A:
t2(vtxrt A share Ａ股；甲类股份
7O-fc1OTv abatement of tax 减税；减扣免税额
ny"z<N&}/ ABN AMRO Bank N.V. 荷兰银行
MwC} above-the-line expenditure 线上项目支出；经常预算支出
K|Xr~\= above-the-line receipt 线上项目收入；经常预算收入
| Rj"}SC ABSA Asia Limited 南非联合亚洲有限公司
)A$xt)}P!{ absolute change 绝对数值变更
\ZtKaEXnx absolute expenditure 实际开支
af'gk&% absolute guideline figure 绝对准则数字
/PKu",Az j absolute interest 绝对权益
LC4W?']/ absolute order of discharge 绝对破产解除令
$-p9cyk absolute profit margin 绝对利润幅度
fe Jl[3@tO absolute value 实值；绝对值
!'#GdRst v absolutely vested interest 绝对既得权益
TT oW>RP# absorbed cost 已吸收成本；已分摊成本
%i.Prckrb absorption 吸收；分摊；合并
N;v]ypak absorption rate 吸收率；摊配率；分摊率
9>@Vk
vpY ACB Finance Limited 亚洲商业财务有限公司
R2A#2{+H acceptable form of reciprocity 合理的互惠条件
X4<Y5?&0 acceptable rate 适当利率；适当汇率
{TZV^gT4 acceptance agreement 承兑协议
'!F' B: acceptance for honour 参加承兑
6HZVBZhM acceptor 承兑人；接受人；受票人
nT%ko7~- acceptor for honour 参加承兑人
>qVSepK3 accident insurance 意外保险
Qb5@e#
Accident Insurance Association of Hong Kong 香港意外保险公会
"vX\Q rL accident insurance scheme 意外保险计划
8+ ]'2{ accident year basis 意外年度基准
P Ij accommodation 通融；贷款
?vfZ>7Q accommodation bill 通融票据；空头票据
uD?Rs` accommodation party 汇票代发人
_3IRj=Cs account balance 帐户余额；帐户结余
w6h*dh$w account book 帐簿
:'FC eS9 account collected in advance 预收款项
DP-0,Gt&Xj account current book 往来帐簿
3RF`F
i account of after-acquired property 事后取得的财产报告
V KxuK0{ account of defaulter 拖欠帐目
2wJa:= $ account payable 应付帐款
7GvMKtuSK account payee only [A/C payee only] 只可转帐；存入收款人帐户
k;Fxr% account receivable 应收帐款
[1mEdtqf* account receivable report 应收帐款报表
V`8\)FFG account statement 结单；帐单；会计财务报表
]=p^ 32 account title 帐户名称；会计科目
"yc|ng accountant's report 会计师报告
$*:g~#bh Accountant's Report Rules 会计师报告规则
N@Q_5t0bk accounting and auditing procedure 会计与审计程序；会计与核数程序
a 2[rY Accounting Arrangements 《会计安排》
e{H( accounting basis 会计基础
n]6-`fpD accounting by Official Receiver 破产管理署署长呈交的帐目
#-o 'g! Accounting Circular 《会计通告》
Iw^Q>MrT accounting class 会计类别
k=cDPu - accounting date 记帐日期；会计结算日期
6OB3%R'p accounting for money 款项核算
-Jf}3$Ra Accounting Officer 会计主任
dvM%" k accounting period 会计报告期；会计期
+`iJ+ accounting policy 会计政策；会计方针
kE :{#>[Uz accounting practice 会计惯例
B}"V.Msv/ accounting principle 会计准则
cT q;<9Iew accounting record 会计记录
l&*=
.Zc7! accounting report 会计报告
1IlOU|4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^X?uAX-RP| Accounting Society of China 中国会计学会
M!D6i5k, accounting statement 会计报表
7 ?D?s!%\ accounting system 会计制度；会计系统
GKKDO+A=! accounting transaction 会计事项；帐务交易
@j"6f| d accounting treatment 会计处理
lwz\" 8 accounting year 会计年度
?\)h2oi!F5 accretion 增值；添加
a`[9<AM1# accrual 应计项目；应累算数目
UZs'H"K accrual basis 应计制；权责发生制
^^lx Ot accrual basis accounting 应计制会计；权责发生制会计
LJom+PxF$x accrue 应累算；应计
` Z/ MQ accrued benefit 应累算利益
!??g:2 accrued charges 应计费用
Yep~C %/} accrued cumulative preference share dividend 应累算的累积优先股股息
Zu<S<??Jf accrued expenses 应累算费用
V/: 2x T accrued interest payable 应付利息；应计未付利息
B[ q"o I` accrued interest receivable 应收利息；应计未收利息
@qYT/V*/ accrued right 累算权益
a6Joa&`dv accruing profit 应累算的利润
+,]VXH<y accumulated fiscal reserve 累积财政储备
