-b= accommodation bill 通融票据；空头票据
\h'7[vkr accommodation party 汇票代发人
=b*GV6b account balance 帐户余额；帐户结余
jo&j<3i account book 帐簿
&v0]{)PO account collected in advance 预收款项
< xeB9 account current book 往来帐簿
)T9Cv8 account of after-acquired property 事后取得的财产报告
~/A2 :}Cp= account of defaulter 拖欠帐目
wowf 1j- account payable 应付帐款
>QYx9`x& account payee only [A/C payee only] 只可转帐；存入收款人帐户
F_:W u,dUZ account receivable 应收帐款
cr -5t4<jK account receivable report 应收帐款报表
KJJ :fG8' account statement 结单；帐单；会计财务报表
j_,/U^Ws|f account title 帐户名称；会计科目
E8av/O
VUd accountant's report 会计师报告
=_=%1rI~ Accountant's Report Rules 会计师报告规则
!EKt$8W accounting and auditing procedure 会计与审计程序；会计与核数程序
axmq/8X Accounting Arrangements 《会计安排》
l4T[x|')M accounting basis 会计基础
`#iL'ND[ accounting by Official Receiver 破产管理署署长呈交的帐目
4I&(>9 @z< Accounting Circular 《会计通告》
YSxr(\~j accounting class 会计类别
8 !:2 : accounting date 记帐日期；会计结算日期
c[2ikI,n[ accounting for money 款项核算
G HQ~{ Accounting Officer 会计主任
%?n=I n(F accounting period 会计报告期；会计期
%|+aI? accounting policy 会计政策；会计方针
C+t3a@&| accounting practice 会计惯例
K?,? .!ev accounting principle 会计准则
4r_*: $g accounting record 会计记录
'2Zs15)V accounting report 会计报告
'%/=\Q` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
y(<{e~ Accounting Society of China 中国会计学会
AVLY|79# accounting statement 会计报表
tt-ci,X+ accounting system 会计制度；会计系统
MzB.Vvsy%9 accounting transaction 会计事项；帐务交易
KsIHJr7- accounting treatment 会计处理
$yU}56(z~ accounting year 会计年度
&;?+ ^L> accretion 增值；添加
BYdG K@ouk accrual 应计项目；应累算数目
8aHE=x/TL accrual basis 应计制；权责发生制
~Qif-|[V accrual basis accounting 应计制会计；权责发生制会计
qPz_PRje accrue 应累算；应计
VXZYRr3F accrued benefit 应累算利益
bx2<WdLy T accrued charges 应计费用
bn|HvLQ"1 accrued cumulative preference share dividend 应累算的累积优先股股息
%cDGs^lgA accrued expenses 应累算费用
Ndl{f=sjX- accrued interest payable 应付利息；应计未付利息
!L;_f'\)6 accrued interest receivable 应收利息；应计未收利息
(D[~Z! accrued right 累算权益
i{N?Y0YQs0 accruing profit 应累算的利润
8h)7K/!\ accumulated fiscal reserve 累积财政储备
mI<s f?. accumulated profit 累积利润；滚存溢利
Xk!{UxQKQ accumulated reserve 累积储备
2?LPr accumulation of surplus income 累积收益盈余
:mDOqlXW/ acquired assets 既得资产
4/{ pz$ acquisition 收购；购置；取得
, V j& acquisition cost 购置成本
:55a9d1bL acquisition expenses 购置费用
RL ex#j acquisition of 100% interest 收购全部股权
13 L&f \b acquisition of control 取得控制权
2V;{ @k acquisition of fixed assets 购置固定资产
>q?{'#i
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Iu0GOy*[ acquisition price 收购价
#l+Rs3T: act of God 天灾
AW \uE[kg acting partner 执事合伙人
5h Sd,#: active market 买卖活跃的市场；交投畅旺的市场；旺市
*GYLj [ active partner 积极参与的合伙人
"D>/#cY1/ active trading 交投活跃
S=kO9"RB] actual circulation 实际流通
WF~x`w&\ actual cost 实际成本
5{ +>3J actual expenditure 实际开支；实际支出
l #]#_ actual income 实际入息；实际收入；实际收益
#ZP F&u" actual market 现货市场
78:x{1nUM[ actual price 现货价；实际价格
UxB3/!<5g3 actual profit 实际利润
euV!U}Xr actual quotation 实盘；实际价位；实际报价
A`~?2LH,~F actual year basis 按实际年度计算
(qR;6l actuals 实货
vq9O|E3 actuarial investigation 精算调查
IDpLf*vSG actuarial principle 精算原则
@ g`|ob]9 actuarial report 精算师报告
lxZ9y Actuarial Society of Hong Kong 香港精算学会
