A:
<"Yx}5n. A share Ａ股；甲类股份
Ap!Y 3C abatement of tax 减税；减扣免税额
'wjL7P I ABN AMRO Bank N.V. 荷兰银行
y eWB.M~X above-the-line expenditure 线上项目支出；经常预算支出
T:g=P@ above-the-line receipt 线上项目收入；经常预算收入
lNx:_g:SrZ ABSA Asia Limited 南非联合亚洲有限公司
-] `OaL! absolute change 绝对数值变更
H'?dsc absolute expenditure 实际开支
uF\ ;m. absolute guideline figure 绝对准则数字
>dfk2.6e absolute interest 绝对权益
/3o@I5 absolute order of discharge 绝对破产解除令
-Q"
N;&'[& absolute profit margin 绝对利润幅度
wZb7 7 absolute value 实值；绝对值
I d=g!L| absolutely vested interest 绝对既得权益
y\mK ?eR absorbed cost 已吸收成本；已分摊成本
w">-r}HnJ absorption 吸收；分摊；合并
#T08H,W/ absorption rate 吸收率；摊配率；分摊率
. -}F~FES ACB Finance Limited 亚洲商业财务有限公司
7 ;SI= acceptable form of reciprocity 合理的互惠条件
/^':5"=o acceptable rate 适当利率；适当汇率
1? Im" acceptance agreement 承兑协议
L+ Q.y ~ acceptance for honour 参加承兑
}5=tUfh)]' acceptor 承兑人；接受人；受票人
;`
! j~ acceptor for honour 参加承兑人
h`pXUnEZ accident insurance 意外保险
}o7"2 h ht Accident Insurance Association of Hong Kong 香港意外保险公会
a1g aB:w5n accident insurance scheme 意外保险计划
Yl"l|2
: accident year basis 意外年度基准
}\]J?I+ A accommodation 通融；贷款
#_'|
TT>p# accommodation bill 通融票据；空头票据
=48 04N7 accommodation party 汇票代发人
LIfYpn6 account balance 帐户余额；帐户结余
(}MN16! account book 帐簿
{J]x81}*; account collected in advance 预收款项
ehyCAp0oI account current book 往来帐簿
=v7%IRP5 account of after-acquired property 事后取得的财产报告
o$k9$H>Na account of defaulter 拖欠帐目
9K4Jg]? account payable 应付帐款
a
G\ account payee only [A/C payee only] 只可转帐；存入收款人帐户
s' =w/os account receivable 应收帐款
zA*I=3 E( account receivable report 应收帐款报表
XG01g3 account statement 结单；帐单；会计财务报表
!EB[Lut m account title 帐户名称；会计科目
d< b ,]. accountant's report 会计师报告
xH>2$ ;f Accountant's Report Rules 会计师报告规则
abkt&981K+ accounting and auditing procedure 会计与审计程序；会计与核数程序
#SqU>R Accounting Arrangements 《会计安排》
i2 G.<(3O accounting basis 会计基础
/7hC
/!@ accounting by Official Receiver 破产管理署署长呈交的帐目
!b8.XGo Accounting Circular 《会计通告》
pN#RTb8o accounting class 会计类别
PiF &0; accounting date 记帐日期；会计结算日期
1XJLGMW, accounting for money 款项核算
d#-'DO{k Accounting Officer 会计主任
Z^O_7I<5E accounting period 会计报告期；会计期
ZHimS7 accounting policy 会计政策；会计方针
: Hq#co accounting practice 会计惯例
D
] G=sYt accounting principle 会计准则
@w73U; 9\ accounting record 会计记录
H,0Io accounting report 会计报告
oP_}C [ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]h?p3T$h Accounting Society of China 中国会计学会
l'twy$V4|~ accounting statement 会计报表
~ ^*;#[< accounting system 会计制度；会计系统
:EV*8{:aLU accounting transaction 会计事项；帐务交易
.dKFQH iYJ accounting treatment 会计处理
+MyXIWmD accounting year 会计年度
GEtzLaq< accretion 增值；添加
Sd+bnq% accrual 应计项目；应累算数目
Z \>mAtm accrual basis 应计制；权责发生制