<s7cCpUF P accumulated profit 累积利润；滚存溢利
[9B1 %W accumulated reserve 累积储备
0OQ*V~>f accumulation of surplus income 累积收益盈余
`/?'^A%Ik acquired assets 既得资产
=6+99<G|%M acquisition 收购；购置；取得
+xgP&nw[- acquisition cost 购置成本
w0+X;aI d acquisition expenses 购置费用
a4gX@&it_k acquisition of 100% interest 收购全部股权
u:f.; ? acquisition of control 取得控制权
i]s%tEZ1 acquisition of fixed assets 购置固定资产
-SfU.XlZl acquisition of shell “买壳”
8O$ LY\G acquisition price 收购价
ktS^^!,l % act of God 天灾
L|}s Z\2! acting partner 执事合伙人
d S'J @e=# active market 买卖活跃的市场；交投畅旺的市场；旺市
l^$'6q" active partner 积极参与的合伙人
$ :\`E 56\ active trading 交投活跃
FE]UqB actual circulation 实际流通
)0]U"Nf ho actual cost 实际成本
1D3 8T actual expenditure 实际开支；实际支出
Dx`- h# actual income 实际入息；实际收入；实际收益
0AdxV?6z actual market 现货市场
znPh7{|< actual price 现货价；实际价格
0~ K&P#iR actual profit 实际利润
RKE"}|i +S actual quotation 实盘；实际价位；实际报价
JT!9LNh;R` actual year basis 按实际年度计算
.c:h!-D; actuals 实货
sei2\l8q actuarial investigation 精算调查
PEm2w#X%L actuarial principle 精算原则
5&h">_j actuarial report 精算师报告
(L i0*wRb Actuarial Society of Hong Kong 香港精算学会
zsd 1n`r actuarial valuation 精算师估值
Wy*+8~@A actuary 精算师
dgIH`<U$ ad referendum agreement 暂定协议；有待覆核的协定
9X%:
){ ad valorem duty 从价税；按值征税
&oq 0XV.M^ ad valorem duty system 从价税制
> <Zu +HX ad valorem fee 从价费
q 5L^>" ad valorem tariff 从价关税
? dHl' additional allowance 额外免税额
wwywiFj additional amount for unexpired risk 未过期风险的额外款额
vy 7/ additional assessable profit 补加应评税利润
P tLWFO additional assessment 补加评税
AFm9"mQrw additional commitment 额外承担
K5|~iW' additional commitment vote 额外承担拨款
>Q!}tbg~9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(ie%zrh S additional dependent parent allowance 供养父母额外免税额
-*MY7t3 additional provision 额外拨款
jU7[z$GX additional stamp duty 附加印花税
* Ogf6 additional tax 补加税罚款；补加税款
,a ,2I Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
J{-`&I 'b adjudged bankrupt 被裁定破产
E5@ =LS
adjudicated bankrupt 裁定破产人
xO Aq!, |V adjudication fee 裁定费；评定印花税额手续费；评估契据费
mO]>] adjudication of bankruptcy 裁定破产；宣告破产
F]P s S( adjudication of insolvency 裁定无力偿还债务
DU$#tg}{ adjusted actual 经调整的实数；调整后的实数
5h`L W A B adjusted current assets 经调整的流动资产；调整后的流动资产
)\ceanS adjusted figure 经调整的数字；调整后的数额
4xr^4\ lk adjusted liabilities 经调整的负债；调整后的负债
Su"Z3gm5Kw adjusted loss 经调整的亏损；调整后的亏损
E:ci/09wD 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
Ul9^"o adjusted profit 经调整的利润；调整后的利润
L!zd rCM adjusted surplus 经调整的盈余额；调整后的盈余额
Q}OloA(+ adjusted value 经调整的价值；调整后的价值
o p5 `#{ adjustment 调整；修订；理算〔保险〕
>e
R^G5rn; adjustment centre 调剂中心
m7g*zu2# adjustment lag 调整过程的时间差距；调整时差
GT)7VF rL adjustment mechanism 调整机制
N`,\1hHMT adjustment of loss 亏损调整
;Tp9)UP) adjustment process 调整过程；调整程序
`6J7c;: adjustment range 调整幅度
X,_K
)f administered exchange rate 受管制汇率
0bM_EC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
c6#E gN,X administration expenses 行政费用
-` ViuDX= administration fee 手续费；行政费
U| x Hy+N administration in bankruptcy 破产管理
D|*w6p("z administration order 遗产管理令
L;u 5 administrator 管理人；遗产管理人
5;HGS{` administrator of the estate 遗产管理人
|[Fb & x admission of debt 债项承认书