{4SaS v^/ actuarial valuation 精算师估值
wAu]U6! actuary 精算师
}+S~Ah?( ad referendum agreement 暂定协议；有待覆核的协定
q},,[t ad valorem duty 从价税；按值征税
T1RY1hb|g> ad valorem duty system 从价税制
9MJ:]F5+ ad valorem fee 从价费
h8 M_Uk ad valorem tariff 从价关税
9
4bDJy1 additional allowance 额外免税额
"fv+}' additional amount for unexpired risk 未过期风险的额外款额
mHW%^R= additional assessable profit 补加应评税利润
=d@)*W 6 additional assessment 补加评税
v; ewMiK@E additional commitment 额外承担
qmPu D/ c additional commitment vote 额外承担拨款
5cM%PYU4:v additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^vV AuO additional dependent parent allowance 供养父母额外免税额
SJc*Rl> additional provision 额外拨款
3NZK$d=4 additional stamp duty 附加印花税
%*<Wf4P" additional tax 补加税罚款；补加税款
CU c , Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
"WmsBd O adjudged bankrupt 被裁定破产
$L|+Z>x adjudicated bankrupt 裁定破产人
.L^j:2(L adjudication fee 裁定费；评定印花税额手续费；评估契据费
N`,,sw adjudication of bankruptcy 裁定破产；宣告破产
w(S&X"~ adjudication of insolvency 裁定无力偿还债务
UWqiA`, adjusted actual 经调整的实数；调整后的实数
7)O+s/.P) adjusted current assets 经调整的流动资产；调整后的流动资产
.i?{ h/9y adjusted figure 经调整的数字；调整后的数额
B
k\K G adjusted liabilities 经调整的负债；调整后的负债
k[ pk R{e adjusted loss 经调整的亏损；调整后的亏损
q~iEw#0-L 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
`tT7&*Os adjusted profit 经调整的利润；调整后的利润
bhg6p$411 adjusted surplus 经调整的盈余额；调整后的盈余额
6Rif&W.x y adjusted value 经调整的价值；调整后的价值
4/\Y nb.L adjustment 调整；修订；理算〔保险〕
}h/ 7M adjustment centre 调剂中心
&\5bo=5V adjustment lag 调整过程的时间差距；调整时差
fTX|vy<EMI adjustment mechanism 调整机制
=d~pr:.F adjustment of loss 亏损调整
ub1~+T'O adjustment process 调整过程；调整程序
MUt M^uY adjustment range 调整幅度
<WmjjD administered exchange rate 受管制汇率
.MDSP/s Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
['>r tV administration expenses 行政费用
Zs0;92WL administration fee 手续费；行政费
pwSkw J] administration in bankruptcy 破产管理
3 AP= administration order 遗产管理令
Yc)Dx3 administrator 管理人；遗产管理人
&{wRB l # administrator of the estate 遗产管理人
mo4F\$2N admission of debt 债项承认书
Y> E` 7n admission of proof 接纳债权证明
f2KH&j>~r advance 放贷款项；垫付款项；预支款项；预付款项
l.;^ w advance account 暂支帐目；预付款帐户
Q>\DM'{:4 advance compensation 预付补偿金
OFcP4hDi advance from shareholder 股东垫款
d7& d
FvG advance pending reimbursement 预支以待日后付还
Ps 0<CUyI advanced economy 先进经济体系
eLHhfu;k advancement 预付；预付财产
M
$EHx[*5 advances warrant 垫款令
HpeU'0u0VK advancing 贷出
kDR5kDiS adverse balance 逆差
y fuH adverse exchange 逆汇
& 0ymAf5R advertisement addressed to shareholders 在报章刊登的致股东通告
~EQ#
%db advice for collection 托收通知书
y'oH>l+n advice of drawing 提款通知书；汇票通知书
\ ux {J advice of payment 付款通知
+#UawYLJ Advisory Committee [Securities and Futures Commission]
[z_z tK1 谘询委员会〔证券及期货事务监察委员会〕
(bNoe(<qU Advisory Committee on Diversification 经济多元化谘询委员会
\Q|,0` affidavit 誓章；遗产申报誓章
_\@ zq *E affidavit of no receipt 述明无收款的誓章
,N_V(Cx5pt affiliate 联号；联营公司；附属公司
wLfH/J affiliated company 附属公司；联号；联营公司
% bdBg affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6" [,
affordability 负担能力
hSps9*y African Development Bank [AfDB] 非洲开发银行
0;w 4W JJ after-acquired property 事后取得的财产
u,=?|M\ after-hours dealing 市后交易
hDoFF8)c after-tax profit 税后盈利；税后利润；税后溢利
.
