A:
lcIX
l& A share Ａ股；甲类股份
&g@?{5FP abatement of tax 减税；减扣免税额
-oe&1RrdVg ABN AMRO Bank N.V. 荷兰银行
}N4=~'R above-the-line expenditure 线上项目支出；经常预算支出
oOe5IczS( above-the-line receipt 线上项目收入；经常预算收入
{My/+{eS!? ABSA Asia Limited 南非联合亚洲有限公司
r"U$udwjg absolute change 绝对数值变更
|$9k
z31 absolute expenditure 实际开支
&&(sZG w absolute guideline figure 绝对准则数字
Ty# L%k}-t absolute interest 绝对权益
g4j?E{M? absolute order of discharge 绝对破产解除令
i':< Ro absolute profit margin 绝对利润幅度
<(@m913| absolute value 实值；绝对值
WGVvBX7# absolutely vested interest 绝对既得权益
"2 qp-'^[c absorbed cost 已吸收成本；已分摊成本
3=5+NJ'8 absorption 吸收；分摊；合并
"o}3i!2Qr absorption rate 吸收率；摊配率；分摊率
Lf rS:g ACB Finance Limited 亚洲商业财务有限公司
&HZ"<y {j acceptable form of reciprocity 合理的互惠条件
7PP 76$ acceptable rate 适当利率；适当汇率
.wS' Xn& acceptance agreement 承兑协议
+<AX
0( acceptance for honour 参加承兑
`;4zIBJ acceptor 承兑人；接受人；受票人
UG48g} acceptor for honour 参加承兑人
L&'2 accident insurance 意外保险
CQzJ_aSJ ( Accident Insurance Association of Hong Kong 香港意外保险公会
sRb)*p' accident insurance scheme 意外保险计划
(K> 5DU accident year basis 意外年度基准
G4MNcy accommodation 通融；贷款
PS!f&IY}[. accommodation bill 通融票据；空头票据
ShHm7+fV
accommodation party 汇票代发人
cq
% =DZ account balance 帐户余额；帐户结余
eA#J7=eC account book 帐簿
AVi
w}Y
J account collected in advance 预收款项
<q%buy Qna account current book 往来帐簿
+`_% U7p( account of after-acquired property 事后取得的财产报告
SS@# $t: account of defaulter 拖欠帐目
#ra:^9;Es: account payable 应付帐款
SgFyv<6>: account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y-@K@Zu]? account receivable 应收帐款
p?=rQte([ account receivable report 应收帐款报表
N ~g 'Z
` account statement 结单；帐单；会计财务报表
z)yxz:E account title 帐户名称；会计科目
@+:S'mAQC accountant's report 会计师报告
Qy5\q W' Accountant's Report Rules 会计师报告规则
lJu2}XR iU accounting and auditing procedure 会计与审计程序；会计与核数程序
nXk<DlTws Accounting Arrangements 《会计安排》
^ , U9N accounting basis 会计基础
Iz !Blk accounting by Official Receiver 破产管理署署长呈交的帐目
B {f&'1pp/ Accounting Circular 《会计通告》
xhj
A!\DS accounting class 会计类别
EM; ]dLh accounting date 记帐日期；会计结算日期
u0#q) L8 accounting for money 款项核算
z';p27 5 Accounting Officer 会计主任
r^VH [c@c accounting period 会计报告期；会计期
hf8 =r5j= accounting policy 会计政策；会计方针
n4qj"x Q accounting practice 会计惯例
.& B_\* accounting principle 会计准则
%{5mkO&,2 accounting record 会计记录
FSIV\ u accounting report 会计报告
Mfuw y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
92bvmP*o4 Accounting Society of China 中国会计学会
NHPpHY3^. accounting statement 会计报表
[^P25K accounting system 会计制度；会计系统
g
O,X accounting transaction 会计事项；帐务交易
DU4NPys]y accounting treatment 会计处理
,57g_z]V accounting year 会计年度
2YdMsu~ accretion 增值；添加
<IGnWAWn accrual 应计项目；应累算数目
{1>V~e8t accrual basis 应计制；权责发生制
?o"wyF A* accrual basis accounting 应计制会计；权责发生制会计
2 Do^N5y accrue 应累算；应计
uf^"Y3 accrued benefit 应累算利益
8BhLO.( <O accrued charges 应计费用
