A:
:KQ~Cb A share Ａ股；甲类股份
[owW iN4`s abatement of tax 减税；减扣免税额
jD$,.A Vvz ABN AMRO Bank N.V. 荷兰银行
\j@OZ above-the-line expenditure 线上项目支出；经常预算支出
2%DSUv:H% above-the-line receipt 线上项目收入；经常预算收入
[<lHCQXJ/ ABSA Asia Limited 南非联合亚洲有限公司
so,t absolute change 绝对数值变更
$ SlIr<'*" absolute expenditure 实际开支
[+r fAW>p} absolute guideline figure 绝对准则数字
!a{^=#qq&I absolute interest 绝对权益
nHM~ absolute order of discharge 绝对破产解除令
? ^0:3$La absolute profit margin 绝对利润幅度
k|e7a2Wwt absolute value 实值；绝对值
rN<0
R`4sE absolutely vested interest 绝对既得权益
.p<:II :6 absorbed cost 已吸收成本；已分摊成本
Kf bb)? absorption 吸收；分摊；合并
E-T) *`e absorption rate 吸收率；摊配率；分摊率
L O}@dL ACB Finance Limited 亚洲商业财务有限公司
S5gyr&dm acceptable form of reciprocity 合理的互惠条件
!y\'EW3|G acceptable rate 适当利率；适当汇率
T:27r8"Rh acceptance agreement 承兑协议
%6|nb:Oa acceptance for honour 参加承兑
\{Y 7FC~ acceptor 承兑人；接受人；受票人
cq,S P&T~ acceptor for honour 参加承兑人
}5ret accident insurance 意外保险
9 &$y}Y Accident Insurance Association of Hong Kong 香港意外保险公会
tIWmp30S accident insurance scheme 意外保险计划
@CpfP;*{w` accident year basis 意外年度基准
UE8kpa)cQ accommodation 通融；贷款
.T}Wdn g accommodation bill 通融票据；空头票据
Y4J 3-wK5 accommodation party 汇票代发人
4V{:uuI;f account balance 帐户余额；帐户结余
$iN"9N%l account book 帐簿
T-'OwCB1q account collected in advance 预收款项
Q)~aiI0 account current book 往来帐簿
Xe3U`P7( account of after-acquired property 事后取得的财产报告
+KF^Z$I account of defaulter 拖欠帐目
Z_LF Iz*c account payable 应付帐款
hwPw]Ln/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
3(="YbZ account receivable 应收帐款
;0Q 4<F account receivable report 应收帐款报表
6gL #C& account statement 结单；帐单；会计财务报表
{AhthR%(1 account title 帐户名称；会计科目
2bv=N4ly accountant's report 会计师报告
(9tX5$e6N Accountant's Report Rules 会计师报告规则
\S"is z accounting and auditing procedure 会计与审计程序；会计与核数程序
_mj,u64 Accounting Arrangements 《会计安排》
WQx?[tW(U accounting basis 会计基础
]Oe2JfJwx accounting by Official Receiver 破产管理署署长呈交的帐目
WO7z Accounting Circular 《会计通告》
sZ3KT& accounting class 会计类别
Bj+S"yS accounting date 记帐日期；会计结算日期
B |5]Jm] accounting for money 款项核算
]V[q (-Jk Accounting Officer 会计主任
M=8.Bp|Ye accounting period 会计报告期；会计期
$| zX| accounting policy 会计政策；会计方针
|5X^u+_ accounting practice 会计惯例
`jDTzhO~ accounting principle 会计准则
FVMD>=k accounting record 会计记录
O;+ maY^l accounting report 会计报告
= h-U
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
CLxynZ \ ; Accounting Society of China 中国会计学会
_no/F2>!/n accounting statement 会计报表
6{@w="VT accounting system 会计制度；会计系统
TeMHm ?1^ accounting transaction 会计事项；帐务交易
2VPdw@ "~} accounting treatment 会计处理
JL`-0P< M accounting year 会计年度
I~[F|d> accretion 增值；添加
]N/=Dd+| accrual 应计项目；应累算数目
l? \jB\, accrual basis 应计制；权责发生制