Wd0}?} agency agreement 代理协议
? c_:S]^ agency expenses 代理机构的开支
&(o&Y agency fee 代理费
#'i,'h+F Agency Law 《代理法》
|hDN$By agent 代理人；承销人
0x&L'&SpN agent of company 公司代理人
x>4p6H{]0' agent's fee 代理人费；经纪费
3RlNEc%) aggregate 总计；总数；总体数字
ZRr.kN+F aggregate amount 总款额；总额
]haQ#e}WH aggregate assets and liabilities 总体资产与负债
'['x'G50 aggregate at constant price 按固定价格计算的总体数字
vQo Zk, aggregate demand 总需求
931GJA~g aggregate gross position 总持仓量
&u<%%b| aggregate limit 总限额
d?/g5[ aggregate of salaries tax 合计薪俸税
J-klpr# aggregate performance 总体表现；总体业绩
R$e E W"] aggregate supply 总体供应
7coVl$_Zl aggregate surplus 总盈余
zqXDD; w3 aggregate total 整体总额
]-+l .gVFW aggregate value 总值；合计价值
HYJE z2RF aggregated basis 合计基准
r0\C2g_X aggregated net chargeable income 合计应课税入息实额
{8;}y[R aggregation 合并计算；合计；总和
B1Z ; aggregation of incomes of husband and wife 夫妇入息合并计算
[ 'B u aggregation of property 财产的总和
S%G&{5 agio 差价；贴水
;D(6Gy9~ 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》
.F _u/"** Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
NJ$Qm.S 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
:yw(Co]f Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
-0k{O@ l" 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
^`$-c9M?' Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
BuitM|k' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
rNke&z:%X_ agreement for a settlement 授产协议
@!!5el { agreement for assignment 转让协议
\m<$qp,n agreement for sale 售卖协议；买卖协议
\^'-=8<* > agreement for sale and purchase 买卖协议
t`eIkq|NxI agreement for the payment of interest 支付利息协议
! bwy/A agreement for the repayment of money 还款协议
Cf
v1nU W agreement of reinsurance 再保险协议
EyV5FWb58 Agricultural Bank of China 中国农业银行
e!k4 Ij-] air passenger departure tax 飞机乘客离境税
YQ1rS X3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
u@Z6)r' airport tax 机场税
r. rzU alcohol duty 酒精税
&< FKcrZ, alienation 让与；让渡；转让
R_:lp \S& alimony 生活费；赡养费
+}mj;3i All Ordinaries Index [AOI] 所有普通股指数
pQ ul0] all risks 全险；综合险
'OU3 -K All Sales Record for Stock Market 《股票市场成交报告》
x.I?)x!C' Allied Capital Resources Limited 新联财务有限公司
@ RdNAP_6 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
tI.ho allocation letter 拨款信件
|*8X 80< allocation of fund 分配款项；预留款项
u&f|z9 allocation of profit 利润分配；溢利分配
(
~J tKSq% allocation warrant 拨款令
XE;' K`% allotment 分配；配股
kH[thR k} allotment notice 股份配售通知；配股通知
$P #KL// allotment of shares 股份分配
ZxCXru1 allowable 可获宽免；免税的
]4FAbY2'h allowable business loss 可扣除的营业亏损
'+G Yw$ allowable expenses 可扣税的支出
#~r+Z[(,p allowance 免税额；津贴；备抵；准备金
W=n
Hi\jLV allowance for debts 债项的免税额
>@ Na6BH5v allowance for depreciation by wear and tear 耗损折旧免税额
|b!Bb<5 allowance for funeral expenses 殡殓费的免税额
>v 1.Gm allowance for inflation 为通货膨胀而预留的款项；通胀准备金
YEB7X>p# allowance for repairs and outgoings 修葺及支出方面的免税额
VAdUd { allowance to debtor 给债务人的津贴