;Q:^|Fw!F accrued cumulative preference share dividend 应累算的累积优先股股息
Wb68" )$ accrued expenses 应累算费用
}.$oZo9J accrued interest payable 应付利息；应计未付利息
uK="#1z cC accrued interest receivable 应收利息；应计未收利息
+kd88Fx accrued right 累算权益
e$4 5 OL accruing profit 应累算的利润
959&I0=g" accumulated fiscal reserve 累积财政储备
J} hi)k accumulated profit 累积利润；滚存溢利
S `5^H~ accumulated reserve 累积储备
r,A750P^ accumulation of surplus income 累积收益盈余
b-@6w(j acquired assets 既得资产
e 9U\48 acquisition 收购；购置；取得
T8JM4F acquisition cost 购置成本
Gyw@+(l acquisition expenses 购置费用
`QC{}Oo^ acquisition of 100% interest 收购全部股权
n1a;vE{! acquisition of control 取得控制权
\vs,$h acquisition of fixed assets 购置固定资产
L8Z[Ly+_ acquisition of shell “买壳”
1%G<gbHpI acquisition price 收购价
/KO!s,Nk act of God 天灾
<:W]u T acting partner 执事合伙人
WhMr'l/e active market 买卖活跃的市场；交投畅旺的市场；旺市
\RnGKQ"4 active partner 积极参与的合伙人
-:Nowb active trading 交投活跃
iKu[j)F actual circulation 实际流通
u7UqN actual cost 实际成本
pj6 Q0h) actual expenditure 实际开支；实际支出
@AvXBMq| actual income 实际入息；实际收入；实际收益
xYtY}?!" actual market 现货市场
& G@(f= actual price 现货价；实际价格
'sn%+oN actual profit 实际利润
4~53% =+ actual quotation 实盘；实际价位；实际报价
cmmH)6c> actual year basis 按实际年度计算
jX$Ti G actuals 实货
`^-?yu@ actuarial investigation 精算调查
\_#0Z+pX actuarial principle 精算原则
WOZf4X`[ actuarial report 精算师报告
n6ETWjP Actuarial Society of Hong Kong 香港精算学会
!Ui3 } actuarial valuation 精算师估值
_Z~w pO}/ actuary 精算师
Z=_p ad referendum agreement 暂定协议；有待覆核的协定
3/H^YM
@ ad valorem duty 从价税；按值征税
i%GjtYjS ad valorem duty system 从价税制
c BQ|m A ad valorem fee 从价费
k Zs ad valorem tariff 从价关税
?>N82#9Q additional allowance 额外免税额
?"$W=*P\o additional amount for unexpired risk 未过期风险的额外款额
Wct
+T,8 additional assessable profit 补加应评税利润
L"rLalUw additional assessment 补加评税
if9I7@ additional commitment 额外承担
`o8b\p\zn additional commitment vote 额外承担拨款
L%ND? '@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+ [V[{n additional dependent parent allowance 供养父母额外免税额
iNZ'qMH22 additional provision 额外拨款
@t dX=\[~ additional stamp duty 附加印花税
g^26Gb. additional tax 补加税罚款；补加税款
$NJ]2P9L Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
iOm ~ adjudged bankrupt 被裁定破产
.7ESPr adjudicated bankrupt 裁定破产人
g 2l|NI#c^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
c@1C| adjudication of bankruptcy 裁定破产；宣告破产
8c\mm 0n adjudication of insolvency 裁定无力偿还债务
YES! ?^} adjusted actual 经调整的实数；调整后的实数
WW2VW-Hk adjusted current assets 经调整的流动资产；调整后的流动资产
4f ~ CG
r adjusted figure 经调整的数字；调整后的数额
!T@>Ld: adjusted liabilities 经调整的负债；调整后的负债
=i~/.Nu& adjusted loss 经调整的亏损；调整后的亏损
dGAthbWJ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
l7Y^C1hM adjusted profit 经调整的利润；调整后的利润
5m&{ f>]T adjusted surplus 经调整的盈余额；调整后的盈余额
[ -bL>8 adjusted value 经调整的价值；调整后的价值
W1$B6+}Z0V adjustment 调整；修订；理算〔保险〕
j_-$xz5- adjustment centre 调剂中心
sTU]ntoQqR adjustment lag 调整过程的时间差距；调整时差