'I`&Yo~c9 accrual basis accounting 应计制会计；权责发生制会计
O24m;oHM accrue 应累算；应计
UgRhWV~f0 accrued benefit 应累算利益
SDC4L <! accrued charges 应计费用
gLb`pCo/ accrued cumulative preference share dividend 应累算的累积优先股股息
*o]L|Vu accrued expenses 应累算费用
xn? a. 3b' accrued interest payable 应付利息；应计未付利息
biL s+\C accrued interest receivable 应收利息；应计未收利息
AL[KpY accrued right 累算权益
_Mi5g_ accruing profit 应累算的利润
_;W.q7 b] accumulated fiscal reserve 累积财政储备
T*I{WW accumulated profit 累积利润；滚存溢利
^Xz@`_I accumulated reserve 累积储备
4aug{}h(" accumulation of surplus income 累积收益盈余
|a8iZ9/D6 acquired assets 既得资产
*tGY6=7O acquisition 收购；购置；取得
!:) s"|= acquisition cost 购置成本
adlV!k7RG acquisition expenses 购置费用
_PPy44r2 acquisition of 100% interest 收购全部股权
)Fc%+TpKi acquisition of control 取得控制权
Lk|hQ
acquisition of fixed assets 购置固定资产
]z;P9B3@& acquisition of shell “买壳”
<g-9T -Ky acquisition price 收购价
{0r0\D>bw act of God 天灾
Qo>b*Ku; acting partner 执事合伙人
GL&y@6 active market 买卖活跃的市场；交投畅旺的市场；旺市
( B!uy` active partner 积极参与的合伙人
%]\kgRr active trading 交投活跃
PoNi "Pv actual circulation 实际流通
:{{F *FM; actual cost 实际成本
o5d%w-' actual expenditure 实际开支；实际支出
"<6G6?sz actual income 实际入息；实际收入；实际收益
S&e0u%8mc actual market 现货市场
Nv$ R\' 3 actual price 现货价；实际价格
y+Ra4G#/} actual profit 实际利润
r+' qd ) actual quotation 实盘；实际价位；实际报价
Mc@e0 actual year basis 按实际年度计算
9y6-/H
, actuals 实货
rW<KKGsRWQ actuarial investigation 精算调查
T
_r :4JS actuarial principle 精算原则
>u >5{4 actuarial report 精算师报告
-N6f1>}pE Actuarial Society of Hong Kong 香港精算学会
toLV4BtIG actuarial valuation 精算师估值
>f^r^P actuary 精算师
Fiv3 {. ad referendum agreement 暂定协议；有待覆核的协定
3^IpE];+:u ad valorem duty 从价税；按值征税
_> f`!PlB| ad valorem duty system 从价税制
Y5f1l UT ad valorem fee 从价费
A8xvo/n$ ad valorem tariff 从价关税
LuN c, n% additional allowance 额外免税额
I?]ohG K additional amount for unexpired risk 未过期风险的额外款额
Ac96
[ additional assessable profit 补加应评税利润
'>NCMB{* additional assessment 补加评税
A mvEf additional commitment 额外承担
iM AfJ-oN additional commitment vote 额外承担拨款
oxC[F*mD additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,ly\Ka?zO additional dependent parent allowance 供养父母额外免税额
[O$Wa:< 0x additional provision 额外拨款
[I0:=yJ+ additional stamp duty 附加印花税
fA&k`L(y additional tax 补加税罚款；补加税款
# Nk;4 :[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
1 =r#d-\tR adjudged bankrupt 被裁定破产
&[_g6OL adjudicated bankrupt 裁定破产人
P !AEf#1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
;" KJ7p adjudication of bankruptcy 裁定破产；宣告破产
. kQk C:~9 adjudication of insolvency 裁定无力偿还债务
b v G/|U adjusted actual 经调整的实数；调整后的实数
c T<1V!L4 adjusted current assets 经调整的流动资产；调整后的流动资产
;}7Rjl# adjusted figure 经调整的数字；调整后的数额
56}U8X adjusted liabilities 经调整的负债；调整后的负债
