A:
X/Rx] }[ A share Ａ股；甲类股份
E}vO*ZZEw abatement of tax 减税；减扣免税额
cEjdImAzU ABN AMRO Bank N.V. 荷兰银行
/j/%w T2m above-the-line expenditure 线上项目支出；经常预算支出
I 47GQho above-the-line receipt 线上项目收入；经常预算收入
pQ:P wyU ABSA Asia Limited 南非联合亚洲有限公司
G?d,$NMo| absolute change 绝对数值变更
qg{<&V7fE absolute expenditure 实际开支
b N e\ {k absolute guideline figure 绝对准则数字
-b0'Q absolute interest 绝对权益
~o'#AP#N~ absolute order of discharge 绝对破产解除令
]</4#?_ absolute profit margin 绝对利润幅度
4
6lEJ absolute value 实值；绝对值
7QiCZcb\ absolutely vested interest 绝对既得权益
Cj 2 Xl absorbed cost 已吸收成本；已分摊成本
q;zf|'&*7C absorption 吸收；分摊；合并
! []I%'s absorption rate 吸收率；摊配率；分摊率
u<shhb- ACB Finance Limited 亚洲商业财务有限公司
G0
/vn9 & acceptable form of reciprocity 合理的互惠条件
b\;u9C2y' acceptable rate 适当利率；适当汇率
q[OTaSQ~u^ acceptance agreement 承兑协议
YQ@6innT acceptance for honour 参加承兑
EN )A" acceptor 承兑人；接受人；受票人
IPR tm! acceptor for honour 参加承兑人
T|s0qQi accident insurance 意外保险
;;'a--' " Accident Insurance Association of Hong Kong 香港意外保险公会
5J+V:Xu{ accident insurance scheme 意外保险计划
.83v~{n accident year basis 意外年度基准
2ZG1n# accommodation 通融；贷款
*Z]WaDw accommodation bill 通融票据；空头票据
L0mnU)Q}C accommodation party 汇票代发人
"x |NG,<[9 account balance 帐户余额；帐户结余
=8~R $z% account book 帐簿
<VaMUm<2 account collected in advance 预收款项
_7#tgZyv account current book 往来帐簿
5nx<,-N*BP account of after-acquired property 事后取得的财产报告
yL z,V} account of defaulter 拖欠帐目
~x4B/zW? account payable 应付帐款
?5yH'9zE account payee only [A/C payee only] 只可转帐；存入收款人帐户
Dq zA U7 account receivable 应收帐款
6Z7pztk account receivable report 应收帐款报表
.K@x4
/1 account statement 结单；帐单；会计财务报表
+:,`sdv6o account title 帐户名称；会计科目
3K#mF7)a accountant's report 会计师报告
?YO =J Accountant's Report Rules 会计师报告规则
.FKJ yzL accounting and auditing procedure 会计与审计程序；会计与核数程序
q^N0abzgP Accounting Arrangements 《会计安排》
II-$ WJy accounting basis 会计基础
PyMVTP 4 accounting by Official Receiver 破产管理署署长呈交的帐目
(}C^_q:7d Accounting Circular 《会计通告》
t{X?PF\>o accounting class 会计类别
:G`L3E&1s accounting date 记帐日期；会计结算日期
wt}%2x} x accounting for money 款项核算
+qdIj] v Accounting Officer 会计主任
k%l_N)38 accounting period 会计报告期；会计期
MV<!<Qmj accounting policy 会计政策；会计方针
Jh\: X<q accounting practice 会计惯例
_;e !ZZLG accounting principle 会计准则
L%WME8PB accounting record 会计记录
*"5N>F[L accounting report 会计报告
/esVu z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
skI(]BDf Accounting Society of China 中国会计学会
&"[)s[m+t accounting statement 会计报表
Q sg/ V] accounting system 会计制度；会计系统
\TbsoW X accounting transaction 会计事项；帐务交易
~{4n}* accounting treatment 会计处理
;}/U+ `=D? accounting year 会计年度
F!gNt< fZ accretion 增值；添加
i*S|qX7`` accrual 应计项目；应累算数目
FjZc#\^9 accrual basis 应计制；权责发生制
X>Al:?`}N accrual basis accounting 应计制会计；权责发生制会计
Qz@IK:B} accrue 应累算；应计
J3e:Y! accrued benefit 应累算利益
Q(5 10) accrued charges 应计费用
(*6 m^ accrued cumulative preference share dividend 应累算的累积优先股股息
pW s\.::B accrued expenses 应累算费用
~)q g accrued interest payable 应付利息；应计未付利息
oZvA~]x9\ accrued interest receivable 应收利息；应计未收利息
C$<"w, accrued right 累算权益
HDmx@E.@ accruing profit 应累算的利润
ZfPd0 p accumulated fiscal reserve 累积财政储备
%MJL5 accumulated profit 累积利润；滚存溢利