6cp x1y]~6 adjustment mechanism 调整机制
+j _Vs+0 adjustment of loss 亏损调整
XL_X0(AKf adjustment process 调整过程；调整程序
"5Bga jrB adjustment range 调整幅度
eC%.xu^ administered exchange rate 受管制汇率
Zk$AAjC& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
`W
e M administration expenses 行政费用
1wmS? administration fee 手续费；行政费
j 9XY%4. administration in bankruptcy 破产管理
=<s +cM administration order 遗产管理令
?d%+ 85 administrator 管理人；遗产管理人
K YD,eVQ administrator of the estate 遗产管理人
oOy@X =cw admission of debt 债项承认书
_j-k*: admission of proof 接纳债权证明
)fP ,F( advance 放贷款项；垫付款项；预支款项；预付款项
8X][TJG$ advance account 暂支帐目；预付款帐户
R!lN m,i advance compensation 预付补偿金
aD8cqVhM3& advance from shareholder 股东垫款
3 M8P% advance pending reimbursement 预支以待日后付还
8K*X]Z h advanced economy 先进经济体系
[Maon.t!l advancement 预付；预付财产
%gSqc
}v* advances warrant 垫款令
+ 1\ 1Z@\M advancing 贷出
r+3V+:f adverse balance 逆差
FjRJSMwO, adverse exchange 逆汇
*Af]?-|^{# advertisement addressed to shareholders 在报章刊登的致股东通告
1eZ">,F6< advice for collection 托收通知书
?^mgK9^ v@ advice of drawing 提款通知书；汇票通知书
B++.tQ=X. advice of payment 付款通知
V7%G? Advisory Committee [Securities and Futures Commission]
C( b"0> 谘询委员会〔证券及期货事务监察委员会〕
g2^7PtJg Advisory Committee on Diversification 经济多元化谘询委员会
f/H rO6~k% affidavit 誓章；遗产申报誓章
?`_US7.@ affidavit of no receipt 述明无收款的誓章
X ~%I(?OX affiliate 联号；联营公司；附属公司
@y[Zr6\z affiliated company 附属公司；联号；联营公司
aDb@u3X@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-`n>q^A7e affordability 负担能力
quN7'5ZC[ African Development Bank [AfDB] 非洲开发银行
Ij( S"P@ after-acquired property 事后取得的财产
p< ?~ ~7V after-hours dealing 市后交易
4,tMaQ after-tax profit 税后盈利；税后利润；税后溢利
t }7hD agency agreement 代理协议
PwQW5,,h0 agency expenses 代理机构的开支
,w,>pO'[ agency fee 代理费
s+(%N8B Agency Law 《代理法》
yBE1mA:x7: agent 代理人；承销人
\xkLI:*\ agent of company 公司代理人
V^QKn+/ agent's fee 代理人费；经纪费
8 Mp2MZ*p aggregate 总计；总数；总体数字
gZ uk( aggregate amount 总款额；总额
N(vzxx^ aggregate assets and liabilities 总体资产与负债
%/>\`d? aggregate at constant price 按固定价格计算的总体数字
+"Ih'bb`j aggregate demand 总需求
bI TOA aggregate gross position 总持仓量
v Q[{<|K aggregate limit 总限额
vP^]Y.6 aggregate of salaries tax 合计薪俸税
d#Sc4xuf aggregate performance 总体表现；总体业绩
7s; <5xc aggregate supply 总体供应
D$q "k" aggregate surplus 总盈余
Y;6<AIx> aggregate total 整体总额
#QXv[%k aggregate value 总值；合计价值
Wg[?i C*~ aggregated basis 合计基准
pRx^O
F(3 aggregated net chargeable income 合计应课税入息实额
OOQf a#~k aggregation 合并计算；合计；总和
au9r)]p- aggregation of incomes of husband and wife 夫妇入息合并计算
O_K@\<;~ aggregation of property 财产的总和
{R
`IA|T#k agio 差价；贴水
/ _@S*=T5 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
4A^hP![c#] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7 {RI`Er` 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Ev0GAc1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
