A:
F5M{`:/ A share Ａ股；甲类股份
1F+nWc2 b abatement of tax 减税；减扣免税额
ey\(*Tu9 ABN AMRO Bank N.V. 荷兰银行
|uX&T `7?- above-the-line expenditure 线上项目支出；经常预算支出
4{b/Nv :b above-the-line receipt 线上项目收入；经常预算收入
AJ6O> Euq ABSA Asia Limited 南非联合亚洲有限公司
l1%*L yD absolute change 绝对数值变更
ZmI# -[/ absolute expenditure 实际开支
QkLcs6)R absolute guideline figure 绝对准则数字
NH1ak(zHW absolute interest 绝对权益
y5Fgf3P@ju absolute order of discharge 绝对破产解除令
LmUR@
/V Q absolute profit margin 绝对利润幅度
,S~A]uH' absolute value 实值；绝对值
4 XGE w9`3 absolutely vested interest 绝对既得权益
AboRuHQ absorbed cost 已吸收成本；已分摊成本
fSGaUBi q} absorption 吸收；分摊；合并
Fl"LK:) absorption rate 吸收率；摊配率；分摊率
u/wWD @ , ACB Finance Limited 亚洲商业财务有限公司
Jq+@%#G acceptable form of reciprocity 合理的互惠条件
nE : Wl acceptable rate 适当利率；适当汇率
=,08D^ xY acceptance agreement 承兑协议
Tc|+:Us y acceptance for honour 参加承兑
%;J$ h^ acceptor 承兑人；接受人；受票人
N ]GF>kf: acceptor for honour 参加承兑人
5"+;}E|q accident insurance 意外保险
dbF9%I@ Accident Insurance Association of Hong Kong 香港意外保险公会
5j _[z|W2 accident insurance scheme 意外保险计划
J`wx72/-ZW accident year basis 意外年度基准
U;gy4rj accommodation 通融；贷款
k_Lv\'Ok accommodation bill 通融票据；空头票据
\tdYTb. accommodation party 汇票代发人
'[b w7T account balance 帐户余额；帐户结余
r Kl account book 帐簿
[.;8GMW account collected in advance 预收款项
c l M6R account current book 往来帐簿
-&QpQ7q1 account of after-acquired property 事后取得的财产报告
h9~oS/%: account of defaulter 拖欠帐目
;:bnLSPo account payable 应付帐款
$us7fuKE account payee only [A/C payee only] 只可转帐；存入收款人帐户
C.se/\PE account receivable 应收帐款
mk6>}z* account receivable report 应收帐款报表
<u account statement 结单；帐单；会计财务报表
D@k#'KU account title 帐户名称；会计科目
:K!L-*>A9 accountant's report 会计师报告
(&/~q:a> Accountant's Report Rules 会计师报告规则
j3>&Su>H4 accounting and auditing procedure 会计与审计程序；会计与核数程序
4*UKR!sr Accounting Arrangements 《会计安排》
R]o2_r7N"} accounting basis 会计基础
q-e3 ;$ accounting by Official Receiver 破产管理署署长呈交的帐目
Su'l &]
Accounting Circular 《会计通告》
T\Jm=+]c! accounting class 会计类别
Tb]
h<S accounting date 记帐日期；会计结算日期
\ x"BgLSE accounting for money 款项核算
<V# ]3$(S Accounting Officer 会计主任
#O7phjzgD accounting period 会计报告期；会计期
@j% 7tfW accounting policy 会计政策；会计方针
xI~ c~KC accounting practice 会计惯例
"b`3 accounting principle 会计准则
1#2L9Bi accounting record 会计记录
1\5po^Oioy accounting report 会计报告
ZPH atC Accounting Services Branch [Treasury] 会计事务部〔库务署〕
y"zZ9HQM Accounting Society of China 中国会计学会
G52z5-=v accounting statement 会计报表
]YB,K)WQ accounting system 会计制度；会计系统
~sCdvBA accounting transaction 会计事项；帐务交易
^5-SL?E accounting treatment 会计处理
/)r[}C0 accounting year 会计年度
>~T2MlRux accretion 增值；添加
yeV|j\TJI. accrual 应计项目；应累算数目
?jnbm'~S accrual basis 应计制；权责发生制
\K:?#07Wj4 accrual basis accounting 应计制会计；权责发生制会计
"}uV=y accrue 应累算；应计
Ul|htB<1: accrued benefit 应累算利益
K!gocNOf accrued charges 应计费用