!pxOhO.V accrual basis accounting 应计制会计；权责发生制会计
>o ) v accrue 应累算；应计
q6EZ?bo{ accrued benefit 应累算利益
&9F(C R accrued charges 应计费用
]. HHTCD`c accrued cumulative preference share dividend 应累算的累积优先股股息
\^x`GsVy accrued expenses 应累算费用
S ,vh accrued interest payable 应付利息；应计未付利息
wf2v9.;X:< accrued interest receivable 应收利息；应计未收利息
HUalD3
\ accrued right 累算权益
'f-8P accruing profit 应累算的利润
'q\[aKEX= accumulated fiscal reserve 累积财政储备
x}; sti R accumulated profit 累积利润；滚存溢利
%gEgp Jd accumulated reserve 累积储备
Sy"!Q%+ | accumulation of surplus income 累积收益盈余
`l0"4 [? acquired assets 既得资产
GD0Q`gWNe acquisition 收购；购置；取得
G_S2 Q @|Q acquisition cost 购置成本
k\Z 7Dg$\D acquisition expenses 购置费用
=f K6P6'B acquisition of 100% interest 收购全部股权
+*Zjo&pc acquisition of control 取得控制权
M`p[ Zq acquisition of fixed assets 购置固定资产
B3& C =*y acquisition of shell “买壳”
w7Ij=!) acquisition price 收购价
zI" 1.^Trn act of God 天灾
I R~szUY6 acting partner 执事合伙人
uU/'oZ? active market 买卖活跃的市场；交投畅旺的市场；旺市
"Z)zKg active partner 积极参与的合伙人
z!aU85y active trading 交投活跃
'$5Q daj actual circulation 实际流通
X xr"Gc[ actual cost 实际成本
%+@<T<>J<k actual expenditure 实际开支；实际支出
3jjV
bm actual income 实际入息；实际收入；实际收益
ZoR6f\2M actual market 现货市场
wL[{ 6wL actual price 现货价；实际价格
D LO2$d actual profit 实际利润
2]cU:j6G actual quotation 实盘；实际价位；实际报价
;s?,QvE{r# actual year basis 按实际年度计算
Y 2$xlqQd" actuals 实货
"' ~&D/7 actuarial investigation 精算调查
<=]:ED $V@ actuarial principle 精算原则
BHt9$$Z| actuarial report 精算师报告
v+C%t!dx Actuarial Society of Hong Kong 香港精算学会
) u1=, D actuarial valuation 精算师估值
B^Hh rz! actuary 精算师
ak\[+wQ ad referendum agreement 暂定协议；有待覆核的协定
X*t2h3 "} ad valorem duty 从价税；按值征税
~p
x2kHZ ad valorem duty system 从价税制
]/7#[ ad valorem fee 从价费
10CRgrZ ad valorem tariff 从价关税
=-]NAj\ additional allowance 额外免税额
gw DVWhq additional amount for unexpired risk 未过期风险的额外款额
IQQ>0^Q~ additional assessable profit 补加应评税利润
t:YMF$Z additional assessment 补加评税
%7
$X
* additional commitment 额外承担
(w` j?c1 additional commitment vote 额外承担拨款
9\>{1"a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
0~BZh%s< ( additional dependent parent allowance 供养父母额外免税额
~:99
)AOM additional provision 额外拨款
%*OQH?pyx} additional stamp duty 附加印花税
@s0 mX3P additional tax 补加税罚款；补加税款
i93^E~q] Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x#fv<Cj4 adjudged bankrupt 被裁定破产
8;O /x adjudicated bankrupt 裁定破产人
J7wIA3.O adjudication fee 裁定费；评定印花税额手续费；评估契据费
0 (Hzh?t_ adjudication of bankruptcy 裁定破产；宣告破产
yC7lR#N8j0 adjudication of insolvency 裁定无力偿还债务
$pa uPEe adjusted actual 经调整的实数；调整后的实数
B? 9"Ztb adjusted current assets 经调整的流动资产；调整后的流动资产
Z GrDa adjusted figure 经调整的数字；调整后的数额
uP.d Cs9- adjusted liabilities 经调整的负债；调整后的负债
