A:
JSL&`
` A share Ａ股；甲类股份
$8 \ u abatement of tax 减税；减扣免税额
5*44QV ABN AMRO Bank N.V. 荷兰银行
|[`YGA4 above-the-line expenditure 线上项目支出；经常预算支出
w)7y{ya$ above-the-line receipt 线上项目收入；经常预算收入
;W-
A2g
ABSA Asia Limited 南非联合亚洲有限公司
2 7 )If E absolute change 绝对数值变更
gmVN(K}SR5 absolute expenditure 实际开支
a2P)@R absolute guideline figure 绝对准则数字
NjIPHM$g absolute interest 绝对权益
=Kj{wA
O absolute order of discharge 绝对破产解除令
URb8[~dR: absolute profit margin 绝对利润幅度
G_+/ e]P absolute value 实值；绝对值
B_[efM<R$ absolutely vested interest 绝对既得权益
hO"!q;<eS absorbed cost 已吸收成本；已分摊成本
pS$9mzY absorption 吸收；分摊；合并
,C,nNaW absorption rate 吸收率；摊配率；分摊率
N K0'\~7& ACB Finance Limited 亚洲商业财务有限公司
7r;1 6" acceptable form of reciprocity 合理的互惠条件
J4+K)gWB acceptable rate 适当利率；适当汇率
] '5Xjc x acceptance agreement 承兑协议
KElEGW acceptance for honour 参加承兑
L-9fo - acceptor 承兑人；接受人；受票人
CcQc!`YC acceptor for honour 参加承兑人
)0/9
L accident insurance 意外保险
/9br &s$ B Accident Insurance Association of Hong Kong 香港意外保险公会
r^m&<)Ca accident insurance scheme 意外保险计划
r D@*xMW accident year basis 意外年度基准
a3 }V/MY accommodation 通融；贷款
gvI!Ice# accommodation bill 通融票据；空头票据
l`"?K D accommodation party 汇票代发人
bTJ<8 q account balance 帐户余额；帐户结余
p8'$@:M\ account book 帐簿
|R.yuSL)( account collected in advance 预收款项
-riX=K>$ account current book 往来帐簿
f#z :ILG= account of after-acquired property 事后取得的财产报告
Ch]d\G M account of defaulter 拖欠帐目
+zh\W9 account payable 应付帐款
UVux[qX< account payee only [A/C payee only] 只可转帐；存入收款人帐户
4E M+ Ye account receivable 应收帐款
xt}.0dC!/% account receivable report 应收帐款报表
O}i+ 1 account statement 结单；帐单；会计财务报表
_eGYwBm account title 帐户名称；会计科目
Jg$<2CR& accountant's report 会计师报告
LDQ,SS, Accountant's Report Rules 会计师报告规则
V/#Ra accounting and auditing procedure 会计与审计程序；会计与核数程序
'8]p]#l Accounting Arrangements 《会计安排》
a,w|r#x] accounting basis 会计基础
;`o K5 accounting by Official Receiver 破产管理署署长呈交的帐目
fg LY{ Accounting Circular 《会计通告》
M
P8Sd1_= accounting class 会计类别
Hs)Cf)8u accounting date 记帐日期；会计结算日期
e,|gr"$/ accounting for money 款项核算
DKf(igw Accounting Officer 会计主任
5n?P}kca) accounting period 会计报告期；会计期
4x6n ,:; accounting policy 会计政策；会计方针
H=@KlSC ^ accounting practice 会计惯例
3Y Mqp~4 accounting principle 会计准则
sT;wHtU accounting record 会计记录
Y\9}LgIvr accounting report 会计报告
pVc+}Wzh Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Qs\a&Q=0H Accounting Society of China 中国会计学会
q= pRe-{ accounting statement 会计报表
jJIP $ accounting system 会计制度；会计系统
N# }A9t accounting transaction 会计事项；帐务交易
v,iZnANZ&P accounting treatment 会计处理
8?iI;( accounting year 会计年度
@ eJ8wf] accretion 增值；添加
a,Pw2Gcid accrual 应计项目；应累算数目
H$Kc~# = accrual basis 应计制；权责发生制
oMN<jAU. accrual basis accounting 应计制会计；权责发生制会计
J$}]p accrue 应累算；应计
<8}FsRr;J accrued benefit 应累算利益
eN<L)a:J_ accrued charges 应计费用
HQ@ g6 accrued cumulative preference share dividend 应累算的累积优先股股息
4Kch=jt4# accrued expenses 应累算费用
[2-n*a(q accrued interest payable 应付利息；应计未付利息
*k7BE_&*0Z accrued interest receivable 应收利息；应计未收利息
kqCsEtm] accrued right 累算权益
A'#d:lOA accruing profit 应累算的利润
-gvfz&Lz accumulated fiscal reserve 累积财政储备
?# w} S% accumulated profit 累积利润；滚存溢利