ba uA}3 accumulated reserve 累积储备
@Od^k# accumulation of surplus income 累积收益盈余
-<qx O acquired assets 既得资产
Y?yo\(Cdx acquisition 收购；购置；取得
.u1X+P7 acquisition cost 购置成本
Al7<s acquisition expenses 购置费用
&{%MjK J._ acquisition of 100% interest 收购全部股权
X^}A*4j acquisition of control 取得控制权
Y1{B c<tC acquisition of fixed assets 购置固定资产
.'|mY$U~] acquisition of shell “买壳”
XTJvV acquisition price 收购价
EM=w?T act of God 天灾
/+V Iw`E acting partner 执事合伙人
,;_rIO " active market 买卖活跃的市场；交投畅旺的市场；旺市
vUNisVA active partner 积极参与的合伙人
^=EjadVQ active trading 交投活跃
CI`N8
f=v actual circulation 实际流通
*'D=1{WZ! actual cost 实际成本
qM %O actual expenditure 实际开支；实际支出
ddsUz 1%l actual income 实际入息；实际收入；实际收益
c=6 ahX}d actual market 现货市场
dUS ZNY actual price 现货价；实际价格
'\`6ot8 actual profit 实际利润
pb#mg^8 actual quotation 实盘；实际价位；实际报价
g \Wj+el} actual year basis 按实际年度计算
E\0X`QeY actuals 实货
Sp:l;SGd actuarial investigation 精算调查
-G9|n#zCU actuarial principle 精算原则
jM~Bu.7 i6 actuarial report 精算师报告
eN Rs&^ Actuarial Society of Hong Kong 香港精算学会
17}$=#SX actuarial valuation 精算师估值
#~^btL'dHF actuary 精算师
j{"z4 Y4 ad referendum agreement 暂定协议；有待覆核的协定
"PMQyzl ad valorem duty 从价税；按值征税
c<wavvfUo ad valorem duty system 从价税制
@6 /yu>% ad valorem fee 从价费
3H Z~. ad valorem tariff 从价关税
c'Z: 9?#5 additional allowance 额外免税额
H}Ucrv: additional amount for unexpired risk 未过期风险的额外款额
B5ea(j additional assessable profit 补加应评税利润
MRfb[p3Cx additional assessment 补加评税
A>= E { additional commitment 额外承担
=O!|IA e# additional commitment vote 额外承担拨款
IG< H"tQ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!aPD}xCH# additional dependent parent allowance 供养父母额外免税额
s)zJT additional provision 额外拨款
/b5>Qp additional stamp duty 附加印花税
?CP2AK additional tax 补加税罚款；补加税款
0,_b) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
tx"LeZZ adjudged bankrupt 被裁定破产
_X4!xbP adjudicated bankrupt 裁定破产人
7(bQ}mHl\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
%MZP)k,&U adjudication of bankruptcy 裁定破产；宣告破产
a 7#J2 r adjudication of insolvency 裁定无力偿还债务
5.vG^T0w adjusted actual 经调整的实数；调整后的实数
0*8TS7.3 adjusted current assets 经调整的流动资产；调整后的流动资产
&]F3#^!^ adjusted figure 经调整的数字；调整后的数额
|mhKI is U adjusted liabilities 经调整的负债；调整后的负债
mM_
k ^4: adjusted loss 经调整的亏损；调整后的亏损
Y - )x Tn 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
$TG = w adjusted profit 经调整的利润；调整后的利润
Zd!U')5/ adjusted surplus 经调整的盈余额；调整后的盈余额
z.36;yT/ adjusted value 经调整的价值；调整后的价值
Es!Q8 . adjustment 调整；修订；理算〔保险〕
! zL 1;d adjustment centre 调剂中心
/ vxm"CJR adjustment lag 调整过程的时间差距；调整时差
VwyVEZt adjustment mechanism 调整机制
k7@t{Cu0D& adjustment of loss 亏损调整
5'KA'>@ adjustment process 调整过程；调整程序
s@8w- ]" adjustment range 调整幅度
-]srp;=i administered exchange rate 受管制汇率
`J B?c Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$, 3J7 l3 administration expenses 行政费用
Cr C =A=e administration fee 手续费；行政费
v+G=E2Lhv administration in bankruptcy 破产管理
UAn&\ 8g_ administration order 遗产管理令
zmI] cD@G administrator 管理人；遗产管理人
@WMA }\Cc administrator of the estate 遗产管理人
=Yz'D|=t admission of debt 债项承认书
:o46rBs admission of proof 接纳债权证明
{pL+2 %`~ advance 放贷款项；垫付款项；预支款项；预付款项
[P~hjmJ(y advance account 暂支帐目；预付款帐户