p^Ca-+R3 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Msn)jh Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
fKOm\R47 《香港政府和大韩民国政府关于相互促进和保护投资协定》
gGw6c" FRQ agreement for a settlement 授产协议
H$KE*Wwq agreement for assignment 转让协议
F x4C]S agreement for sale 售卖协议；买卖协议
DBAJkBs agreement for sale and purchase 买卖协议
VH4P|w[YF agreement for the payment of interest 支付利息协议
z{d] ,M agreement for the repayment of money 还款协议
T?!^-PD9* agreement of reinsurance 再保险协议
`]\4yTd Agricultural Bank of China 中国农业银行
'G>E jh@t air passenger departure tax 飞机乘客离境税
7U:,:= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2_vE airport tax 机场税
(9' ;zw
alcohol duty 酒精税
VD/Wl2DK alienation 让与；让渡；转让
}r]WB)_w alimony 生活费；赡养费
r /HKxXT All Ordinaries Index [AOI] 所有普通股指数
@I\Z2-J all risks 全险；综合险
jz't!wj All Sales Record for Stock Market 《股票市场成交报告》
t!c8 c^HR Allied Capital Resources Limited 新联财务有限公司
]/p0j$Tq$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
M$1+,[^f allocation letter 拨款信件
}U7>_b2 allocation of fund 分配款项；预留款项
{*~ aVw {k allocation of profit 利润分配；溢利分配
ItDe_|!L allocation warrant 拨款令
&~pj)\_ allotment 分配；配股
IE $x2==) allotment notice 股份配售通知；配股通知
8V_
]}W allotment of shares 股份分配
fpM 4q allowable 可获宽免；免税的
+1Si>I allowable business loss 可扣除的营业亏损
BS;rit : allowable expenses 可扣税的支出
ABNsi$]r0 allowance 免税额；津贴；备抵；准备金
-le:0NUwI allowance for debts 债项的免税额
mz1Xk ]nE allowance for depreciation by wear and tear 耗损折旧免税额
#I%< 1c%XA allowance for funeral expenses 殡殓费的免税额
`=uCp^ +v allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Q &(?D allowance for repairs and outgoings 修葺及支出方面的免税额
w! :u| allowance to debtor 给债务人的津贴
.!KlN% As alteration of capital 资本更改
eM/|"^% alternate trustee 候补受托人
\cPGyeq amalgamation 合并
-4,qAnuM x ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
nuw90=qj!] ambit of charges 征税范围；收费范围
q\O'r[&V amended valuation 经修订的估值
SjKIn- American Commodities Exchange 美国商品交易所
3
C=nC American Express Bank Limited 美国运通银行
-}{\C]% American Stock Exchange 美国证券交易所
cmt3ceCb amortization 摊销
}CsUZ&* & amount due from banks 存放银行同业的款项
5U|f"3&8 amount due from banks abroad 存放海外银行同业的款项
86/CA[Y- amount due from holding companies 控股公司欠款
L}nj#z4g amount due from local banks 存放本港银行同业的款项
<%J dQ82? amount due to banks 银行同业的存款
v 8{oXzyy amount due to banks abroad 海外银行同业的存款
PdMx6 Ab amount due to holding companies 控股公司存款
cy)L%`(7 amount due to local banks 本港银行同业的存款
sa#=#0yg amount due to outport banks 外埠银行同业的存款
KK(x)( amount for note issue 发行纸币的款额
on*?O O' amount of bond 担保契据的款额
}tft@,dIC amount of consideration 代价款额
P{(m: `N amount of contribution 供款数额
EM vV amount of indebtedness 负债款额
LAw X9q` amount of principal of the loan 贷款本金额
BRQ9kK20 amount of rates chargeable 应征差饷数额
:eQ@I+ amount of share capital 股本额
aC]~ amount of sums assured 承保款额
?P<&8eY amount of variation 变动幅度
)pr pG ! amount of vote 拨款数额
(S5'iks x amount payable 应付款额