kt rIi5B accumulated reserve 累积储备
Xr
<H^X accumulation of surplus income 累积收益盈余
l_}d Q&R acquired assets 既得资产
|RL#BKC` acquisition 收购；购置；取得
t.8r~ 2(? acquisition cost 购置成本
9^F3r]bH acquisition expenses 购置费用
sQ`G'<! acquisition of 100% interest 收购全部股权
s|WwB T acquisition of control 取得控制权
P ] *x6c^n acquisition of fixed assets 购置固定资产
U> lf-iI2B acquisition of shell “买壳”
8)>x) T acquisition price 收购价
@ZU$W9g act of God 天灾
9:p-F+ acting partner 执事合伙人
#_.J kY active market 买卖活跃的市场；交投畅旺的市场；旺市
| 'z 8>1 active partner 积极参与的合伙人
E[t0b5h active trading 交投活跃
s $Vv actual circulation 实际流通
}. &ellNQ actual cost 实际成本
U${W3Ra actual expenditure 实际开支；实际支出
hnFpC1TO actual income 实际入息；实际收入；实际收益
d%|l)JF*5 actual market 现货市场
8;?4rrS actual price 现货价；实际价格
e ymv/ actual profit 实际利润
p
XXf5adl< actual quotation 实盘；实际价位；实际报价
b7>'ARdbzX actual year basis 按实际年度计算
r>(,)rs(l actuals 实货
-Fd&rq:GB( actuarial investigation 精算调查
0{b} 1D actuarial principle 精算原则
T [$-]) iK actuarial report 精算师报告
-8 ^qtB Actuarial Society of Hong Kong 香港精算学会
<-k ! actuarial valuation 精算师估值
C7S\4rDJ actuary 精算师
,40OCd! ad referendum agreement 暂定协议；有待覆核的协定
],S QD3~9 ad valorem duty 从价税；按值征税
Ysu\CZGX ad valorem duty system 从价税制
'$OUe { j< ad valorem fee 从价费
[X Y%< P3D ad valorem tariff 从价关税
I6
?(@, additional allowance 额外免税额
_f0AV;S:vd additional amount for unexpired risk 未过期风险的额外款额
/ :F^*] additional assessable profit 补加应评税利润
M/6Z,oOU additional assessment 补加评税
'{AB{)1 additional commitment 额外承担
~uc7R/3ss additional commitment vote 额外承担拨款
qA GjR!=^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
mxqD'^n# additional dependent parent allowance 供养父母额外免税额
44} 5o additional provision 额外拨款
f7a4E +} additional stamp duty 附加印花税
gbuh04#~ additional tax 补加税罚款；补加税款
Jx5` 0? Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
??"_o3 adjudged bankrupt 被裁定破产
YHEn{z7 adjudicated bankrupt 裁定破产人
i#V(oSx adjudication fee 裁定费；评定印花税额手续费；评估契据费
tq59w adjudication of bankruptcy 裁定破产；宣告破产
s A,bR| adjudication of insolvency 裁定无力偿还债务
bvtpqI QZ adjusted actual 经调整的实数；调整后的实数
_H]^7`; adjusted current assets 经调整的流动资产；调整后的流动资产
]"_c-= adjusted figure 经调整的数字；调整后的数额
}AS /^E adjusted liabilities 经调整的负债；调整后的负债
5z_d$.CIc adjusted loss 经调整的亏损；调整后的亏损
5VV}w R 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
M,fL(b; 2 adjusted profit 经调整的利润；调整后的利润
n.+ '9Fj adjusted surplus 经调整的盈余额；调整后的盈余额
es* $ /A adjusted value 经调整的价值；调整后的价值
a%r!55. adjustment 调整；修订；理算〔保险〕
BI:Cm/ > adjustment centre 调剂中心
~Y x_ 3 adjustment lag 调整过程的时间差距；调整时差
_4N.]jr5 adjustment mechanism 调整机制
mU-2s%X<.^ adjustment of loss 亏损调整
w5 . ^meU adjustment process 调整过程；调整程序
tkctwjD adjustment range 调整幅度
/Q3>w -h administered exchange rate 受管制汇率
~ W21%T+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
- UkK$wP5 administration expenses 行政费用
c;kU|_ administration fee 手续费；行政费
m,Y/ke\ administration in bankruptcy 破产管理
ZK]qQrIwy administration order 遗产管理令
{J==y; dK administrator 管理人；遗产管理人
B g]VaTm[= administrator of the estate 遗产管理人
O w4 _0l& admission of debt 债项承认书
-LiGO #U admission of proof 接纳债权证明
Jb"FY:/Qv+ advance 放贷款项；垫付款项；预支款项；预付款项