C 0j j(ku& advance compensation 预付补偿金
3djC;*, 9, advance from shareholder 股东垫款
_oG&OJ@ advance pending reimbursement 预支以待日后付还
piy`zc- yu advanced economy 先进经济体系
zFz10pH advancement 预付；预付财产
;G\8jP '
advances warrant 垫款令
*`_{ advancing 贷出
Q GZyL)Q adverse balance 逆差
3"N)xO- adverse exchange 逆汇
[F!Y%Z p
advertisement addressed to shareholders 在报章刊登的致股东通告
5 Xn.CBd] advice for collection 托收通知书
#T w@wfaq) advice of drawing 提款通知书；汇票通知书
T*g:#
^4 advice of payment 付款通知
`d7n?|p D Advisory Committee [Securities and Futures Commission]
EU7|,>a 谘询委员会〔证券及期货事务监察委员会〕
-m
*Sq Advisory Committee on Diversification 经济多元化谘询委员会
8N&+7FK affidavit 誓章；遗产申报誓章
oVFnl A affidavit of no receipt 述明无收款的誓章
w| `h[/, affiliate 联号；联营公司；附属公司
v6.t{6zYgY affiliated company 附属公司；联号；联营公司
F8-?dp f' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
BTgG4F/) affordability 负担能力
LUB${0BrA African Development Bank [AfDB] 非洲开发银行
wLc4 Dm*V after-acquired property 事后取得的财产
A, 3bC after-hours dealing 市后交易
Xtt ? ] after-tax profit 税后盈利；税后利润；税后溢利
n3A aZp[ agency agreement 代理协议
c\a_VRN>r agency expenses 代理机构的开支
O nQdq^UB agency fee 代理费
#@<9S{F Agency Law 《代理法》
V"c
6Kdtd agent 代理人；承销人
Po%LE]v, agent of company 公司代理人
cufH?Xg< agent's fee 代理人费；经纪费
&f-Uyr7? aggregate 总计；总数；总体数字
FEVEp aggregate amount 总款额；总额
,eTU/Q>{,& aggregate assets and liabilities 总体资产与负债
;)N>t\v aggregate at constant price 按固定价格计算的总体数字
pe^u$YE aggregate demand 总需求
lOtDqb& aggregate gross position 总持仓量
;4Y%PV z~D aggregate limit 总限额
&=VDASEu aggregate of salaries tax 合计薪俸税
DI+fwXeg aggregate performance 总体表现；总体业绩
!pD*p)`s aggregate supply 总体供应
BNL;Biy t7 aggregate surplus 总盈余
B95B|tU>. aggregate total 整体总额
H$y-8-&) aggregate value 总值；合计价值
~l)-wNqR4r aggregated basis 合计基准
4$ P0 : aggregated net chargeable income 合计应课税入息实额
tQS5hwm* aggregation 合并计算；合计；总和
rqY`8Ry2M aggregation of incomes of husband and wife 夫妇入息合并计算
'&\ kxNglJ aggregation of property 财产的总和
iof-7{+3_ agio 差价；贴水
zux{S; :? 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》
30SW\@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Z]B~{!W1 《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》
6oGYnu;UZ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
tCdqh- 《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》
p6;OL @ \~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9jw\s P@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2AMo:Jqv agreement for a settlement 授产协议
RJ d(~1 agreement for assignment 转让协议
m6w].-D 8 agreement for sale 售卖协议；买卖协议
s,]z[qB#$ agreement for sale and purchase 买卖协议
XCBL}pNkR agreement for the payment of interest 支付利息协议
(L/_ ^!ZX agreement for the repayment of money 还款协议
NxsBX :XDn agreement of reinsurance 再保险协议
[k/@E+; Agricultural Bank of China 中国农业银行
YB2VcF.LU air passenger departure tax 飞机乘客离境税
<$IM8Y5p+w Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
NA ~Vg8 airport tax 机场税
xCc[#0R{ alcohol duty 酒精税
AJF#Aw `o alienation 让与；让渡；转让
Zcx`SC-0 alimony 生活费；赡养费
De'_S D|= All Ordinaries Index [AOI] 所有普通股指数
sM `DL all risks 全险；综合险
OWg(#pZk All Sales Record for Stock Market 《股票市场成交报告》
&7K?w~ Allied Capital Resources Limited 新联财务有限公司
