A:
,^ WJm?R A share Ａ股；甲类股份
IWveW8qJ abatement of tax 减税；减扣免税额
E3l> 3 ABN AMRO Bank N.V. 荷兰银行
_~tEw.fM5 above-the-line expenditure 线上项目支出；经常预算支出
0=q;@OIf above-the-line receipt 线上项目收入；经常预算收入
* U $!I?
ABSA Asia Limited 南非联合亚洲有限公司
{g~bQ2wDC absolute change 绝对数值变更
uN^=<B?B absolute expenditure 实际开支
S h,&{z! absolute guideline figure 绝对准则数字
'd&0Js$^ absolute interest 绝对权益
OhmQ, absolute order of discharge 绝对破产解除令
199]W Hc absolute profit margin 绝对利润幅度
'GoZqiYT absolute value 实值；绝对值
T4 N~(Fi) absolutely vested interest 绝对既得权益
R8UYP=Kp absorbed cost 已吸收成本；已分摊成本
)aao[_ZS absorption 吸收；分摊；合并
!$Tw^$ n absorption rate 吸收率；摊配率；分摊率
n;p:=\uN ACB Finance Limited 亚洲商业财务有限公司
T<@ cd|` acceptable form of reciprocity 合理的互惠条件
Fxqp-}: acceptable rate 适当利率；适当汇率
"+
>SJ~ acceptance agreement 承兑协议
~ $ f; U acceptance for honour 参加承兑
f{i8w!O"~ acceptor 承兑人；接受人；受票人
UH> F|3"d acceptor for honour 参加承兑人
a/U2xq{x accident insurance 意外保险
M$d%p6Cv Accident Insurance Association of Hong Kong 香港意外保险公会
?N=m <fn accident insurance scheme 意外保险计划
Cb@3M"1: accident year basis 意外年度基准
6uKMCQ=h accommodation 通融；贷款
/c -r accommodation bill 通融票据；空头票据
^/ =#U Q*k accommodation party 汇票代发人
U{$1[,f account balance 帐户余额；帐户结余
EVUq --)~ account book 帐簿
XfE -fH1j account collected in advance 预收款项
#E+gXan account current book 往来帐簿
$GQ-(/ account of after-acquired property 事后取得的财产报告
KdUnD4d account of defaulter 拖欠帐目
za9)Q=6FD account payable 应付帐款
rVa?JvDO= account payee only [A/C payee only] 只可转帐；存入收款人帐户
|?,[@z _, account receivable 应收帐款
fr}Eaa-{^ account receivable report 应收帐款报表
9cx =@ account statement 结单；帐单；会计财务报表
>'5_Y]h4m| account title 帐户名称；会计科目
:BukUket1e accountant's report 会计师报告
8W+gl=C~ Accountant's Report Rules 会计师报告规则
p,<&zHb >K accounting and auditing procedure 会计与审计程序；会计与核数程序
`)h6j)xiQ Accounting Arrangements 《会计安排》
s/e"'Hz accounting basis 会计基础
IU] ^&e9u accounting by Official Receiver 破产管理署署长呈交的帐目
1w0OKaF5 Accounting Circular 《会计通告》
) wtaKF.- accounting class 会计类别
;.Ie#Vr1N accounting date 记帐日期；会计结算日期
Af5D>/ accounting for money 款项核算
u=NS sTP& Accounting Officer 会计主任
j9U%7u]- k accounting period 会计报告期；会计期
<{: accounting policy 会计政策；会计方针
8d O o Q accounting practice 会计惯例
=GBI0&U accounting principle 会计准则
ow;R$5G accounting record 会计记录
*P!e:Tm) accounting report 会计报告
j ! NO|&k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-/dEsgO Accounting Society of China 中国会计学会
C4#rA.nF| accounting statement 会计报表
ph|ZG6: accounting system 会计制度；会计系统
Ei3zBS?J) accounting transaction 会计事项；帐务交易
ia {c accounting treatment 会计处理
N Le}Jqp accounting year 会计年度
% =<IGce accretion 增值；添加
q *AQq= accrual 应计项目；应累算数目
MfBdNdox7 accrual basis 应计制；权责发生制