,f<?;z adjusted loss 经调整的亏损；调整后的亏损
l-fi%Z7C adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
T,7Y7c/3V adjusted profit 经调整的利润；调整后的利润
_?<|{O adjusted surplus 经调整的盈余额；调整后的盈余额
;>#wU' adjusted value 经调整的价值；调整后的价值
RtGWG*v4] adjustment 调整；修订；理算〔保险〕
"/ )#O~ adjustment centre 调剂中心
;QWIsVz adjustment lag 调整过程的时间差距；调整时差
wi;Br[d adjustment mechanism 调整机制
: a^t3s adjustment of loss 亏损调整
C^3 <={ adjustment process 调整过程；调整程序
wL;l Q& adjustment range 调整幅度
dUsYZdQs administered exchange rate 受管制汇率
48c1gUw oP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4F)- "ck administration expenses 行政费用
7/!8e.M\ administration fee 手续费；行政费
LyZ.l*h%=m administration in bankruptcy 破产管理
34z"Pm administration order 遗产管理令
3XL#0\im?s administrator 管理人；遗产管理人
FR$:" administrator of the estate 遗产管理人
4P'*umJi admission of debt 债项承认书
&wi e] admission of proof 接纳债权证明
Hx#; Z advance 放贷款项；垫付款项；预支款项；预付款项
`q?8A3A advance account 暂支帐目；预付款帐户
RzB F~2 >i advance compensation 预付补偿金
{F3 xJ[ advance from shareholder 股东垫款
L wrUQ) advance pending reimbursement 预支以待日后付还
!HrKXy 0{ advanced economy 先进经济体系
z,Medw6[ advancement 预付；预付财产
l H#u advances warrant 垫款令
tro7Di2Q advancing 贷出
0C1pt5K adverse balance 逆差
?>hPO73{ adverse exchange 逆汇
d^RxQuA advertisement addressed to shareholders 在报章刊登的致股东通告
Rd2qe / advice for collection 托收通知书
'3_]Gu-D advice of drawing 提款通知书；汇票通知书
DAS/43 \ advice of payment 付款通知
:QpuO1Gu Advisory Committee [Securities and Futures Commission]
hHN'w73z 谘询委员会〔证券及期货事务监察委员会〕
Q?e*4ba Advisory Committee on Diversification 经济多元化谘询委员会
&f"-d affidavit 誓章；遗产申报誓章
_]yn"p affidavit of no receipt 述明无收款的誓章
;-9=RI0 affiliate 联号；联营公司；附属公司
*i]=f6G affiliated company 附属公司；联号；联营公司
IAYR+c affirmation [estate duty] 非宗教式宣誓〔遗产税〕
pNOwDJtK affordability 负担能力
h?r p|uPQ African Development Bank [AfDB] 非洲开发银行
m6TNBX after-acquired property 事后取得的财产
>*]Hq.& 8 after-hours dealing 市后交易
/s?r`' j[ after-tax profit 税后盈利；税后利润；税后溢利
M*z~gOZ agency agreement 代理协议
wp#'nO agency expenses 代理机构的开支
eCN })An agency fee 代理费
b vS(@ Agency Law 《代理法》
<0H"|:W>I] agent 代理人；承销人
4#ug]X4Y') agent of company 公司代理人
|zR8rqBX; agent's fee 代理人费；经纪费
/a^1_q-bX aggregate 总计；总数；总体数字
R<[qGt|L aggregate amount 总款额；总额
d{XO /YQw aggregate assets and liabilities 总体资产与负债
L[^9E'L$ aggregate at constant price 按固定价格计算的总体数字
Z3{>yYR+ aggregate demand 总需求
~Q?a|m V, aggregate gross position 总持仓量
/4c\K-Z; aggregate limit 总限额
L{hnU7 sY aggregate of salaries tax 合计薪俸税
m1), ;RsH aggregate performance 总体表现；总体业绩
.z
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qp/v^$EA aggregate surplus 总盈余
~MS\
aggregate total 整体总额
CZ(/=3,3n aggregate value 总值；合计价值
gUxP>hB aggregated basis 合计基准
7] 9