hN6wp_ admission of proof 接纳债权证明
){w{# advance 放贷款项；垫付款项；预支款项；预付款项
gqy>;A:kO advance account 暂支帐目；预付款帐户
-5+Yz9pv[ advance compensation 预付补偿金
1 ' U advance from shareholder 股东垫款
H.4ISmXU advance pending reimbursement 预支以待日后付还
?L7DVwVa,I advanced economy 先进经济体系
m2jts(stp advancement 预付；预付财产
6bhb_U'f advances warrant 垫款令
CvE^t#Bok advancing 贷出
*c [w9(fU adverse balance 逆差
8| =C/k adverse exchange 逆汇
Cj-&L< advertisement addressed to shareholders 在报章刊登的致股东通告
1:](=%oM&k advice for collection 托收通知书
x@Z{5w_a advice of drawing 提款通知书；汇票通知书
t^"8M6BqC; advice of payment 付款通知
v$Fz^<Na Advisory Committee [Securities and Futures Commission]
T`fT[BaY 谘询委员会〔证券及期货事务监察委员会〕
#eOHe4Vt Advisory Committee on Diversification 经济多元化谘询委员会
,^8':X"A{! affidavit 誓章；遗产申报誓章
\f?
K 74 affidavit of no receipt 述明无收款的誓章
`| ?<KF164 affiliate 联号；联营公司；附属公司
<I34@;R c affiliated company 附属公司；联号；联营公司
U(y8nI] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
W j^@Zq# affordability 负担能力
$j\>T@ African Development Bank [AfDB] 非洲开发银行
QrK%DN after-acquired property 事后取得的财产
UtTlJb{-j after-hours dealing 市后交易
CU\gx*=E after-tax profit 税后盈利；税后利润；税后溢利
# euG$( agency agreement 代理协议
`x/i1^/_@ agency expenses 代理机构的开支
x>Q% hl agency fee 代理费
5)T[ha77u Agency Law 《代理法》
[;Lgb gt3f agent 代理人；承销人
V<S6 a agent of company 公司代理人
G&^8)S@1 agent's fee 代理人费；经纪费
^C ~Ryw7 aggregate 总计；总数；总体数字
q9rm9#}[J# aggregate amount 总款额；总额
FsJk"$} aggregate assets and liabilities 总体资产与负债
3`%E;?2 aggregate at constant price 按固定价格计算的总体数字
n4S`k %CI aggregate demand 总需求
xw}yl4WT{ aggregate gross position 总持仓量
.Ji9j[[#D aggregate limit 总限额
hZ* vk aggregate of salaries tax 合计薪俸税
tt?`,G.(] aggregate performance 总体表现；总体业绩
E-.X%xfO aggregate supply 总体供应
BY E Z[cM aggregate surplus 总盈余
JS^DyBXc aggregate total 整体总额
c.S d~k:3 aggregate value 总值；合计价值
|YROxY"ML aggregated basis 合计基准
L7buY(F( aggregated net chargeable income 合计应课税入息实额
6CHb\k aggregation 合并计算；合计；总和
0H>gMXWE] aggregation of incomes of husband and wife 夫妇入息合并计算
dv\bkDF4A aggregation of property 财产的总和
1gkpK`u(B agio 差价；贴水
M9R'ON YAa Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
E qz|eS*6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
(JlPe)Q5 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
z+Fu{<#( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
eZ(ThA*2=t 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Gm:s;w-;v Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
dV38-IfGkl 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3{ ?X>6T agreement for a settlement 授产协议
s2SV
agreement for assignment 转让协议
m8{8r>6* agreement for sale 售卖协议；买卖协议
N s0,Z#Z+ agreement for sale and purchase 买卖协议
"ymR8 y' agreement for the payment of interest 支付利息协议
U[x$QG6 m! agreement for the repayment of money 还款协议
4%~*} agreement of reinsurance 再保险协议
mN]WjfII Agricultural Bank of China 中国农业银行
;UTM9.o[ air passenger departure tax 飞机乘客离境税
Q&r. wV| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
lb'tVO airport tax 机场税
C_Q3^mLx alcohol duty 酒精税
;X<Ez5v3 alienation 让与；让渡；转让
JH]S'5X8K alimony 生活费；赡养费