gbSt Ar. accrual basis accounting 应计制会计；权责发生制会计
asgF1?r accrue 应累算；应计
FNQX7O52 accrued benefit 应累算利益
's!-80sd accrued charges 应计费用
ExXM:1 e26 accrued cumulative preference share dividend 应累算的累积优先股股息
_uu<4c accrued expenses 应累算费用
RF!1 oZ accrued interest payable 应付利息；应计未付利息
:9Y$'+ <&H accrued interest receivable 应收利息；应计未收利息
%_aMl accrued right 累算权益
@C-dG7U.P accruing profit 应累算的利润
R,!Q
Zxmg accumulated fiscal reserve 累积财政储备
Ld,5iBiO: accumulated profit 累积利润；滚存溢利
B 2 .q3T accumulated reserve 累积储备
;#) mLsl accumulation of surplus income 累积收益盈余
x2#qg>`l acquired assets 既得资产
s& {Qdf acquisition 收购；购置；取得
PaCzr5!~f acquisition cost 购置成本
jSQ9.%4 acquisition expenses 购置费用
>(tn "2 acquisition of 100% interest 收购全部股权
B)h>8 { acquisition of control 取得控制权
Uo_tUp_Q acquisition of fixed assets 购置固定资产
]Lqt( c acquisition of shell “买壳”
W:VP1 : acquisition price 收购价
8{Fm[
%" act of God 天灾
t.hm9}UQ acting partner 执事合伙人
Vjm_F!S active market 买卖活跃的市场；交投畅旺的市场；旺市
kDYN>``biP active partner 积极参与的合伙人
cM &'[CI active trading 交投活跃
`wTl yS3[ actual circulation 实际流通
& Rz,
J] actual cost 实际成本
npu6E;'l* actual expenditure 实际开支；实际支出
V5GkP1 L actual income 实际入息；实际收入；实际收益
}98>5%Uv actual market 现货市场
agOk*wH5 actual price 现货价；实际价格
i!dv0|_ actual profit 实际利润
g#K'6VK{ actual quotation 实盘；实际价位；实际报价
y466A]| actual year basis 按实际年度计算
i(wgB\9i4 actuals 实货
o8FXqTUcs4 actuarial investigation 精算调查
q cA`)j actuarial principle 精算原则
qturd7 actuarial report 精算师报告
qq0?e0H Actuarial Society of Hong Kong 香港精算学会
Y &r]lD actuarial valuation 精算师估值
h#Ce_,o actuary 精算师
lZt(&^T ad referendum agreement 暂定协议；有待覆核的协定
3|@t%K ad valorem duty 从价税；按值征税
"] -],K ad valorem duty system 从价税制
3rf#Q }" ad valorem fee 从价费
M\ +* P,i ad valorem tariff 从价关税
8xI`jE"1 additional allowance 额外免税额
e}cnX `B additional amount for unexpired risk 未过期风险的额外款额
Hwe)Tsh e additional assessable profit 补加应评税利润
H. J5i~s
additional assessment 补加评税
?& h3P8 additional commitment 额外承担
8<)$z?K additional commitment vote 额外承担拨款
Oz:ZQ M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
yNJAW M7 additional dependent parent allowance 供养父母额外免税额
2+9 2Q_ + additional provision 额外拨款
D\T!4q'Q additional stamp duty 附加印花税
bn 4
&O additional tax 补加税罚款；补加税款
8 ]0:1
{@ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
qGPb adjudged bankrupt 被裁定破产
'3kcD7 adjudicated bankrupt 裁定破产人
MdhT! ? adjudication fee 裁定费；评定印花税额手续费；评估契据费
2Q$\KRE adjudication of bankruptcy 裁定破产；宣告破产
f'dK73Xof adjudication of insolvency 裁定无力偿还债务
7-9;PkGG.A adjusted actual 经调整的实数；调整后的实数
=!-5+I#e adjusted current assets 经调整的流动资产；调整后的流动资产
^4`&EF adjusted figure 经调整的数字；调整后的数额
_&
4 it s adjusted liabilities 经调整的负债；调整后的负债
t&814Uf&\ adjusted loss 经调整的亏损；调整后的亏损