Wix4se1Ac accrued cumulative preference share dividend 应累算的累积优先股股息
@EH@_EwYV accrued expenses 应累算费用
85+w\KuEY accrued interest payable 应付利息；应计未付利息
ket"fXqJX accrued interest receivable 应收利息；应计未收利息
U#4 >GO;A accrued right 累算权益
a!;K+wL
> accruing profit 应累算的利润
DW U(ld:_ accumulated fiscal reserve 累积财政储备
yuF\YOA9 accumulated profit 累积利润；滚存溢利
Kq:vTz&< accumulated reserve 累积储备
'8|joj>G= accumulation of surplus income 累积收益盈余
PB@jh} acquired assets 既得资产
M+L0 X$}NZ acquisition 收购；购置；取得
"GAKi}y">v acquisition cost 购置成本
&GI'-i acquisition expenses 购置费用
RP 6hw| acquisition of 100% interest 收购全部股权
w.Go]dpK acquisition of control 取得控制权
1xU) nXXb acquisition of fixed assets 购置固定资产
W1O Y}2kj acquisition of shell “买壳”
et`rPK~m acquisition price 收购价
qn `
\g act of God 天灾
TZ PUVOtL_ acting partner 执事合伙人
e:6mz \J active market 买卖活跃的市场；交投畅旺的市场；旺市
8b+%:eJ active partner 积极参与的合伙人
{JW_ZJx active trading 交投活跃
9 NqZ& S actual circulation 实际流通
4aG}ex-s| actual cost 实际成本
sQT<I]e actual expenditure 实际开支；实际支出
RIF*9= ,S actual income 实际入息；实际收入；实际收益
L>,x G.oG actual market 现货市场
M =GF@C;b actual price 现货价；实际价格
(}CA?/ actual profit 实际利润
"D
ivsq ^ actual quotation 实盘；实际价位；实际报价
0y/P actual year basis 按实际年度计算
iM{cr&0 actuals 实货
<;NxmO<%\ actuarial investigation 精算调查
:Y&h'FGZm actuarial principle 精算原则
F=$U.K~1? actuarial report 精算师报告
<J!?eH9 f Actuarial Society of Hong Kong 香港精算学会
r6}-EYq= actuarial valuation 精算师估值
|TuFx=~5v actuary 精算师
"%+9p6/ ad referendum agreement 暂定协议；有待覆核的协定
\0^Je>-:U ad valorem duty 从价税；按值征税
!A"-9OS2 ad valorem duty system 从价税制
8 jgamG ad valorem fee 从价费
!GZ{UmwA ad valorem tariff 从价关税
'zYx4&s additional allowance 额外免税额
rF
. Oo 0 additional amount for unexpired risk 未过期风险的额外款额
D}bCMN < additional assessable profit 补加应评税利润
f`p"uLNo< additional assessment 补加评税
HO39>:c additional commitment 额外承担
$eh>.c'&] additional commitment vote 额外承担拨款
@Y+ 9")? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*g 2N&U additional dependent parent allowance 供养父母额外免税额
'_o(I additional provision 额外拨款
< #7j~ < additional stamp duty 附加印花税
1zY" Uxp additional tax 补加税罚款；补加税款
q] m$%> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
I yt.`z adjudged bankrupt 被裁定破产
h)
W|~y@ adjudicated bankrupt 裁定破产人
lf2(h4[1R adjudication fee 裁定费；评定印花税额手续费；评估契据费
h=ko _/< adjudication of bankruptcy 裁定破产；宣告破产
^1[u'DW4 adjudication of insolvency 裁定无力偿还债务
r h6m adjusted actual 经调整的实数；调整后的实数
[u/W h+ adjusted current assets 经调整的流动资产；调整后的流动资产
fMRMQR=6B adjusted figure 经调整的数字；调整后的数额
W/< C$ T4 adjusted liabilities 经调整的负债；调整后的负债
93y!x} adjusted loss 经调整的亏损；调整后的亏损
lhJZPnx~ 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
& y:SK) adjusted profit 经调整的利润；调整后的利润
6>/g`%`N adjusted surplus 经调整的盈余额；调整后的盈余额
+rOd0? adjusted value 经调整的价值；调整后的价值
6ieP` bct adjustment 调整；修订；理算〔保险〕
'E#Bz"T adjustment centre 调剂中心
x5W.