w||t3!M+n advance account 暂支帐目；预付款帐户
OV]xo8a; advance compensation 预付补偿金
<gwRE{6U advance from shareholder 股东垫款
Q|)>9m!tt advance pending reimbursement 预支以待日后付还
%NQ%6 B advanced economy 先进经济体系
,LA'^I? advancement 预付；预付财产
<uuumi-!%G advances warrant 垫款令
NwF"Zh5eMW advancing 贷出
Be|! S_Y P adverse balance 逆差
6R bDc * adverse exchange 逆汇
Qb v@}[f advertisement addressed to shareholders 在报章刊登的致股东通告
=c@hE'{ advice for collection 托收通知书
\< .BN;t{ advice of drawing 提款通知书；汇票通知书
y[XD=j advice of payment 付款通知
st) is4 Advisory Committee [Securities and Futures Commission]
0ZjT.Ep 谘询委员会〔证券及期货事务监察委员会〕
iL;V5 |(sb Advisory Committee on Diversification 经济多元化谘询委员会
]W?cy affidavit 誓章；遗产申报誓章
z}Cjk6z @ affidavit of no receipt 述明无收款的誓章
@4;'>yr(
affiliate 联号；联营公司；附属公司
lBf thLBa affiliated company 附属公司；联号；联营公司
\na$Sb+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
uJ2ZHrJ affordability 负担能力
*W8n8qG%T African Development Bank [AfDB] 非洲开发银行
ZhY{,sy?QO after-acquired property 事后取得的财产
0i\>(o after-hours dealing 市后交易
5}G_2<G after-tax profit 税后盈利；税后利润；税后溢利
STnM Bz 7 agency agreement 代理协议
aE'nW_ f agency expenses 代理机构的开支
\s#~ %l agency fee 代理费
kx(beaf Agency Law 《代理法》
1;/SXJ s agent 代理人；承销人
b;VIR,2 agent of company 公司代理人
''9]`B,:a0 agent's fee 代理人费；经纪费
G %s O{k7 aggregate 总计；总数；总体数字
6vK`J"d{~D aggregate amount 总款额；总额
=CFjG)L aggregate assets and liabilities 总体资产与负债
O H>.N"IG aggregate at constant price 按固定价格计算的总体数字
9^!.!%6O$ aggregate demand 总需求
9YI@c_1 Q aggregate gross position 总持仓量
;((t| aggregate limit 总限额
'Kj H|u aggregate of salaries tax 合计薪俸税
|6Y:W$7k aggregate performance 总体表现；总体业绩
t#.}0Te7 aggregate supply 总体供应
\r
IOnZ.WK aggregate surplus 总盈余
Hpix: To aggregate total 整体总额
+1wEoU.l2 aggregate value 总值；合计价值
0cG[<\qT aggregated basis 合计基准
+~V_^-JG& aggregated net chargeable income 合计应课税入息实额
]izHn; + aggregation 合并计算；合计；总和
) r.Wge aggregation of incomes of husband and wife 夫妇入息合并计算
m^oG9&" ; aggregation of property 财产的总和
zCJ"O9G<V agio 差价；贴水
&Z~_BT 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[?RL&hJO Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4vL\t
uoz 《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》
_zDS-e@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|y7TYjg6 《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》
M< Bo<,!ua Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
n*9QSyJN] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
S!A:/(^WB agreement for a settlement 授产协议
@2"uJ6o agreement for assignment 转让协议
Ct `)R agreement for sale 售卖协议；买卖协议
O h
e^{: agreement for sale and purchase 买卖协议
(.$$U3\ agreement for the payment of interest 支付利息协议
5{yg agreement for the repayment of money 还款协议
}$<v agreement of reinsurance 再保险协议
Z><+4
' Agricultural Bank of China 中国农业银行
)$p36dWl air passenger departure tax 飞机乘客离境税
3_@I E2dA Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>q;|
dn9 airport tax 机场税
L<dh\5#p9Y alcohol duty 酒精税
pbG-uH^ alienation 让与；让渡；转让
N|mggz alimony 生活费；赡养费
J P TLh{/ All Ordinaries Index [AOI] 所有普通股指数
J <z
^C all risks 全险；综合险
)F hbN@3 All Sales Record for Stock Market 《股票市场成交报告》
VJ#ys _W Allied Capital Resources Limited 新联财务有限公司
