A:
f`)*bx A share Ａ股；甲类股份
\zc R7 5 abatement of tax 减税；减扣免税额
g4u 6#.m( ABN AMRO Bank N.V. 荷兰银行
pMJm@f above-the-line expenditure 线上项目支出；经常预算支出
| BUgsE above-the-line receipt 线上项目收入；经常预算收入
@,j,GE% ABSA Asia Limited 南非联合亚洲有限公司
S=gb y absolute change 绝对数值变更
O0FUJGuTS absolute expenditure 实际开支
wB bC GU absolute guideline figure 绝对准则数字
3RanAT.nu: absolute interest 绝对权益
pC]XbokE S absolute order of discharge 绝对破产解除令
Re2&qxE absolute profit margin 绝对利润幅度
Qvty;2$o@ absolute value 实值；绝对值
fD lo L absolutely vested interest 绝对既得权益
'b0r?A~c= absorbed cost 已吸收成本；已分摊成本
H,c`=Ii3 absorption 吸收；分摊；合并
Gr 4v&Mz: absorption rate 吸收率；摊配率；分摊率
K9-9 c"cz ACB Finance Limited 亚洲商业财务有限公司
Cv@)tb acceptable form of reciprocity 合理的互惠条件
n.rn+nuwv acceptable rate 适当利率；适当汇率
5DDSo0E acceptance agreement 承兑协议
SK#&%Yk acceptance for honour 参加承兑
tY>Zy1hlI acceptor 承兑人；接受人；受票人
v[2&0&!K# acceptor for honour 参加承兑人
qX*xQA|ak, accident insurance 意外保险
9a @rsyX Accident Insurance Association of Hong Kong 香港意外保险公会
sopf-g: accident insurance scheme 意外保险计划
@mJ~?d95v accident year basis 意外年度基准
Mg2 e0}{ accommodation 通融；贷款
z)(W
x"> accommodation bill 通融票据；空头票据
)3)7zulnXH accommodation party 汇票代发人
L+*:VP6WD account balance 帐户余额；帐户结余
R+U$;r8l account book 帐簿
hbg$u$1`, account collected in advance 预收款项
M!kSt1 account current book 往来帐簿
@H<*|3J account of after-acquired property 事后取得的财产报告
' '(rC38 account of defaulter 拖欠帐目
sQJGwZ 7 account payable 应付帐款
m8;w7S7,j~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
r^a:s] account receivable 应收帐款
T-#4hY` account receivable report 应收帐款报表
S43JaSw) account statement 结单；帐单；会计财务报表
O ,9^R account title 帐户名称；会计科目
J&s$Wqf accountant's report 会计师报告
q-+:1E Accountant's Report Rules 会计师报告规则
Rpv[rvK' accounting and auditing procedure 会计与审计程序；会计与核数程序
%ioVNbrR7 Accounting Arrangements 《会计安排》
S@Rd>4 accounting basis 会计基础
KzP{bK5/ accounting by Official Receiver 破产管理署署长呈交的帐目
-|Zzs4bx Accounting Circular 《会计通告》
ALy7D*Z]w accounting class 会计类别
.9J}Z^FD accounting date 记帐日期；会计结算日期
Q`W2 \Kod] accounting for money 款项核算
P6O\\,B1A Accounting Officer 会计主任
$~iZ aX8& accounting period 会计报告期；会计期
zPc"r$'0 U accounting policy 会计政策；会计方针
h=0a9vIXF accounting practice 会计惯例
P %)r4+at accounting principle 会计准则
0ki- /{; accounting record 会计记录
e MHz/;I accounting report 会计报告
,0a_ou"P=_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?].MnwYo Accounting Society of China 中国会计学会
ccrWk*tr accounting statement 会计报表
N [e,%heR accounting system 会计制度；会计系统
D;NL*4zt accounting transaction 会计事项；帐务交易
F3EAjO)ch accounting treatment 会计处理
Uns%6 o accounting year 会计年度
Z[OX {_2]K accretion 增值；添加
PMpq>$6b7 accrual 应计项目；应累算数目
0F@ ~[W|2 accrual basis 应计制；权责发生制
W} i6{ Vh accrual basis accounting 应计制会计；权责发生制会计
F_ (~b accrue 应累算；应计
s*[
I"iE accrued benefit 应累算利益
q~b# ml2QS accrued charges 应计费用
":8\2Qp accrued cumulative preference share dividend 应累算的累积优先股股息
2
4+ accrued expenses 应累算费用
^8;MY5Wbs accrued interest payable 应付利息；应计未付利息
#|ts1lD#ah accrued interest receivable 应收利息；应计未收利息
@ <{%r accrued right 累算权益
B=r DU$z accruing profit 应累算的利润