}w8h^(+B amount receivable 应收款额
}O2hhh_ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|1g2\5Re analysis 分析
g.DgJX&i ancillary risk 附属风险
Xe=@I* annual account 周年帐目；周年帐目报表；年度决算；年结
U~Ni2|}\C9 annual accounting date 年结日期
L$ ]D&f8: annual allowance 每年免税额；年积金；年度津贴；年津
uAzV a!) annual balance 年度余额
t1Hd-] 28V annual disposable income 每年可动用收入
;TmwIZ annual estimates 周年预算
s]L`&fY]O annual fee 年费
?U| ~h1
annual general meeting 周年大会
}-zx4<4BH annual growth rate 年增率；每年增长率
YH':cz e annual long-term supplement 长期个案每年补助金
TUy*wp9 annual pensionable emolument 可供计算退休金的年薪
UT+\IzL annual report 年报
Yr-,0${m Annual Report on the Consumer Price Index 《消费物价指数年报》
QV{N q=%] annual return 周年报表；周年申报表；每年报税表格
<FS/'[P Annual Return Rules 《周年报表规则》
i`2Q;Az_P6 annual review of consumer prices 每年消费物价回顾
7X|&:V.s| annual roll-forward basis 逐年延展方式
kG?tgO?* annual salary 年薪
jt3s;U* annual statement 年度报表；年度决算表
Mu Z\<;W$ 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
c1|o^ eZ
annuitant 年金受益人
#A:I|Q 1$g annuity 年金
x d(AUl4qY annuity contract 年金合约
GgA =EdJn annuity on human life 人寿年金
(4M# (I~cE antecedent debt 先前的债项
E'XF n' ante-dated cheque 倒填日期支票
e{=7, DRH< anticipated expenditure 预期开支
RF6(n8["MW anticipated net profit 预期纯利
mWmD H74 anticipated revenue 预期收入
l,6="5t anti-inflation measure 反通货膨胀措施
D-ug$ZRg anti-inflationary stance 反通货膨胀立场
7dPA>5"XD apparent deficit 表面赤字
,:>>04O apparent financial solvency 表面偿债能力
(~}l ?k apparent partner 表面合伙人
=C`v+NPM)| application for personal assessment 个人入息课税申请书
rZJp>Q)s application of fund 资金应用
]d$)G4X 1 application to release as liquidator and to destruct the books of accounts and documents
E'MMhl o 申请免除清盘人职务及毁灭帐簿与文件
N _C\L2 appointed actuary 委任精算师
%3xH<$Gq5 appointed auditor 委任核数师；委任审计师
v{JCEb&wN appointed trustee 委任的受托人
.]r[0U appointer 委任人
l*nS gUg apportioned pro rata 按比例分摊
/^#}
\<; apportionment 分配；分摊
sB7DF<91 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
E_
mgYW*5 apportionment formula 分摊方程式
CXUNdB apportionment of estate duty 遗产税的分摊
*ArzXhs[ appraisal 估价；评估
lJ7k4ua\ appreciable growth 可观增长
m?[F)<~a appreciable impact 显着影响
H[-zQ #I9 appreciable increase 可观增长
O,^,G<` appreciation 增值；升值
>IoOCQQ* appreciation against other currencies 相对其他货币升值
H7l[5 ib appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$9W9* WQL appreciation tax 增值税
+BzKO > appropriation 拨款；拨用；拨付
IH>+P]+3"3 appropriation account 拨款帐目
!vImmhI!I Appropriation Bill 拨款法案
(B$2)yZY appropriation-in-aid system 补助拨款办法
e#_xDR: approved assets 核准资产
Bc t>EWQ approved basket stock 认可一篮子证券
v`wPdb approved budget 核准预算
)j6S<mn approved charitable donation 认可慈善捐款
K<s\:$VVh approved charitable institution 认可慈善机构
^gb2=gWZ< approved currency 核准货币；认可货币
3c9v~5og4 approved estimates 核准预算
:dLS+cTC approved estimates of expenditure 核准开支预算
m{b( ^K9} approved overseas insurer 核准海外保险人
2a?