tfHr'Qy BC all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nrE.0Ue1 allocation letter 拨款信件
M+")*Opq allocation of fund 分配款项；预留款项
km BA allocation of profit 利润分配；溢利分配
Pm P&Qje7 allocation warrant 拨款令
9=}# .W3. allotment 分配；配股
F
lVG, Z allotment notice 股份配售通知；配股通知
M5*Ln-qt(a allotment of shares 股份分配
lFuW8G,-f@ allowable 可获宽免；免税的
gIweL {Pc allowable business loss 可扣除的营业亏损
I 8i|tQz allowable expenses 可扣税的支出
V # vkj allowance 免税额；津贴；备抵；准备金
1g=T"O&= allowance for debts 债项的免税额
CHS}tCfos> allowance for depreciation by wear and tear 耗损折旧免税额
y=9fuG L6 allowance for funeral expenses 殡殓费的免税额
9+(6 /< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
KOR*y(* 8 allowance for repairs and outgoings 修葺及支出方面的免税额
d3a!s allowance to debtor 给债务人的津贴
L"0dB. alteration of capital 资本更改
J_+2]X7n alternate trustee 候补受托人
;ZJ. 7t' amalgamation 合并
Gmu[UI}w8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,^CG\); ambit of charges 征税范围；收费范围
?ZTA3mV?+ amended valuation 经修订的估值
i= ^6nwD& American Commodities Exchange 美国商品交易所
_ l)3pm6 American Express Bank Limited 美国运通银行
L|{v kkBo American Stock Exchange 美国证券交易所
i*l =xW;bM amortization 摊销
xX%{i0E amount due from banks 存放银行同业的款项
I RLAsb3 amount due from banks abroad 存放海外银行同业的款项
"$ 5cKbJ amount due from holding companies 控股公司欠款
QX?moW6U W amount due from local banks 存放本港银行同业的款项
r+Sv(KS4i^ amount due to banks 银行同业的存款
X r o5 ~G amount due to banks abroad 海外银行同业的存款
Rex 86!TO amount due to holding companies 控股公司存款
UH &1QV amount due to local banks 本港银行同业的存款
cC9Zc#aK amount due to outport banks 外埠银行同业的存款
86KK Y2 amount for note issue 发行纸币的款额
%*q^i}5)E amount of bond 担保契据的款额
OtAAzc!dQ amount of consideration 代价款额
k{!9 f=^
amount of contribution 供款数额
BSkm Fd(* amount of indebtedness 负债款额
n2o)K;wW+ amount of principal of the loan 贷款本金额
NHU5J SlB amount of rates chargeable 应征差饷数额
8fQfu'LyjY amount of share capital 股本额
fM&
fqI amount of sums assured 承保款额
) F -8 amount of variation 变动幅度
wtL=^ amount of vote 拨款数额
uCt ?(E> amount payable 应付款额
LCXWpU j~ amount receivable 应收款额
qz)KCEs Amsterdam Stock Exchange 阿姆斯特丹证券交易所
HXh:8 3 analysis 分析
M!hD`5.3 ancillary risk 附属风险
/V/ )A\g annual account 周年帐目；周年帐目报表；年度决算；年结
eF0FQlMe[ annual accounting date 年结日期
U
|eh annual allowance 每年免税额；年积金；年度津贴；年津
AH#a+<;a annual balance 年度余额
v! DU ewz annual disposable income 每年可动用收入
y]! #$C / annual estimates 周年预算
<D& Ep annual fee 年费
{qSMJja !t annual general meeting 周年大会
s{c|J#s annual growth rate 年增率；每年增长率
%IIFLlD annual long-term supplement 长期个案每年补助金
i ig4JP 'h annual pensionable emolument 可供计算退休金的年薪
x* j
eCD, annual report 年报
`p)U6J Annual Report on the Consumer Price Index 《消费物价指数年报》
D0_CDdW%7 annual return 周年报表；周年申报表；每年报税表格
5%K|dYv^^ Annual Return Rules 《周年报表规则》
!Qsjn annual review of consumer prices 每年消费物价回顾
3:w_49~: ~ annual roll-forward basis 逐年延展方式
!gsrPM annual salary 年薪
Y HgNL LZ? annual statement 年度报表；年度决算表
u!HbS*jqq Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Ke[`zui@ ? annuitant 年金受益人
h0 x'QiCc annuity 年金
Jz0AYi Cq annuity contract 年金合约
_/ 5 annuity on human life 人寿年金
vEE\{1 antecedent debt 先前的债项