07:V[ @' All Ordinaries Index [AOI] 所有普通股指数
T(x@ gwc all risks 全险；综合险
L5x;# \#p All Sales Record for Stock Market 《股票市场成交报告》
x6R M)rr Allied Capital Resources Limited 新联财务有限公司
E8r6P:5d` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
N
Nk allocation letter 拨款信件
*Igb3 xK% allocation of fund 分配款项；预留款项
)m;*d7l~p allocation of profit 利润分配；溢利分配
OJa(Gds allocation warrant 拨款令
4RVqfD allotment 分配；配股
Pz0MafF|T allotment notice 股份配售通知；配股通知
2 kVZlt'y allotment of shares 股份分配
P'tXG allowable 可获宽免；免税的
\DujF> : allowable business loss 可扣除的营业亏损
Cwls e- allowable expenses 可扣税的支出
P*iC#w]m allowance 免税额；津贴；备抵；准备金
G 8+&fn6 allowance for debts 债项的免税额
G3^<l0?S allowance for depreciation by wear and tear 耗损折旧免税额
>eG<N@13p allowance for funeral expenses 殡殓费的免税额
lH= |Qu allowance for inflation 为通货膨胀而预留的款项；通胀准备金
p2 1 | allowance for repairs and outgoings 修葺及支出方面的免税额
<{k{ Coy allowance to debtor 给债务人的津贴
u>9` ?O44 alteration of capital 资本更改
Vu.=,G alternate trustee 候补受托人
QyVAs ; amalgamation 合并
)S+fc= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D#1R$ 4M= ambit of charges 征税范围；收费范围
Og% Y._ amended valuation 经修订的估值
@!dIa1Q" American Commodities Exchange 美国商品交易所
*
rlV E American Express Bank Limited 美国运通银行
=9ff9 83 American Stock Exchange 美国证券交易所
N gF7$@S amortization 摊销
"LB
MYZ amount due from banks 存放银行同业的款项
2)\->$Q(H amount due from banks abroad 存放海外银行同业的款项
xAd@.^ amount due from holding companies 控股公司欠款
J/e] amount due from local banks 存放本港银行同业的款项
Jg=!GU/:: amount due to banks 银行同业的存款
"!zJQl@ amount due to banks abroad 海外银行同业的存款
[yN+(^ i amount due to holding companies 控股公司存款
WC< [<uI* amount due to local banks 本港银行同业的存款
W=^.s> 7G amount due to outport banks 外埠银行同业的存款
wl]3g amount for note issue 发行纸币的款额
gQ0,KYmI3_ amount of bond 担保契据的款额
3,q?WH%_ amount of consideration 代价款额
``jNj1t{} amount of contribution 供款数额
]P wS3:x amount of indebtedness 负债款额
Y}R$RDRL amount of principal of the loan 贷款本金额
wO%l M amount of rates chargeable 应征差饷数额
+U<YM 94? amount of share capital 股本额
B@M9oNWHu amount of sums assured 承保款额
g=nb-A {# amount of variation 变动幅度
yR| 2><A amount of vote 拨款数额
uFSU |SDd. amount payable 应付款额
M]6+s`?r amount receivable 应收款额
\7 8^ O Amsterdam Stock Exchange 阿姆斯特丹证券交易所
n?cC]k;P~ analysis 分析
082iE G ancillary risk 附属风险
dV B#Np annual account 周年帐目；周年帐目报表；年度决算；年结
RKzty=j4 annual accounting date 年结日期
[pTdeg;QE annual allowance 每年免税额；年积金；年度津贴；年津
-W^{)%4g annual balance 年度余额
7oF3^K'S annual disposable income 每年可动用收入
{Cm!5Q Yy annual estimates 周年预算
d*{Cv2 A . annual fee 年费
<!RkkU&
6 annual general meeting 周年大会
34!.5^T annual growth rate 年增率；每年增长率
YRV h[Bqg` annual long-term supplement 长期个案每年补助金
qI7KWUR annual pensionable emolument 可供计算退休金的年薪
td7(444] annual report 年报
Vxap+<m Annual Report on the Consumer Price Index 《消费物价指数年报》
P
_fCb annual return 周年报表；周年申报表；每年报税表格
+7w5m Annual Return Rules 《周年报表规则》
rZdOU?U annual review of consumer prices 每年消费物价回顾
Lp :VU-S annual roll-forward basis 逐年延展方式
xS_;p9{E annual salary 年薪
#[9UCX^= annual statement 年度报表；年度决算表
G?$o+Y'F 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
