A:
X8l1xD A share Ａ股；甲类股份
>'1Q"$; abatement of tax 减税；减扣免税额
yY g&'3 ABN AMRO Bank N.V. 荷兰银行
K[|P6J above-the-line expenditure 线上项目支出；经常预算支出
`S S~=~WY above-the-line receipt 线上项目收入；经常预算收入
I{g2q B$6 ABSA Asia Limited 南非联合亚洲有限公司
em9]WSfZ@` absolute change 绝对数值变更
\=G
Xe.}4d absolute expenditure 实际开支
~z1KD)^ absolute guideline figure 绝对准则数字
w sGq>F~ absolute interest 绝对权益
NMY!-Kv 5 absolute order of discharge 绝对破产解除令
D>x'3WYR absolute profit margin 绝对利润幅度
o Jp_c absolute value 实值；绝对值
mlw BATi absolutely vested interest 绝对既得权益
$XU$?_O absorbed cost 已吸收成本；已分摊成本
V_d%g<n4 absorption 吸收；分摊；合并
UCj#t!Mw absorption rate 吸收率；摊配率；分摊率
Dp6"I!L<| ACB Finance Limited 亚洲商业财务有限公司
5~R{,]52 acceptable form of reciprocity 合理的互惠条件
S| -{wC% acceptable rate 适当利率；适当汇率
w>q _8V_K acceptance agreement 承兑协议
]aW.b_7<9 acceptance for honour 参加承兑
[ MXXY acceptor 承兑人；接受人；受票人
2Ku#j
(' acceptor for honour 参加承兑人
y`@4n .Q accident insurance 意外保险
yExyx?j. Accident Insurance Association of Hong Kong 香港意外保险公会
m}'@S+k^ accident insurance scheme 意外保险计划
Rw=E_q{ accident year basis 意外年度基准
, G/X"t ~ accommodation 通融；贷款
j eBj accommodation bill 通融票据；空头票据
@ k #y-/~? accommodation party 汇票代发人
oJu4vGy0 account balance 帐户余额；帐户结余
r~Ubgd ] U account book 帐簿
rMFZ#38d account collected in advance 预收款项
Y(yJ|y & account current book 往来帐簿
i\z0{;f|GX account of after-acquired property 事后取得的财产报告
PaeafL65= account of defaulter 拖欠帐目
Pk]9.e1_ account payable 应付帐款
Ay6rUN1ef account payee only [A/C payee only] 只可转帐；存入收款人帐户
?# c@Ag % account receivable 应收帐款
`V_/Cz_}D account receivable report 应收帐款报表
:3*oAh 8| account statement 结单；帐单；会计财务报表
%mv x }xV account title 帐户名称；会计科目
NGQIoKC accountant's report 会计师报告
]{ U*+K%,J Accountant's Report Rules 会计师报告规则
6)< o O( accounting and auditing procedure 会计与审计程序；会计与核数程序
-Izg&u & Accounting Arrangements 《会计安排》
j W$f(qAbm accounting basis 会计基础
hgr ,v" accounting by Official Receiver 破产管理署署长呈交的帐目
qhf/B) Accounting Circular 《会计通告》
<0qY8 accounting class 会计类别
]G&\L~P accounting date 记帐日期；会计结算日期
K:50?r_-6 accounting for money 款项核算
%t|2GIu Accounting Officer 会计主任
zw9ULQ$# accounting period 会计报告期；会计期
; S27m]Q? accounting policy 会计政策；会计方针
XN%D`tbvJ accounting practice 会计惯例
3:E gqw accounting principle 会计准则
$/#) accounting record 会计记录
uOUw8 accounting report 会计报告
2}\sj'0& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^B=z_0 * Accounting Society of China 中国会计学会
n ?fC_dy
accounting statement 会计报表
H.~+{jTr accounting system 会计制度；会计系统
rtOW -cz accounting transaction 会计事项；帐务交易
p
8Hv7* accounting treatment 会计处理
Y tj>U accounting year 会计年度
_r )nbQm& accretion 增值；添加
4IE#dwZW accrual 应计项目；应累算数目
W&[9x%Ba accrual basis 应计制；权责发生制
|Qq'_4: accrual basis accounting 应计制会计；权责发生制会计
^n5QK H D accrue 应累算；应计
vjWgR9 4/{ accrued benefit 应累算利益
/ ^M3-5@Q accrued charges 应计费用
XxQ 2g&USk accrued cumulative preference share dividend 应累算的累积优先股股息
=,Um;hU3r accrued expenses 应累算费用
a #**96Av accrued interest payable 应付利息；应计未付利息
#^w 1!xXD accrued interest receivable 应收利息；应计未收利息
F+^[8zK^ accrued right 累算权益
a2)*tbM 9\ accruing profit 应累算的利润
