A:
_ }(ej&'f A share Ａ股；甲类股份
Yx{q VU abatement of tax 减税；减扣免税额
Kt3 ]r:&J ABN AMRO Bank N.V. 荷兰银行
9k[>(LC above-the-line expenditure 线上项目支出；经常预算支出
wc#E:GJcK above-the-line receipt 线上项目收入；经常预算收入
X,"(G}KUA ABSA Asia Limited 南非联合亚洲有限公司
L\Y4$e9bF8 absolute change 绝对数值变更
;}k9YlQrN absolute expenditure 实际开支
8e3I@mv absolute guideline figure 绝对准则数字
HRxA0y= absolute interest 绝对权益
hbg:}R=B< absolute order of discharge 绝对破产解除令
$D)Ajd; absolute profit margin 绝对利润幅度
MF["-GvP/ absolute value 实值；绝对值
oyeJ"E2 absolutely vested interest 绝对既得权益
p 3*y8g- absorbed cost 已吸收成本；已分摊成本
EFNi# D8s absorption 吸收；分摊；合并
I?_YL * absorption rate 吸收率；摊配率；分摊率
f Nnemn@> ACB Finance Limited 亚洲商业财务有限公司
@XL5$k[Y acceptable form of reciprocity 合理的互惠条件
ij<6gv~ n" acceptable rate 适当利率；适当汇率
n^2p jTkl acceptance agreement 承兑协议
r 1)@ 7Nt acceptance for honour 参加承兑
BQfq]ti acceptor 承兑人；接受人；受票人
lEe<! B$d" acceptor for honour 参加承兑人
W dN OE;R accident insurance 意外保险
,_(AiQK Accident Insurance Association of Hong Kong 香港意外保险公会
- .EH?{i accident insurance scheme 意外保险计划
<yHa[c`L accident year basis 意外年度基准
)IH|S5mG? accommodation 通融；贷款
C>:'@o
Z accommodation bill 通融票据；空头票据
b,Vg3BS accommodation party 汇票代发人
}[gk9uM_7 account balance 帐户余额；帐户结余
H${5pY_M account book 帐簿
Ghb Jty` account collected in advance 预收款项
J>XMaI})U account current book 往来帐簿
O<o>/HH$ account of after-acquired property 事后取得的财产报告
%2j R J account of defaulter 拖欠帐目
*l T: P- account payable 应付帐款
,s9gGCA account payee only [A/C payee only] 只可转帐；存入收款人帐户
A3 |hFk account receivable 应收帐款
yHk}'YP account receivable report 应收帐款报表
\6)]!$F6: account statement 结单；帐单；会计财务报表
GZwz4=` account title 帐户名称；会计科目
lEWF~L5=: accountant's report 会计师报告
NB|yLkoDyI Accountant's Report Rules 会计师报告规则
Oe/\@f0bLT accounting and auditing procedure 会计与审计程序；会计与核数程序
RMvq\J}w! Accounting Arrangements 《会计安排》
2` ;&Uwt accounting basis 会计基础
C@3`n;yZ= accounting by Official Receiver 破产管理署署长呈交的帐目
f6r~Ycf,f Accounting Circular 《会计通告》
$ rU"Krf67 accounting class 会计类别
1\aJ[t accounting date 记帐日期；会计结算日期
%7y8a`} accounting for money 款项核算
zG. \xmp Accounting Officer 会计主任
vk&6L%_~a accounting period 会计报告期；会计期
ym =7E Y?o accounting policy 会计政策；会计方针
Y%1 94fY$ accounting practice 会计惯例
x<fF1]; accounting principle 会计准则
KW1b #g%Z accounting record 会计记录
}@XokRk accounting report 会计报告
qG<3H!Z!ky Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$%P?2g"j, Accounting Society of China 中国会计学会
W:gpcR]> accounting statement 会计报表
fZ5zsm' N accounting system 会计制度；会计系统
8h%oJ4da accounting transaction 会计事项；帐务交易
W Y] accounting treatment 会计处理
+\_c*'K> accounting year 会计年度
6B=: P3Y accretion 增值；添加
I GQcQ/M accrual 应计项目；应累算数目