"|Q.{(|kO1 annuitant 年金受益人
bdstxjJ` annuity 年金
hQx*#:ns annuity contract 年金合约
+'g O%^{l annuity on human life 人寿年金
|OCiq|# antecedent debt 先前的债项
f> Jj5he/ ante-dated cheque 倒填日期支票
{7m2vv? Z anticipated expenditure 预期开支
h# 4n anticipated net profit 预期纯利
b
3Q6- anticipated revenue 预期收入
2{=D)aC$ f anti-inflation measure 反通货膨胀措施
=5Db^ anti-inflationary stance 反通货膨胀立场
~_JfI7={Jn apparent deficit 表面赤字
PI%l apparent financial solvency 表面偿债能力
UAXp; W` apparent partner 表面合伙人
0>CG2 SRn application for personal assessment 个人入息课税申请书
[ K/l;Zd application of fund 资金应用
C <:g"F:k application to release as liquidator and to destruct the books of accounts and documents
lfM vNv 申请免除清盘人职务及毁灭帐簿与文件
KDEyVYO: appointed actuary 委任精算师
N }U+K appointed auditor 委任核数师；委任审计师
QxW+|Gt._ appointed trustee 委任的受托人
}O~D3z4l0 appointer 委任人
]*| hd/j apportioned pro rata 按比例分摊
9*I[q[>9 apportionment 分配；分摊
=JE<oVP8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
z{OL+-OY apportionment formula 分摊方程式
B( Yg1jA e apportionment of estate duty 遗产税的分摊
4_-& PZ,d appraisal 估价；评估
3LfF {ED@ appreciable growth 可观增长
R4;1LZ8XzS appreciable impact 显着影响
wp1O*)/q appreciable increase 可观增长
+ 3. 9)w appreciation 增值；升值
`&c[ s%0 appreciation against other currencies 相对其他货币升值
XlF , _ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
W'@G5e appreciation tax 增值税
H.l0kBeG appropriation 拨款；拨用；拨付
&q|vvF<G appropriation account 拨款帐目
W[J2>`k9 Appropriation Bill 拨款法案
0-uj0"r` appropriation-in-aid system 补助拨款办法
yT OZa-
approved assets 核准资产
tZ62T{, a approved basket stock 认可一篮子证券
bgE]Wk0 approved budget 核准预算
0o$RvxJ approved charitable donation 认可慈善捐款
0(+<uo~6p1 approved charitable institution 认可慈善机构
A< c <!N approved currency 核准货币；认可货币
ktqFgU#rT approved estimates 核准预算
Jm CHwyUK? approved estimates of expenditure 核准开支预算
&cyB}Gv approved overseas insurer 核准海外保险人
d>F7i~W approved overseas trust company 核准海外信托公司
;/+< N approved pooled investment fund 核准汇集投资基金
g eK;r0(f approved provident fund scheme 认可公积金计划
!%R):^R8 approved provision 核准拨款
Ld_ u Me?Z approved redeemable share 核准可赎回股份
%_:L_VD@ approved regional stock 认可地区性证券
19GF%+L
, approved retirement scheme 认可退休金计划
r&R~a9+) approved subordinated loan 核准附属贷款
)R
`d x arbitrage 套戥；套汇；套利
83vZRQ w arbitrageur 套戥者；套汇者
>b\|%=(x!* arbitrary amount 临时款项
0);5cbV7i arrangement 措施；安排；协定
- <x% arrears 欠款
aOg9Dqtg)f arrears of pay 欠付薪酬
YvG$2F |_) arrears of revenue 逾期未收税款；逾期未收的帐项
r>8`g Ahx articles of association 组织章程；组织细则；组织章程细则
Y~*p27 @fR Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
oO[eer_S- ascertainment of profit 确定利润
qmpT G:+ "Asia Clear" “亚洲结算系统”
AoGpM,W]5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_hV 34:1F Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
_) vX_gCi Asian Development Fund [ADF] 亚洲发展基金
KF
*F Asian dollar bond 亚洲美元债券
m $[:J Asian dollar market 亚洲美元市场
_`= qc/-0 Asian dollar rate 亚洲美元利率
V#,|#2otZ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
, Zie2I?q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*j83E [(] asked price 沽盘；喊价；索价；卖方报价
:1f,%Z$,q assessable income 应评税入息