>'g60 R[ accumulated fiscal reserve 累积财政储备
ATewdq[C accumulated profit 累积利润；滚存溢利
m{Xf_rQ
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5d;K.O accumulation of surplus income 累积收益盈余
4[j) $!l` acquired assets 既得资产
w8Vzx 8 acquisition 收购；购置；取得
md_s2d acquisition cost 购置成本
\aRB acquisition expenses 购置费用
;G&O"S><]c acquisition of 100% interest 收购全部股权
~i {)J acquisition of control 取得控制权
T U6EE acquisition of fixed assets 购置固定资产
~a)2 0 acquisition of shell “买壳”
L7'n<$F acquisition price 收购价
KiHAm|, act of God 天灾
7c Qw?C acting partner 执事合伙人
%['F[ M o active market 买卖活跃的市场；交投畅旺的市场；旺市
5Z0x2 jV active partner 积极参与的合伙人
w8zQDPVB% active trading 交投活跃
:{i mRa- actual circulation 实际流通
#f@53Pxb actual cost 实际成本
9K y,oB actual expenditure 实际开支；实际支出
$>`8'I actual income 实际入息；实际收入；实际收益
XwGJ 8&N actual market 现货市场
t/c^hTT actual price 现货价；实际价格
#Z5~a9rO actual profit 实际利润
"lMWSCas actual quotation 实盘；实际价位；实际报价
#jR?C9&!( actual year basis 按实际年度计算
9$t@Gm n actuals 实货
wIPDeC4 actuarial investigation 精算调查
VJPP HJ[- actuarial principle 精算原则
UcIR0BYa actuarial report 精算师报告
ku=q:ry O Actuarial Society of Hong Kong 香港精算学会
zy5bDL - actuarial valuation 精算师估值
}0*7 bb actuary 精算师
a#@ opUn- ad referendum agreement 暂定协议；有待覆核的协定
" ;%1sK ad valorem duty 从价税；按值征税
$x<-PN ad valorem duty system 从价税制
{GY$J< 5= ad valorem fee 从价费
RAa1KOxZX ad valorem tariff 从价关税
-#hl& ^u$ additional allowance 额外免税额
d@~)Wlj e additional amount for unexpired risk 未过期风险的额外款额
#-8/|_* additional assessable profit 补加应评税利润
z oX F"Nz additional assessment 补加评税
3?<vnpN=5d additional commitment 额外承担
,s<d"]< additional commitment vote 额外承担拨款
Yi,um-% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
X13bi}O 6# additional dependent parent allowance 供养父母额外免税额
]z$<6+G additional provision 额外拨款
+d. Bf additional stamp duty 附加印花税
r4'Pf|` u additional tax 补加税罚款；补加税款
T~d';P Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Z%{2/mQ adjudged bankrupt 被裁定破产
' 1IH^<b adjudicated bankrupt 裁定破产人
i;7jJ(#V adjudication fee 裁定费；评定印花税额手续费；评估契据费
l$NEx0Dffz adjudication of bankruptcy 裁定破产；宣告破产
e;v2`2z2 adjudication of insolvency 裁定无力偿还债务
{ 643Dz<e adjusted actual 经调整的实数；调整后的实数
qyC"}y- adjusted current assets 经调整的流动资产；调整后的流动资产
[ f f.R adjusted figure 经调整的数字；调整后的数额
jKs8i$q adjusted liabilities 经调整的负债；调整后的负债
C8- q<t#SF adjusted loss 经调整的亏损；调整后的亏损
L T!X|O. adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
p^3d1H3 adjusted profit 经调整的利润；调整后的利润
9)`wd&! adjusted surplus 经调整的盈余额；调整后的盈余额
_;+&'=6.[ adjusted value 经调整的价值；调整后的价值
:I8t}Wg adjustment 调整；修订；理算〔保险〕
1,,: 4 *) adjustment centre 调剂中心
NH!! .Z" adjustment lag 调整过程的时间差距；调整时差
{w(N9Va,( adjustment mechanism 调整机制
C .Yz<?;S adjustment of loss 亏损调整
w\a#Bfcv adjustment process 调整过程；调整程序
xFh}%mwpt[ adjustment range 调整幅度
>U]. k8a) administered exchange rate 受管制汇率
qx NV~aK Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_,QUH" administration expenses 行政费用
bzTM{<]sv administration fee 手续费；行政费
G"(!5+DLy administration in bankruptcy 破产管理
o@-cT`HP administration order 遗产管理令
V" z0]DP5~ administrator 管理人；遗产管理人