+5:9? &lH alteration of capital 资本更改
}JUc!cH8z alternate trustee 候补受托人
,OkI0[ amalgamation 合并
I3ugBLxVC3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
iqWkhJphv ambit of charges 征税范围；收费范围
_Q b ].~ amended valuation 经修订的估值
J! QIMA4{ American Commodities Exchange 美国商品交易所
vc P_gJz American Express Bank Limited 美国运通银行
0OtUb:8LX American Stock Exchange 美国证券交易所
c'bh`H4 amortization 摊销
|k: FNu]C amount due from banks 存放银行同业的款项
J g.^h1>x amount due from banks abroad 存放海外银行同业的款项
1 a%1C`d amount due from holding companies 控股公司欠款
#A<
|qd amount due from local banks 存放本港银行同业的款项
|g<l|lqz | amount due to banks 银行同业的存款
R0q|{ 5S amount due to banks abroad 海外银行同业的存款
DKN cp8<J amount due to holding companies 控股公司存款
:vFYqoCn amount due to local banks 本港银行同业的存款
1CUI6@Cz) amount due to outport banks 外埠银行同业的存款
AG G xx?I amount for note issue 发行纸币的款额
MJn= amount of bond 担保契据的款额
NMN&mJsmh amount of consideration 代价款额
2Fbg"de3- amount of contribution 供款数额
\rH0=~F-P amount of indebtedness 负债款额
0p*Oxsy amount of principal of the loan 贷款本金额
ABq#I'H#@2 amount of rates chargeable 应征差饷数额
:{-/b amount of share capital 股本额
uPb. uG amount of sums assured 承保款额
r;"Qu amount of variation 变动幅度
GCxmqoQ amount of vote 拨款数额
h Xc:y0
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Bv 7os3 xb amount receivable 应收款额
fz+dOIU3\L Amsterdam Stock Exchange 阿姆斯特丹证券交易所
) qD V3 analysis 分析
<II>io ; ancillary risk 附属风险
fV!~SX6S annual account 周年帐目；周年帐目报表；年度决算；年结
7v`~;}5 annual accounting date 年结日期
4y,pzQ8a annual allowance 每年免税额；年积金；年度津贴；年津
e,*@+E\4 annual balance 年度余额
a L8Z| * annual disposable income 每年可动用收入
K[q-[q#yc annual estimates 周年预算
LP? *RrM annual fee 年费
z
E\~Oa; annual general meeting 周年大会
VF~kjH2> annual growth rate 年增率；每年增长率
N1l^%Yf J annual long-term supplement 长期个案每年补助金
}~v0o#
I annual pensionable emolument 可供计算退休金的年薪
%(r.`I$ annual report 年报
h9&0 "LHr Annual Report on the Consumer Price Index 《消费物价指数年报》
#0Z%4W Q annual return 周年报表；周年申报表；每年报税表格
}#Kl6x Annual Return Rules 《周年报表规则》
w!Ii annual review of consumer prices 每年消费物价回顾
& (NxkZp! annual roll-forward basis 逐年延展方式
>PUT(yNL annual salary 年薪
G~f|Sx annual statement 年度报表；年度决算表
22E I`}"J 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
NV\{$*j(|J annuitant 年金受益人
6MQyr2c annuity 年金
v; s^j annuity contract 年金合约
j Oxnf%jl annuity on human life 人寿年金
sQO>1bh antecedent debt 先前的债项
9* (uJA ante-dated cheque 倒填日期支票
K6nNrd}p: anticipated expenditure 预期开支
I%mGb $ Q anticipated net profit 预期纯利
4CxU
eq anticipated revenue 预期收入
jf=90e Jc anti-inflation measure 反通货膨胀措施
#\6k_toZ anti-inflationary stance 反通货膨胀立场
c u4 |!s`# apparent deficit 表面赤字
3nx*M= apparent financial solvency 表面偿债能力
R`%O=S*] apparent partner 表面合伙人
0B P=SCi application for personal assessment 个人入息课税申请书
8~iggwZ~h" application of fund 资金应用