^hiY6N & accumulated fiscal reserve 累积财政储备
KCW2
UyE] accumulated profit 累积利润；滚存溢利
Q(]m 1\a accumulated reserve 累积储备
xy]O8> b accumulation of surplus income 累积收益盈余
~t~[@2?WG acquired assets 既得资产
p X{wEc6 } acquisition 收购；购置；取得
60vmjm Xl acquisition cost 购置成本
\1jThJn acquisition expenses 购置费用
yAryw{( acquisition of 100% interest 收购全部股权
Ig t*8px acquisition of control 取得控制权
X'jyR:u t# acquisition of fixed assets 购置固定资产
<@" rI>= acquisition of shell “买壳”
%*}rLn"? acquisition price 收购价
aWIkp5BFj act of God 天灾
Jgv Mx acting partner 执事合伙人
7%i'F=LzT active market 买卖活跃的市场；交投畅旺的市场；旺市
;ND$4$ active partner 积极参与的合伙人
X7huc * active trading 交投活跃
$C;i}q# actual circulation 实际流通
}[;ZZm? actual cost 实际成本
?E"192 ,z@ actual expenditure 实际开支；实际支出
9 L:wfg}8s actual income 实际入息；实际收入；实际收益
'EiCT l actual market 现货市场
|E7 J5ha actual price 现货价；实际价格
qC> tni% actual profit 实际利润
Vo@7G@7K( actual quotation 实盘；实际价位；实际报价
]JjS$VMauX actual year basis 按实际年度计算
X|T|iB,vT actuals 实货
J)>DsQ+Cj actuarial investigation 精算调查
SjB"#E) actuarial principle 精算原则
hm1s~@o Em actuarial report 精算师报告
Jg;[ k Actuarial Society of Hong Kong 香港精算学会
@01.Pd actuarial valuation 精算师估值
iH GVR actuary 精算师
A.vAk''(}+ ad referendum agreement 暂定协议；有待覆核的协定
|${4sUR ad valorem duty 从价税；按值征税
7.hBc;%2u ad valorem duty system 从价税制
Uv(R^50> ad valorem fee 从价费
22ON=NN ad valorem tariff 从价关税
ZPmqoR[ additional allowance 额外免税额
J :N(U0U additional amount for unexpired risk 未过期风险的额外款额
A7Ql%$v7^ additional assessable profit 补加应评税利润
ICN>kJ\;M additional assessment 补加评税
P +o"]/7U additional commitment 额外承担
G 0UaE1n additional commitment vote 额外承担拨款
/AD&z?My+E additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
j~k,d.17M additional dependent parent allowance 供养父母额外免税额
/e0B$UymFu additional provision 额外拨款
\ R<MQ#
x additional stamp duty 附加印花税
#{}?=/nJ~- additional tax 补加税罚款；补加税款
no3yzF3Hi Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>+a\BK"k adjudged bankrupt 被裁定破产
;_I>`h"r adjudicated bankrupt 裁定破产人
1 %P-X! adjudication fee 裁定费；评定印花税额手续费；评估契据费
(N9-YP?qm adjudication of bankruptcy 裁定破产；宣告破产
JB~^J5#[Oh adjudication of insolvency 裁定无力偿还债务
o~ ~;I adjusted actual 经调整的实数；调整后的实数
} QCnN2bV adjusted current assets 经调整的流动资产；调整后的流动资产
X[o+Y@bc adjusted figure 经调整的数字；调整后的数额
!0,q[|m adjusted liabilities 经调整的负债；调整后的负债
Wlhh0uy adjusted loss 经调整的亏损；调整后的亏损
T] De{nH u adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
SA +d4P_T adjusted profit 经调整的利润；调整后的利润
+c))fPuV adjusted surplus 经调整的盈余额；调整后的盈余额
O`~#X w adjusted value 经调整的价值；调整后的价值
m[}k]PB> adjustment 调整；修订；理算〔保险〕
Ic2?1<I ZA adjustment centre 调剂中心
_ p\L,No adjustment lag 调整过程的时间差距；调整时差
4u:SE adjustment mechanism 调整机制
}gkLO
TJ/, adjustment of loss 亏损调整
;d6Dm)/( adjustment process 调整过程；调整程序
8gP1]xD adjustment range 调整幅度
<Q~N9W administered exchange rate 受管制汇率
r @4A% ql< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
t(#9.b`W) administration expenses 行政费用
2t\0vV2)/O administration fee 手续费；行政费
[Arf!W-QG administration in bankruptcy 破产管理
&>zH. 6%$ administration order 遗产管理令
eM<N? 9 s administrator 管理人；遗产管理人