3* adjustment lag 调整过程的时间差距；调整时差
<z-+{-?z~ adjustment mechanism 调整机制
E% \Ohs7 adjustment of loss 亏损调整
>/DlxYG? adjustment process 调整过程；调整程序
IVSd,AR7yY adjustment range 调整幅度
YRJw,xl administered exchange rate 受管制汇率
b`DPf@p^kc Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~.8p8\H administration expenses 行政费用
1Ozy;;\-9 administration fee 手续费；行政费
Z=>#|pW,) administration in bankruptcy 破产管理
& 13#/ administration order 遗产管理令
nSh}1Arp/ administrator 管理人；遗产管理人
=^gZJ@ administrator of the estate 遗产管理人
Vw b6 QIs admission of debt 债项承认书
_.3O(? p, admission of proof 接纳债权证明
,{{Z) "qaH advance 放贷款项；垫付款项；预支款项；预付款项
UU]a).rz advance account 暂支帐目；预付款帐户
%n >*jFC advance compensation 预付补偿金
_0qp!-l} advance from shareholder 股东垫款
[V.#w|n advance pending reimbursement 预支以待日后付还
Y'2 |G Jc2 advanced economy 先进经济体系
_9b;8%? Yf advancement 预付；预付财产
+(J{~A~ advances warrant 垫款令
p*" H&xA@ advancing 贷出
y4 ~;H{! adverse balance 逆差
d@_| adverse exchange 逆汇
$${9 %qPzb advertisement addressed to shareholders 在报章刊登的致股东通告
53X5&Bwh advice for collection 托收通知书
OO`-{HKt advice of drawing 提款通知书；汇票通知书
haIH `S Y advice of payment 付款通知
1 A-ess\ Advisory Committee [Securities and Futures Commission]
[5TGCGxP{ 谘询委员会〔证券及期货事务监察委员会〕
\v[?4 [ Advisory Committee on Diversification 经济多元化谘询委员会
YVB\9{H? affidavit 誓章；遗产申报誓章
ld/\`s[i affidavit of no receipt 述明无收款的誓章
1<d|@9?9` affiliate 联号；联营公司；附属公司
7.`:Z_ affiliated company 附属公司；联号；联营公司
a 9f%p affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}o MY affordability 负担能力
Q{+N{/tF African Development Bank [AfDB] 非洲开发银行
z\ ?cazQ after-acquired property 事后取得的财产
'"14(BvW after-hours dealing 市后交易
lq\/E`fc` after-tax profit 税后盈利；税后利润；税后溢利
b)Dzau agency agreement 代理协议
&Ew{ {t;" agency expenses 代理机构的开支
dUL3U Y3 agency fee 代理费
DZ~qk+,I Agency Law 《代理法》
V50FX }i agent 代理人；承销人
e|jmOYWG agent of company 公司代理人
Z 361ko} agent's fee 代理人费；经纪费
{%Q &CQG_ aggregate 总计；总数；总体数字
;UG]ckV- aggregate amount 总款额；总额
B X=YS) aggregate assets and liabilities 总体资产与负债
F~tT5?+ aggregate at constant price 按固定价格计算的总体数字
SN/
e41 aggregate demand 总需求
|] 8Hh> aggregate gross position 总持仓量
F oc) u~ aggregate limit 总限额
9py *gN# aggregate of salaries tax 合计薪俸税
*P}v82C N aggregate performance 总体表现；总体业绩
V8{5 y
<Y> aggregate supply 总体供应
LU4 k/ aggregate surplus 总盈余
}hd:avze aggregate total 整体总额
`8rI nfV aggregate value 总值；合计价值
s j{i aggregated basis 合计基准
KZ ;Q7 1 aggregated net chargeable income 合计应课税入息实额
]K(>r#'nH aggregation 合并计算；合计；总和
}D>nXhO& aggregation of incomes of husband and wife 夫妇入息合并计算
[exIK aggregation of property 财产的总和
TwZASn]o agio 差价；贴水
Z:(yX0U,[ 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》