HK2 []G all-items index [Consumer Price Index] 总指数〔消费物价指数〕
%5"9</a&G allocation letter 拨款信件
}E50>g allocation of fund 分配款项；预留款项
[J?aD`{#O allocation of profit 利润分配；溢利分配
P&*2pX: allocation warrant 拨款令
GkQpELO: allotment 分配；配股
<^5Z:n!q allotment notice 股份配售通知；配股通知
j}.\]$J allotment of shares 股份分配
$ #9;)8J allowable 可获宽免；免税的
o <pf#tifv allowable business loss 可扣除的营业亏损
f Sa"% 8% allowable expenses 可扣税的支出
r{L>
F]Tw allowance 免税额；津贴；备抵；准备金
f'EuY17 w allowance for debts 债项的免税额
!Fd~~v allowance for depreciation by wear and tear 耗损折旧免税额
$QN"w L|| allowance for funeral expenses 殡殓费的免税额
Ch <[l8;K allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0=2@ allowance for repairs and outgoings 修葺及支出方面的免税额
\Je0CD=e` allowance to debtor 给债务人的津贴
Whm ,F^ alteration of capital 资本更改
~j}cyHg alternate trustee 候补受托人
F Q<Ju. amalgamation 合并
(MxQ+D\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!>..Q)z ambit of charges 征税范围；收费范围
7:plQ !7^ amended valuation 经修订的估值
>UiYL}'br6 American Commodities Exchange 美国商品交易所
SB H(y ) American Express Bank Limited 美国运通银行
:L F? American Stock Exchange 美国证券交易所
'"0'Oua amortization 摊销
;- ~B)M_S` amount due from banks 存放银行同业的款项
p6>Svcc amount due from banks abroad 存放海外银行同业的款项
G\2 CR* amount due from holding companies 控股公司欠款
Y']\Jq{OS amount due from local banks 存放本港银行同业的款项
nP$Ky1y G amount due to banks 银行同业的存款
fI ? >+I5 amount due to banks abroad 海外银行同业的存款
ayR- \mZ amount due to holding companies 控股公司存款
[%y';`( x amount due to local banks 本港银行同业的存款
%*A0# F amount due to outport banks 外埠银行同业的存款
y\4L{GlBM amount for note issue 发行纸币的款额
+Vb.l H[av amount of bond 担保契据的款额
PUT=C1,OFR amount of consideration 代价款额
%g{X ? amount of contribution 供款数额
]!?;@$wx amount of indebtedness 负债款额
#L=x%8B amount of principal of the loan 贷款本金额
( mlc' ]F amount of rates chargeable 应征差饷数额
55p=veq \ amount of share capital 股本额
IhLfuyFWu amount of sums assured 承保款额
Kx0 dOkE amount of variation 变动幅度
}DaYO\:yK* amount of vote 拨款数额
%A3Jd4DH amount payable 应付款额
:TI1tJS~* amount receivable 应收款额
6< Z9p@6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9G~P)Z!0 analysis 分析
H
#_ Z6J ancillary risk 附属风险
Yy I t-fPZ annual account 周年帐目；周年帐目报表；年度决算；年结
vNGvEJ`qn annual accounting date 年结日期
(.o'1 ' annual allowance 每年免税额；年积金；年度津贴；年津
mN02T@R- annual balance 年度余额
6! 'Xo:p annual disposable income 每年可动用收入
-S @ : annual estimates 周年预算
Di*>PE@ annual fee 年费
cq udF=q annual general meeting 周年大会
-; }Wm[
annual growth rate 年增率；每年增长率
G>x0}c annual long-term supplement 长期个案每年补助金
p<4':s;* annual pensionable emolument 可供计算退休金的年薪
Xl;N= fc annual report 年报
pG&.Ye]j Annual Report on the Consumer Price Index 《消费物价指数年报》
/
yCV-L2J annual return 周年报表；周年申报表；每年报税表格
l<0V0R( Annual Return Rules 《周年报表规则》
2lRZ/xaF%P annual review of consumer prices 每年消费物价回顾
zlE kP @) annual roll-forward basis 逐年延展方式
4hIC&W~f annual salary 年薪
GcuZPIN%D annual statement 年度报表；年度决算表
uypD`%pC Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
OK=t)6 &b annuitant 年金受益人
}_ E annuity 年金
V QI7lJV" annuity contract 年金合约
t&_lpff v annuity on human life 人寿年金
#LiC@> antecedent debt 先前的债项
2 O%UT?R ante-dated cheque 倒填日期支票