#Y,A[Y5jX 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
1 2]fQkp adjusted profit 经调整的利润；调整后的利润
nY) .|\|i adjusted surplus 经调整的盈余额；调整后的盈余额
{.#zHL
; adjusted value 经调整的价值；调整后的价值
ZZ
A.a adjustment 调整；修订；理算〔保险〕
T }u E0Z, adjustment centre 调剂中心
]u &dJL adjustment lag 调整过程的时间差距；调整时差
,bSVVT-b adjustment mechanism 调整机制
G79C {|c\ adjustment of loss 亏损调整
J/4y|8T/y adjustment process 调整过程；调整程序
Q.(51]' adjustment range 调整幅度
u5gZxO1J5 administered exchange rate 受管制汇率
+
>sci Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$M]%vG administration expenses 行政费用
A "/aGCG0z administration fee 手续费；行政费
>7>7/7=O administration in bankruptcy 破产管理
gB CC administration order 遗产管理令
.Y/-8H-3v administrator 管理人；遗产管理人
m(3);)d administrator of the estate 遗产管理人
4IGxI7~27# admission of debt 债项承认书
W<gD6+=8 admission of proof 接纳债权证明
TJ2/?p\x advance 放贷款项；垫付款项；预支款项；预付款项
iiwpSGFl] advance account 暂支帐目；预付款帐户
g+ Ph 6W advance compensation 预付补偿金
h1%y:[_ advance from shareholder 股东垫款
2_olT_# advance pending reimbursement 预支以待日后付还
: 2q
?>\ advanced economy 先进经济体系
p\ txlT advancement 预付；预付财产
W:ixzpQ advances warrant 垫款令
pa]
TeH advancing 贷出
-v*x V;[ adverse balance 逆差
gv` h-b adverse exchange 逆汇
|z7dRDU}] advertisement addressed to shareholders 在报章刊登的致股东通告
c=t*I0-OVS advice for collection 托收通知书
Z oTNm advice of drawing 提款通知书；汇票通知书
ur xqek advice of payment 付款通知
*Pb.f Advisory Committee [Securities and Futures Commission]
pB'x_z 谘询委员会〔证券及期货事务监察委员会〕
5K(n3?1z) Advisory Committee on Diversification 经济多元化谘询委员会
O`[]xs affidavit 誓章；遗产申报誓章
*#o mpm affidavit of no receipt 述明无收款的誓章
s 4IKSX affiliate 联号；联营公司；附属公司
ip5u_Xj ? affiliated company 附属公司；联号；联营公司
r|8V @ .@i affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!\w\ ]7 ls affordability 负担能力
@dhH;gt.I African Development Bank [AfDB] 非洲开发银行
~ M[>m~8 after-acquired property 事后取得的财产
O&P >x#w after-hours dealing 市后交易
:Ba-u after-tax profit 税后盈利；税后利润；税后溢利
chwh0J; agency agreement 代理协议
j];1"5 0? agency expenses 代理机构的开支
|\p5m h agency fee 代理费
ani t qy#E Agency Law 《代理法》
xXa#J)' agent 代理人；承销人
bVmvjY4 agent of company 公司代理人
fbL!=]A*3 agent's fee 代理人费；经纪费
ArdJ." aggregate 总计；总数；总体数字
8c?8X=| D7 aggregate amount 总款额；总额
H5 ^Y-> aggregate assets and liabilities 总体资产与负债
)O-sWh4 aggregate at constant price 按固定价格计算的总体数字
sRil>6QR aggregate demand 总需求
i0&)
N,5_ aggregate gross position 总持仓量
6(5c 7R# aggregate limit 总限额
}` @?X "r aggregate of salaries tax 合计薪俸税
ks^|> aggregate performance 总体表现；总体业绩
0XQ-
aggregate supply 总体供应
.??rqaZ= aggregate surplus 总盈余
'h:!m/1 aggregate total 整体总额
(jneEo=vr aggregate value 总值；合计价值
M7pvxChA aggregated basis 合计基准
=[8d@d\ aggregated net chargeable income 合计应课税入息实额
QW:Z[?39^ aggregation 合并计算；合计；总和