a< aggregated net chargeable income 合计应课税入息实额
^~G8?]w aggregation 合并计算；合计；总和
% F!1 aggregation of incomes of husband and wife 夫妇入息合并计算
G s 9:6 aggregation of property 财产的总和
( @t(?Js agio 差价；贴水
& Rx {.9 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
+)j$|x~(A Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Rn{iaM2Y < 《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》
MKy[hT: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)^4\,u\@ 《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》
O) WC W<p Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;cPy1 《香港政府和大韩民国政府关于相互促进和保护投资协定》
&m |wH4 \ agreement for a settlement 授产协议
h<Ft_#|o[ agreement for assignment 转让协议
uM_# agreement for sale 售卖协议；买卖协议
{)
Q@c)' agreement for sale and purchase 买卖协议
DTa N"{ agreement for the payment of interest 支付利息协议
D+] a.& {p agreement for the repayment of money 还款协议
qjf[zF agreement of reinsurance 再保险协议
GG@ md_ Agricultural Bank of China 中国农业银行
Ttxqf:OMf air passenger departure tax 飞机乘客离境税
2_zp:v Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'h^0HE\~p airport tax 机场税
T9]H GB{ alcohol duty 酒精税
QAvir%Y9Q alienation 让与；让渡；转让
s<oNE)xe alimony 生活费；赡养费
o(:[r@Z0z All Ordinaries Index [AOI] 所有普通股指数
5e$ ~)fL all risks 全险；综合险
e'0{?B All Sales Record for Stock Market 《股票市场成交报告》
-[6z 1"* Allied Capital Resources Limited 新联财务有限公司
u86"Y ^d# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\8<BLmf4U allocation letter 拨款信件
0KGY\,ae:; allocation of fund 分配款项；预留款项
~ECD`N<YF allocation of profit 利润分配；溢利分配
q|Q k2M allocation warrant 拨款令
9G+V;0 Q allotment 分配；配股
W Dg+J allotment notice 股份配售通知；配股通知
\/1<E?Q
f allotment of shares 股份分配
:,J}z~I,lB allowable 可获宽免；免税的
0&/b4 2W allowable business loss 可扣除的营业亏损
D3)zk@N allowable expenses 可扣税的支出
O2BW6Wc allowance 免税额；津贴；备抵；准备金
% *&UJpbA allowance for debts 债项的免税额
J2j U4mR allowance for depreciation by wear and tear 耗损折旧免税额
df
n9!h allowance for funeral expenses 殡殓费的免税额
gFHT G allowance for inflation 为通货膨胀而预留的款项；通胀准备金
r8, romE$ allowance for repairs and outgoings 修葺及支出方面的免税额
z .Y$7bf) allowance to debtor 给债务人的津贴
;gs
^%z alteration of capital 资本更改
^NX"sM 0g alternate trustee 候补受托人
>2]JXLq amalgamation 合并
o x%9Ph ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
g _G6~-.9I ambit of charges 征税范围；收费范围
Fd#m<" amended valuation 经修订的估值
/w]!wM American Commodities Exchange 美国商品交易所
nv0]05.4 American Express Bank Limited 美国运通银行
/r- aPJX American Stock Exchange 美国证券交易所
Pv<24:a o amortization 摊销
v@wb"jdFi$ amount due from banks 存放银行同业的款项
e0J6Ae4V [ amount due from banks abroad 存放海外银行同业的款项
-.T&(&>^ amount due from holding companies 控股公司欠款
\mV'mZ9> amount due from local banks 存放本港银行同业的款项
"m ^'