kkq1:\pZ]a administrator of the estate 遗产管理人
ab2FK admission of debt 债项承认书
]bY|> q admission of proof 接纳债权证明
e 'K~WNT advance 放贷款项；垫付款项；预支款项；预付款项
e fX nF*Z advance account 暂支帐目；预付款帐户
j;3I` : advance compensation 预付补偿金
_eKO:Y[e advance from shareholder 股东垫款
pN[WYM?[ advance pending reimbursement 预支以待日后付还
vh a9,5_ advanced economy 先进经济体系
bTum|GWf advancement 预付；预付财产
#dZs[R7h advances warrant 垫款令
1C<cwd;9 advancing 贷出
Te-p0x?G . adverse balance 逆差
n 5 $#M adverse exchange 逆汇
4 H#-2LV` advertisement addressed to shareholders 在报章刊登的致股东通告
s * (a advice for collection 托收通知书
e=0]8l>\ V advice of drawing 提款通知书；汇票通知书
%y RGN advice of payment 付款通知
XRV]u|w=g Advisory Committee [Securities and Futures Commission]
CPOH qK`k 谘询委员会〔证券及期货事务监察委员会〕
XQy`5iv Advisory Committee on Diversification 经济多元化谘询委员会
z V&l^. affidavit 誓章；遗产申报誓章
9^}&PEl affidavit of no receipt 述明无收款的誓章
v $]B;;[A affiliate 联号；联营公司；附属公司
f7x2"&?vg affiliated company 附属公司；联号；联营公司
'zI(OnIS affirmation [estate duty] 非宗教式宣誓〔遗产税〕
p / ITg affordability 负担能力
^lHy)!&A African Development Bank [AfDB] 非洲开发银行
<o% T] after-acquired property 事后取得的财产
t8*Jdd^3Z/ after-hours dealing 市后交易
UGO#o`.G} after-tax profit 税后盈利；税后利润；税后溢利
8gS7$ EH' agency agreement 代理协议
>of34 C"DI agency expenses 代理机构的开支
zgw ez$ agency fee 代理费
$:~;U xh= Agency Law 《代理法》
\l59/ZFan agent 代理人；承销人
uN`/&_$c agent of company 公司代理人
8qyEHUN2q agent's fee 代理人费；经纪费
UMGiJO\yH aggregate 总计；总数；总体数字
7zG
r+Px aggregate amount 总款额；总额
$r!CQ 2S aggregate assets and liabilities 总体资产与负债
~7 i {~<? aggregate at constant price 按固定价格计算的总体数字
JIyS e:p3 aggregate demand 总需求
^ }7O|Y7 aggregate gross position 总持仓量
A8 m 06 aggregate limit 总限额
f!'i5I] aggregate of salaries tax 合计薪俸税
fp [gKRSF aggregate performance 总体表现；总体业绩
4' O,xC aggregate supply 总体供应
?9~^QRLT aggregate surplus 总盈余
u}5CzV ` aggregate total 整体总额
{,% &}kd> aggregate value 总值；合计价值
cwmS4^zt8 aggregated basis 合计基准
ME)Tx3d aggregated net chargeable income 合计应课税入息实额
qfDG.Zee# aggregation 合并计算；合计；总和
Af _4Z]F
aggregation of incomes of husband and wife 夫妇入息合并计算
4mvR]: G aggregation of property 财产的总和
E.K^v/dNdq agio 差价；贴水
*~^63Nx! 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》
0>{ ]* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?h}NL5a 《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》
i;O_B5
d Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0i*V ? 《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》
;C@mT;hR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
YlrN ^rO 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K0gQr.J53 agreement for a settlement 授产协议
]X6<yzu&+l agreement for assignment 转让协议
p\&O;48= agreement for sale 售卖协议；买卖协议
D4L&6[W agreement for sale and purchase 买卖协议
Bv<g Vt agreement for the payment of interest 支付利息协议
` s7pM agreement for the repayment of money 还款协议
aw*]b.f agreement of reinsurance 再保险协议
flmQNrC.8 Agricultural Bank of China 中国农业银行
\FsA-W\X air passenger departure tax 飞机乘客离境税
0/GBs~P Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Lwl1ta- airport tax 机场税
-EiTP:A alcohol duty 酒精税
J
p?XV<3Z alienation 让与；让渡；转让