m} dO\; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8Qt'Y9| 《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》
cy-Bhk0H Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{@8TGHKv 《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》
'8b/TL Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
wa*/Am9;~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5??\[C^"} agreement for a settlement 授产协议
}- P
='AyL agreement for assignment 转让协议
"=97:H {! agreement for sale 售卖协议；买卖协议
OPsg3pW!] agreement for sale and purchase 买卖协议
=Vm"2g,aA agreement for the payment of interest 支付利息协议
T2^0Q9E? agreement for the repayment of money 还款协议
ZW0gd7Wh agreement of reinsurance 再保险协议
43 h0i-%1 Agricultural Bank of China 中国农业银行
xVn"xk air passenger departure tax 飞机乘客离境税
,AO]4Ec Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
42wa9UL<Ka airport tax 机场税
EgT2a alcohol duty 酒精税
bijE]:<AE7 alienation 让与；让渡；转让
~@wM[}ThP$ alimony 生活费；赡养费
^ A`@g4! All Ordinaries Index [AOI] 所有普通股指数
}+fMYgw all risks 全险；综合险
R|Lr@k{6+r All Sales Record for Stock Market 《股票市场成交报告》
05cyWg9a Allied Capital Resources Limited 新联财务有限公司
L| uoFG{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=6sL }$ allocation letter 拨款信件
Pgg\(D#X` allocation of fund 分配款项；预留款项
ub0uxvz allocation of profit 利润分配；溢利分配
5}uH;E)4 allocation warrant 拨款令
?4 fXCb]7 allotment 分配；配股
Nl S/PWc6( allotment notice 股份配售通知；配股通知
]
3@.) allotment of shares 股份分配
}bxW@(bs allowable 可获宽免；免税的
8 ;C_@ allowable business loss 可扣除的营业亏损
x!08FL) allowable expenses 可扣税的支出
lnk`D(>W allowance 免税额；津贴；备抵；准备金
Gz9w1[t allowance for debts 债项的免税额
`N69xAiy allowance for depreciation by wear and tear 耗损折旧免税额
Ikn)XZU^ allowance for funeral expenses 殡殓费的免税额
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allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|%@.@c allowance for repairs and outgoings 修葺及支出方面的免税额
D/
SM/
allowance to debtor 给债务人的津贴
gfPh t 5 alteration of capital 资本更改
-!k$ Z alternate trustee 候补受托人
g{}{gBplnl amalgamation 合并
DKG%z~R* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
cx(a McX6 ambit of charges 征税范围；收费范围
;QA`2$Ow amended valuation 经修订的估值
.%pbKi
` American Commodities Exchange 美国商品交易所
d }"Dp American Express Bank Limited 美国运通银行
QKAo} 1Pq American Stock Exchange 美国证券交易所
lbCTc,xT amortization 摊销
Gs% cod amount due from banks 存放银行同业的款项
q@}eYQ=P|e amount due from banks abroad 存放海外银行同业的款项
!e}LB%zf amount due from holding companies 控股公司欠款
JToc("V amount due from local banks 存放本港银行同业的款项
&GC`4!H amount due to banks 银行同业的存款
dvAvG. ;U amount due to banks abroad 海外银行同业的存款
.UUY9@ amount due to holding companies 控股公司存款
