A:
[E1|jcmQ A share Ａ股；甲类股份
Byvq w JY abatement of tax 减税；减扣免税额
Y[?Wt /O; ABN AMRO Bank N.V. 荷兰银行
arL&^]JnZ, above-the-line expenditure 线上项目支出；经常预算支出
G6VHl:e7z above-the-line receipt 线上项目收入；经常预算收入
8 %f!
X51 ABSA Asia Limited 南非联合亚洲有限公司
U(LR('-h absolute change 绝对数值变更
|L{dQ)-'l absolute expenditure 实际开支
!Y(qpC:$ absolute guideline figure 绝对准则数字
;]x5;b9` absolute interest 绝对权益
6YGr"Kj & absolute order of discharge 绝对破产解除令
7]zZh a4X absolute profit margin 绝对利润幅度
5mVu]T` absolute value 实值；绝对值
!sQ8,l0h absolutely vested interest 绝对既得权益
bx e 9 7] absorbed cost 已吸收成本；已分摊成本
K -1~K absorption 吸收；分摊；合并
\ySc uT absorption rate 吸收率；摊配率；分摊率
n(S-F g ACB Finance Limited 亚洲商业财务有限公司
d'fpaLV acceptable form of reciprocity 合理的互惠条件
(k .7 q~: acceptable rate 适当利率；适当汇率
%,D%Q~ acceptance agreement 承兑协议
{5-{f=Rk acceptance for honour 参加承兑
S*s9 ?
acceptor 承兑人；接受人；受票人
tah%jRfT& acceptor for honour 参加承兑人
=Fl4tY#X accident insurance 意外保险
wh+ibH} @! Accident Insurance Association of Hong Kong 香港意外保险公会
6ng g*kE< accident insurance scheme 意外保险计划
7 /!C accident year basis 意外年度基准
K): sq{ accommodation 通融；贷款
:#jv4N accommodation bill 通融票据；空头票据
.cog9H ' accommodation party 汇票代发人
& bu`\|V account balance 帐户余额；帐户结余
`.WKU"To account book 帐簿
9GaER+d| account collected in advance 预收款项
4\es@2 q account current book 往来帐簿
/loN Outw account of after-acquired property 事后取得的财产报告
Bd[Gsns account of defaulter 拖欠帐目
1V?)zp account payable 应付帐款
a Z, Wa-k account payee only [A/C payee only] 只可转帐；存入收款人帐户
0EU4irMa account receivable 应收帐款
(OJ9@_fgG[ account receivable report 应收帐款报表
V@-GQP1 account statement 结单；帐单；会计财务报表
W78-'c account title 帐户名称；会计科目
ovFfTP<3V accountant's report 会计师报告
M4\Io]}-M Accountant's Report Rules 会计师报告规则
dL)5~V8s accounting and auditing procedure 会计与审计程序；会计与核数程序
qrh7\`,.m/ Accounting Arrangements 《会计安排》
+t{FF!mL accounting basis 会计基础
OAOmd
4 accounting by Official Receiver 破产管理署署长呈交的帐目
0k<%l6Bq Accounting Circular 《会计通告》
6I![ 5j accounting class 会计类别
S-|$sV^cG accounting date 记帐日期；会计结算日期
Ooy96M~_G accounting for money 款项核算
<sOB j' Accounting Officer 会计主任
<P - r)=^ accounting period 会计报告期；会计期
K\Q
1/}) accounting policy 会计政策；会计方针
j,jUg}b accounting practice 会计惯例
f` J"A: accounting principle 会计准则
-. {7;6:(k accounting record 会计记录
,CF~UX%
bU accounting report 会计报告
8;3FTF Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^o:5B%}#[ Accounting Society of China 中国会计学会
>UH=]$ 0N accounting statement 会计报表
+?tNly` accounting system 会计制度；会计系统
<{kj}n xz accounting transaction 会计事项；帐务交易
J1t?Qj;f3 accounting treatment 会计处理
j <?4N*S accounting year 会计年度
ABGL9;.8 accretion 增值；添加
ZVU)@[s accrual 应计项目；应累算数目
WU_Q
7%+QS accrual basis 应计制；权责发生制
8+F2
!IM accrual basis accounting 应计制会计；权责发生制会计
v8N1fuP} accrue 应累算；应计
$hh=-#J8 accrued benefit 应累算利益
6}2Lt[>O accrued charges 应计费用
$=R\3:j accrued cumulative preference share dividend 应累算的累积优先股股息
VE m[F/' accrued expenses 应累算费用
2Y{9Df accrued interest payable 应付利息；应计未付利息
!>j- j accrued interest receivable 应收利息；应计未收利息
SfT ]C~#$N accrued right 累算权益