J3=jC5=J4 anticipated expenditure 预期开支
x>cu<,e$d\ anticipated net profit 预期纯利
a'BBp6 anticipated revenue 预期收入
lgl/|
^ Uw anti-inflation measure 反通货膨胀措施
I, D =ixK anti-inflationary stance 反通货膨胀立场
eW/Hn apparent deficit 表面赤字
bTj,5,8 i apparent financial solvency 表面偿债能力
ScEM#9T | apparent partner 表面合伙人
-UO$$)Q application for personal assessment 个人入息课税申请书
lI9 3{!+> application of fund 资金应用
ZD3S|1zSQ application to release as liquidator and to destruct the books of accounts and documents
RaAq>B
WPr 申请免除清盘人职务及毁灭帐簿与文件
AOpfByw appointed actuary 委任精算师
j.o)!S A appointed auditor 委任核数师；委任审计师
y^ohns5{ appointed trustee 委任的受托人
Ae1},2py appointer 委任人
>|<6s],v apportioned pro rata 按比例分摊
]^!#0( apportionment 分配；分摊
ZP1EO Z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
rie1F, apportionment formula 分摊方程式
-
0zo>[c/p apportionment of estate duty 遗产税的分摊
m{~ r6@ appraisal 估价；评估
fI6F};I5}T appreciable growth 可观增长
46b. = } appreciable impact 显着影响
@_;6 L appreciable increase 可观增长
bbz86]AhY appreciation 增值；升值
kns[b [!H appreciation against other currencies 相对其他货币升值
7{6wN c appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|nD`0 Rbw appreciation tax 增值税
K .z@Vx. appropriation 拨款；拨用；拨付
Mf?4 `LM appropriation account 拨款帐目
t<4+CC2H Appropriation Bill 拨款法案
_$r+*nGDz appropriation-in-aid system 补助拨款办法
3 Tt8#B approved assets 核准资产
B| !Re4`0 approved basket stock 认可一篮子证券
Ox58L>:0m approved budget 核准预算
dme_Ivt approved charitable donation 认可慈善捐款
|KuH2, n0 approved charitable institution 认可慈善机构
x,n;GR approved currency 核准货币；认可货币
H R4^+x approved estimates 核准预算
oC[$PPqX# approved estimates of expenditure 核准开支预算
AtSE KpKc approved overseas insurer 核准海外保险人
)F:hv[iv approved overseas trust company 核准海外信托公司
ALhu\x>AY approved pooled investment fund 核准汇集投资基金
F*QGzbv) approved provident fund scheme 认可公积金计划
}nkX-PG9 approved provision 核准拨款
gP`8hNwR approved redeemable share 核准可赎回股份
5K,Y6I&$SJ approved regional stock 认可地区性证券
(%tKGeb approved retirement scheme 认可退休金计划
&P rx=L` approved subordinated loan 核准附属贷款
hS<+=3
<M arbitrage 套戥；套汇；套利
`U)~fu/\2M arbitrageur 套戥者；套汇者
)nQ.6 arbitrary amount 临时款项
4jvgyi 9
arrangement 措施；安排；协定
t|1?m H9 arrears 欠款
IS!sJ c arrears of pay 欠付薪酬
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n$/ arrears of revenue 逾期未收税款；逾期未收的帐项
66 v6do7 articles of association 组织章程；组织细则；组织章程细则
@Kp2l<P Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
< f1 Pj ascertainment of profit 确定利润
"+p_{J/P "Asia Clear" “亚洲结算系统”
t;{/Q&C Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>a[)F Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
P/4]x@{ih Asian Development Fund [ADF] 亚洲发展基金
IF<pT) Asian dollar bond 亚洲美元债券
SO9j/ Asian dollar market 亚洲美元市场
tAefBFu Asian dollar rate 亚洲美元利率
ml\A)8O]j/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0KE+RzrB Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>HXT:0 asked price 沽盘；喊价；索价；卖方报价
Q YPsqkF* assessable income 应评税入息
jUYb8: B assessable loss 应评税亏损
-m3 O\X assessable profit 应评税利润
rUR{MF &]D assessable value 应评税值
xM'bb5 assessed profit 估定利润
,dP-sD;< assessed value 经评估价值
JdF;*`_7*
assessment 评税；评定；估价；评税单
j@
l Hgis assessment number 评税编号；估价编号