$~[k? D amount due to local banks 本港银行同业的存款
Ie[8Iot?bn amount due to outport banks 外埠银行同业的存款
tCJ+OU5/ amount for note issue 发行纸币的款额
H |1owmbD amount of bond 担保契据的款额
I}#_Jt3R amount of consideration 代价款额
5gPcsn"D amount of contribution 供款数额
$&@L[ [xl amount of indebtedness 负债款额
19u'{/Y" amount of principal of the loan 贷款本金额
LvsNU0x amount of rates chargeable 应征差饷数额
.%D9leiRe amount of share capital 股本额
/ ~49.}yt amount of sums assured 承保款额
q ^e4 amount of variation 变动幅度
wIv_Z^% V amount of vote 拨款数额
Tq r]5 amount payable 应付款额
)Bl0
W amount receivable 应收款额
gRk%ObJGqm Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|-W7n'n analysis 分析
OKo39 A\fu ancillary risk 附属风险
[q/tKdo@ annual account 周年帐目；周年帐目报表；年度决算；年结
\Qh{uk[ annual accounting date 年结日期
x>?jfN,e annual allowance 每年免税额；年积金；年度津贴；年津
{g:I5
A# annual balance 年度余额
ndIf1} annual disposable income 每年可动用收入
3 9|4)1e annual estimates 周年预算
bvf}r
,`Q7 annual fee 年费
)jh4HMvmC annual general meeting 周年大会
&: i|;^^2 annual growth rate 年增率；每年增长率
U9d0nj9 j annual long-term supplement 长期个案每年补助金
W3XVr& annual pensionable emolument 可供计算退休金的年薪
aIrQ=} annual report 年报
vgc #IEx@ Annual Report on the Consumer Price Index 《消费物价指数年报》
B>hC8^.S|w annual return 周年报表；周年申报表；每年报税表格
F
;o ^. Annual Return Rules 《周年报表规则》
(o!v,=# 6{ annual review of consumer prices 每年消费物价回顾
],lrT0_cT annual roll-forward basis 逐年延展方式
t(O{IUYM annual salary 年薪
{R2gz]v4 annual statement 年度报表；年度决算表
6/m|Sg.m Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
(~R [ K,G annuitant 年金受益人
s)=fs#% annuity 年金
x:h0/f annuity contract 年金合约
D5wy7`c annuity on human life 人寿年金
kj o,?$r
% antecedent debt 先前的债项
;^9A o>(?y ante-dated cheque 倒填日期支票
p97}HT} anticipated expenditure 预期开支
t8Sblgq anticipated net profit 预期纯利
{Lex(( anticipated revenue 预期收入
om`x"x&6 anti-inflation measure 反通货膨胀措施
Ag 3[Nu1 anti-inflationary stance 反通货膨胀立场
JMMT 886 apparent deficit 表面赤字
U4J9b p| apparent financial solvency 表面偿债能力
s~@4 apparent partner 表面合伙人
y~.k-b<{[ application for personal assessment 个人入息课税申请书
] wH,534 application of fund 资金应用
K0|8h!WF+ application to release as liquidator and to destruct the books of accounts and documents
U e>;h9^ 申请免除清盘人职务及毁灭帐簿与文件
~ nQv
yM!$ appointed actuary 委任精算师
R6^U9 fDG appointed auditor 委任核数师；委任审计师
+:hZ,G?> appointed trustee 委任的受托人
E4a`cGb appointer 委任人
3yWu-U \k apportioned pro rata 按比例分摊
As&=Pb9 apportionment 分配；分摊
k3[%pS Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+1Qa7 \ apportionment formula 分摊方程式
*o}LI6_u apportionment of estate duty 遗产税的分摊
[jPUAr} appraisal 估价；评估
`D0>L ' appreciable growth 可观增长
jE
/pba4R appreciable impact 显着影响
I[ r appreciable increase 可观增长