Vv`94aQTD ante-dated cheque 倒填日期支票
S]} }r) anticipated expenditure 预期开支
4"nYxL"<4 anticipated net profit 预期纯利
lkp$rJ#6 anticipated revenue 预期收入
0<<ATw$aQ anti-inflation measure 反通货膨胀措施
9 %Vy, anti-inflationary stance 反通货膨胀立场
_9=cxw i<w apparent deficit 表面赤字
! u: ;Ew apparent financial solvency 表面偿债能力
'19 ? apparent partner 表面合伙人
([SJ6ff]& application for personal assessment 个人入息课税申请书
vwAhNw2- application of fund 资金应用
s[7/w[& application to release as liquidator and to destruct the books of accounts and documents
(B*,|D[J@i 申请免除清盘人职务及毁灭帐簿与文件
;i [;% appointed actuary 委任精算师
oFzmH!&ED appointed auditor 委任核数师；委任审计师
Fo0s<YlS- appointed trustee 委任的受托人
SgN?[r ) appointer 委任人
. Y!dO@$: apportioned pro rata 按比例分摊
]R^xO;g' apportionment 分配；分摊
I4 <_y5 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Z BH^0 apportionment formula 分摊方程式
x*X {*?5@ apportionment of estate duty 遗产税的分摊
8X? EB6=c appraisal 估价；评估
@d0~'_vtB appreciable growth 可观增长
oOLj?
0t appreciable impact 显着影响
[T3%Xt'4 appreciable increase 可观增长
t3v_o4`& appreciation 增值；升值
s`yg?CR`, appreciation against other currencies 相对其他货币升值
N]ebKe appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8"[{[<- appreciation tax 增值税
y\9#"=+ appropriation 拨款；拨用；拨付
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KJ2P$ appropriation account 拨款帐目
w}97`.Kt!n Appropriation Bill 拨款法案
{XC[Ia6jtL appropriation-in-aid system 补助拨款办法
@bAu R approved assets 核准资产
E8 lq2 r= approved basket stock 认可一篮子证券
^@Qc!(P approved budget 核准预算
W%MS,zkAE approved charitable donation 认可慈善捐款
+T,0,^ * approved charitable institution 认可慈善机构
$&jVEMia approved currency 核准货币；认可货币
<|E*aR|M approved estimates 核准预算
VTX6_&Hc1g approved estimates of expenditure 核准开支预算
*k?y+}E_f approved overseas insurer 核准海外保险人
M`*
BS approved overseas trust company 核准海外信托公司
fCX8s(|F approved pooled investment fund 核准汇集投资基金
v4X ` Ul* approved provident fund scheme 认可公积金计划
7?vj+1; approved provision 核准拨款
@ L 6)RF approved redeemable share 核准可赎回股份
tHM0]Gb} approved regional stock 认可地区性证券
r0pwK RE~t approved retirement scheme 认可退休金计划
0hXx31JN N approved subordinated loan 核准附属贷款
>I ;.q|T arbitrage 套戥；套汇；套利
p%#'`*<a_ arbitrageur 套戥者；套汇者
w xa MdA arbitrary amount 临时款项
4~;M\h arrangement 措施；安排；协定
d\c)cgh% arrears 欠款
q}z`Z/`/ arrears of pay 欠付薪酬
rodqa arrears of revenue 逾期未收税款；逾期未收的帐项
IF6-VFY:6 articles of association 组织章程；组织细则；组织章程细则
:+?r nb)N Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^o E#;aS ascertainment of profit 确定利润
u2[L^]| "Asia Clear" “亚洲结算系统”
iM V=R2t 2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
:N _DJ51 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7e#|Iq:o Asian Development Fund [ADF] 亚洲发展基金
C/9]TkX}q Asian dollar bond 亚洲美元债券
"kVzN22 Asian dollar market 亚洲美元市场
[e{W:7uFV Asian dollar rate 亚洲美元利率
ZhC ,nbM Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<LJb,l" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
mwZ) PySm) asked price 沽盘；喊价；索价；卖方报价
lPtML<a assessable income 应评税入息
.F$cR^i5u assessable loss 应评税亏损
bFH`wL W assessable profit 应评税利润
(Y^tky$9 assessable value 应评税值
Y%}N@ ,lT assessed profit 估定利润