0eaUorm) aggregation of incomes of husband and wife 夫妇入息合并计算
B #H2RTc aggregation of property 财产的总和
$:HLRl{2E agio 差价；贴水
W ) Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
*%f3rvt7@) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'v`~(9'Rcj 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
G32_FQ$ b Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
k%a?SU<f 《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》
x_pMG!2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;op'V6iG 《香港政府和大韩民国政府关于相互促进和保护投资协定》
qSCTFJ0 agreement for a settlement 授产协议
K/A ? ]y agreement for assignment 转让协议
*kV#)j agreement for sale 售卖协议；买卖协议
v @_?iC"` agreement for sale and purchase 买卖协议
"$%{}{ #W0 agreement for the payment of interest 支付利息协议
YmA) @1@U agreement for the repayment of money 还款协议
zXDd,ltm agreement of reinsurance 再保险协议
;C6O3 @Q Agricultural Bank of China 中国农业银行
8Y]}Gb! air passenger departure tax 飞机乘客离境税
kt5Yg W Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
n+S&!PB airport tax 机场税
%`N&ti alcohol duty 酒精税
iPJ9Gh7 alienation 让与；让渡；转让
zZw@c? alimony 生活费；赡养费
d<)s@Ntgm All Ordinaries Index [AOI] 所有普通股指数
TyyRj 4> all risks 全险；综合险
f@#w{W,3 All Sales Record for Stock Market 《股票市场成交报告》
l+'`BBh*] Allied Capital Resources Limited 新联财务有限公司
AzW%+ LUD all-items index [Consumer Price Index] 总指数〔消费物价指数〕
dnLo(<{<U allocation letter 拨款信件
N+[}Gb"8q allocation of fund 分配款项；预留款项
jFS 'I*1+ allocation of profit 利润分配；溢利分配
^w ]1qjGw allocation warrant 拨款令
jBGG2[hV allotment 分配；配股
O\:;q*] allotment notice 股份配售通知；配股通知
Y~}QJ +`? allotment of shares 股份分配
orK +B4 allowable 可获宽免；免税的
S So~.)J allowable business loss 可扣除的营业亏损
@b>YkJDk allowable expenses 可扣税的支出
q 8tP29 allowance 免税额；津贴；备抵；准备金
{!>E9Px allowance for debts 债项的免税额
_;%.1H{N allowance for depreciation by wear and tear 耗损折旧免税额
R\i ]O allowance for funeral expenses 殡殓费的免税额
f a/P%9d b allowance for inflation 为通货膨胀而预留的款项；通胀准备金
C!oksI allowance for repairs and outgoings 修葺及支出方面的免税额
Rb yF#[} allowance to debtor 给债务人的津贴
939]8BERt alteration of capital 资本更改
Ig='a"% alternate trustee 候补受托人
hu`L v amalgamation 合并
Fj36K6!#? ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'XG:1Bpm ambit of charges 征税范围；收费范围
gA|!$ EAM amended valuation 经修订的估值
~ &v A_/M American Commodities Exchange 美国商品交易所
s-Q7 uohK American Express Bank Limited 美国运通银行
cG<Q`(5~ American Stock Exchange 美国证券交易所
H{&a)! Ms amortization 摊销
4/ 0/#G#j amount due from banks 存放银行同业的款项
+YkmLD amount due from banks abroad 存放海外银行同业的款项
v_[)FN"]Y. amount due from holding companies 控股公司欠款
S]S p Z8 amount due from local banks 存放本港银行同业的款项
&3+1D1"y/ amount due to banks 银行同业的存款
#xD&z^o amount due to banks abroad 海外银行同业的存款