>3&9Wbv> adjusted loss 经调整的亏损；调整后的亏损
m2[J5n?zLL 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
/|@~:5R5H adjusted profit 经调整的利润；调整后的利润
;&XC*R+ adjusted surplus 经调整的盈余额；调整后的盈余额
d?aZk-|c adjusted value 经调整的价值；调整后的价值
.gY=<bG/fA adjustment 调整；修订；理算〔保险〕
*9 (E0" adjustment centre 调剂中心
0F 6 ~S adjustment lag 调整过程的时间差距；调整时差
% rO)w? adjustment mechanism 调整机制
:(;ho.zz adjustment of loss 亏损调整
t c{Qd&"( adjustment process 调整过程；调整程序
A}i> ys adjustment range 调整幅度
Q}#xfrprF administered exchange rate 受管制汇率
" : V@AT Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
X? Or. administration expenses 行政费用
w!OYH1ds]_ administration fee 手续费；行政费
e E@7AM administration in bankruptcy 破产管理
K+`deH_d administration order 遗产管理令
XV1XzG# C administrator 管理人；遗产管理人
sU/vXweky" administrator of the estate 遗产管理人
oG
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6B% admission of debt 债项承认书
`o21f{1]X& admission of proof 接纳债权证明
+@~e9ZG%a advance 放贷款项；垫付款项；预支款项；预付款项
PsBLAr\ah advance account 暂支帐目；预付款帐户
%`lLX/4 ~ advance compensation 预付补偿金
x M{ SFF advance from shareholder 股东垫款
&;U
F, advance pending reimbursement 预支以待日后付还
Zi<(>@z2 advanced economy 先进经济体系
?=b#H6vs advancement 预付；预付财产
R| XD #b G advances warrant 垫款令
AI-ZZ6lzR advancing 贷出
.x1.` Y adverse balance 逆差
Aa^ w {D adverse exchange 逆汇
,_ @) IN advertisement addressed to shareholders 在报章刊登的致股东通告
|Rz}bsrZ advice for collection 托收通知书
: :928y advice of drawing 提款通知书；汇票通知书
izLB4pk$ advice of payment 付款通知
{dlG3P='`f Advisory Committee [Securities and Futures Commission]
'
? a d 谘询委员会〔证券及期货事务监察委员会〕
-/_hO$|W Advisory Committee on Diversification 经济多元化谘询委员会
G`f|#-} affidavit 誓章；遗产申报誓章
G> s qfYkK affidavit of no receipt 述明无收款的誓章
lU.aDmy< affiliate 联号；联营公司；附属公司
Eo@rrM: affiliated company 附属公司；联号；联营公司
f6m
h _l affirmation [estate duty] 非宗教式宣誓〔遗产税〕
IiV]lxiE] affordability 负担能力
lDVgW}o@ African Development Bank [AfDB] 非洲开发银行
v)nBp\fjxp after-acquired property 事后取得的财产
CIz_v.&: after-hours dealing 市后交易
QV
-ZP'e^ after-tax profit 税后盈利；税后利润；税后溢利
<3x:nH @ agency agreement 代理协议
y2nT)nL agency expenses 代理机构的开支
eWXR #g!%> agency fee 代理费
WfQZ7e Agency Law 《代理法》
RY\ 0dv> agent 代理人；承销人
2#Qw agent of company 公司代理人
%K0Wm#) agent's fee 代理人费；经纪费
a[=ub256S aggregate 总计；总数；总体数字
7gREcL 2 aggregate amount 总款额；总额
tO3#kV\, aggregate assets and liabilities 总体资产与负债
$<L@B|}F) aggregate at constant price 按固定价格计算的总体数字
eTI?Mu>C aggregate demand 总需求
&&C'\,ZK5 aggregate gross position 总持仓量
hLT?aQLx aggregate limit 总限额
`2 y?(BJp aggregate of salaries tax 合计薪俸税
8J~-|<Q6 aggregate performance 总体表现；总体业绩
mNJCV8 < aggregate supply 总体供应
)ib$*dmUP aggregate surplus 总盈余
xF*i+'2 aggregate total 整体总额
-4obX aggregate value 总值；合计价值