PWS5s^WM application to release as liquidator and to destruct the books of accounts and documents
Aj"fkY|Q 申请免除清盘人职务及毁灭帐簿与文件
D!V*H?;U appointed actuary 委任精算师
@:P:`Zk appointed auditor 委任核数师；委任审计师
|_16IEJ appointed trustee 委任的受托人
dF+:9iiA m appointer 委任人
r3 ~YGY apportioned pro rata 按比例分摊
=^w:G =ymS apportionment 分配；分摊
w2V:g$~, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
2&2t8.< apportionment formula 分摊方程式
3o_@ 3-Y% apportionment of estate duty 遗产税的分摊
[h0)V(1KR appraisal 估价；评估
n-C FB:L appreciable growth 可观增长
/,+&O#SX appreciable impact 显着影响
|bk$VT4\ appreciable increase 可观增长
TcH7!fUj appreciation 增值；升值
YS>VQl appreciation against other currencies 相对其他货币升值
Qt=O iKZ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Ka8Bed3 appreciation tax 增值税
9gETWz(3I appropriation 拨款；拨用；拨付
&hIr@Gi@ch appropriation account 拨款帐目
-8sB \E Appropriation Bill 拨款法案
_TVKvRh appropriation-in-aid system 补助拨款办法
if+97 ^Oy approved assets 核准资产
b2 hXFwPe approved basket stock 认可一篮子证券
Ne}x(uRn approved budget 核准预算
h?vt6t9 approved charitable donation 认可慈善捐款
bO
}9/ Ay approved charitable institution 认可慈善机构
rG'W#!^* approved currency 核准货币；认可货币
q]gF[ &QZ approved estimates 核准预算
]fU0;jzX approved estimates of expenditure 核准开支预算
bqQR"; approved overseas insurer 核准海外保险人
7Dz-xM_? approved overseas trust company 核准海外信托公司
E<tJ8&IGk approved pooled investment fund 核准汇集投资基金
b D V/$@p approved provident fund scheme 认可公积金计划
Mu$"fYKf" approved provision 核准拨款
<a& $D approved redeemable share 核准可赎回股份
2Gn26L 5 approved regional stock 认可地区性证券
;2547b[ ] approved retirement scheme 认可退休金计划
;sY n=r approved subordinated loan 核准附属贷款
4R9y~~+ arbitrage 套戥；套汇；套利
+<sv/gEt arbitrageur 套戥者；套汇者
Vd A!tL arbitrary amount 临时款项
q) y<\cEO arrangement 措施；安排；协定
e^-CxHwA- arrears 欠款
~L9I@(/ S arrears of pay 欠付薪酬
LbnW(wr6:( arrears of revenue 逾期未收税款；逾期未收的帐项
G g{M articles of association 组织章程；组织细则；组织章程细则
N[sJ5o F Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
R rp-SR?O ascertainment of profit 确定利润
A 7zL\U4 "Asia Clear" “亚洲结算系统”
nZ# 0L`@"Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_ O` s;oc Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
' -rRD\"q Asian Development Fund [ADF] 亚洲发展基金
]=(P tzVa Asian dollar bond 亚洲美元债券
.\"8H1I\T Asian dollar market 亚洲美元市场
?PU7xO;_ Asian dollar rate 亚洲美元利率
.-c x9& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
D 8)6yPwE Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Vv*](iM asked price 沽盘；喊价；索价；卖方报价
Gg5+Ap D assessable income 应评税入息
> |(L3UA9 assessable loss 应评税亏损
'E4}++\ assessable profit 应评税利润
Eu$hC]w assessable value 应评税值
oN= >U"<\1 assessed profit 估定利润
bA/'IF+ assessed value 经评估价值
Z4D[nPm$ assessment 评税；评定；估价；评税单
X=%e'P*X assessment number 评税编号；估价编号
t+A9nvj) assessment of additional tax 补加税评税
4&G
#Bi assessment of performance 业绩评估；实绩评价
6rN.)dL.#N Assessor 评税主任
[(Ihu e asset price bubbles 资产价格泡沫