h.EI(Ev"GN alimony 生活费；赡养费
H,(vTt hd All Ordinaries Index [AOI] 所有普通股指数
#~
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all risks 全险；综合险
`p() ko All Sales Record for Stock Market 《股票市场成交报告》
c1Ks{%iA Allied Capital Resources Limited 新联财务有限公司
Q!+AiSTU all-items index [Consumer Price Index] 总指数〔消费物价指数〕
vG_R( ]d allocation letter 拨款信件
@62,.\F allocation of fund 分配款项；预留款项
G Aj%o]}u allocation of profit 利润分配；溢利分配
Blxa0&3 allocation warrant 拨款令
od)TQSo allotment 分配；配股
&s".hP 6 allotment notice 股份配售通知；配股通知
a}y b~:TC allotment of shares 股份分配
Tx .N#,T| allowable 可获宽免；免税的
}t^wa\ allowable business loss 可扣除的营业亏损
u$d[&|`>_ allowable expenses 可扣税的支出
<\#' o} allowance 免税额；津贴；备抵；准备金
UePkSz9EU allowance for debts 债项的免税额
5Y *4a%" allowance for depreciation by wear and tear 耗损折旧免税额
(h0@;@@7hW allowance for funeral expenses 殡殓费的免税额
W Gv 47i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|]< 3cW+ allowance for repairs and outgoings 修葺及支出方面的免税额
gy.UTAs
N allowance to debtor 给债务人的津贴
J+P<zC alteration of capital 资本更改
t W UI?\ alternate trustee 候补受托人
]d1'5F][H amalgamation 合并
9 5,]86 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&Gt{9# ambit of charges 征税范围；收费范围
5& n:i, amended valuation 经修订的估值
Q 5AS N"_ American Commodities Exchange 美国商品交易所
Q4cCg7|0 American Express Bank Limited 美国运通银行
(l99a&] t American Stock Exchange 美国证券交易所
DzpWU8j amortization 摊销
H\>{<`sD;f amount due from banks 存放银行同业的款项
^{}G4 BEY amount due from banks abroad 存放海外银行同业的款项
NTu |cX\R amount due from holding companies 控股公司欠款
j=O+U _w amount due from local banks 存放本港银行同业的款项
T 1d@=&0" amount due to banks 银行同业的存款
vFk@
amount due to banks abroad 海外银行同业的存款
lAN&d;NU6Z amount due to holding companies 控股公司存款
> Z+*tq amount due to local banks 本港银行同业的存款
Y+ "1'W amount due to outport banks 外埠银行同业的存款
C!+D]7\j amount for note issue 发行纸币的款额
@7nZjrH amount of bond 担保契据的款额
Jinh#iar amount of consideration 代价款额
!{-W%=Kf amount of contribution 供款数额
{?`rGJ {f amount of indebtedness 负债款额
(7g"pp f amount of principal of the loan 贷款本金额
_mqU:?Q5 amount of rates chargeable 应征差饷数额
bL7Gkbs&| amount of share capital 股本额
Cu+p!hV amount of sums assured 承保款额
{]dx Fhe) amount of variation 变动幅度
: TT q
amount of vote 拨款数额
1X)#iY amount payable 应付款额
Tksv7*5$ amount receivable 应收款额
ZH
Q?{" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
')q0VaohC analysis 分析
NZ1B#PG,c ancillary risk 附属风险
x Q"uC!Gu4 annual account 周年帐目；周年帐目报表；年度决算；年结
q1VKoKb6\: annual accounting date 年结日期
T ~xVHk1 annual allowance 每年免税额；年积金；年度津贴；年津
(u 7Lh>6% annual balance 年度余额
6y^
zC? annual disposable income 每年可动用收入
\Eh5g/,[ annual estimates 周年预算
Zv
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~<_#%R! annual general meeting 周年大会
S>dHBR#AD annual growth rate 年增率；每年增长率
V 48_aL annual long-term supplement 长期个案每年补助金
? $/::uo annual pensionable emolument 可供计算退休金的年薪
qArR5OJ annual report 年报
ZjxF@`H Annual Report on the Consumer Price Index 《消费物价指数年报》
U;bx^2<m annual return 周年报表；周年申报表；每年报税表格
N*A*\B%{x' Annual Return Rules 《周年报表规则》
Iy_5k8 ] annual review of consumer prices 每年消费物价回顾