$Qxy@vU aggregated basis 合计基准
QE721y aggregated net chargeable income 合计应课税入息实额
Lc( eY{CY aggregation 合并计算；合计；总和
5+t$4N+P aggregation of incomes of husband and wife 夫妇入息合并计算
,M$h3B\;r aggregation of property 财产的总和
N9~'\O$'7 agio 差价；贴水
)!FheoR 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》
&,* ILz Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
whFJ] 《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》
F:A Vik Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
r-a0XNS* 《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》
s%G%s,d Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
YR [I,j 《香港政府和大韩民国政府关于相互促进和保护投资协定》
orAr3`AR3 agreement for a settlement 授产协议
`chD*@76I agreement for assignment 转让协议
*hh9
K agreement for sale 售卖协议；买卖协议
,x?Jrcx~'C agreement for sale and purchase 买卖协议
i/ PL!'o q agreement for the payment of interest 支付利息协议
t
>Rh agreement for the repayment of money 还款协议
6_K7!?YG7 agreement of reinsurance 再保险协议
%q6I- Agricultural Bank of China 中国农业银行
a'O- 0]g, air passenger departure tax 飞机乘客离境税
!t?5U _on Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
AuY*x;~ airport tax 机场税
KGmAnN alcohol duty 酒精税
u"8KH
u5C@ alienation 让与；让渡；转让
u n}!&*+ alimony 生活费；赡养费
QY*F(S,\ All Ordinaries Index [AOI] 所有普通股指数
B_RF)meux all risks 全险；综合险
E`]un . All Sales Record for Stock Market 《股票市场成交报告》
# hw;aQ Allied Capital Resources Limited 新联财务有限公司
O^_CqT% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Q x&7Ceu" allocation letter 拨款信件
,[3} t%Da allocation of fund 分配款项；预留款项
uUe#+[bD allocation of profit 利润分配；溢利分配
S|?P#.=GX allocation warrant 拨款令
8!MVDp[|" allotment 分配；配股
!Z0S@]C allotment notice 股份配售通知；配股通知
a%`L+b5-$ allotment of shares 股份分配
0v``4z 2Z allowable 可获宽免；免税的
o\fPZ`p-m~ allowable business loss 可扣除的营业亏损
w=^~M[%w allowable expenses 可扣税的支出
[WXcp1p
allowance 免税额；津贴；备抵；准备金
S'`RP2P allowance for debts 债项的免税额
5UX- Qqr allowance for depreciation by wear and tear 耗损折旧免税额
7^1K4%IPl allowance for funeral expenses 殡殓费的免税额
%BQ?DTtb7' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
IsjN
xBM allowance for repairs and outgoings 修葺及支出方面的免税额
r4fd@<=g allowance to debtor 给债务人的津贴
3ouo4tf$H. alteration of capital 资本更改
UJjtDV3@_g alternate trustee 候补受托人
] #7baZ amalgamation 合并
{fY(zHC ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
O9RnS\ ambit of charges 征税范围；收费范围
u++ a0>N amended valuation 经修订的估值
[ Scao $ American Commodities Exchange 美国商品交易所
9f CU+ s American Express Bank Limited 美国运通银行
dP"c m0 American Stock Exchange 美国证券交易所
X @/X65=[ amortization 摊销
Equ%6x amount due from banks 存放银行同业的款项
s !I I}'Je amount due from banks abroad 存放海外银行同业的款项
pV1 ;gqXNS amount due from holding companies 控股公司欠款