b V"t;R9 assessed value 经评估价值
L7. SH#m assessment 评税；评定；估价；评税单
`9T5Dem|# assessment number 评税编号；估价编号
T_9o0Q k assessment of additional tax 补加税评税
m GJRCK_ assessment of performance 业绩评估；实绩评价
"];@N!dA Assessor 评税主任
z'"Y+EWN asset price bubbles 资产价格泡沫
$(*>]PC+) asset-backed securities 具资产保证的证券
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Ut&# assets accretion 资产增值
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7U0$,O# assets and liabilities 资产与负债
Y|tK19 assets betterment statement 资产递增表；资产改进表
#]gmM assets lending 实物放款；有抵押贷款
AYp~;@ assets of the company passing on the death 死者去世时转移的公司资产
q_9 tb Z; assets pledged as security for liabilities 用作负债抵押的资产
M[Nv> assets portfolio 资产投资组合
4_$. gO assets price 资产价格
LPca+o|f assets quality 资产质素
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+Wn assets realization 资产变现
K(WKx7Kky^ assets refinancing arrangement 资产再集资安排
vF [ 4kDHk assets securitization 资产证券化
8f65 ;lyN assets situated outside Hong Kong 在香港以外地方的资产
OF-VVIS assets stripping 削减资产；拆卖资产
{:Kr't<XzF assets value 资产值
MY}K.^ 4^ assignee 承让人
jCIY(/ assignment 转让；转让书；转让契
[r'A8!/|[ assignment of interest 权益转让
ki1j~q assignment of letters patent and trade mark 专利证书及商标转让
L9F71bs59 assignment of property 物业转让；物业转让书
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assignment right 转让权
(qz)3Fa assignor 转让人
7QoMroR associate 有联系的人；有关连人士；相联者；合伙人；联系人
~_g{P3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ojA !!Ru associate member 附属会员
dT (i*E\j associated body corporate 相联法人团体
^r mQMjF
associated company 相联公司；联属公司
<~:2~ r associated corporation 相联法团
cR WB`& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
lWT`y 公认会计师公会〔英国〕
o)R< sT Association of Futures Exchange Brokers 香港期货经纪协会
G!h7 5G20 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/?Mr2!3N association of underwriters 承保人组织
Y hC|hDC assumption of control 接管
l@- h.tS assurance 担保；保险；转易；转易书
(=EDqAZg assurance of interest 权益的转易
A(cR/$fn6 at 19XX price 按一九ＸＸ年价格计算
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_}k= at a discount 按赔价计算；按贴水价格计算；打折扣
w8 `1'*HG at a premium 按溢价计算；按升水价格计算
k_Y7<z0G at call 通知付款；按通知
dep"$pys> at constant market price 按固定市价计算
:fq4oHA# at constant price 按固定价格计算
|k,-]c;6 at cost 按成本计算
1-&L-c. at current market price 按当时市价计算；按现时市价计算
XP?)x Dr8 at current price 按当时价格计算；按现时价格计算
a#& ( i at factor cost 按要素成本计算；按生产要素成本计算
MX.?tN#F|H at money-of-the-day price 按付款当日价格计算
D_)/.m at or better 按指定或较佳价位〔买卖指令〕
ED>a'y$ f at par 按面值计算；平价
y*v|q= at sight 见票即付
>7S@3,C3ke at the close 按收市盘
]0j_yX at the opening 按开市盘
!]RSG^%s{ attestation 见证；见证条款
Nd{U|k3pL at-the-money option 平价期权
a;M{ -G attorney 受权人；受托代表人
Fop +xR,Z attornment 新拥有人承认书
,LxkdV attributable profit 可归属利润
TU*EtE'g/ attributable share value 可归属股份价值
NK(_ &.F
Auckland Stock Exchange 奥克兰证券交易所
M CP GDr auction 拍卖
y\Utm$)j auctioneer 拍卖商
XD't)B(q audit 审计；核数
\k{[HfVvn Audit Commission 审计署
%O<8H7e)V Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
PL3hrI 5 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〕
Kpa$1x audit review 帐目审查
D!.1R!(Z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