9 lwg`UWl, administrator of the estate 遗产管理人
mD:!"h/ admission of debt 债项承认书
'>8N'* admission of proof 接纳债权证明
D[_2:8 advance 放贷款项；垫付款项；预支款项；预付款项
mv_-|N~ advance account 暂支帐目；预付款帐户
4i \n1RW advance compensation 预付补偿金
j
jQ= advance from shareholder 股东垫款
v}U;@3W8U advance pending reimbursement 预支以待日后付还
B("kE` advanced economy 先进经济体系
_;9)^ })$ advancement 预付；预付财产
)ALcmC?!# advances warrant 垫款令
?UzHQr advancing 贷出
p;HZA}p \ adverse balance 逆差
6\L,L & adverse exchange 逆汇
VEk|l X;2 advertisement addressed to shareholders 在报章刊登的致股东通告
.)Q'j94Q advice for collection 托收通知书
>jIc/yEYKI advice of drawing 提款通知书；汇票通知书
e~1??k.;= advice of payment 付款通知
psBBiHB[L Advisory Committee [Securities and Futures Commission]
~EymD * 谘询委员会〔证券及期货事务监察委员会〕
=6h f'lP Advisory Committee on Diversification 经济多元化谘询委员会
/$KW$NH4 z affidavit 誓章；遗产申报誓章
pbNVj~#6 affidavit of no receipt 述明无收款的誓章
2P*O^-zRp affiliate 联号；联营公司；附属公司
Tu"](|I> affiliated company 附属公司；联号；联营公司
bk 2vce& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2epL!j) Wh affordability 负担能力
uu:BN 0 African Development Bank [AfDB] 非洲开发银行
= :lacK(0 after-acquired property 事后取得的财产
<cS1}" after-hours dealing 市后交易
o z QL2 after-tax profit 税后盈利；税后利润；税后溢利
)DW; Gc agency agreement 代理协议
S!uyplYKF agency expenses 代理机构的开支
]`x~v 4JU agency fee 代理费
l?d*g& Agency Law 《代理法》
xK f+.6 wz agent 代理人；承销人
gw-l] @;1 agent of company 公司代理人
_ ~r>C agent's fee 代理人费；经纪费
"&~Um U4CN aggregate 总计；总数；总体数字
wiZK-#\x aggregate amount 总款额；总额
3i<*,@CY aggregate assets and liabilities 总体资产与负债
6K6ihR!d aggregate at constant price 按固定价格计算的总体数字
V*)gJg aggregate demand 总需求
6Yu8 ReuL aggregate gross position 总持仓量
_F$?Z aggregate limit 总限额
:D EZ$gi aggregate of salaries tax 合计薪俸税
L))(g][; aggregate performance 总体表现；总体业绩
59|Tmf(dS; aggregate supply 总体供应
MZ.Jkf( aggregate surplus 总盈余
%q@@0qenv aggregate total 整体总额
y~w$>7U. aggregate value 总值；合计价值
%~@}wHMB aggregated basis 合计基准
S&y CclM aggregated net chargeable income 合计应课税入息实额
:(Gg]Z9^8 aggregation 合并计算；合计；总和
QAr1U7{(. aggregation of incomes of husband and wife 夫妇入息合并计算
S Exd- =G aggregation of property 财产的总和
F C"d Q agio 差价；贴水
Y,{X v 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》
K-/fq=z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?6|EAKJ`lK 《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》
My)/d]a
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
K.k=\N 《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》
Q'Q ^K Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
fz%urbJR 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:jA~zHO agreement for a settlement 授产协议
a"}?{ agreement for assignment 转让协议
w%htY.- agreement for sale 售卖协议；买卖协议
{ES3nCL(8 agreement for sale and purchase 买卖协议
N:0mjHG agreement for the payment of interest 支付利息协议
7yKadM~) agreement for the repayment of money 还款协议
(RQ kwu/ agreement of reinsurance 再保险协议
V\A?1
Agricultural Bank of China 中国农业银行
Xln'~5~) air passenger departure tax 飞机乘客离境税
3a =KgOvp Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^z_~ e@U airport tax 机场税
FQ_4a}UOjX alcohol duty 酒精税