Jq=X!mT d. amount due to holding companies 控股公司存款
A;b=E[i v amount due to local banks 本港银行同业的存款
h,Y{t?Of amount due to outport banks 外埠银行同业的存款
U`HXsq
p} amount for note issue 发行纸币的款额
5n-9#J $ amount of bond 担保契据的款额
R*zBnHAb! amount of consideration 代价款额
@|jKO5Y amount of contribution 供款数额
cS. 7\0$ amount of indebtedness 负债款额
JsHxQ0Tw amount of principal of the loan 贷款本金额
%D`^ amount of rates chargeable 应征差饷数额
ktkn2Twa/ amount of share capital 股本额
\fkS_r, i amount of sums assured 承保款额
m&(%&}g amount of variation 变动幅度
f/$ -Nl. amount of vote 拨款数额
3W%f#d$` amount payable 应付款额
`bBfNI?3d* amount receivable 应收款额
mRg ,A\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a)YJ4\Qg[ analysis 分析
!4DG P28 ancillary risk 附属风险
nEeQL~: annual account 周年帐目；周年帐目报表；年度决算；年结
p =#'B*'w annual accounting date 年结日期
j=!(F`/ annual allowance 每年免税额；年积金；年度津贴；年津
5e~ j annual balance 年度余额
Ac*B[ywA3 annual disposable income 每年可动用收入
/gMa" 5?, annual estimates 周年预算
OtrXYiKB
annual fee 年费
@+QYWh' annual general meeting 周年大会
8ItCfbqa6 annual growth rate 年增率；每年增长率
?[a7l:3-[ annual long-term supplement 长期个案每年补助金
EN5G:hD annual pensionable emolument 可供计算退休金的年薪
V NJDl annual report 年报
Rh05W_?Js Annual Report on the Consumer Price Index 《消费物价指数年报》
2^k^"<h5j annual return 周年报表；周年申报表；每年报税表格
[esX{6,i Annual Return Rules 《周年报表规则》
uyS^W'fF annual review of consumer prices 每年消费物价回顾
{7j6$.7J$& annual roll-forward basis 逐年延展方式
S|O%h}AH; annual salary 年薪
*Xf[b)F R annual statement 年度报表；年度决算表
@ U 7#, G Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
BXKlO (7 annuitant 年金受益人
8iII) + annuity 年金
o|Yn(xu- annuity contract 年金合约
fF9 ;lWt annuity on human life 人寿年金
9Y!0>&o antecedent debt 先前的债项
DkF@XK0c3 ante-dated cheque 倒填日期支票
Wme1Uid anticipated expenditure 预期开支
)U"D4j*p anticipated net profit 预期纯利
~(*co [_ anticipated revenue 预期收入
6qmo
ZAg anti-inflation measure 反通货膨胀措施
E#&c]9QM75 anti-inflationary stance 反通货膨胀立场
4F1.D9u apparent deficit 表面赤字
r P<d[u apparent financial solvency 表面偿债能力
f0N)N}y apparent partner 表面合伙人
Q
KDb application for personal assessment 个人入息课税申请书
c)n0 D= application of fund 资金应用
-E,{r[Sp application to release as liquidator and to destruct the books of accounts and documents
0& SrKn 申请免除清盘人职务及毁灭帐簿与文件
r7wx?{~ 28 appointed actuary 委任精算师
wXIe5 appointed auditor 委任核数师；委任审计师
hr$VVbO ho appointed trustee 委任的受托人
;c \zgs~"T appointer 委任人
D!OG307P apportioned pro rata 按比例分摊
+lk\oj$S+
apportionment 分配；分摊
inq 4CGY Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4P-'(4I) apportionment formula 分摊方程式
m,"cbJ
/ apportionment of estate duty 遗产税的分摊
Pv/%s) &y& appraisal 估价；评估
)0 42?emn appreciable growth 可观增长
,]>`guD V appreciable impact 显着影响