0IuU4h5Fr accruing profit 应累算的利润
ly+7klQ;. accumulated fiscal reserve 累积财政储备
B4=gMVp1 accumulated profit 累积利润；滚存溢利
m%puD 9 accumulated reserve 累积储备
6m&I_icM accumulation of surplus income 累积收益盈余
u}_q'=<\ acquired assets 既得资产
]d FWIvC acquisition 收购；购置；取得
2=RDAipf59 acquisition cost 购置成本
Jo]g{GX[ acquisition expenses 购置费用
n2~rrQ
\/p acquisition of 100% interest 收购全部股权
U qbE acquisition of control 取得控制权
#D8)r s.9 acquisition of fixed assets 购置固定资产
%# #
bg< acquisition of shell “买壳”
;d:7\ acquisition price 收购价
` (<>` act of God 天灾
d"a`?+(Q acting partner 执事合伙人
"`zw( active market 买卖活跃的市场；交投畅旺的市场；旺市
|kD?^Nx active partner 积极参与的合伙人
j^M@0 o active trading 交投活跃
S1JB]\ actual circulation 实际流通
0)#I5tEre actual cost 实际成本
`SWK(=' actual expenditure 实际开支；实际支出
^+&}:9Ml actual income 实际入息；实际收入；实际收益
S7R^%Wck/6 actual market 现货市场
ruVm8 BO actual price 现货价；实际价格
K\PS$ actual profit 实际利润
EBm\rM8 actual quotation 实盘；实际价位；实际报价
w *0T"hK actual year basis 按实际年度计算
U*t `hn-xs actuals 实货
% '
Fc%3 actuarial investigation 精算调查
1Cthi[ B actuarial principle 精算原则
Gf>T{Q`,is actuarial report 精算师报告
#'T @mA Actuarial Society of Hong Kong 香港精算学会
m6}"g[nN actuarial valuation 精算师估值
NH/H+7,o actuary 精算师
Ghz)=3 ad referendum agreement 暂定协议；有待覆核的协定
@EvnV. ad valorem duty 从价税；按值征税
MwZ`NH|n3" ad valorem duty system 从价税制
nr }H;wB ad valorem fee 从价费
aqlYB7 ad valorem tariff 从价关税
k<y$[xV additional allowance 额外免税额
?*g]27f11 additional amount for unexpired risk 未过期风险的额外款额
' tc$#f^: additional assessable profit 补加应评税利润
Z|.. hZG additional assessment 补加评税
y g7z?AZ additional commitment 额外承担
(1 R, additional commitment vote 额外承担拨款
99x]DY additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<K~#@.^` additional dependent parent allowance 供养父母额外免税额
SVJ3!1B, additional provision 额外拨款
*|cvx:GO additional stamp duty 附加印花税
;J<kG@ additional tax 补加税罚款；补加税款
'
x|B' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
yl*S|= 8;k adjudged bankrupt 被裁定破产
U i;o/Z3 adjudicated bankrupt 裁定破产人
6Dch+*4*@ adjudication fee 裁定费；评定印花税额手续费；评估契据费
h&XyMm9C adjudication of bankruptcy 裁定破产；宣告破产
t}K?. To$ adjudication of insolvency 裁定无力偿还债务
=+u$ZZ0+]o adjusted actual 经调整的实数；调整后的实数
" d t3peH adjusted current assets 经调整的流动资产；调整后的流动资产
F!U+IztZ adjusted figure 经调整的数字；调整后的数额
/lUb9&yV adjusted liabilities 经调整的负债；调整后的负债
w% M 0Mu adjusted loss 经调整的亏损；调整后的亏损
D F#Ob( 1 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
7be?=c)+" adjusted profit 经调整的利润；调整后的利润
) ":~`Z*@ adjusted surplus 经调整的盈余额；调整后的盈余额
}9'rTLM adjusted value 经调整的价值；调整后的价值
.w`8_v &Y adjustment 调整；修订；理算〔保险〕
J{91 t | adjustment centre 调剂中心
2>mDT adjustment lag 调整过程的时间差距；调整时差
=
hpX2/] adjustment mechanism 调整机制
v/)dsSNZ0u adjustment of loss 亏损调整
){/y -ixH adjustment process 调整过程；调整程序
WW&0FugY_ adjustment range 调整幅度
b'G4K NW administered exchange rate 受管制汇率
6SpkeXL Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5s0H4 ?S administration expenses 行政费用
X"R;/tZ S4 administration fee 手续费；行政费
" C>KK s } administration in bankruptcy 破产管理