ke/QFN-` alienation 让与；让渡；转让
9G&l{7 = alimony 生活费；赡养费
<)&;9C All Ordinaries Index [AOI] 所有普通股指数
3K{' ~?mM all risks 全险；综合险
Bb
m 1&d# All Sales Record for Stock Market 《股票市场成交报告》
>n#Pq{7aF Allied Capital Resources Limited 新联财务有限公司
.Sm7na
K all-items index [Consumer Price Index] 总指数〔消费物价指数〕
i =Y#kL~f allocation letter 拨款信件
0-7xcF@s allocation of fund 分配款项；预留款项
#P1k5! u allocation of profit 利润分配；溢利分配
B>Mk "WjQ allocation warrant 拨款令
Y.ic=<0H allotment 分配；配股
+O o>V~ allotment notice 股份配售通知；配股通知
x.!%'{+ { allotment of shares 股份分配
~qRP.bV%f allowable 可获宽免；免税的
#=h~Lr'UH allowable business loss 可扣除的营业亏损
Q\ }5q3 allowable expenses 可扣税的支出
hW]:CIqk allowance 免税额；津贴；备抵；准备金
7 'N&jI allowance for debts 债项的免税额
rTQrlQ:@ allowance for depreciation by wear and tear 耗损折旧免税额
r'"H8>UZ% allowance for funeral expenses 殡殓费的免税额
uSH.c> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
(JOge~U allowance for repairs and outgoings 修葺及支出方面的免税额
1 aKY+4/G allowance to debtor 给债务人的津贴
-(dc1?COi alteration of capital 资本更改
& GX
pRo alternate trustee 候补受托人
^+I{*0{/[ amalgamation 合并
P)4SrqW_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\G2& ambit of charges 征税范围；收费范围
f $R ]m2 amended valuation 经修订的估值
)D Y?Y-n American Commodities Exchange 美国商品交易所
oQAD
3a American Express Bank Limited 美国运通银行
VXQ~P F]z0 American Stock Exchange 美国证券交易所
ki39$A'8 amortization 摊销
;V@o 2a amount due from banks 存放银行同业的款项
du Pzt amount due from banks abroad 存放海外银行同业的款项
?!K qDI amount due from holding companies 控股公司欠款
ry0P\wY} amount due from local banks 存放本港银行同业的款项
pwr,rAJ}$j amount due to banks 银行同业的存款
_O{3bIay3! amount due to banks abroad 海外银行同业的存款
|4UW.dGHPo amount due to holding companies 控股公司存款
:T.j;~ amount due to local banks 本港银行同业的存款
p{gJVP#l'Z amount due to outport banks 外埠银行同业的存款
U*b1yxt amount for note issue 发行纸币的款额
.}C
pX amount of bond 担保契据的款额
yal T6 amount of consideration 代价款额
Qt` }$] amount of contribution 供款数额
3U ^E<H amount of indebtedness 负债款额
1$H*E~ amount of principal of the loan 贷款本金额
#!qa#.Yi amount of rates chargeable 应征差饷数额
!/2u O5 amount of share capital 股本额
F$X"?fj amount of sums assured 承保款额
1%g%I8W% amount of variation 变动幅度
7M9Ey29f amount of vote 拨款数额
j&~`H:= E
amount payable 应付款额
=f4>vo}@k amount receivable 应收款额
Fu].%`*xJ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
):-\TVz~ analysis 分析
P
:zZ ancillary risk 附属风险
n B>C3e annual account 周年帐目；周年帐目报表；年度决算；年结
{B+|",O5) annual accounting date 年结日期
< A"[Wk annual allowance 每年免税额；年积金；年度津贴；年津
j\@Ht~G annual balance 年度余额
SHWD@WLE4 annual disposable income 每年可动用收入
+es|0;Z4yP annual estimates 周年预算
9}G.F r annual fee 年费
A0JlQE&U annual general meeting 周年大会
UaG
}) annual growth rate 年增率；每年增长率
t*KgCk 1 annual long-term supplement 长期个案每年补助金
G*` Y~SJp annual pensionable emolument 可供计算退休金的年薪
-y]e`\+[ annual report 年报
;&=c@>!xP# Annual Report on the Consumer Price Index 《消费物价指数年报》
VEFUj&t;xW annual return 周年报表；周年申报表；每年报税表格
PaIE=Q4gJ Annual Return Rules 《周年报表规则》
O(pa;&" annual review of consumer prices 每年消费物价回顾
!X5n'1& annual roll-forward basis 逐年延展方式
20h+^R3{Z annual salary 年薪