leX7(Y;!a7 appreciable increase 可观增长
GakmROZ@9 appreciation 增值；升值
qQ?,|4 )y appreciation against other currencies 相对其他货币升值
C7c|\ T appreciation of the exchange value of Hong Kong dollar 港元汇值上升
o to
wvm appreciation tax 增值税
z wniS6R1 appropriation 拨款；拨用；拨付
k8t Na@H appropriation account 拨款帐目
jmZ|b6 Appropriation Bill 拨款法案
`*2* xDuP appropriation-in-aid system 补助拨款办法
sWpRX2 {5, approved assets 核准资产
b|V4Fp approved basket stock 认可一篮子证券
D ^T7pO approved budget 核准预算
BSq;R G( approved charitable donation 认可慈善捐款
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$%*6 approved charitable institution 认可慈善机构
aLyhxmn ^) approved currency 核准货币；认可货币
d
q+7K approved estimates 核准预算
VUg~[ approved estimates of expenditure 核准开支预算
d9Ow 2KrC approved overseas insurer 核准海外保险人
qkR,<"C|` approved overseas trust company 核准海外信托公司
y>pq *i approved pooled investment fund 核准汇集投资基金
Fc lSuQWti approved provident fund scheme 认可公积金计划
yg]nS<K~4 approved provision 核准拨款
l52n/w#qFB approved redeemable share 核准可赎回股份
<EM LiiNY approved regional stock 认可地区性证券
?'8MI|*l% approved retirement scheme 认可退休金计划
aaa#/OWQZ approved subordinated loan 核准附属贷款
uN? O*h/( arbitrage 套戥；套汇；套利
:Jsz"vCg&s arbitrageur 套戥者；套汇者
VQW)qOR9 arbitrary amount 临时款项
\Kzt*C-ZH arrangement 措施；安排；协定
T\b";+!W arrears 欠款
si"mM>e arrears of pay 欠付薪酬
4'4s EjyA arrears of revenue 逾期未收税款；逾期未收的帐项
b6E8ase:F articles of association 组织章程；组织细则；组织章程细则
d8y =. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3<.j`JB@ & ascertainment of profit 确定利润
5M.n'* "Asia Clear" “亚洲结算系统”
RWm Q] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@gVyLefS6g Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7`'fUhB! Asian Development Fund [ADF] 亚洲发展基金
]mLTF',5 Asian dollar bond 亚洲美元债券
bZ@5 3 Asian dollar market 亚洲美元市场
Xy(SzJ % Asian dollar rate 亚洲美元利率
X7 B)j H%N Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
pmpn^ZR Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s R0e&Y asked price 沽盘；喊价；索价；卖方报价
qKb- aP- assessable income 应评税入息
!kk %;XSZ assessable loss 应评税亏损
u Z39Vx assessable profit 应评税利润
Y_ ;i assessable value 应评税值
x#}eC'Q assessed profit 估定利润
1 0Tg > H assessed value 经评估价值
Gv2./<{# assessment 评税；评定；估价；评税单
PTc\I assessment number 评税编号；估价编号
=g>7|?6>= assessment of additional tax 补加税评税
D 5wR?O assessment of performance 业绩评估；实绩评价
JV6U0$g_S Assessor 评税主任
r
:Ma AT< asset price bubbles 资产价格泡沫
@xM !: asset-backed securities 具资产保证的证券
d}B_ll#j- assets accretion 资产增值
\5pAG
mgD assets and liabilities 资产与负债
iJj?~\zp assets betterment statement 资产递增表；资产改进表
i(cb&;Xx:A assets lending 实物放款；有抵押贷款
V;+$/>J`vB assets of the company passing on the death 死者去世时转移的公司资产
Gy Xs{* assets pledged as security for liabilities 用作负债抵押的资产