H ~lvUHN asset-backed securities 具资产保证的证券
ZO]P9b assets accretion 资产增值
K8fC>iNbH assets and liabilities 资产与负债
i?'|}tK assets betterment statement 资产递增表；资产改进表
$Sd pF-' assets lending 实物放款；有抵押贷款
,y[8Vz?: assets of the company passing on the death 死者去世时转移的公司资产
lZ?YyRsa6& assets pledged as security for liabilities 用作负债抵押的资产
nc.:Wm6Mj assets portfolio 资产投资组合
Z ^#u n assets price 资产价格
uMK8V_p*? assets quality 资产质素
*JiI>[ assets realization 资产变现
qR9!DQc' assets refinancing arrangement 资产再集资安排
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assets securitization 资产证券化
Xt$Y&Ho assets situated outside Hong Kong 在香港以外地方的资产
\?"kT}.. assets stripping 削减资产；拆卖资产
*fQn!2}=( assets value 资产值
+RyV"& v assignee 承让人
a[NR%Xq assignment 转让；转让书；转让契
z#/ "5 l
assignment of interest 权益转让
mD;ioaE
assignment of letters patent and trade mark 专利证书及商标转让
!u|s8tN.U assignment of property 物业转让；物业转让书
P$6 P e> 3 assignment right 转让权
5GDg _9Bz assignor 转让人
8 Bx58$xRq associate 有联系的人；有关连人士；相联者；合伙人；联系人
b-YmS=* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
gm7 [m} associate member 附属会员
$dF$-y<[0 associated body corporate 相联法人团体
Z~ u 3{ associated company 相联公司；联属公司
fY!9i5@' associated corporation 相联法团
cs*"9 nKl Association of Chartered Certified Accountants [ACCA] [United Kingdom]
c2:oM<6| 公认会计师公会〔英国〕
+w8$-eFY Association of Futures Exchange Brokers 香港期货经纪协会
n {..Q,z Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
tiF-lq association of underwriters 承保人组织
FM <`\ d' assumption of control 接管
?{wD%58^oG assurance 担保；保险；转易；转易书
?vmoRX assurance of interest 权益的转易
;e6- * at 19XX price 按一九ＸＸ年价格计算
__`6 W1 at a discount 按赔价计算；按贴水价格计算；打折扣
S%df'bh$ at a premium 按溢价计算；按升水价格计算
q5\iQ2f{WV at call 通知付款；按通知
#E#Fk3-ljQ at constant market price 按固定市价计算
Nu@dMG<5 at constant price 按固定价格计算
|
&/ _{ T at cost 按成本计算
e;9x%kNs! at current market price 按当时市价计算；按现时市价计算
Mt&n|']`8 at current price 按当时价格计算；按现时价格计算
@nIoIz
D~ at factor cost 按要素成本计算；按生产要素成本计算
gPIl:, d( at money-of-the-day price 按付款当日价格计算
!EGpI@ at or better 按指定或较佳价位〔买卖指令〕
E_Fm5zb?X at par 按面值计算；平价
K7wU
tg at sight 见票即付
h8icF} m at the close 按收市盘
ZNJ<@K- at the opening 按开市盘
- # -Bo attestation 见证；见证条款
6dhzx; A at-the-money option 平价期权
H d_ ,`W@ attorney 受权人；受托代表人
0e(4+:0 attornment 新拥有人承认书
+6:jm54 attributable profit 可归属利润
i'[! 'HY attributable share value 可归属股份价值
:jFZz% Auckland Stock Exchange 奥克兰证券交易所
$0Un'"`S auction 拍卖
Em(Okr, 0 auctioneer 拍卖商
>L J<6s[= audit 审计；核数
3;3 cTXR?= Audit Commission 审计署
.H Pa\b\L> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ba^/Ar(B 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〕
\6%`)p audit review 帐目审查
|mT1\O2a Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
o^b5E=?>C audited account 审计帐目；经审计的帐目
>tm4Rg~y audited annual account 经审计的周年帐目
PCnu?e3F audited balance sheet 经审计的资产负债表
g9j&\+h^ auditor 核数师；核数主任；审计师