bSz7?NAp audited account 审计帐目；经审计的帐目
9 %i\) audited annual account 经审计的周年帐目
~1 31|e`C audited balance sheet 经审计的资产负债表
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o ?^ auditor 核数师；核数主任；审计师
>}W[>WReI auditor's certificate 核数师证明书；审计师证明书
het <#3Bo auditor's report 核数师报告；审计师报告
N-Z=p)] Aussie bond 澳元债券
_{gqi$Mi austerity budget 紧缩预算
`Pc< 0*`a Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
!6@ 'H4cb= Australia All Ordinaries Index 澳洲所有普通股票指数
-5ZmIlL.S Australian Dollar [AUD] 澳元
KLE)+| Australian Options Market 澳大利亚期权市场
\iP@|ay9 Australian Securities Commission 澳洲证券事务监察委员会
Ym! e}`A\F Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Eh|,[ D!E Australian Stock Exchange 澳大利亚证券交易所
Au}l^&,zN Austrian Schilling [ATS] 奥地利先令
+oq<}CNr{ authentication 认证；鉴证
x;\/Xj ; authority to purchase 委托购买证；委购书
)5gj0#|CG@ authorization 认可；核准；授权；授权书
7')W+`o8eL authorization by direction 指示授权
,]W|"NUI authorization by instruction 指令授权
G -+!h4p authorization by warrant 令状授权
slUi)@ b authorization of unit trust 单位信托的认可
DuZ Zu authorized agent 指定代理人
|D%mWQng authorized capital 法定资本
u *rP 8GuS authorized clerk 出市员
z ynu0X authorized dealer 认可交易商
AX<f$%iqD authorized financial institution 认可财务机构
hqmE]hwc authorized fund 认可基金
`[ U.BVP' authorized fund house 获授权的基金公司；认可基金公司
# 8yo9g6 authorized institution 认可机构
J p+'" a authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+*?l"> ?|F authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
: zPK authorized insurer 获授权保险人；获认可承保人
n-yUt72 authorized investment 特准投资项目
tp>YsQy]8 authorized person 获授权人
19#>\9* authorized representative 获授权代表
>eQ.y-
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N& ?V=X automated quotation system 自动报价系统
1gbFl/i6T Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&b}g.)RI 自动交易系统〔香港期货交易所有限公司〕
!2l2;?jM automatic adjustment mechanism 自动调整机制
UeLO `Ug0; automatic adjustment system 自动调整系统
QuPz'Ut# Automatic Clearing House 自动票据交换所
/lu|FWbEw automatic exchange rates accumulation system 自动化汇率累集系统
%Uz\P|6PO Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
kP ,8[r automatic teller machine [ATM] 自动柜员机
[H>u'fy:C autopay 自动转帐
3 ?I! available assets 可用资产
FiUwy/,Z V available fiscal reserve 现存财政储备
!*NDsC9 available profit 可用利润
/UK]lP^w]! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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gUA\4 average 平均；平均数；海损
hpb|| V average basic salary 平均基本薪金
z+ {q Q! average consumer expenditure 平均消费开支；一般消费开支
, f $P[c average cost 平均成本
C49\'1\6 average cost of land production 增辟土地平均成本
X.k8w \~ average daily turnover 平均每日成交额
V<jj'dZfW average daily wage rate 平均每日工资率
J&, hC%] average expenditure pattern 平均开支模式
%oTBh* K'o average growth rate 平均增长率
x5BS|3W$a average net fixed assets 固定资产平均净值
h\w;SDwOk average of relatives 相对价格平均数
,) #rD9ZnC average price 平均价格
M K)}zjw average propensity to consume 平均消费倾向；一般消费倾向
1BU 97 !
average propensity to save 平均储蓄倾向；一般储蓄倾向
5)lcgvp average rate 平均率
1p$ (\ average revenue 平均收入；平均收益
ng!cK<p average stock 平均库存；平均存货
i\ X3t5 average yearly rent 平均年租
+KIz#uqF8Z avoidance of double taxation 避免双重课税
X~0 -W Bz avoidance of tax 避税