AjsjYThV amount due from local banks 存放本港银行同业的款项
a(uQGyr[k1 amount due to banks 银行同业的存款
#v4^,$k> amount due to banks abroad 海外银行同业的存款
`W7; - amount due to holding companies 控股公司存款
^P`I"T
d amount due to local banks 本港银行同业的存款
ClufP6' amount due to outport banks 外埠银行同业的存款
ca[*#xiJ amount for note issue 发行纸币的款额
wQM( |@zE} amount of bond 担保契据的款额
m" o=R\C amount of consideration 代价款额
H~:g =Zw amount of contribution 供款数额
2\gbciJ[{( amount of indebtedness 负债款额
0| {":i_s amount of principal of the loan 贷款本金额
S<5.} c R amount of rates chargeable 应征差饷数额
) }k"7" amount of share capital 股本额
%v^qQWy=* amount of sums assured 承保款额
aw7pr464 amount of variation 变动幅度
GT3}'`f B amount of vote 拨款数额
Rli`]~!w amount payable 应付款额
BJqb'H jd amount receivable 应收款额
@;[. #hK Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}( WUZ^L analysis 分析
N8!e(Y K_ ancillary risk 附属风险
Ua HN*@ annual account 周年帐目；周年帐目报表；年度决算；年结
dhuIVBp!!e annual accounting date 年结日期
@s\}ER3 annual allowance 每年免税额；年积金；年度津贴；年津
ke'OT>8 annual balance 年度余额
ePxf.U annual disposable income 每年可动用收入
'NnmL M(oh annual estimates 周年预算
NNRKYdp, annual fee 年费
f i6_yFl annual general meeting 周年大会
/FcwsD\=$ annual growth rate 年增率；每年增长率
w h^I|D?" annual long-term supplement 长期个案每年补助金
[U7r>& annual pensionable emolument 可供计算退休金的年薪
3 W3d $ annual report 年报
1i Q(q\% Annual Report on the Consumer Price Index 《消费物价指数年报》
[VOw:|Tt annual return 周年报表；周年申报表；每年报税表格
~SE IIq Annual Return Rules 《周年报表规则》
Z3iX^ annual review of consumer prices 每年消费物价回顾
/ jOug>s annual roll-forward basis 逐年延展方式
S_Vquw(+ annual salary 年薪
>*}m .'u annual statement 年度报表；年度决算表
y{nX 6 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
O[ ^zQA annuitant 年金受益人
eBW]hwhKzM annuity 年金
";59,\6
annuity contract 年金合约
yF^)H{yx annuity on human life 人寿年金
);^{;fLy% antecedent debt 先前的债项
vpk~,D07yR ante-dated cheque 倒填日期支票
,q
Bu5t anticipated expenditure 预期开支
~I%JVX% anticipated net profit 预期纯利
Oi n:5K)4- anticipated revenue 预期收入
_\FA}d @N anti-inflation measure 反通货膨胀措施
Js !Zk\O anti-inflationary stance 反通货膨胀立场
AFNE1q; {\ apparent deficit 表面赤字
f& Meiu+ apparent financial solvency 表面偿债能力
iS28p apparent partner 表面合伙人
ivi&; application for personal assessment 个人入息课税申请书
{7FD-Q[tS application of fund 资金应用
hC2Ra "te) application to release as liquidator and to destruct the books of accounts and documents
q.RW_t~ 申请免除清盘人职务及毁灭帐簿与文件
No)@#^ appointed actuary 委任精算师
] b@:?DX8 appointed auditor 委任核数师；委任审计师
z^9df( appointed trustee 委任的受托人
<1E* wPm8 appointer 委任人
{7o|*M apportioned pro rata 按比例分摊
<' b% apportionment 分配；分摊
l@%7]
0!T Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
`)eq TeW apportionment formula 分摊方程式