Tk|;5^#H assets portfolio 资产投资组合
. )pRB7O3 assets price 资产价格
lIc9, |FL assets quality 资产质素
EvardUB) assets realization 资产变现
Y`_X@Q assets refinancing arrangement 资产再集资安排
H2R^t{ w assets securitization 资产证券化
^ HN assets situated outside Hong Kong 在香港以外地方的资产
PC(iqL8r assets stripping 削减资产；拆卖资产
`]I5WTt*X assets value 资产值
N(/<qv assignee 承让人
5 Yibv6:3a assignment 转让；转让书；转让契
KJ{F,fr+v assignment of interest 权益转让
4JQ`&:?r assignment of letters patent and trade mark 专利证书及商标转让
ydFhw}1> assignment of property 物业转让；物业转让书
3f.Gog assignment right 转让权
byxehJ6[V assignor 转让人
9 8BBsjkd associate 有联系的人；有关连人士；相联者；合伙人；联系人
# yRA. ; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
G?1V~6 associate member 附属会员
``)1`wx$ associated body corporate 相联法人团体
y t#;3 associated company 相联公司；联属公司
sT stc+w associated corporation 相联法团
6rC P]YnF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7Mg7B 公认会计师公会〔英国〕
KGLhl;a Association of Futures Exchange Brokers 香港期货经纪协会
G yM%vGl
3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
v.&*z48 association of underwriters 承保人组织
}eRG$)' assumption of control 接管
k vVz-P Jy assurance 担保；保险；转易；转易书
r Q@o assurance of interest 权益的转易
cb&In<q at 19XX price 按一九ＸＸ年价格计算
teNQUIe- at a discount 按赔价计算；按贴水价格计算；打折扣
bRe *( at a premium 按溢价计算；按升水价格计算
Dj&bHC5% at call 通知付款；按通知
?- & D' at constant market price 按固定市价计算
c5+lm}R ? at constant price 按固定价格计算
<>/MKMq! at cost 按成本计算
^* v{ t?u at current market price 按当时市价计算；按现时市价计算
"X}F%:HL at current price 按当时价格计算；按现时价格计算
mSw?iL at factor cost 按要素成本计算；按生产要素成本计算
`V2j[Fz at money-of-the-day price 按付款当日价格计算
gbv[*R{<% at or better 按指定或较佳价位〔买卖指令〕
H D ^~4\% at par 按面值计算；平价
={vtfgxl at sight 见票即付
&U H z at the close 按收市盘
s31_3?Vdf, at the opening 按开市盘
4z DAfi#0 attestation 见证；见证条款
;m:GUp^[ at-the-money option 平价期权
8VGXw;(Y,d attorney 受权人；受托代表人
Zd/~ *ZA attornment 新拥有人承认书
&Zy=v k* attributable profit 可归属利润
;4#8#; attributable share value 可归属股份价值
k3h53QTmC Auckland Stock Exchange 奥克兰证券交易所
&{{f|o=u. auction 拍卖
eZkz 1j~ auctioneer 拍卖商
BQ)43R r> audit 审计；核数
[ +@< T) Audit Commission 审计署
L k+1r8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\I{A33i2w 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〕
rX
d2[pp audit review 帐目审查
3 t6' 5{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!0+Ex
F audited account 审计帐目；经审计的帐目
d"a7{~l audited annual account 经审计的周年帐目
7%}}m&A7h audited balance sheet 经审计的资产负债表
uy\+#:44d auditor 核数师；核数主任；审计师
: 2d9ZDyD auditor's certificate 核数师证明书；审计师证明书
5F?g6?j{ auditor's report 核数师报告；审计师报告
U4pvQE.m< Aussie bond 澳元债券
hRcJ):Wyb austerity budget 紧缩预算
A'R sy6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}H^^v[4 Australia All Ordinaries Index 澳洲所有普通股票指数