, !0-;H.Y annual statement 年度报表；年度决算表
!'#Y-"=ypk 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
&RF*pU> annuitant 年金受益人
lfTDpKz3D annuity 年金
[ H|ifi annuity contract 年金合约
|%\>+/j$ annuity on human life 人寿年金
/fh[_!qN antecedent debt 先前的债项
|&wwH&<[z ante-dated cheque 倒填日期支票
M4rI]^lJ anticipated expenditure 预期开支
df9 jT?l anticipated net profit 预期纯利
~&{LMf anticipated revenue 预期收入
pd%h5| *n; anti-inflation measure 反通货膨胀措施
!I)wI~XF)5 anti-inflationary stance 反通货膨胀立场
#ATV#/hW apparent deficit 表面赤字
{zha jY7 apparent financial solvency 表面偿债能力
d x5 2[W apparent partner 表面合伙人
+t[i68,% application for personal assessment 个人入息课税申请书
L JW0UF| application of fund 资金应用
s[2 >r#M application to release as liquidator and to destruct the books of accounts and documents
MbbKo-7F$ 申请免除清盘人职务及毁灭帐簿与文件
`
b$u w appointed actuary 委任精算师
>/J!:Htk+K appointed auditor 委任核数师；委任审计师
0*y| k1 appointed trustee 委任的受托人
<e)u8+( appointer 委任人
7: Cq[u fl apportioned pro rata 按比例分摊
Le,e,#hiY apportionment 分配；分摊
k
z{_H`5. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^ p7g[E& apportionment formula 分摊方程式
ais@|s; apportionment of estate duty 遗产税的分摊
X7. "hGu@ appraisal 估价；评估
@ vHj>N appreciable growth 可观增长
,2>nr goM appreciable impact 显着影响
1[4
2f# appreciable increase 可观增长
p#A{.6Pa: appreciation 增值；升值
25R6>CXsi appreciation against other currencies 相对其他货币升值
#]SiS2lM# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
x b6X8: appreciation tax 增值税
p Xap<T appropriation 拨款；拨用；拨付
M?[~_0_J appropriation account 拨款帐目
FV~ENpncP Appropriation Bill 拨款法案
P[q 'Y^\ appropriation-in-aid system 补助拨款办法
N$I@]PL approved assets 核准资产
=hAH6C approved basket stock 认可一篮子证券
fY|P+{BO2 approved budget 核准预算
VV'*3/I approved charitable donation 认可慈善捐款
vr2cD k{ approved charitable institution 认可慈善机构
og$%`o: { approved currency 核准货币；认可货币
jXH ?os% approved estimates 核准预算
1^v?Ly8 approved estimates of expenditure 核准开支预算
CO5>Q o approved overseas insurer 核准海外保险人
K+ P:g%M approved overseas trust company 核准海外信托公司
%Eq4>o?D approved pooled investment fund 核准汇集投资基金
P&$ m2^K approved provident fund scheme 认可公积金计划
}} s.0Q approved provision 核准拨款
AhA4IOG`. approved redeemable share 核准可赎回股份
hH.X_X?d% approved regional stock 认可地区性证券
D #Ku5~j approved retirement scheme 认可退休金计划
N0mP
EF2 approved subordinated loan 核准附属贷款
*h9S\Pv>j arbitrage 套戥；套汇；套利
Q |1-j arbitrageur 套戥者；套汇者
4). i4]%LH arbitrary amount 临时款项
7c8A|E0\mF arrangement 措施；安排；协定
rfH' &k arrears 欠款
.e J t] K arrears of pay 欠付薪酬
f=,(0ygt/ arrears of revenue 逾期未收税款；逾期未收的帐项
ps@;Z ?Q articles of association 组织章程；组织细则；组织章程细则
=}pPr]Cc Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
N"k
IQe*}1 ascertainment of profit 确定利润
IN!,|)8s "Asia Clear" “亚洲结算系统”
%p d-{KR Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@a]O(S>Ub Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
}<=4A\LZ Asian Development Fund [ADF] 亚洲发展基金
5,~Ju>y* Asian dollar bond 亚洲美元债券
{];8jdg/? Asian dollar market 亚洲美元市场
r5w y] z^ Asian dollar rate 亚洲美元利率
vQ _D%f4; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'n$TJp|s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