&L amount due to banks 银行同业的存款
1} tbH[ amount due to banks abroad 海外银行同业的存款
Q4*fc^?u amount due to holding companies 控股公司存款
h;-yU.(w amount due to local banks 本港银行同业的存款
$2u 'N:o amount due to outport banks 外埠银行同业的存款
=IUUeFv +r amount for note issue 发行纸币的款额
Le* .*\ amount of bond 担保契据的款额
%s&ChM?8F amount of consideration 代价款额
`\m*+Bk[5 amount of contribution 供款数额
me'd6!O9- amount of indebtedness 负债款额
v*9<c{ a amount of principal of the loan 贷款本金额
(XXheC amount of rates chargeable 应征差饷数额
|U_]vMq amount of share capital 股本额
Ton94:9bZ amount of sums assured 承保款额
> ]8a 3x amount of variation 变动幅度
<a[Yk 2 amount of vote 拨款数额
{&"L ~>/o amount payable 应付款额
~j-cS
J3 amount receivable 应收款额
V13BB44 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
EZYBeqv analysis 分析
8@PX7!9 ancillary risk 附属风险
2CzaL,je[ annual account 周年帐目；周年帐目报表；年度决算；年结
kFQ8
y~>y} annual accounting date 年结日期
CE C
nq3 annual allowance 每年免税额；年积金；年度津贴；年津
5l, ZoB8 annual balance 年度余额
rvyr xw%[ annual disposable income 每年可动用收入
HFq m6| annual estimates 周年预算
4&HXkRs: annual fee 年费
|Xw/E) jA annual general meeting 周年大会
3mSXWl^? annual growth rate 年增率；每年增长率
@?[1_g_'P annual long-term supplement 长期个案每年补助金
p2N:; lXM annual pensionable emolument 可供计算退休金的年薪
;3
F"TH
annual report 年报
Q0 \0f Annual Report on the Consumer Price Index 《消费物价指数年报》
;P;((2_X9 annual return 周年报表；周年申报表；每年报税表格
jM &r{^( Annual Return Rules 《周年报表规则》
(4@lKKiU%H annual review of consumer prices 每年消费物价回顾
6&!& \ annual roll-forward basis 逐年延展方式
Uh'#izm[l annual salary 年薪
g af$uT2
annual statement 年度报表；年度决算表
}'OHE(s 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
< Z|Ep1W annuitant 年金受益人
c v(PP-'\ annuity 年金
Sggq3l$Qc annuity contract 年金合约
tV9L D>3 annuity on human life 人寿年金
) 9S>Z ZF antecedent debt 先前的债项
`y+-H|%? ante-dated cheque 倒填日期支票
fgj^bcp- anticipated expenditure 预期开支
\j2;4O?` anticipated net profit 预期纯利
cD4
kC>P * anticipated revenue 预期收入
}dxDt qb anti-inflation measure 反通货膨胀措施
[D HoGy,P anti-inflationary stance 反通货膨胀立场
O,<IGO apparent deficit 表面赤字
~O 3D[PNW~ apparent financial solvency 表面偿债能力
{u[V{XIUh apparent partner 表面合伙人
t |W ) application for personal assessment 个人入息课税申请书
9]'($:LF08 application of fund 资金应用
x"4} isp< application to release as liquidator and to destruct the books of accounts and documents
za'6Y*CGgX 申请免除清盘人职务及毁灭帐簿与文件
Eh | . appointed actuary 委任精算师
]MtFf6& appointed auditor 委任核数师；委任审计师
0Y] 0!} appointed trustee 委任的受托人
y[@\j9Hq appointer 委任人
(]*H[)F/ apportioned pro rata 按比例分摊
<?0~1o\Ur apportionment 分配；分摊
`Y40w#?uW Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
LwuF0\ apportionment formula 分摊方程式
ZAuWx@} apportionment of estate duty 遗产税的分摊
>%Ee #m appraisal 估价；评估