=|6IyL_N administration order 遗产管理令
jjs-[g'} administrator 管理人；遗产管理人
"<kmiK/ administrator of the estate 遗产管理人
xv
/w % admission of debt 债项承认书
om(#P5cSM; admission of proof 接纳债权证明
1m&(3% #{ advance 放贷款项；垫付款项；预支款项；预付款项
45# `R%3 advance account 暂支帐目；预付款帐户
w>#~_x, ` advance compensation 预付补偿金
?qdG)jo= advance from shareholder 股东垫款
]wP)!UZ advance pending reimbursement 预支以待日后付还
OUD<+i, advanced economy 先进经济体系
U*zjEY:A advancement 预付；预付财产
(FBK P#x)^ advances warrant 垫款令
1=s%.0 advancing 贷出
]+oPwp;il adverse balance 逆差
Eh JYdO[e adverse exchange 逆汇
YoXXelO&
advertisement addressed to shareholders 在报章刊登的致股东通告
upWq=_ advice for collection 托收通知书
B} :[~R' advice of drawing 提款通知书；汇票通知书
\!-X&ws advice of payment 付款通知
4Vt Y R Advisory Committee [Securities and Futures Commission]
mI l_
[ 谘询委员会〔证券及期货事务监察委员会〕
Y40{v(Pi Advisory Committee on Diversification 经济多元化谘询委员会
=oSv=xY affidavit 誓章；遗产申报誓章
J^u8d?>r affidavit of no receipt 述明无收款的誓章
[
%r :V" affiliate 联号；联营公司；附属公司
.L8 S_Mz affiliated company 附属公司；联号；联营公司
H -`7T;t~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
DS^PHk39 affordability 负担能力
jn]{|QZ African Development Bank [AfDB] 非洲开发银行
)@Ly{cw after-acquired property 事后取得的财产
?g!py[CrE after-hours dealing 市后交易
norWNm(n after-tax profit 税后盈利；税后利润；税后溢利
h!$W^Tm2g agency agreement 代理协议
:?&N/ 7 agency expenses 代理机构的开支
x3]es"4Q agency fee 代理费
aR R*<dY Agency Law 《代理法》
zK33.HY agent 代理人；承销人
~v2_vEu}JX agent of company 公司代理人
D=e&"V a agent's fee 代理人费；经纪费
2 3 P7~S aggregate 总计；总数；总体数字
WJ=^r@Sf aggregate amount 总款额；总额
@>JO &,od aggregate assets and liabilities 总体资产与负债
R}*e% EG/ aggregate at constant price 按固定价格计算的总体数字
%3Y&D] aggregate demand 总需求
#lNi\ Lw+j aggregate gross position 总持仓量
ppS,9e- aggregate limit 总限额
Riw#+#r]/ aggregate of salaries tax 合计薪俸税
]XU? Wg aggregate performance 总体表现；总体业绩
+Dk sWb D aggregate supply 总体供应
}9jy)gF *e aggregate surplus 总盈余
faThXq8B aggregate total 整体总额
gVk_<;s aggregate value 总值；合计价值
+oeO 0 aggregated basis 合计基准
Q[S" "P.Z| aggregated net chargeable income 合计应课税入息实额
><dSw wu aggregation 合并计算；合计；总和
EI]NOG 0 aggregation of incomes of husband and wife 夫妇入息合并计算
']>@vo4kK{ aggregation of property 财产的总和
J
v'$6[? agio 差价；贴水
z6$W@-Vd 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》
[|e7oNT(Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{p+7QlgK 《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》
1)vdM(y3j Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
wS#.W zp.w 《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》
*s<FE F Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2BEF8o]Np 《香港政府和大韩民国政府关于相互促进和保护投资协定》
RD<l<+C^~ agreement for a settlement 授产协议
Uu W" agreement for assignment 转让协议
Ydh]EO0 ' agreement for sale 售卖协议；买卖协议
36e !je agreement for sale and purchase 买卖协议
hQvSh\p agreement for the payment of interest 支付利息协议
l$z\8]x agreement for the repayment of money 还款协议
ggfL
d r agreement of reinsurance 再保险协议
_da>=^hFJ Agricultural Bank of China 中国农业银行
Kr!8H/Z air passenger departure tax 飞机乘客离境税