okTqq=xd` auditor's certificate 核数师证明书；审计师证明书
-Sa-eWP auditor's report 核数师报告；审计师报告
z-h?Q4; Aussie bond 澳元债券
h;):TFiC austerity budget 紧缩预算
2Q;rSe._` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
C=JS]2W2 Australia All Ordinaries Index 澳洲所有普通股票指数
x|)pZa Australian Dollar [AUD] 澳元
^7YZ>^ Australian Options Market 澳大利亚期权市场
mQ2=t % Australian Securities Commission 澳洲证券事务监察委员会
*/4hFD { Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Ey{ p;; H Australian Stock Exchange 澳大利亚证券交易所
SNSHX2 Austrian Schilling [ATS] 奥地利先令
A[m<xtm5K authentication 认证；鉴证
co-1r/
-O authority to purchase 委托购买证；委购书
$Ww.^ym authorization 认可；核准；授权；授权书
M,<UnAVP- authorization by direction 指示授权
aI 1 tG authorization by instruction 指令授权
FmgMd)# authorization by warrant 令状授权
fp J%{z2 authorization of unit trust 单位信托的认可
Xq}}T%jcd authorized agent 指定代理人
FT!X r authorized capital 法定资本
:"cKxd authorized clerk 出市员
.9vt<<Kwh authorized dealer 认可交易商
$.4N@=s,?c authorized financial institution 认可财务机构
ha7mXGN% authorized fund 认可基金
X2'XbG 3 authorized fund house 获授权的基金公司；认可基金公司
S" (Nf+ux authorized institution 认可机构
v7,- Q* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
I8k+Rk * authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~cV";cD5 authorized insurer 获授权保险人；获认可承保人
K$O2
Fq@y authorized investment 特准投资项目
zF(abQ0 authorized person 获授权人
|?TX^) authorized representative 获授权代表
t+D= @"BZP authorized share capital 法定股本
. Ctd$ automated quotation system 自动报价系统
h=^UMat- Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|-z"6F r- 自动交易系统〔香港期货交易所有限公司〕
bmJdZD7-<k automatic adjustment mechanism 自动调整机制
MHJR Bn{} automatic adjustment system 自动调整系统
O+]'*~a Automatic Clearing House 自动票据交换所
1C0'
Gf)3 automatic exchange rates accumulation system 自动化汇率累集系统
XW~ a4If Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
wLNk XC automatic teller machine [ATM] 自动柜员机
?} lqu7S autopay 自动转帐
L
nyow} available assets 可用资产
Pk=0pHH8q available fiscal reserve 现存财政储备
h.kjJ F available profit 可用利润
U5p 3b; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
`uC^"R(m average 平均；平均数；海损
< r
m)c. average basic salary 平均基本薪金
y{ 2\T average consumer expenditure 平均消费开支；一般消费开支
w:x[ kA average cost 平均成本
\"w+ 4 } average cost of land production 增辟土地平均成本
wj 5,_d) average daily turnover 平均每日成交额
PbFbi hg average daily wage rate 平均每日工资率
Q 7\j:. average expenditure pattern 平均开支模式
T8d=@8g,% average growth rate 平均增长率
Dw$RHogb~y average net fixed assets 固定资产平均净值
g! OcWy)7 average of relatives 相对价格平均数
`26.+>Z7 average price 平均价格
M*D@zb0ia average propensity to consume 平均消费倾向；一般消费倾向
15OzO.Ud average propensity to save 平均储蓄倾向；一般储蓄倾向
5 9i2*<k average rate 平均率
<C451+95 average revenue 平均收入；平均收益
PcjeuJZ average stock 平均库存；平均存货
9 9^7Ek!z# average yearly rent 平均年租
O%w'n z" avoidance of double taxation 避免双重课税
204"\ mv avoidance of tax 避税