'[E|3K 5d appreciation 增值；升值
>vDa`| g appreciation against other currencies 相对其他货币升值
sD|P*ir appreciation of the exchange value of Hong Kong dollar 港元汇值上升
P8hA<{UFS\ appreciation tax 增值税
f^P:eBgpx appropriation 拨款；拨用；拨付
Uxla,CCp- appropriation account 拨款帐目
_Eus<c Appropriation Bill 拨款法案
82S?@%}# J appropriation-in-aid system 补助拨款办法
e)pQh& uD approved assets 核准资产
y4%u< / approved basket stock 认可一篮子证券
{XT3M{`rWL approved budget 核准预算
&n_aMZ; approved charitable donation 认可慈善捐款
-^C't_Q o approved charitable institution 认可慈善机构
6TN!6 3{Cz approved currency 核准货币；认可货币
OLT hi[Yn approved estimates 核准预算
|v,5s=} 7 approved estimates of expenditure 核准开支预算
N7S? m@ approved overseas insurer 核准海外保险人
RoV^sbWFt approved overseas trust company 核准海外信托公司
n"[VM=YGI approved pooled investment fund 核准汇集投资基金
*Nv!Kuk approved provident fund scheme 认可公积金计划
cs'ylGH approved provision 核准拨款
Q9-o$4#R[ approved redeemable share 核准可赎回股份
Xz,- ' approved regional stock 认可地区性证券
>z YO1.~ approved retirement scheme 认可退休金计划
:xn/9y+s approved subordinated loan 核准附属贷款
S7{L-"D =y arbitrage 套戥；套汇；套利
~FnB!Mh}? arbitrageur 套戥者；套汇者
^
:%"Z& arbitrary amount 临时款项
<M(Jqb cWa arrangement 措施；安排；协定
{ o2p CH arrears 欠款
ikr|P&e#u arrears of pay 欠付薪酬
qH3<,s* arrears of revenue 逾期未收税款；逾期未收的帐项
G+k [. articles of association 组织章程；组织细则；组织章程细则
N! 7r~B
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
.AEOf0t ascertainment of profit 确定利润
ZG=B'4W "Asia Clear" “亚洲结算系统”
h/I'9&J> * Asia Commercial Bank Ltd. 亚洲商业银行有限公司
wv.FL$f[@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
udRum7XW 3 Asian Development Fund [ADF] 亚洲发展基金
u/`jb2eEU: Asian dollar bond 亚洲美元债券
yc./:t1at> Asian dollar market 亚洲美元市场
>(v%"04|e Asian dollar rate 亚洲美元利率
m!{}Y]FZn Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
H+^ 93 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s0,\[rM asked price 沽盘；喊价；索价；卖方报价
*?;<buJb? assessable income 应评税入息
OYcf+p"<\ assessable loss 应评税亏损
JfJU OaL assessable profit 应评税利润
+-b:XeHSZ assessable value 应评税值
?y.q<F) assessed profit 估定利润
h8IjTd]z{$ assessed value 经评估价值
"qL4D 4 assessment 评税；评定；估价；评税单
DU_38tz assessment number 评税编号；估价编号
WM& k assessment of additional tax 补加税评税
HK@LA3 assessment of performance 业绩评估；实绩评价
-7 GF2
@ Assessor 评税主任
6kW <i,A
- asset price bubbles 资产价格泡沫
1-_op !N asset-backed securities 具资产保证的证券
5gZEcJ assets accretion 资产增值
)XB31^ assets and liabilities 资产与负债
O]ZP- WG assets betterment statement 资产递增表；资产改进表
' 0iXx assets lending 实物放款；有抵押贷款
nWTo$*>W assets of the company passing on the death 死者去世时转移的公司资产
)&G
uZ assets pledged as security for liabilities 用作负债抵押的资产
h/h`?vWu assets portfolio 资产投资组合