4IZAJqw(* assessable loss 应评税亏损
E^n!h06~G assessable profit 应评税利润
@dK_ w 'W assessable value 应评税值
lW-G]V assessed profit 估定利润
A
,0}bFK assessed value 经评估价值
'g<{l&u assessment 评税；评定；估价；评税单
[r 7Hcb assessment number 评税编号；估价编号
n, 2 p)#? assessment of additional tax 补加税评税
:f Rta[ assessment of performance 业绩评估；实绩评价
)M7 yj O! Assessor 评税主任
t5l<Lm) asset price bubbles 资产价格泡沫
,~$sJ2
g7 asset-backed securities 具资产保证的证券
rJf{YUZe assets accretion 资产增值
a++gwl assets and liabilities 资产与负债
nO 6 UlY assets betterment statement 资产递增表；资产改进表
IG}yGGn assets lending 实物放款；有抵押贷款
4Kj 8 i assets of the company passing on the death 死者去世时转移的公司资产
qY e`</ assets pledged as security for liabilities 用作负债抵押的资产
.DwiIr' assets portfolio 资产投资组合
j# c@dze assets price 资产价格
H{E(=S assets quality 资产质素
tAjT-CXg assets realization 资产变现
![{/V,V]~ assets refinancing arrangement 资产再集资安排
\ l0!s i assets securitization 资产证券化
h] )&mFiE" assets situated outside Hong Kong 在香港以外地方的资产
&/' O?HWl assets stripping 削减资产；拆卖资产
jm&[8ApW assets value 资产值
.3+ 8Ip#z assignee 承让人
~g[D!HV|yu assignment 转让；转让书；转让契
|a[ "
^
2 assignment of interest 权益转让
A-vYy1,' assignment of letters patent and trade mark 专利证书及商标转让
K;THYMp/[ assignment of property 物业转让；物业转让书
aTHf+; assignment right 转让权
W1o6Sh8v( assignor 转让人
KpG'E associate 有联系的人；有关连人士；相联者；合伙人；联系人
cJm}, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(`Y;U(n associate member 附属会员
!2B~.!& associated body corporate 相联法人团体
K
..Pn 17t associated company 相联公司；联属公司
l8M}82_ associated corporation 相联法团
dc emF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7{"F%`7L 公认会计师公会〔英国〕
Z{ YuX Association of Futures Exchange Brokers 香港期货经纪协会
K7x;/O Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Pj56,qd >s association of underwriters 承保人组织
-
]We |{ assumption of control 接管
}n^}%GB assurance 担保；保险；转易；转易书
_, F\%} assurance of interest 权益的转易
@ajdO/?(Y at 19XX price 按一九ＸＸ年价格计算
b -`P- at a discount 按赔价计算；按贴水价格计算；打折扣
XOS^& ; at a premium 按溢价计算；按升水价格计算
Vd.XZ*}r* at call 通知付款；按通知
7Fa<m] k at constant market price 按固定市价计算
GdScYAC
at constant price 按固定价格计算
_{LmJ?! at cost 按成本计算
0:`YY 8j1k at current market price 按当时市价计算；按现时市价计算
es69P) at current price 按当时价格计算；按现时价格计算
" E5=AW d at factor cost 按要素成本计算；按生产要素成本计算
"_dJ4<8 at money-of-the-day price 按付款当日价格计算
4u2_xbT at or better 按指定或较佳价位〔买卖指令〕
#EKnjh=Uq at par 按面值计算；平价
e=jtF"& at sight 见票即付
rmX5-k at the close 按收市盘
FbdC3G|oA at the opening 按开市盘
C_[
d attestation 见证；见证条款
?<0'h{z Ny at-the-money option 平价期权
#"C* dNAB attorney 受权人；受托代表人
~h +B&F+5 attornment 新拥有人承认书
=fy .'+ attributable profit 可归属利润
]t17= Lr? attributable share value 可归属股份价值
^LSD_R^N Auckland Stock Exchange 奥克兰证券交易所
\ X6y".|- auction 拍卖
zuJ` 704 auctioneer 拍卖商
GXv2B%i8 audit 审计；核数
h52+f Audit Commission 审计署
Pa; *%7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/'v!{m 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〕
`x L@% audit review 帐目审查
yYaYuf Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)zP"Uu u audited account 审计帐目；经审计的帐目
L^s?EqLXS audited annual account 经审计的周年帐目
F')E)tV audited balance sheet 经审计的资产负债表
\"yR[.Q?