9t9x&.A assessment of additional tax 补加税评税
[2:Q.Zj assessment of performance 业绩评估；实绩评价
4 cDjf~n Assessor 评税主任
kZfa8w L]P asset price bubbles 资产价格泡沫
R.-2shOE' asset-backed securities 具资产保证的证券
j#rjYiYKy assets accretion 资产增值
{1Z8cV assets and liabilities 资产与负债
f %<kcM2 assets betterment statement 资产递增表；资产改进表
>{C=\F#*L assets lending 实物放款；有抵押贷款
E<y0;l?H< assets of the company passing on the death 死者去世时转移的公司资产
e0Zwhz, assets pledged as security for liabilities 用作负债抵押的资产
`7 [z% cuK assets portfolio 资产投资组合
@i U@JE`C assets price 资产价格
d 0vn/k2I assets quality 资产质素
5)bf$?d assets realization 资产变现
M{w[ hV assets refinancing arrangement 资产再集资安排
lV <2+Is assets securitization 资产证券化
+uZ,}J assets situated outside Hong Kong 在香港以外地方的资产
l];w,(u{ assets stripping 削减资产；拆卖资产
/%fBkA#n assets value 资产值
Z]OXitt7 assignee 承让人
k V9S+ME assignment 转让；转让书；转让契
Z\c^C N assignment of interest 权益转让
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l-( assignment of letters patent and trade mark 专利证书及商标转让
P@lDhzd assignment of property 物业转让；物业转让书
)lh48Ag0t; assignment right 转让权
rKxIOJ ,T assignor 转让人
~QzUQYG* associate 有联系的人；有关连人士；相联者；合伙人；联系人
Av6 =q=D Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
DO6Tz -%o associate member 附属会员
Z1Y/2MVSb associated body corporate 相联法人团体
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associated company 相联公司；联属公司
RI.6.f1dy associated corporation 相联法团
,6T F]6: Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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)V' 公认会计师公会〔英国〕
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$gg Association of Futures Exchange Brokers 香港期货经纪协会
YNHQbsZUI, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
vf BIQfH association of underwriters 承保人组织
B"KDr_,, assumption of control 接管
"wwAbU< assurance 担保；保险；转易；转易书
b~$B 0o) assurance of interest 权益的转易
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CY at 19XX price 按一九ＸＸ年价格计算
TEB<ia3+ at a discount 按赔价计算；按贴水价格计算；打折扣
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k=RX` at a premium 按溢价计算；按升水价格计算
d} B_ wz' at call 通知付款；按通知
[k<"@[8) at constant market price 按固定市价计算
d OG]Yjc at constant price 按固定价格计算
R{6 ~7<m. at cost 按成本计算
[te9ui%JS at current market price 按当时市价计算；按现时市价计算
|aWeo.;c at current price 按当时价格计算；按现时价格计算
/xS4>@h n at factor cost 按要素成本计算；按生产要素成本计算
HV0! G -h at money-of-the-day price 按付款当日价格计算
KH=4A-e,0 at or better 按指定或较佳价位〔买卖指令〕
1VXyn \ at par 按面值计算；平价
BeR7LV at sight 见票即付
S<Rl?El<= at the close 按收市盘
$nf5bo/; at the opening 按开市盘
p-CBs m5P attestation 见证；见证条款
gC/~@Z8W] at-the-money option 平价期权
1& 7~.S;km attorney 受权人；受托代表人
owR`Z`^h) attornment 新拥有人承认书
Nd;)V attributable profit 可归属利润
ng0tNifZ; attributable share value 可归属股份价值
n8K FP Auckland Stock Exchange 奥克兰证券交易所
s8O.yL auction 拍卖
EdH;P \ c auctioneer 拍卖商
'ptD`)^( audit 审计；核数
QXaE2}}P Audit Commission 审计署
j:Y1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
( M$2CL 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
t%k1=Ow5i audit review 帐目审查
{.HFB:<!} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*m>XtBw. audited account 审计帐目；经审计的帐目
tMy<MO)Ei audited annual account 经审计的周年帐目