DP2 ^(d< assets price 资产价格
m$T?~o o assets quality 资产质素
it=4cHT assets realization 资产变现
"AN2K assets refinancing arrangement 资产再集资安排
| aH ;@V assets securitization 资产证券化
j@4
yRl ^ assets situated outside Hong Kong 在香港以外地方的资产
]Y#$!fIx assets stripping 削减资产；拆卖资产
Ri$wt.b assets value 资产值
Qo*,2B9R L assignee 承让人
BMw_F)hTO assignment 转让；转让书；转让契
sE*A,z? assignment of interest 权益转让
:D-xa!7 assignment of letters patent and trade mark 专利证书及商标转让
T*,kBJ assignment of property 物业转让；物业转让书
*/=5m] assignment right 转让权
a );> assignor 转让人
?k lV;+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
.C
avb Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
n^8LF9r associate member 附属会员
#;Yn8'a~ associated body corporate 相联法人团体
u{0'" jVJ associated company 相联公司；联属公司
h kzy I~7 associated corporation 相联法团
[ vU$zZ< Association of Chartered Certified Accountants [ACCA] [United Kingdom]
I }AO_rtb 公认会计师公会〔英国〕
;#np~gL Association of Futures Exchange Brokers 香港期货经纪协会
zd) 2@jX= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
%w
<59d6 association of underwriters 承保人组织
E?c)W A2iH assumption of control 接管
wGd4:W assurance 担保；保险；转易；转易书
V K/;ohTTP assurance of interest 权益的转易
"Aw|
7XII at 19XX price 按一九ＸＸ年价格计算
D- )jmz>R at a discount 按赔价计算；按贴水价格计算；打折扣
?Ji.bnfK at a premium 按溢价计算；按升水价格计算
I(6k.PQ at call 通知付款；按通知
~z)diF< at constant market price 按固定市价计算
:t
&ib}v at constant price 按固定价格计算
R|PFGhi6"A at cost 按成本计算
,vBi) H at current market price 按当时市价计算；按现时市价计算
SK 2nxZOH at current price 按当时价格计算；按现时价格计算
TNs0^h) at factor cost 按要素成本计算；按生产要素成本计算
xPa>-N=* at money-of-the-day price 按付款当日价格计算
{^TV Zdw at or better 按指定或较佳价位〔买卖指令〕
Pb0+ z=L at par 按面值计算；平价
8'=8! V at sight 见票即付
@Q: 5{? at the close 按收市盘
NTR w:' at the opening 按开市盘
N2yxli attestation 见证；见证条款
=Qt08,.bW at-the-money option 平价期权
PV? XpT attorney 受权人；受托代表人
{I s?>m4 attornment 新拥有人承认书
v:s.V>{"S attributable profit 可归属利润
QcyYTg4i attributable share value 可归属股份价值
xk}(u`:. Auckland Stock Exchange 奥克兰证券交易所
xNG 'UbU auction 拍卖
".&x`C auctioneer 拍卖商
vkE[Ur> audit 审计；核数
3z Jbb3e Audit Commission 审计署
ZN)a}\] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%G9: M;|' 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〕
O=os ,'" audit review 帐目审查
vF, !8e'v Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?#@JH audited account 审计帐目；经审计的帐目
D:Zpls . audited annual account 经审计的周年帐目
TGxspmY6 audited balance sheet 经审计的资产负债表
^H'zS3S auditor 核数师；核数主任；审计师
Ro+/=*ql~ auditor's certificate 核数师证明书；审计师证明书
|]7z auditor's report 核数师报告；审计师报告
sY?pp
' }a Aussie bond 澳元债券
owA3>E5t& austerity budget 紧缩预算
ZoJ:4uo
N` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