QA"mWw-Ds asked price 沽盘；喊价；索价；卖方报价
azKiXr#_( assessable income 应评税入息
j-} WA" assessable loss 应评税亏损
77?D
~N[ assessable profit 应评税利润
7#pu(:T$ assessable value 应评税值
e6y,)W"WW2 assessed profit 估定利润
&:@)ro CR assessed value 经评估价值
|G(9mnZ1 assessment 评税；评定；估价；评税单
ba`V`0p- ( assessment number 评税编号；估价编号
~9Jlb-*I5 assessment of additional tax 补加税评税
r@) _>( assessment of performance 业绩评估；实绩评价
NW%u#MZ[h Assessor 评税主任
qGK -f4 asset price bubbles 资产价格泡沫
z% 0'v `7 asset-backed securities 具资产保证的证券
&aLelJ~ assets accretion 资产增值
9snc
*< assets and liabilities 资产与负债
%Bf;F;xuB assets betterment statement 资产递增表；资产改进表
D *Hy 2eZ. assets lending 实物放款；有抵押贷款
xhTiOt6l assets of the company passing on the death 死者去世时转移的公司资产
> 3SZD assets pledged as security for liabilities 用作负债抵押的资产
yKb+bm&5:' assets portfolio 资产投资组合
NpLO_- assets price 资产价格
YEiQ`sYKG assets quality 资产质素
Lbwc2 Q,.- assets realization 资产变现
g q|]t<' assets refinancing arrangement 资产再集资安排
H="E#AC%8/ assets securitization 资产证券化
*Y\C5L ] assets situated outside Hong Kong 在香港以外地方的资产
{wq~+O assets stripping 削减资产；拆卖资产
'jr[
?WQ assets value 资产值
9esMr0*= assignee 承让人
W! =X _ assignment 转让；转让书；转让契
xZc].l6 assignment of interest 权益转让
X8uAwHa6F assignment of letters patent and trade mark 专利证书及商标转让
y(92 Th$ assignment of property 物业转让；物业转让书
81jVjf?` assignment right 转让权
. KeZZLH assignor 转让人
i"Z associate 有联系的人；有关连人士；相联者；合伙人；联系人
z7$,m#tw Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
8G<{L0J%! associate member 附属会员
duT'$}2@> associated body corporate 相联法人团体
tX'2 $} associated company 相联公司；联属公司
"MX9h }7 associated corporation 相联法团
tA{B~> Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8}_M1w6v 公认会计师公会〔英国〕
Op>l~{{ { Association of Futures Exchange Brokers 香港期货经纪协会
+>*! 3x+sE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
J&w'0 association of underwriters 承保人组织
b>]MZhLJe assumption of control 接管
w;=g$Bn assurance 担保；保险；转易；转易书
*%p`Jk-U assurance of interest 权益的转易
H7Y :l0b at 19XX price 按一九ＸＸ年价格计算
g\~n5= -D at a discount 按赔价计算；按贴水价格计算；打折扣
8nKb
m jM at a premium 按溢价计算；按升水价格计算
d:&=|kKw at call 通知付款；按通知
cy{ ado2 at constant market price 按固定市价计算
QRFBMq}' at constant price 按固定价格计算
.d?2Kc)SV\ at cost 按成本计算
@en*JxIM at current market price 按当时市价计算；按现时市价计算
!QXPn}q^0 at current price 按当时价格计算；按现时价格计算
{I^@ B W- at factor cost 按要素成本计算；按生产要素成本计算
2M$^|j:[ at money-of-the-day price 按付款当日价格计算
n=1_- ) at or better 按指定或较佳价位〔买卖指令〕
8{)j"rghah at par 按面值计算；平价
l1#F1q`^t at sight 见票即付
}T1.~E at the close 按收市盘
FA7q
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U ,7O{YM attestation 见证；见证条款
4Uzx 2
at-the-money option 平价期权
2, R5mL$ attorney 受权人；受托代表人
`-)Hot) attornment 新拥有人承认书
1n-+IR" attributable profit 可归属利润
FofeQ attributable share value 可归属股份价值
H:5- S Auckland Stock Exchange 奥克兰证券交易所
d,+a}eTP' auction 拍卖
e4mAKB
s! auctioneer 拍卖商
/OtLIM+7~{ audit 审计；核数
'5;
/V Audit Commission 审计署
U
rL|r. Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
LZ-&qh 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〕