Y`6r EA0 appreciable growth 可观增长
E^ hH H?w+ appreciable impact 显着影响
r,(e t appreciable increase 可观增长
#(LfYw.P1V appreciation 增值；升值
utlpY1#q / appreciation against other currencies 相对其他货币升值
W2-=U@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Hqz?E@bc@ appreciation tax 增值税
(IbW; bV appropriation 拨款；拨用；拨付
K:y^OAZfV appropriation account 拨款帐目
2WvN2" f3 Appropriation Bill 拨款法案
rAQF9O[ appropriation-in-aid system 补助拨款办法
W</n=D<,I approved assets 核准资产
IB9%QW"0 approved basket stock 认可一篮子证券
^4v*W;Q approved budget 核准预算
G&eP5'B4i approved charitable donation 认可慈善捐款
V_U'P>_I approved charitable institution 认可慈善机构
ps:f=6m2 approved currency 核准货币；认可货币
@LD6:gy approved estimates 核准预算
2_QN&o ~h approved estimates of expenditure 核准开支预算
FdOFE.l approved overseas insurer 核准海外保险人
ts9pM~_~ approved overseas trust company 核准海外信托公司
PHM:W%g: approved pooled investment fund 核准汇集投资基金
7q9gngT1LA approved provident fund scheme 认可公积金计划
~H@+D}J? approved provision 核准拨款
a?cn9i)# approved redeemable share 核准可赎回股份
?Ce#BwQ> approved regional stock 认可地区性证券
cm>E[SHr approved retirement scheme 认可退休金计划
\ SCy$,m approved subordinated loan 核准附属贷款
"u' )g& arbitrage 套戥；套汇；套利
i y5R5L 2 arbitrageur 套戥者；套汇者
q<=:
>? arbitrary amount 临时款项
Sj
3oV arrangement 措施；安排；协定
,35&G"JK5 arrears 欠款
}3 /~x arrears of pay 欠付薪酬
y)J(K*x/$ arrears of revenue 逾期未收税款；逾期未收的帐项
XbvDi+R 2A articles of association 组织章程；组织细则；组织章程细则
;\)=f6N Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)xl6,bq3 ascertainment of profit 确定利润
!DjT<dxf "Asia Clear" “亚洲结算系统”
W 5DbFSgB Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(
76{2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
a Snp/g Asian Development Fund [ADF] 亚洲发展基金
1IA5.@G: Asian dollar bond 亚洲美元债券
DR+,Y2!_GT Asian dollar market 亚洲美元市场
~Nh&.a Asian dollar rate 亚洲美元利率
7|D|4!i2Y Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
x(r+ P9f\< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=d20Xa asked price 沽盘；喊价；索价；卖方报价
}N3`gCy9eN assessable income 应评税入息
jq oPLbxT assessable loss 应评税亏损
{K.rl%_|N assessable profit 应评税利润
a>Re^GT+z assessable value 应评税值
bejGfc assessed profit 估定利润
K r3];(w{ assessed value 经评估价值
# 3.)H9
assessment 评税；评定；估价；评税单
P1d,8~ ; assessment number 评税编号；估价编号
LDX*<( assessment of additional tax 补加税评税
p zEABA assessment of performance 业绩评估；实绩评价
el@XK }<dr Assessor 评税主任
5d
5t9+t asset price bubbles 资产价格泡沫
(:} <xxl asset-backed securities 具资产保证的证券
KR k~w] assets accretion 资产增值
IRB& j%LA assets and liabilities 资产与负债
G,DOBA assets betterment statement 资产递增表；资产改进表
Zc\S$+PM assets lending 实物放款；有抵押贷款
wu^q`!ml assets of the company passing on the death 死者去世时转移的公司资产