AZ!/{1 Az annual roll-forward basis 逐年延展方式
i*|HN"! annual salary 年薪
@|:fm()
< annual statement 年度报表；年度决算表
8|Tqk,/pD Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
:gsRJy 1 annuitant 年金受益人
|mH* I annuity 年金
ya2sS9^T[ annuity contract 年金合约
4XAB_Q annuity on human life 人寿年金
j55_wx@cA antecedent debt 先前的债项
(A?>U_@ ante-dated cheque 倒填日期支票
__}SHU0R anticipated expenditure 预期开支
r^Ra`:ca anticipated net profit 预期纯利
ft/k- 64 anticipated revenue 预期收入
N_g=,E=U% anti-inflation measure 反通货膨胀措施
h!wq &Vi4 anti-inflationary stance 反通货膨胀立场
z YaFbNi apparent deficit 表面赤字
Q b^{` apparent financial solvency 表面偿债能力
GAfc9 apparent partner 表面合伙人
P.Tnq application for personal assessment 个人入息课税申请书
e;vI XJE application of fund 资金应用
]pm/5| application to release as liquidator and to destruct the books of accounts and documents
yq.@-]ytZ 申请免除清盘人职务及毁灭帐簿与文件
K["rr/ appointed actuary 委任精算师
S5JM t;O appointed auditor 委任核数师；委任审计师
)L&y@dy) appointed trustee 委任的受托人
w
yxPvI` appointer 委任人
|r+ x/,2- apportioned pro rata 按比例分摊
4]1/{</B| apportionment 分配；分摊
6?,q ysm06 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)y] Dmm apportionment formula 分摊方程式
_!2lnJ4+5 apportionment of estate duty 遗产税的分摊
|4DN2P
appraisal 估价；评估
N@PuC> appreciable growth 可观增长
E#P#{_BR^ appreciable impact 显着影响
w#1BHx appreciable increase 可观增长
}h1BAKg appreciation 增值；升值
{eU>E /SQ appreciation against other currencies 相对其他货币升值
p@78Xmu?q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
,xU#uyB appreciation tax 增值税
vs8[352 appropriation 拨款；拨用；拨付
jW&*?6< appropriation account 拨款帐目
3sV$#l P Appropriation Bill 拨款法案
=RUy4+0> F appropriation-in-aid system 补助拨款办法
F +K ju2 approved assets 核准资产
HxK'u4I approved basket stock 认可一篮子证券
;8#6da, approved budget 核准预算
3z0 Bg approved charitable donation 认可慈善捐款
\2u7>fU! approved charitable institution 认可慈善机构
9z4F/tUq approved currency 核准货币；认可货币
Pac ^=|h<q approved estimates 核准预算
\r aP approved estimates of expenditure 核准开支预算
8T"L'{ggWB approved overseas insurer 核准海外保险人
G>p edE\ approved overseas trust company 核准海外信托公司
(w-"1( approved pooled investment fund 核准汇集投资基金
K cex%. approved provident fund scheme 认可公积金计划
*ssw`}yE' approved provision 核准拨款
P_b5`e0O approved redeemable share 核准可赎回股份
M"]?'TMfXc approved regional stock 认可地区性证券
_*}D@yy& approved retirement scheme 认可退休金计划
w5q6c%VZ approved subordinated loan 核准附属贷款
8/2Wq~& arbitrage 套戥；套汇；套利
UK
OhsE arbitrageur 套戥者；套汇者
dZ" }wKbO arbitrary amount 临时款项
~98q1HgS]D arrangement 措施；安排；协定
e3n^$'/\r arrears 欠款
[e,xC!2 arrears of pay 欠付薪酬
53/$8= arrears of revenue 逾期未收税款；逾期未收的帐项
oBmv^=cH articles of association 组织章程；组织细则；组织章程细则
At>e4t2@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
x=0Ak'1M ascertainment of profit 确定利润
&K !0yR "Asia Clear" “亚洲结算系统”
\> su97 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%^W(sB$b Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6&+dpr&c~= Asian Development Fund [ADF] 亚洲发展基金
5<X"+`=9 Asian dollar bond 亚洲美元债券
)%/ Ni^ Asian dollar market 亚洲美元市场
Qv,ORm
h5 Asian dollar rate 亚洲美元利率