LAjre C<W audit review 帐目审查
e,8[fp-7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
n 5s2\ ( audited account 审计帐目；经审计的帐目
6*r#m%| audited annual account 经审计的周年帐目
Zog&:]P'F audited balance sheet 经审计的资产负债表
fMl uVND auditor 核数师；核数主任；审计师
`2l
j{N auditor's certificate 核数师证明书；审计师证明书
3D^!U }E auditor's report 核数师报告；审计师报告
mnm 7{?#[ Aussie bond 澳元债券
1ww#]p`1 austerity budget 紧缩预算
mi'3ibCG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
~/m=Q<cV Australia All Ordinaries Index 澳洲所有普通股票指数
dW#T1mB Australian Dollar [AUD] 澳元
5h7M3s Australian Options Market 澳大利亚期权市场
D@?Tq,=
[ Australian Securities Commission 澳洲证券事务监察委员会
>p?Vv0* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^=@`U_(,G Australian Stock Exchange 澳大利亚证券交易所
\.K4tY+ V Austrian Schilling [ATS] 奥地利先令
7M, (!*b authentication 认证；鉴证
-POsbb> authority to purchase 委托购买证；委购书
eFXQ~~gOj authorization 认可；核准；授权；授权书
S!6 ? b5 authorization by direction 指示授权
0 qp Pz|h authorization by instruction 指令授权
^+k~{ F,) authorization by warrant 令状授权
e7 54g(|>b authorization of unit trust 单位信托的认可
O]VHX![Y$ authorized agent 指定代理人
.u3Z*+ authorized capital 法定资本
peD7X :K\s authorized clerk 出市员
t`Lh(` authorized dealer 认可交易商
@wPyXl authorized financial institution 认可财务机构
|y. ^F3PE authorized fund 认可基金
\ Dccf_(Pb authorized fund house 获授权的基金公司；认可基金公司
\m%Z;xKG authorized institution 认可机构
%n)H(QPW authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5KgAY;| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6.6; oa4j authorized insurer 获授权保险人；获认可承保人
E
x )fXQ+ authorized investment 特准投资项目
WWgJ !Uz authorized person 获授权人
m bZn[D_zi authorized representative 获授权代表
(U([T -H authorized share capital 法定股本
Lc ! t automated quotation system 自动报价系统
cTa$t :K@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
6R#.AD\
自动交易系统〔香港期货交易所有限公司〕
PTP0 _|K automatic adjustment mechanism 自动调整机制
=Ohro ' automatic adjustment system 自动调整系统
T o $D [- Automatic Clearing House 自动票据交换所
8/"R&yAh automatic exchange rates accumulation system 自动化汇率累集系统
WbJ
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5H }d\=z automatic teller machine [ATM] 自动柜员机
9r=yfc!cS autopay 自动转帐
)Nt'Z*K* available assets 可用资产
/K :H2?J available fiscal reserve 现存财政储备
>41K>=K available profit 可用利润
,{Ga7rH*
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
vWVQ8S. average 平均；平均数；海损
+HkEbR'G0 average basic salary 平均基本薪金
w[]\%`69}Z average consumer expenditure 平均消费开支；一般消费开支
7RCVqc" average cost 平均成本
4WXr~?Vq9 average cost of land production 增辟土地平均成本
TH>7XK<90M average daily turnover 平均每日成交额
KmpKyc[ average daily wage rate 平均每日工资率
<V1y^EW0 average expenditure pattern 平均开支模式
yF@72tK average growth rate 平均增长率
%(A@ =0r# average net fixed assets 固定资产平均净值
Ti>2N average of relatives 相对价格平均数
-GODM128 ^ average price 平均价格
]FEsN6 average propensity to consume 平均消费倾向；一般消费倾向
[vn"r^P average propensity to save 平均储蓄倾向；一般储蓄倾向
WXFC e @ average rate 平均率
(Qd@Q,@(s average revenue 平均收入；平均收益
4Ul* `/d average stock 平均库存；平均存货
~t Zy-1 average yearly rent 平均年租
hh8U/dVk* avoidance of double taxation 避免双重课税
Q5 = avoidance of tax 避税