j U$Y>S>l assets pledged as security for liabilities 用作负债抵押的资产
(|0b7 |'T assets portfolio 资产投资组合
#S?c ;3- assets price 资产价格
>(tO
QeN assets quality 资产质素
i_Ar<9a~ assets realization 资产变现
DT? m/* assets refinancing arrangement 资产再集资安排
F$ {4X /9n assets securitization 资产证券化
V4?Oc2mS assets situated outside Hong Kong 在香港以外地方的资产
#:W%,$ 9\P assets stripping 削减资产；拆卖资产
^@q# $/z assets value 资产值
N9*U MVU assignee 承让人
cs5ix"1A assignment 转让；转让书；转让契
hT =f;6$ assignment of interest 权益转让
5&%fkZ0 assignment of letters patent and trade mark 专利证书及商标转让
2fBYT4*P;
assignment of property 物业转让；物业转让书
Iv1c4" assignment right 转让权
pX]21&F assignor 转让人
r /yHmEk& associate 有联系的人；有关连人士；相联者；合伙人；联系人
<,-,? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"i''Ui\H associate member 附属会员
[Pqn 3I[ associated body corporate 相联法人团体
{e6 KJ@H6 associated company 相联公司；联属公司
{9{J^@ @ associated corporation 相联法团
y {;u@o?T Association of Chartered Certified Accountants [ACCA] [United Kingdom]
M\jB)@) 公认会计师公会〔英国〕
TMtI^mkB: Association of Futures Exchange Brokers 香港期货经纪协会
TPqvp|~2 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
.' IeHh association of underwriters 承保人组织
k) 3s? assumption of control 接管
R }.3|0 assurance 担保；保险；转易；转易书
:5<#X 8>d assurance of interest 权益的转易
N.n1< at 19XX price 按一九ＸＸ年价格计算
kpWzMd &RK at a discount 按赔价计算；按贴水价格计算；打折扣
2b~
HHVruX at a premium 按溢价计算；按升水价格计算
-PXoMZx% at call 通知付款；按通知
:4] J2U\@ at constant market price 按固定市价计算
Wa{%0inZ at constant price 按固定价格计算
W%H] Uyt at cost 按成本计算
8iOO1I?+ at current market price 按当时市价计算；按现时市价计算
{)uU6z
{' at current price 按当时价格计算；按现时价格计算
( w5f(4 at factor cost 按要素成本计算；按生产要素成本计算
E7gL~4I at money-of-the-day price 按付款当日价格计算
`M6YblnJZ at or better 按指定或较佳价位〔买卖指令〕
79a9L{gso at par 按面值计算；平价
PMsC*U,oe at sight 见票即付
_Z0\`kba+ at the close 按收市盘
<\Vi,, at the opening 按开市盘
Bjtj{B attestation 见证；见证条款
e-jw ^
at-the-money option 平价期权
oM2|]ew) attorney 受权人；受托代表人
BZ}`4W' attornment 新拥有人承认书
=_uol8v attributable profit 可归属利润
WySNL#>a attributable share value 可归属股份价值
+!G4tA$g Auckland Stock Exchange 奥克兰证券交易所
Qz# 3p3N? auction 拍卖
:K: f^o]s auctioneer 拍卖商
4u7 Cm audit 审计；核数
/jvO XS\M Audit Commission 审计署
#Af)n( Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
d`UF0T 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
{GAs FnZk audit review 帐目审查
Z%KL[R}^w; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
p AMo
XJ` audited account 审计帐目；经审计的帐目
n}42'9p audited annual account 经审计的周年帐目
\3L$I-]m audited balance sheet 经审计的资产负债表
/%-o.hT auditor 核数师；核数主任；审计师
nhp)yW auditor's certificate 核数师证明书；审计师证明书
hJ<:-u+yk} auditor's report 核数师报告；审计师报告
" S ?Km Aussie bond 澳元债券
&^AzIfX}Gw austerity budget 紧缩预算