auditor 核数师；核数主任；审计师
T sJ71 auditor's certificate 核数师证明书；审计师证明书
O9N%dir auditor's report 核数师报告；审计师报告
S]&i<V1qX Aussie bond 澳元债券
f .h$jyp( austerity budget 紧缩预算
BNJG-b|g^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:w4 H$+j Australia All Ordinaries Index 澳洲所有普通股票指数
,:81DA Australian Dollar [AUD] 澳元
` Sj8IxO Australian Options Market 澳大利亚期权市场
Frhm4H%,_R Australian Securities Commission 澳洲证券事务监察委员会
bx" .<q ( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
hg+;!|ha Australian Stock Exchange 澳大利亚证券交易所
FFN.9[Ly Austrian Schilling [ATS] 奥地利先令
LXe'{W+bk authentication 认证；鉴证
zb9vUxN [ authority to purchase 委托购买证；委购书
<dk9n}y<, authorization 认可；核准；授权；授权书
!C.{nOfyv authorization by direction 指示授权
G <*h,' B authorization by instruction 指令授权
)pey7-P7g5 authorization by warrant 令状授权
.L]2g$W\p authorization of unit trust 单位信托的认可
a}Jy o!. authorized agent 指定代理人
Xn<|6u authorized capital 法定资本
b\t @vMJ authorized clerk 出市员
"bjb JC&T authorized dealer 认可交易商
38J U-aq authorized financial institution 认可财务机构
/ #xYy^` authorized fund 认可基金
D >wo>,G authorized fund house 获授权的基金公司；认可基金公司
?H!X
p authorized institution 认可机构
=4x -x nA authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
OB P iLCq authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
y2C/DyuAY| authorized insurer 获授权保险人；获认可承保人
l o >:S1 authorized investment 特准投资项目
%cMayCaI!@ authorized person 获授权人
g{7?#.7 authorized representative 获授权代表
y|.dM.9V authorized share capital 法定股本
q kyYt#4E automated quotation system 自动报价系统
+ d 6Jrd* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9l7 youZ] 自动交易系统〔香港期货交易所有限公司〕
ewinG-hX_ automatic adjustment mechanism 自动调整机制
ZOzyf/? . automatic adjustment system 自动调整系统
K;f=l5 Automatic Clearing House 自动票据交换所
F g^zz*e automatic exchange rates accumulation system 自动化汇率累集系统
[
**F Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
%{P. " ki automatic teller machine [ATM] 自动柜员机
-| t|w:& autopay 自动转帐
v- Uz,3 available assets 可用资产
bNz2Uo!0K available fiscal reserve 现存财政储备
_ID =]NJ_ available profit 可用利润
/^Lo@672 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,PyPRPk average 平均；平均数；海损
6HR*)*>z_ average basic salary 平均基本薪金
]h&?^L<. average consumer expenditure 平均消费开支；一般消费开支
z: W1(/W~ average cost 平均成本
~ leLQsZ average cost of land production 增辟土地平均成本
:&D$Q
4 average daily turnover 平均每日成交额
Z@:R'u2Lk average daily wage rate 平均每日工资率
}pPt- k average expenditure pattern 平均开支模式
}Qvoms<k average growth rate 平均增长率
w sC T9&p average net fixed assets 固定资产平均净值
ok9G 9|HA average of relatives 相对价格平均数
%6<2~ average price 平均价格
*FoPs average propensity to consume 平均消费倾向；一般消费倾向
A}n5dg0 u average propensity to save 平均储蓄倾向；一般储蓄倾向
AwGDy + average rate 平均率
j: B,K. : average revenue 平均收入；平均收益
2HvzMo-4 average stock 平均库存；平均存货
O Bp/: ] average yearly rent 平均年租
%O&C\{J avoidance of double taxation 避免双重课税
p $%g$ K avoidance of tax 避税