Xh;Pbm|K Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
r1 )Og airport tax 机场税
R6*:Us0\FJ alcohol duty 酒精税
Pqi>,c<&mL alienation 让与；让渡；转让
\XD&0inv alimony 生活费；赡养费
rX dI`l# All Ordinaries Index [AOI] 所有普通股指数
r1]shb%J? all risks 全险；综合险
J iCDY)bu All Sales Record for Stock Market 《股票市场成交报告》
Q
>] v?4 Allied Capital Resources Limited 新联财务有限公司
F`r=M%y h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
yuWoz*:t allocation letter 拨款信件
5Z,^4 6J allocation of fund 分配款项；预留款项
dr'# allocation of profit 利润分配；溢利分配
d\+smED allocation warrant 拨款令
1 ^TOTY allotment 分配；配股
.|;`qU o allotment notice 股份配售通知；配股通知
weYP^>gH' allotment of shares 股份分配
?>L sIPa allowable 可获宽免；免税的
I#tn/\n allowable business loss 可扣除的营业亏损
KpA
iKe allowable expenses 可扣税的支出
I MpEp}7 allowance 免税额；津贴；备抵；准备金
QG$LbuZ` allowance for debts 债项的免税额
Tn8Z2iC allowance for depreciation by wear and tear 耗损折旧免税额
dU yit- allowance for funeral expenses 殡殓费的免税额
q ;1]M[& allowance for inflation 为通货膨胀而预留的款项；通胀准备金
y".uu+hL` allowance for repairs and outgoings 修葺及支出方面的免税额
:Em[> XA allowance to debtor 给债务人的津贴
[R TB|0Q alteration of capital 资本更改
AtGk
_tpVZ alternate trustee 候补受托人
;<O Iu&,* amalgamation 合并
3~iIo&NZ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|9$K'+' ambit of charges 征税范围；收费范围
t
5g@t0$ amended valuation 经修订的估值
9X/c%:)\= American Commodities Exchange 美国商品交易所
uW },I6g American Express Bank Limited 美国运通银行
T1.`*,t)= American Stock Exchange 美国证券交易所
u|z B\z d amortization 摊销
$fR[zBxA amount due from banks 存放银行同业的款项
^&>(_I\w.6 amount due from banks abroad 存放海外银行同业的款项
UEbRg =6 amount due from holding companies 控股公司欠款
RB d{1on amount due from local banks 存放本港银行同业的款项
+q[puFfl amount due to banks 银行同业的存款
;9MsV. n amount due to banks abroad 海外银行同业的存款
OQIQ amount due to holding companies 控股公司存款
,Y6Me+5B amount due to local banks 本港银行同业的存款
v,#*%Gn`% amount due to outport banks 外埠银行同业的存款
ZnVi.s ~1V amount for note issue 发行纸币的款额
pj4M|'F7 amount of bond 担保契据的款额
X `YA JG amount of consideration 代价款额
I@76ABu^ amount of contribution 供款数额
zc%#7"FM amount of indebtedness 负债款额
,#@B3~giC amount of principal of the loan 贷款本金额
:
z*OAl" amount of rates chargeable 应征差饷数额
t>:2F,0K9 amount of share capital 股本额
nSdta'6 amount of sums assured 承保款额
x>TH yY[sq amount of variation 变动幅度
SRuNt3wW6 amount of vote 拨款数额
&_n~# Mex amount payable 应付款额
l$=Y(Xk amount receivable 应收款额
n@r'b{2;l Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Q5b~5a analysis 分析
F?TxViL ancillary risk 附属风险
Z6#}6Y{ annual account 周年帐目；周年帐目报表；年度决算；年结
WB<_AIt+ annual accounting date 年结日期
wyvrNru<l4 annual allowance 每年免税额；年积金；年度津贴；年津
M}MXR=X, annual balance 年度余额
o[pv.:w annual disposable income 每年可动用收入
%Aq+t&-BCX annual estimates 周年预算
{P ZN J 2~ annual fee 年费
a/Z >- annual general meeting 周年大会
}c?/-ab> annual growth rate 年增率；每年增长率
q'{LTg0kk annual long-term supplement 长期个案每年补助金
3eX;T +|o annual pensionable emolument 可供计算退休金的年薪
U`Bw2Vdk]S annual report 年报
Uv?s < Annual Report on the Consumer Price Index 《消费物价指数年报》
Q$ r1beA annual return 周年报表；周年申报表；每年报税表格