d:21 B approved overseas trust company 核准海外信托公司
ge[\% approved pooled investment fund 核准汇集投资基金
D;Az>] >q approved provident fund scheme 认可公积金计划
UK X'A)$ approved provision 核准拨款
G4g },p! approved redeemable share 核准可赎回股份
bzUc;&WDz approved regional stock 认可地区性证券
I*ho@`U approved retirement scheme 认可退休金计划
v KaX,)P;? approved subordinated loan 核准附属贷款
:$P < e~z' arbitrage 套戥；套汇；套利
g@nE7H1V arbitrageur 套戥者；套汇者
S;|%'Sn|j9 arbitrary amount 临时款项
.' X$SF` arrangement 措施；安排；协定
E"V|Plf
c arrears 欠款
4=q\CK2 ^A arrears of pay 欠付薪酬
{`J7>K arrears of revenue 逾期未收税款；逾期未收的帐项
\;P Bx & articles of association 组织章程；组织细则；组织章程细则
o<C~6 7o_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]t #,{%h ascertainment of profit 确定利润
](T*f'LN "Asia Clear" “亚洲结算系统”
2H]&3kM3X Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3 FNj~=N Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
OsC1('4@ Asian Development Fund [ADF] 亚洲发展基金
4[Oy3.-c Asian dollar bond 亚洲美元债券
`0 .5aa Asian dollar market 亚洲美元市场
[b Gdg Asian dollar rate 亚洲美元利率
Q^mJ _~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
hTg %T#m Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>@rp]xx asked price 沽盘；喊价；索价；卖方报价
56TUh_ assessable income 应评税入息
hP 9+|am% assessable loss 应评税亏损
:UScbPG assessable profit 应评税利润
>
]6Eb`v assessable value 应评税值
\J 1Jn~ assessed profit 估定利润
[8)Zhw$ assessed value 经评估价值
t3bN
P K^ assessment 评税；评定；估价；评税单
b, SY(Ce~g assessment number 评税编号；估价编号
C/]0jAAE7 assessment of additional tax 补加税评税
W }T+8+RU assessment of performance 业绩评估；实绩评价
w l9E Assessor 评税主任
cT.1oaAM0 asset price bubbles 资产价格泡沫
6J&L5E asset-backed securities 具资产保证的证券
xY_/CR[, assets accretion 资产增值
rJ<v1Yb assets and liabilities 资产与负债
,&l>^w/ assets betterment statement 资产递增表；资产改进表
1 lMU('r% assets lending 实物放款；有抵押贷款
?]sj! 7 assets of the company passing on the death 死者去世时转移的公司资产
x>Q#B v y assets pledged as security for liabilities 用作负债抵押的资产
W6wgX0H assets portfolio 资产投资组合
>L=l{F6
p assets price 资产价格
Y|1kE; assets quality 资产质素
MNJ$/l)h assets realization 资产变现
d_]MqH>R\ assets refinancing arrangement 资产再集资安排
>nTGvLOq assets securitization 资产证券化
\idg[&}l} assets situated outside Hong Kong 在香港以外地方的资产
le8n!Dk( assets stripping 削减资产；拆卖资产
\W *ouH assets value 资产值
Pb[wysy assignee 承让人
,T1 t` assignment 转让；转让书；转让契
eqjl$QWPJS assignment of interest 权益转让
r! #a. assignment of letters patent and trade mark 专利证书及商标转让
9nd'"$ assignment of property 物业转让；物业转让书
z?E:s.4F assignment right 转让权
ux-Fvwoh assignor 转让人
Kb4u)~S: associate 有联系的人；有关连人士；相联者；合伙人；联系人
~Jq<FVK Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.O lq_wuH associate member 附属会员
^iTjr$hQ; associated body corporate 相联法人团体
>gVR 5o
associated company 相联公司；联属公司
srC'!I=s>8 associated corporation 相联法团
f#mY44:,C Association of Chartered Certified Accountants [ACCA] [United Kingdom]
TQnMPELh" 公认会计师公会〔英国〕
'V O^H68 Association of Futures Exchange Brokers 香港期货经纪协会
PW.W .<CL Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Fdvex$r& association of underwriters 承保人组织
1Rwk}wL assumption of control 接管
n]_8!NU assurance 担保；保险；转易；转易书
<K 4zH<y assurance of interest 权益的转易
o1kLT@V Cl at 19XX price 按一九ＸＸ年价格计算
j7uiZU;3Rx at a discount 按赔价计算；按贴水价格计算；打折扣
T_I"Tsv at a premium 按溢价计算；按升水价格计算
SD JAk&Z}R at call 通知付款；按通知
4Jo:^JV at constant market price 按固定市价计算
?b2%\p`" at constant price 按固定价格计算
K4l,YR;r at cost 按成本计算
t;E-9`N at current market price 按当时市价计算；按现时市价计算
Af *^u|# at current price 按当时价格计算；按现时价格计算
u^V`Ucd"R at factor cost 按要素成本计算；按生产要素成本计算
qW7S<ouh at money-of-the-day price 按付款当日价格计算
@gs
Kb* , at or better 按指定或较佳价位〔买卖指令〕
sFB; /*C at par 按面值计算；平价
zf2]|] *xz at sight 见票即付