n!\&X9%[8 apportionment of estate duty 遗产税的分摊
Yy8%vDdJO appraisal 估价；评估
jo=,j/,l appreciable growth 可观增长
KP!ctlP ~ appreciable impact 显着影响
G( y@Tor+ appreciable increase 可观增长
=nN&8 vRH appreciation 增值；升值
9#niMv9 appreciation against other currencies 相对其他货币升值
GvT'v0&+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
c- ^\YSDMN appreciation tax 增值税
$+a2CZs! appropriation 拨款；拨用；拨付
LP:C9 Ol\ appropriation account 拨款帐目
tr\}lfK% Appropriation Bill 拨款法案
0sKY;( appropriation-in-aid system 补助拨款办法
b 7bbrR8 approved assets 核准资产
rF5O ?<( approved basket stock 认可一篮子证券
$mG&4Y approved budget 核准预算
``mW\=fe approved charitable donation 认可慈善捐款
`l95I 7 approved charitable institution 认可慈善机构
ByPzA\;e approved currency 核准货币；认可货币
9rsty{J8 approved estimates 核准预算
p<3^= 8Y$ approved estimates of expenditure 核准开支预算
9 *}?0J8 approved overseas insurer 核准海外保险人
n/5)}( }K approved overseas trust company 核准海外信托公司
k yc Z approved pooled investment fund 核准汇集投资基金
^g2p !7 approved provident fund scheme 认可公积金计划
,kKMUshBi approved provision 核准拨款
d`;_~{sleR approved redeemable share 核准可赎回股份
Yxt`Uvc(^h approved regional stock 认可地区性证券
QeVM9br)m approved retirement scheme 认可退休金计划
+LM /< l approved subordinated loan 核准附属贷款
e&(Di,%: arbitrage 套戥；套汇；套利
\^+=vO;A arbitrageur 套戥者；套汇者
9RoN,e8! arbitrary amount 临时款项
EV 8}C= arrangement 措施；安排；协定
I)Dd"I arrears 欠款
fhAK^@h arrears of pay 欠付薪酬
c91rc> arrears of revenue 逾期未收税款；逾期未收的帐项
f|1GlUA{t articles of association 组织章程；组织细则；组织章程细则
}*4K]3et$ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Py[Z9KLX ascertainment of profit 确定利润
%Ln7{w "Asia Clear" “亚洲结算系统”
*@r)3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.)>DFGb>H Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
h @"dpmpe Asian Development Fund [ADF] 亚洲发展基金
bq xbOQd Asian dollar bond 亚洲美元债券
~E=.*: 5( Asian dollar market 亚洲美元市场
YoKY&i6r} Asian dollar rate 亚洲美元利率
<5Jp 2x# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
3cNF^?\= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
SPxgIP;IR asked price 沽盘；喊价；索价；卖方报价
}F1|&
A assessable income 应评税入息
\*s'S*~ assessable loss 应评税亏损
EF?@f{YY$n assessable profit 应评税利润
j|&?BBa9 assessable value 应评税值
[e+"G <> assessed profit 估定利润
eGS1% [ assessed value 经评估价值
zhI} p. assessment 评税；评定；估价；评税单
BOLG#}sm assessment number 评税编号；估价编号
(DCC4%w" assessment of additional tax 补加税评税
*ws!8-)fH assessment of performance 业绩评估；实绩评价
YB h : Assessor 评税主任
Oc;0*v[I asset price bubbles 资产价格泡沫
is%qG?,P asset-backed securities 具资产保证的证券
+%G*)8N3 assets accretion 资产增值
K4i#:7r'b assets and liabilities 资产与负债
(yduU assets betterment statement 资产递增表；资产改进表
Uc6BI$Fmz assets lending 实物放款；有抵押贷款
;SF0}51 assets of the company passing on the death 死者去世时转移的公司资产