f o])=K M Australia All Ordinaries Index 澳洲所有普通股票指数
g`KVF"8 Australian Dollar [AUD] 澳元
Lu&2^U STO Australian Options Market 澳大利亚期权市场
&wj;: f Australian Securities Commission 澳洲证券事务监察委员会
,RFcR[ak Australian Society of Certified Practising Accountants 澳洲执业会计师公会
lh m=( 7Y Australian Stock Exchange 澳大利亚证券交易所
wI +oG Austrian Schilling [ATS] 奥地利先令
c 1 j) authentication 认证；鉴证
/ZAS%_as authority to purchase 委托购买证；委购书
YH`/;H=$G/ authorization 认可；核准；授权；授权书
Gy36{* authorization by direction 指示授权
t0Q/vp*/ authorization by instruction 指令授权
~ei\~;n\@ authorization by warrant 令状授权
^6v o b authorization of unit trust 单位信托的认可
^ri?eKy.-g authorized agent 指定代理人
q_Td!?2? authorized capital 法定资本
9W QC\/w authorized clerk 出市员
VNx|nP& authorized dealer 认可交易商
8ID
fYJ authorized financial institution 认可财务机构
0*^)n&O authorized fund 认可基金
SJ1
1LF3) authorized fund house 获授权的基金公司；认可基金公司
ocwRU0+j authorized institution 认可机构
iqCKVo7:M authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
o"@ y=n/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
d )|{iUcW authorized insurer 获授权保险人；获认可承保人
IC}?oXs5G authorized investment 特准投资项目
c }>:>^ authorized person 获授权人
N7 j authorized representative 获授权代表
VHX&#vm* authorized share capital 法定股本
BsVUEF ,N automated quotation system 自动报价系统
"m3:HS Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ShanwaCDqv 自动交易系统〔香港期货交易所有限公司〕
nf!RB-orF automatic adjustment mechanism 自动调整机制
Y >-|`2Z
automatic adjustment system 自动调整系统
po_||NIY Automatic Clearing House 自动票据交换所
=%AFn9q automatic exchange rates accumulation system 自动化汇率累集系统
0 1 [LPN Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_xign 3 automatic teller machine [ATM] 自动柜员机
#ej^K |Qx autopay 自动转帐
FKf lN available assets 可用资产
yn<z!z%mz available fiscal reserve 现存财政储备
pYV$sDlD available profit 可用利润
q4vu r>m6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
10 dVV[= average 平均；平均数；海损
+F ~;Q$T average basic salary 平均基本薪金
.:,RoK1 average consumer expenditure 平均消费开支；一般消费开支
lpkg( J#& average cost 平均成本
0 j%@P[zQ average cost of land production 增辟土地平均成本
ZjLzS]\a average daily turnover 平均每日成交额
sqHv rI average daily wage rate 平均每日工资率
=t l[?6 average expenditure pattern 平均开支模式
s}A)sBsaP3 average growth rate 平均增长率
W#|]m=2W average net fixed assets 固定资产平均净值
/=4P< &J average of relatives 相对价格平均数
+v%V1lf^~ average price 平均价格
l|-1H76 average propensity to consume 平均消费倾向；一般消费倾向
?}%Gr,tj2 average propensity to save 平均储蓄倾向；一般储蓄倾向
DG1
>T average rate 平均率
Xg.'<.!g0 average revenue 平均收入；平均收益
/E(H`;DG average stock 平均库存；平均存货
2XrPgq' average yearly rent 平均年租
"Iu[)O% avoidance of double taxation 避免双重课税
=9n$ at$l@ avoidance of tax 避税