L m$K R!z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%dw0\:P?Q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
NjS<DzKhK asked price 沽盘；喊价；索价；卖方报价
<> HI(6\@Z assessable income 应评税入息
Dg^s$2 assessable loss 应评税亏损
DFfh!KKR$ assessable profit 应评税利润
hJFxT8B/ assessable value 应评税值
LB7 $&.m'B assessed profit 估定利润
v7j/_;JE; assessed value 经评估价值
R(>
oyxA[F assessment 评税；评定；估价；评税单
kFQo[O] assessment number 评税编号；估价编号
b7'A5 ]X assessment of additional tax 补加税评税
E0i!|H assessment of performance 业绩评估；实绩评价
U0|wC,7" Assessor 评税主任
7F]oK0l_ asset price bubbles 资产价格泡沫
xE_~.EoB asset-backed securities 具资产保证的证券
>]Mhkf/=) assets accretion 资产增值
(CA V Oed assets and liabilities 资产与负债
"@+Z1k-8U assets betterment statement 资产递增表；资产改进表
,~ =+]9t assets lending 实物放款；有抵押贷款
fuf' r>1n assets of the company passing on the death 死者去世时转移的公司资产
L$Xkx03lz> assets pledged as security for liabilities 用作负债抵押的资产
K_ j* 9@ assets portfolio 资产投资组合
KVC18"|f assets price 资产价格
9n d,8N ji assets quality 资产质素
ms t;q@ assets realization 资产变现
? YF SK assets refinancing arrangement 资产再集资安排
OS~Z@'Eg assets securitization 资产证券化
BMzS3;1_ assets situated outside Hong Kong 在香港以外地方的资产
d^Cv9%X assets stripping 削减资产；拆卖资产
&x.5TDB>% assets value 资产值
o
-x=/b assignee 承让人
MA=gCG/JD assignment 转让；转让书；转让契
H8Ra !FW@ assignment of interest 权益转让
I Yr 4 assignment of letters patent and trade mark 专利证书及商标转让
F6{Q1DqI assignment of property 物业转让；物业转让书
93)1 assignment right 转让权
VyI M ,glu assignor 转让人
/z1-4:^`A[ associate 有联系的人；有关连人士；相联者；合伙人；联系人
*6(/5V Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
[ { F;4> g associate member 附属会员
-<\hcV`& associated body corporate 相联法人团体
K?S5C8 associated company 相联公司；联属公司
/u'V>=D;f associated corporation 相联法团
\ 0F
ey9c Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3 lKBwjW 公认会计师公会〔英国〕
CTB
qX Association of Futures Exchange Brokers 香港期货经纪协会
30cb+)h( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"f!H[F1~ association of underwriters 承保人组织
zM%2h:*+{ assumption of control 接管
E zU=q
E assurance 担保；保险；转易；转易书
]D >\Z(b assurance of interest 权益的转易
x50ZwV&j at 19XX price 按一九ＸＸ年价格计算
+o 6"Z) at a discount 按赔价计算；按贴水价格计算；打折扣
I&&[ ': at a premium 按溢价计算；按升水价格计算
?Ql<s8 at call 通知付款；按通知
|dqAT . at constant market price 按固定市价计算
K}dvXO@=|c at constant price 按固定价格计算
D<4 cpH at cost 按成本计算
t] G hONN at current market price 按当时市价计算；按现时市价计算
bm Rp)CYd at current price 按当时价格计算；按现时价格计算
XJ1<!tl at factor cost 按要素成本计算；按生产要素成本计算
Vg`32nRN at money-of-the-day price 按付款当日价格计算
l\bgp3.+ at or better 按指定或较佳价位〔买卖指令〕
CDFX >>N at par 按面值计算；平价
d r=h;[Q' at sight 见票即付
?&XpwJw:~ at the close 按收市盘
8 }OII\ at the opening 按开市盘
[ @/x
attestation 见证；见证条款
=W'{xG} at-the-money option 平价期权
y(6*)~Dh attorney 受权人；受托代表人
h"$], = attornment 新拥有人承认书
K"=I,Vr: attributable profit 可归属利润
/n 1H; ~f] attributable share value 可归属股份价值
hRktvO)K Auckland Stock Exchange 奥克兰证券交易所
\avgX ndI auction 拍卖
Z&Z= 24q_ auctioneer 拍卖商
w"FBJULzn9 audit 审计；核数
^1+=HdN, Audit Commission 审计署
d/ I*$UC Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/80RO:'7 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〕