('BFy> @ Annual Return Rules 《周年报表规则》
OLp;eb1g annual review of consumer prices 每年消费物价回顾
J-yj&2 annual roll-forward basis 逐年延展方式
aUUr&yf_L annual salary 年薪
;dgxeP;mp annual statement 年度报表；年度决算表
1D159 NLB 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
oju)8H1o# annuitant 年金受益人
4
qMO@E_ annuity 年金
IMjz#|c annuity contract 年金合约
uSh !A annuity on human life 人寿年金
%5.aC|^} antecedent debt 先前的债项
huVw+vAA ante-dated cheque 倒填日期支票
rjqQWfShY anticipated expenditure 预期开支
X+2 aP'D anticipated net profit 预期纯利
r6k0=6i anticipated revenue 预期收入
HF>Gf2- C anti-inflation measure 反通货膨胀措施
S3EM6 `q' anti-inflationary stance 反通货膨胀立场
F=)9z+l# apparent deficit 表面赤字
Ln-/
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apparent financial solvency 表面偿债能力
#~<cp)!3 apparent partner 表面合伙人
%6 r MS} application for personal assessment 个人入息课税申请书
,[fn? s r application of fund 资金应用
Nb;xJSl ox application to release as liquidator and to destruct the books of accounts and documents
[ gI;;GW 申请免除清盘人职务及毁灭帐簿与文件
ClZ:#uMbN appointed actuary 委任精算师
owHV&(Go(B appointed auditor 委任核数师；委任审计师
k1Cx~Q)XC appointed trustee 委任的受托人
xdw"JS} appointer 委任人
k=">2!O/ apportioned pro rata 按比例分摊
{!h|(xqN+ apportionment 分配；分摊
$=?1>zvF Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
".aypD)W apportionment formula 分摊方程式
tg%s#lLeH apportionment of estate duty 遗产税的分摊
CFdR4vuEI appraisal 估价；评估
a![x^@nF appreciable growth 可观增长
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$O@ appreciable impact 显着影响
d67Q@ ')00 appreciable increase 可观增长
] XX9.Xh=- appreciation 增值；升值
oj\ av~cI appreciation against other currencies 相对其他货币升值
t i6\~SY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
v[4A_WjT appreciation tax 增值税
e`gO c* appropriation 拨款；拨用；拨付
|Yq0zc! appropriation account 拨款帐目
C /AqAW1
Appropriation Bill 拨款法案
uLFnuK appropriation-in-aid system 补助拨款办法
rz/^_dV approved assets 核准资产
A0Z<1|6r* approved basket stock 认可一篮子证券
%@JNX}Y' approved budget 核准预算
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'7Z(9 approved charitable donation 认可慈善捐款
F-K=Ot j approved charitable institution 认可慈善机构
F~j
U; L approved currency 核准货币；认可货币
my+y<C-o` approved estimates 核准预算
}2dz];bR approved estimates of expenditure 核准开支预算
Bc1[^{`bq^ approved overseas insurer 核准海外保险人
i$MYR @ approved overseas trust company 核准海外信托公司
\GA6;6%Oo approved pooled investment fund 核准汇集投资基金
s%Ez/or(T approved provident fund scheme 认可公积金计划
JBX#U@k>I approved provision 核准拨款
{|)u).n| approved redeemable share 核准可赎回股份
}py6H[ approved regional stock 认可地区性证券
[X>\! mt approved retirement scheme 认可退休金计划
$@]tTz;b approved subordinated loan 核准附属贷款
pbg[\UJyd arbitrage 套戥；套汇；套利
:9`'R0=i^ arbitrageur 套戥者；套汇者
llG^ +*Y8t arbitrary amount 临时款项
+bC-_xGuh arrangement 措施；安排；协定
!=%E&e] arrears 欠款
yVds2J'w- arrears of pay 欠付薪酬
QUa_gYp0v arrears of revenue 逾期未收税款；逾期未收的帐项
g -B~" tp articles of association 组织章程；组织细则；组织章程细则
d V+%x"[: Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
c6zghP3dR ascertainment of profit 确定利润
v.Fq.