^K[tO54 Australian Dollar [AUD] 澳元
q)i(wEdUZ Australian Options Market 澳大利亚期权市场
y9 ' 3vZ Australian Securities Commission 澳洲证券事务监察委员会
+~]g&Mf6o Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/k Vc7 LC Australian Stock Exchange 澳大利亚证券交易所
zX Pj7K* Austrian Schilling [ATS] 奥地利先令
w' >v@`y authentication 认证；鉴证
5E(P,!-. authority to purchase 委托购买证；委购书
WX"M_=lc-@ authorization 认可；核准；授权；授权书
nQVBHL> authorization by direction 指示授权
&y+*3,!n8 authorization by instruction 指令授权
yKhzymS}T authorization by warrant 令状授权
FJiP>S[] authorization of unit trust 单位信托的认可
N Uml" authorized agent 指定代理人
BJr Nbo;T authorized capital 法定资本
+'4 dP# authorized clerk 出市员
\~1+ T authorized dealer 认可交易商
GQNiBsV authorized financial institution 认可财务机构
+:Zi(SuS] authorized fund 认可基金
X;RI7{fW%X authorized fund house 获授权的基金公司；认可基金公司
m <ruFxY authorized institution 认可机构
:HQ/vVw'"9 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
U<gw<[>f authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
R o$XbU) authorized insurer 获授权保险人；获认可承保人
~`f B\7 M authorized investment 特准投资项目
h :90K authorized person 获授权人
T ua
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authorized representative 获授权代表
Im#$iPIvT authorized share capital 法定股本
4 l(o{{ automated quotation system 自动报价系统
*r3vTgo$ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
y~ LVK8 自动交易系统〔香港期货交易所有限公司〕
y>PbYjuIU automatic adjustment mechanism 自动调整机制
go5!zSs automatic adjustment system 自动调整系统
J z b".A Automatic Clearing House 自动票据交换所
>f/g:[ automatic exchange rates accumulation system 自动化汇率累集系统
t$|6} BX Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
C[ ,-1e? automatic teller machine [ATM] 自动柜员机
?J-KB3Uv3 autopay 自动转帐
C" WZsF^3 available assets 可用资产
(#`o >G ( available fiscal reserve 现存财政储备
YT8`Vz$ + available profit 可用利润
8A_(]Q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
n\Nl2u& m average 平均；平均数；海损
(7
iM IY average basic salary 平均基本薪金
s: H1v&t,< average consumer expenditure 平均消费开支；一般消费开支
I78pul8! average cost 平均成本
\[jItg,+ average cost of land production 增辟土地平均成本
v$Z1Lh average daily turnover 平均每日成交额
cxdM!L; ` average daily wage rate 平均每日工资率
(5
hu
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_=#mmZkq average growth rate 平均增长率
58,mu#yq6 average net fixed assets 固定资产平均净值
;zODp+4@Q average of relatives 相对价格平均数
"(GeW286k average price 平均价格
w ?aLWySYT average propensity to consume 平均消费倾向；一般消费倾向
IgJC> ;]u average propensity to save 平均储蓄倾向；一般储蓄倾向
%4 J?xhd average rate 平均率
UPF=X) !M average revenue 平均收入；平均收益
3\ed4D average stock 平均库存；平均存货
&|eQLY
#l average yearly rent 平均年租
2ra4t]f6 avoidance of double taxation 避免双重课税
hI 0l2OE avoidance of tax 避税