s87 a % Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m\l51}xz Australia All Ordinaries Index 澳洲所有普通股票指数
=z+-l5Gu" Australian Dollar [AUD] 澳元
{`tHJ|8 Australian Options Market 澳大利亚期权市场
bGhhh/n Australian Securities Commission 澳洲证券事务监察委员会
G,+xT}@wu Australian Society of Certified Practising Accountants 澳洲执业会计师公会
s z;=mMr/Z Australian Stock Exchange 澳大利亚证券交易所
U`:l AG Austrian Schilling [ATS] 奥地利先令
o`oRG)QC authentication 认证；鉴证
(H'_KPK authority to purchase 委托购买证；委购书
58qaA\iw authorization 认可；核准；授权；授权书
$_ST:h&C authorization by direction 指示授权
$:qI&)/ authorization by instruction 指令授权
n+v!H O"2u authorization by warrant 令状授权
D%6ir*%T authorization of unit trust 单位信托的认可
B 9%yd*SJ authorized agent 指定代理人
Pw0{.W~r authorized capital 法定资本
L~'^ W/N authorized clerk 出市员
z?8zFP authorized dealer 认可交易商
/+Wb6 {lY authorized financial institution 认可财务机构
mvUVy1-c authorized fund 认可基金
,| $|kO/ authorized fund house 获授权的基金公司；认可基金公司
---Ks0\V authorized institution 认可机构
I|Vk., authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@SX%?
mk8G authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
s?4%<jz authorized insurer 获授权保险人；获认可承保人
*?EjYI authorized investment 特准投资项目
I8E\'`:< authorized person 获授权人
m0dFA <5- authorized representative 获授权代表
DW'0j$; authorized share capital 法定股本
< P? 3GT/ automated quotation system 自动报价系统
yt]Oj*nn0K Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]w1BJZa36 自动交易系统〔香港期货交易所有限公司〕
l4R<`b\Jt automatic adjustment mechanism 自动调整机制
' lQ automatic adjustment system 自动调整系统
H24ate?t, Automatic Clearing House 自动票据交换所
eLe,= automatic exchange rates accumulation system 自动化汇率累集系统
TWl(\<&+) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
G}Qk!r automatic teller machine [ATM] 自动柜员机
ogkz(wZ autopay 自动转帐
?=pZmvQg available assets 可用资产
E@\d<c. available fiscal reserve 现存财政储备
W( ]E04 available profit 可用利润
+73=2.C0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
J?|K#<% average 平均；平均数；海损
Pp i- skT average basic salary 平均基本薪金
URmAI8fq*M average consumer expenditure 平均消费开支；一般消费开支
,6%hu|Y* average cost 平均成本
R-2F Nl average cost of land production 增辟土地平均成本
l&e5_]+% average daily turnover 平均每日成交额
Sm*Jysy` average daily wage rate 平均每日工资率
S4aHce5PXA average expenditure pattern 平均开支模式
~|0F?~eR7 average growth rate 平均增长率
=0 !\F~ average net fixed assets 固定资产平均净值
priT 7! average of relatives 相对价格平均数
rhz v^t average price 平均价格
@?^LxqAWA average propensity to consume 平均消费倾向；一般消费倾向
.5#t B*H average propensity to save 平均储蓄倾向；一般储蓄倾向
f2SU 5e2 average rate 平均率
u]>>B>KOJ7 average revenue 平均收入；平均收益
mv9E {m average stock 平均库存；平均存货
8R??J>h5\ average yearly rent 平均年租
vS24;:f avoidance of double taxation 避免双重课税
nDoiG#N0 avoidance of tax 避税