"Asia Clear" “亚洲结算系统”
b'i-/l$ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
B<)c{kj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
oy+ `` W~ Asian Development Fund [ADF] 亚洲发展基金
"$)Nd+ny Asian dollar bond 亚洲美元债券
y k =o Asian dollar market 亚洲美元市场
[AAG:` Asian dollar rate 亚洲美元利率
:5 kgJu Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
& E98&[`7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
L0ZgxG3:g asked price 沽盘；喊价；索价；卖方报价
l+# l\q%l assessable income 应评税入息
2E q?^ )s assessable loss 应评税亏损
QiDf,$t|, assessable profit 应评税利润
WSA;p=_ assessable value 应评税值
~` J/618 assessed profit 估定利润
dOm`p W ^ assessed value 经评估价值
Z.9 ?u; assessment 评税；评定；估价；评税单
aDJ\% assessment number 评税编号；估价编号
lgR;V]^YX assessment of additional tax 补加税评税
Yt^<^l77D assessment of performance 业绩评估；实绩评价
ym* ,X@Qg^ Assessor 评税主任
(#zSVtZ asset price bubbles 资产价格泡沫
Rx';P/F0C asset-backed securities 具资产保证的证券
u $T`Bn assets accretion 资产增值
z\i z6-\&y assets and liabilities 资产与负债
[Yt!uh ww assets betterment statement 资产递增表；资产改进表
?$ rSbw assets lending 实物放款；有抵押贷款
w-~u[c assets of the company passing on the death 死者去世时转移的公司资产
z'cK,psq( assets pledged as security for liabilities 用作负债抵押的资产
I'"b3]DXG assets portfolio 资产投资组合
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assets price 资产价格
c e/Z[B+d assets quality 资产质素
f-at@C1L%L assets realization 资产变现
8Lm }x_
assets refinancing arrangement 资产再集资安排
8
1Ar.< assets securitization 资产证券化
AGwFD assets situated outside Hong Kong 在香港以外地方的资产
/ SLAg& assets stripping 削减资产；拆卖资产
e_Cns & assets value 资产值
HS1Gy/6' assignee 承让人
gQ]WNJ~> assignment 转让；转让书；转让契
6U{& `8C assignment of interest 权益转让
f? sW^ d; assignment of letters patent and trade mark 专利证书及商标转让
4 [@`j{ assignment of property 物业转让；物业转让书
j 8lWra\y assignment right 转让权
-b1VY4m- assignor 转让人
6.]x@=Wm associate 有联系的人；有关连人士；相联者；合伙人；联系人
kbij Zj{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
`1I @tz| associate member 附属会员
&[]0yNG associated body corporate 相联法人团体
Fi8'3/q-^ associated company 相联公司；联属公司
`Qzga}`"] associated corporation 相联法团
Vq7L:,N9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Vf
Jpiv1 公认会计师公会〔英国〕
-8- BVU Association of Futures Exchange Brokers 香港期货经纪协会
V w j^h Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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dHIMY association of underwriters 承保人组织
YH oj^=/b assumption of control 接管
g[P.lpi{U assurance 担保；保险；转易；转易书
k M/cD` assurance of interest 权益的转易
L0j&p[(r at 19XX price 按一九ＸＸ年价格计算
GyE-fB4C at a discount 按赔价计算；按贴水价格计算；打折扣
yHvF"4] at a premium 按溢价计算；按升水价格计算
@S3G> i at call 通知付款；按通知
7_ $Xt)Y{ at constant market price 按固定市价计算
H^Th]-Zl at constant price 按固定价格计算
2LpJ xV at cost 按成本计算
ZzDE at current market price 按当时市价计算；按现时市价计算
7C7eX J9q at current price 按当时价格计算；按现时价格计算
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at factor cost 按要素成本计算；按生产要素成本计算
)"j)9 RQ} at money-of-the-day price 按付款当日价格计算
!ueyVE$1 at or better 按指定或较佳价位〔买卖指令〕
cO$
PK at par 按面值计算；平价
wKe$(>d "L at sight 见票即付
4H 4U at the close 按收市盘
&"bcI7 uGT at the opening 按开市盘
(h8M attestation 见证；见证条款
3EGQ $ at-the-money option 平价期权
K]mR9$/ attorney 受权人；受托代表人
I`%\ "bF@ attornment 新拥有人承认书
A aLj.HR attributable profit 可归属利润
"^A4 !. attributable share value 可归属股份价值
3 ?Ckk{)& Auckland Stock Exchange 奥克兰证券交易所
d8 1u auction 拍卖
f<.43kv@ auctioneer 拍卖商