\.Q"fd?a_D at the close 按收市盘
a"hlPJlG at the opening 按开市盘
WO_cT26Y attestation 见证；见证条款
RQ|!?\a= at-the-money option 平价期权
mJ Wl#3 attorney 受权人；受托代表人
Z mYp!B_~ attornment 新拥有人承认书
9h~>7VeZ) attributable profit 可归属利润
,D~C40f attributable share value 可归属股份价值
XlB`Z81j Auckland Stock Exchange 奥克兰证券交易所
]36 R _Dp auction 拍卖
%.[GR auctioneer 拍卖商
HiVF<tN audit 审计；核数
K3 "co1]u Audit Commission 审计署
n_?<q{GW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Po=)jkW 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〕
0y|}}92: audit review 帐目审查
Vk>aU3\c Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
9j9A'Y9( audited account 审计帐目；经审计的帐目
rWSw1(sAA audited annual account 经审计的周年帐目
VU)ywI s audited balance sheet 经审计的资产负债表
j1<@ *W&b auditor 核数师；核数主任；审计师
GD.mB[f* auditor's certificate 核数师证明书；审计师证明书
nvpd u)q< auditor's report 核数师报告；审计师报告
0nA17^W Aussie bond 澳元债券
hC5iv J austerity budget 紧缩预算
GQ)h Zt0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7kG>s9O Australia All Ordinaries Index 澳洲所有普通股票指数
`<+D<x)( 3 Australian Dollar [AUD] 澳元
hwko l W Australian Options Market 澳大利亚期权市场
UGr7,+N&w Australian Securities Commission 澳洲证券事务监察委员会
Gl }=Q7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
j s7J#b7 Australian Stock Exchange 澳大利亚证券交易所
CWt,cwFW Austrian Schilling [ATS] 奥地利先令
UZ&bT'>;9g authentication 认证；鉴证
O,: en t| authority to purchase 委托购买证；委购书
o_os; authorization 认可；核准；授权；授权书
g8}/Ln*W' authorization by direction 指示授权
vZ$uD,@;. authorization by instruction 指令授权
_0^<) OSY authorization by warrant 令状授权
6}{2W< authorization of unit trust 单位信托的认可
Jp_{PR:& authorized agent 指定代理人
F]S exP4:A authorized capital 法定资本
RH>b, authorized clerk 出市员
Wu:vO2aw8 authorized dealer 认可交易商
Q|+m)A4@ authorized financial institution 认可财务机构
lHz:Iibt authorized fund 认可基金
u`K+0^)T` authorized fund house 获授权的基金公司；认可基金公司
gwR ^Z{ authorized institution 认可机构
~D<o}ItRF authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0XL
x@FYn authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
PS(9?rX#+ authorized insurer 获授权保险人；获认可承保人
:uhvDYp(- authorized investment 特准投资项目
In=3#u
,M authorized person 获授权人
Z XHG2@E) authorized representative 获授权代表
j:$2 ,?|5 authorized share capital 法定股本
QTK \" automated quotation system 自动报价系统
> RE&>T^8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<k}>eGn 自动交易系统〔香港期货交易所有限公司〕
D
OPOzh automatic adjustment mechanism 自动调整机制
Z4bN|\I automatic adjustment system 自动调整系统
f{WJM>$: Automatic Clearing House 自动票据交换所
<}N0 y*m automatic exchange rates accumulation system 自动化汇率累集系统
`;5UlkVZ5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
az0( 54M automatic teller machine [ATM] 自动柜员机
! tH qF autopay 自动转帐
18V*Cu available assets 可用资产
esbxx##\ available fiscal reserve 现存财政储备
+JBhw4et;. available profit 可用利润
# C4 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0>VgO{ X average 平均；平均数；海损
k`2 K?9\ average basic salary 平均基本薪金
M _$pqVm average consumer expenditure 平均消费开支；一般消费开支
Lg_y1Mu7o average cost 平均成本
8r)eiER v average cost of land production 增辟土地平均成本
% NX average daily turnover 平均每日成交额
#qm< 4]9 1 average daily wage rate 平均每日工资率
ks
sXi6^ average expenditure pattern 平均开支模式
J'^BxN& average growth rate 平均增长率
SM! [ yC average net fixed assets 固定资产平均净值
F)5QpDmqb
average of relatives 相对价格平均数
1H-R-NNJ: average price 平均价格
RYS]b[-xZz average propensity to consume 平均消费倾向；一般消费倾向
(!DH'2I[ average propensity to save 平均储蓄倾向；一般储蓄倾向
-:cS}I average rate 平均率
fC]+C(*d average revenue 平均收入；平均收益
@ MAk/mb& average stock 平均库存；平均存货
(Qq! u average yearly rent 平均年租
:a#]"z0 avoidance of double taxation 避免双重课税
Y5cUOf YT avoidance of tax 避税