\ci[<CP audit review 帐目审查
= (as{,j Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
D"s
]dQ$r audited account 审计帐目；经审计的帐目
6 8a audited annual account 经审计的周年帐目
`yua?n audited balance sheet 经审计的资产负债表
RATW[(ZA auditor 核数师；核数主任；审计师
8(GJz ~y auditor's certificate 核数师证明书；审计师证明书
0(az 80
p auditor's report 核数师报告；审计师报告
idP2G|Z Aussie bond 澳元债券
5l
/EZ\q austerity budget 紧缩预算
w;DRC5V> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}Lb[`H,}A Australia All Ordinaries Index 澳洲所有普通股票指数
~i9'9PHX@ Australian Dollar [AUD] 澳元
uKpWb1( Australian Options Market 澳大利亚期权市场
OR-fC Australian Securities Commission 澳洲证券事务监察委员会
/U,;]^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\Q MRuR. Australian Stock Exchange 澳大利亚证券交易所
mT#ebeBaf Austrian Schilling [ATS] 奥地利先令
>}!})]Xw9 authentication 认证；鉴证
j |:{ B authority to purchase 委托购买证；委购书
=7%c* O < authorization 认可；核准；授权；授权书
A}(Q^|6 authorization by direction 指示授权
\9jvQV/y authorization by instruction 指令授权
uY$BZEuAZ authorization by warrant 令状授权
Jbqm?Fy4X authorization of unit trust 单位信托的认可
J *"G*x#u authorized agent 指定代理人
wD`jks authorized capital 法定资本
* gL-v]V authorized clerk 出市员
aiwKkf`\ authorized dealer 认可交易商
J4^a D;j authorized financial institution 认可财务机构
]w9\q*S] authorized fund 认可基金
8al% F_r] authorized fund house 获授权的基金公司；认可基金公司
0X4%Ccs authorized institution 认可机构
[<A|\d'x authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2VA mL7) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Jhr3[A authorized insurer 获授权保险人；获认可承保人
;=E!xfp5U authorized investment 特准投资项目
ycSC'R authorized person 获授权人
g/e2t=qP authorized representative 获授权代表
]='z Y3 authorized share capital 法定股本
D eM/B5qw automated quotation system 自动报价系统
Kv>P+I'|r Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
IO]%AL( .; 自动交易系统〔香港期货交易所有限公司〕
` @Tl7I\ automatic adjustment mechanism 自动调整机制
,7w[r<7 automatic adjustment system 自动调整系统
m?pm)w Automatic Clearing House 自动票据交换所
<aGfQg|554 automatic exchange rates accumulation system 自动化汇率累集系统
Zdll}nO"E Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-_"6jU automatic teller machine [ATM] 自动柜员机
nEboet-#D0 autopay 自动转帐
$"6O92G(hJ available assets 可用资产
U8R*i7 available fiscal reserve 现存财政储备
OykYXFv* available profit 可用利润
3=xN)j#B Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
B@v"giJg r average 平均；平均数；海损
,5HC &@ average basic salary 平均基本薪金
1wM~),B8 average consumer expenditure 平均消费开支；一般消费开支
E)utrO R average cost 平均成本
a+ lGN average cost of land production 增辟土地平均成本
_h8|shyP average daily turnover 平均每日成交额
]Geg;[ t average daily wage rate 平均每日工资率
O7D61~G] average expenditure pattern 平均开支模式
;dE'# Kb average growth rate 平均增长率
;ax%H @o average net fixed assets 固定资产平均净值
z)U/bjf average of relatives 相对价格平均数
Sk|DVV $ average price 平均价格
!JWZ}u M6 average propensity to consume 平均消费倾向；一般消费倾向
UbSAyf average propensity to save 平均储蓄倾向；一般储蓄倾向
ftwn<B average rate 平均率
,f?+QV\T. average revenue 平均收入；平均收益
f{eMh47 NC average stock 平均库存；平均存货
QFX )Nov]; average yearly rent 平均年租
E|l qlS7 avoidance of double taxation 避免双重课税
= & =#G3f avoidance of tax 避税