uo`O$k<; audit 审计；核数
Mx,QgYSu Audit Commission 审计署
h-rPLU;Bw Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
w6F' rsko] 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〕
FU-YI" audit review 帐目审查
; aA,H& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ZVo%ssVt audited account 审计帐目；经审计的帐目
chjXsq#Q^ audited annual account 经审计的周年帐目
"zS i9]j audited balance sheet 经审计的资产负债表
&Nx'Nq9y auditor 核数师；核数主任；审计师
P 19nF[A auditor's certificate 核数师证明书；审计师证明书
E|u#W 3-: auditor's report 核数师报告；审计师报告
~GL"s6C$`; Aussie bond 澳元债券
$ t ' . austerity budget 紧缩预算
&V;^xMO! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8nOMyNpy~M Australia All Ordinaries Index 澳洲所有普通股票指数
,Y~{RgG Australian Dollar [AUD] 澳元
np|3 os Australian Options Market 澳大利亚期权市场
r3a$n$Qw Australian Securities Commission 澳洲证券事务监察委员会
4@6!E^
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}kg?A oo Australian Stock Exchange 澳大利亚证券交易所
hQ!sl O Austrian Schilling [ATS] 奥地利先令
Y 9rW_m@B authentication 认证；鉴证
lWj|7 authority to purchase 委托购买证；委购书
K9v@L6pY= authorization 认可；核准；授权；授权书
hX#s3)87 authorization by direction 指示授权
J) O1)fR authorization by instruction 指令授权
g?V>+oMx authorization by warrant 令状授权
nBs%k!RR authorization of unit trust 单位信托的认可
_%G)Uz{3 authorized agent 指定代理人
v J*IUy authorized capital 法定资本
HJl$v#]#+ authorized clerk 出市员
/ d
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Y40Hcc+Fx authorized financial institution 认可财务机构
%x_ c2 authorized fund 认可基金
4&r+K`C0 authorized fund house 获授权的基金公司；认可基金公司
!6 _lD 0 authorized institution 认可机构
:>gzWVE< authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
dI!x Ai authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@=o1q=5@8 authorized insurer 获授权保险人；获认可承保人
Q9X7- \n authorized investment 特准投资项目
bSmF"H0cP authorized person 获授权人
FY%v \`@1* authorized representative 获授权代表
i3I'n* authorized share capital 法定股本
S4]}/Imn) automated quotation system 自动报价系统
g0 ec- Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@NMFurm 自动交易系统〔香港期货交易所有限公司〕
p" 4i(CWGS automatic adjustment mechanism 自动调整机制
k$</7 IuH automatic adjustment system 自动调整系统
ra \Moy Automatic Clearing House 自动票据交换所
mG[S"?C automatic exchange rates accumulation system 自动化汇率累集系统
j I Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
tjZ.p.IlG automatic teller machine [ATM] 自动柜员机
%)[m bb autopay 自动转帐
d#:&Uw available assets 可用资产
T.kmoL lH available fiscal reserve 现存财政储备
`+17 x<N available profit 可用利润
S -j<O&h~C Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.uzg2Kd_ average 平均；平均数；海损
]_NN,m> z average basic salary 平均基本薪金
"oZ]/( average consumer expenditure 平均消费开支；一般消费开支
%FnaS
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55xv+|k average cost of land production 增辟土地平均成本
4`@] jm average daily turnover 平均每日成交额
82F q}N
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K
@3 yS8F average expenditure pattern 平均开支模式
1aKYxjYM average growth rate 平均增长率
]@OGp:Hz average net fixed assets 固定资产平均净值
n*-t
=DF average of relatives 相对价格平均数
T^h;T{H2 average price 平均价格
hQ&S*f&=' average propensity to consume 平均消费倾向；一般消费倾向
M0 `nr}g average propensity to save 平均储蓄倾向；一般储蓄倾向
$3BCA)5: average rate 平均率
R
}M'D15 average revenue 平均收入；平均收益
(A 2x average stock 平均库存；平均存货
Y(IT#x?p average yearly rent 平均年租
Vm.&J Vb avoidance of double taxation 避免双重课税
UF)rBAv(/ avoidance of tax 避税