*X%dg$VcV audited balance sheet 经审计的资产负债表
Uo<iZ3J auditor 核数师；核数主任；审计师
BH;7CK=7R auditor's certificate 核数师证明书；审计师证明书
Id(wY$C&> auditor's report 核数师报告；审计师报告
+t8{aaV Aussie bond 澳元债券
7^hwRZ J{ austerity budget 紧缩预算
QIb4ghm, Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
bP+b~!3 Australia All Ordinaries Index 澳洲所有普通股票指数
>}I BPC Australian Dollar [AUD] 澳元
[V2` t' Australian Options Market 澳大利亚期权市场
H)@f_pfj( Australian Securities Commission 澳洲证券事务监察委员会
^Gt9 . Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}#bX{?f Australian Stock Exchange 澳大利亚证券交易所
mI4)+8SUu Austrian Schilling [ATS] 奥地利先令
e/J|wM9Ak authentication 认证；鉴证
/4xp?Lo: authority to purchase 委托购买证；委购书
vR*TW authorization 认可；核准；授权；授权书
S-Z s
authorization by direction 指示授权
Z\ 1wEGP7{ authorization by instruction 指令授权
{E3329t|' authorization by warrant 令状授权
]+)cX J}6# authorization of unit trust 单位信托的认可
p$+.] authorized agent 指定代理人
jb'A Os authorized capital 法定资本
$Y 3mO ~ authorized clerk 出市员
cy%S 5Rz authorized dealer 认可交易商
zEJZ, < authorized financial institution 认可财务机构
dU<qFxW authorized fund 认可基金
i| /EA7 authorized fund house 获授权的基金公司；认可基金公司
%9HL " authorized institution 认可机构
\|wUxijJ*, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
m .':5 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ch -.+p3 authorized insurer 获授权保险人；获认可承保人
:,~]R,tJQ authorized investment 特准投资项目
0^G5 zQlj authorized person 获授权人
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h%%? authorized representative 获授权代表
4],*y`& g authorized share capital 法定股本
MzP
q(`W automated quotation system 自动报价系统
] l@Mo7|w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
wBa IN]Y, 自动交易系统〔香港期货交易所有限公司〕
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automatic adjustment mechanism 自动调整机制
.kT}E 5 automatic adjustment system 自动调整系统
EsK.g/d Automatic Clearing House 自动票据交换所
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lM% automatic exchange rates accumulation system 自动化汇率累集系统
' ]'V?@H]4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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SL[ automatic teller machine [ATM] 自动柜员机
lq[o2\ autopay 自动转帐
) Z^b)KAk available assets 可用资产
M&q3xo"w available fiscal reserve 现存财政储备
o)}M$}4 available profit 可用利润
Q}qw` L1 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!STa}wl average 平均；平均数；海损
%k8 H'w\ average basic salary 平均基本薪金
_=*ph0 nu average consumer expenditure 平均消费开支；一般消费开支
J 6%CF2 average cost 平均成本
QY}1i .f average cost of land production 增辟土地平均成本
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4X M>`a average daily turnover 平均每日成交额
~;ZT<eCIA average daily wage rate 平均每日工资率
5k]xi)% average expenditure pattern 平均开支模式
C A 8N average growth rate 平均增长率
S9@2-Oc average net fixed assets 固定资产平均净值
" %[a Wb average of relatives 相对价格平均数
q8-*3K average price 平均价格
Ee0}Xv average propensity to consume 平均消费倾向；一般消费倾向
Ao}J average propensity to save 平均储蓄倾向；一般储蓄倾向
yG~7Xo5 average rate 平均率
1:Dm, d; average revenue 平均收入；平均收益
Q(0eq_X|6 average stock 平均库存；平均存货
fHc/5uYW average yearly rent 平均年租
$ ytlj1. avoidance of double taxation 避免双重课税
W%,h{ avoidance of tax 避税