yG5T;O& assets pledged as security for liabilities 用作负债抵押的资产
y(B~)T~e@ assets portfolio 资产投资组合
N0h"EV[ assets price 资产价格
lM C4j assets quality 资产质素
W
xyQA:3s assets realization 资产变现
t nz
BNW8 assets refinancing arrangement 资产再集资安排
MPMJkL$F^ assets securitization 资产证券化
gOZ$rv ^g assets situated outside Hong Kong 在香港以外地方的资产
x"~F=jT assets stripping 削减资产；拆卖资产
*Wv]DV=\ assets value 资产值
,ijgq EN assignee 承让人
kIV /o assignment 转让；转让书；转让契
6 I(y`pJ assignment of interest 权益转让
|< \L B assignment of letters patent and trade mark 专利证书及商标转让
^u#!Yo.!( assignment of property 物业转让；物业转让书
|C@)#.nm[ assignment right 转让权
FfN==2:b assignor 转让人
^:K"Tv.= associate 有联系的人；有关连人士；相联者；合伙人；联系人
} `4o + Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0O?B!Jr]RM associate member 附属会员
.e5GJAW~9 associated body corporate 相联法人团体
K Ii V z< associated company 相联公司；联属公司
GwV2`2 associated corporation 相联法团
;Br8\2=$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"/6( 公认会计师公会〔英国〕
Qv,|* bf Association of Futures Exchange Brokers 香港期货经纪协会
;VM/Cxgep Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<0vQHND,3 association of underwriters 承保人组织
umYq56dw assumption of control 接管
|cJyP9}n assurance 担保；保险；转易；转易书
%up ]"L&i assurance of interest 权益的转易
R>Fie5 ? at 19XX price 按一九ＸＸ年价格计算
+O}6 8 N at a discount 按赔价计算；按贴水价格计算；打折扣
Ck2O?Ne at a premium 按溢价计算；按升水价格计算
BD[XP`[{ at call 通知付款；按通知
~d ~$fR at constant market price 按固定市价计算
XQ--8G at constant price 按固定价格计算
cUaLv1:HI at cost 按成本计算
DIH.c7o at current market price 按当时市价计算；按现时市价计算
Vp\BNq_!s at current price 按当时价格计算；按现时价格计算
CTbdY,=B at factor cost 按要素成本计算；按生产要素成本计算
RS#)uC5/% at money-of-the-day price 按付款当日价格计算
FD*`$.e3\ at or better 按指定或较佳价位〔买卖指令〕
Y.3]vno?X at par 按面值计算；平价
Q1IN@Db}y at sight 见票即付
[ECSJc &i at the close 按收市盘
v&i M/pJU at the opening 按开市盘
`&b 8wF attestation 见证；见证条款
-7* ,}xV at-the-money option 平价期权
b-U LoV attorney 受权人；受托代表人
c~b [_J) attornment 新拥有人承认书
EQ8 jxr<p attributable profit 可归属利润
YQ
g03i attributable share value 可归属股份价值
wy <m&M<Gr Auckland Stock Exchange 奥克兰证券交易所
_+N*4 auction 拍卖
SJ^.#^) auctioneer 拍卖商
=|bM|8, audit 审计；核数
9kuL1tcY Audit Commission 审计署
5Az=)q4Q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4~hd{8 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〕
/$'tO3 audit review 帐目审查
X{P_ HCd Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
F:x" RbbF audited account 审计帐目；经审计的帐目
o*eU0 audited annual account 经审计的周年帐目
VZ'[\ 3J audited balance sheet 经审计的资产负债表
]
NL-)8u auditor 核数师；核数主任；审计师
Bjq1za auditor's certificate 核数师证明书；审计师证明书
|3/=dG auditor's report 核数师报告；审计师报告
y/h~oGxy Aussie bond 澳元债券
3_~V(a austerity budget 紧缩预算
k q8:h Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
EA|*|o 4) Australia All Ordinaries Index 澳洲所有普通股票指数
Jm0P~E[n Australian Dollar [AUD] 澳元
IkFrzw p Australian Options Market 澳大利亚期权市场
3h aYb` Australian Securities Commission 澳洲证券事务监察委员会
_,"T; i Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{3@ f(H m Australian Stock Exchange 澳大利亚证券交易所
d^mw&F) S Austrian Schilling [ATS] 奥地利先令
aB0L]i authentication 认证；鉴证
wUW^
O authority to purchase 委托购买证；委购书
VUxuX5B3M authorization 认可；核准；授权；授权书
S3EY9:^ C authorization by direction 指示授权
[-_ 3Zr authorization by instruction 指令授权
"}!|V)K authorization by warrant 令状授权
!'w h hi authorization of unit trust 单位信托的认可
z6]dF"N authorized agent 指定代理人
B\r 2M`N5 authorized capital 法定资本
jOa . h authorized clerk 出市员
\ ,ARYwd authorized dealer 认可交易商
BaZ$p O^ authorized financial institution 认可财务机构
U<gM gA authorized fund 认可基金
=,$*-<p=3 authorized fund house 获授权的基金公司；认可基金公司
,dh J\cQ~ authorized institution 认可机构
jzI70+E authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
E;/WP!/. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
xHq"1Vs = authorized insurer 获授权保险人；获认可承保人
~7+7{9g authorized investment 特准投资项目
{^=T&aCYdS authorized person 获授权人
Atc9[<~WG authorized representative 获授权代表
Ok2KTsVl authorized share capital 法定股本
3O7]~5 j1 automated quotation system 自动报价系统
FM;NA{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#%O|P&rA
自动交易系统〔香港期货交易所有限公司〕
C uC1s> automatic adjustment mechanism 自动调整机制
]6L; automatic adjustment system 自动调整系统
[~* 5uSG Automatic Clearing House 自动票据交换所
kH~ z07: automatic exchange rates accumulation system 自动化汇率累集系统
0 b6jGa Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
h?R{5?RxK automatic teller machine [ATM] 自动柜员机
1/+d@s#t autopay 自动转帐
Su?e\7aj available assets 可用资产
U{i xok available fiscal reserve 现存财政储备
? C)a0>L available profit 可用利润
2 j.6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
T<yAfnTb` average 平均；平均数；海损
Q2yD4>qy average basic salary 平均基本薪金
H3-(.l[!b) average consumer expenditure 平均消费开支；一般消费开支
WX
.Ax$fT average cost 平均成本
Em)U`"j/ 9 average cost of land production 增辟土地平均成本
Ln:6@Ok)5% average daily turnover 平均每日成交额
TOapq9B] average daily wage rate 平均每日工资率
\]C_ul' average expenditure pattern 平均开支模式
~_Q~AOFM average growth rate 平均增长率
}Q $}LR@ average net fixed assets 固定资产平均净值
` _aX>fw average of relatives 相对价格平均数
ebno:) average price 平均价格
C7*n<+e average propensity to consume 平均消费倾向；一般消费倾向
]1hyv m3 average propensity to save 平均储蓄倾向；一般储蓄倾向
&O
+?#3 average rate 平均率
M[ {O%! average revenue 平均收入；平均收益
P5Lb)9_Jw average stock 平均库存；平均存货
SR%k|YT average yearly rent 平均年租
&Va="HNKt avoidance of double taxation 避免双重课税
yY[9\! avoidance of tax 避税