j*' +f~ A accrual basis 应计制；权责发生制
p" UdD accrual basis accounting 应计制会计；权责发生制会计
5mYX#//: accrue 应累算；应计
iX|K4.Pz{ accrued benefit 应累算利益
e>] gC a accrued charges 应计费用
=+z +`ot accrued cumulative preference share dividend 应累算的累积优先股股息
NtfzAz/ accrued expenses 应累算费用
S<Os\/* accrued interest payable 应付利息；应计未付利息
w$##GM=Tq accrued interest receivable 应收利息；应计未收利息
A 6IrA/b accrued right 累算权益
bQlv b accruing profit 应累算的利润
y<5RV>"Vg accumulated fiscal reserve 累积财政储备
e"D%eFkDW accumulated profit 累积利润；滚存溢利
a-bj! Rs accumulated reserve 累积储备
Pb`Uxv accumulation of surplus income 累积收益盈余
B8~JUGD acquired assets 既得资产
X;&Iu{&= acquisition 收购；购置；取得
<c77GimD? acquisition cost 购置成本
}nUq=@ej acquisition expenses 购置费用
SYE+A`a acquisition of 100% interest 收购全部股权
2t[P-on acquisition of control 取得控制权
dtT: ,& acquisition of fixed assets 购置固定资产
@ y!oKF acquisition of shell “买壳”
Mm)yabP acquisition price 收购价
j"F?^0aR,Q act of God 天灾
I?&/J4o: acting partner 执事合伙人
8 v }B-cS active market 买卖活跃的市场；交投畅旺的市场；旺市
1p5n}| active partner 积极参与的合伙人
1) o6jGQ active trading 交投活跃
>'1 [Bh actual circulation 实际流通
T@%\?=P actual cost 实际成本
?y c{@ | actual expenditure 实际开支；实际支出
v6M4KC2? actual income 实际入息；实际收入；实际收益
Ls` [7w actual market 现货市场
0H/)wy2ym actual price 现货价；实际价格
d@XXqCR< actual profit 实际利润
U
#C@ &2 actual quotation 实盘；实际价位；实际报价
ak A7))Q actual year basis 按实际年度计算
# soV'SFG actuals 实货
bQ3txuha actuarial investigation 精算调查
(yb$h0HN actuarial principle 精算原则
l@)`Q actuarial report 精算师报告
8g0VTY4$jP Actuarial Society of Hong Kong 香港精算学会
r@a]fTf actuarial valuation 精算师估值
YO 'aX actuary 精算师
S"4eS ,5L| ad referendum agreement 暂定协议；有待覆核的协定
g7" 2}|qxo ad valorem duty 从价税；按值征税
(QTF+~) ad valorem duty system 从价税制
x:K~?c3 ad valorem fee 从价费
{sfA$ d0 ad valorem tariff 从价关税
vh#81}@N7* additional allowance 额外免税额
er8T:.Py additional amount for unexpired risk 未过期风险的额外款额
;
I;&O5Y additional assessable profit 补加应评税利润
SF= TG84< additional assessment 补加评税
%E\zR/ additional commitment 额外承担
X- ZZLl# additional commitment vote 额外承担拨款
V,h}l" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
bFIM 07 additional dependent parent allowance 供养父母额外免税额
9 {wRqY additional provision 额外拨款
U4.$o ]58 additional stamp duty 附加印花税
IIG9&F$G additional tax 补加税罚款；补加税款
_ a#k3r Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
} J[Z)u adjudged bankrupt 被裁定破产
4_`(c1oA adjudicated bankrupt 裁定破产人
UCt}\IJ adjudication fee 裁定费；评定印花税额手续费；评估契据费
a$j ~YUG_ adjudication of bankruptcy 裁定破产；宣告破产
)qRH?Hsb7 adjudication of insolvency 裁定无力偿还债务
"Ccyj / adjusted actual 经调整的实数；调整后的实数
M#_ |WL~ adjusted current assets 经调整的流动资产；调整后的流动资产
F8S>L d adjusted figure 经调整的数字；调整后的数额
\%|Xf[AX adjusted liabilities 经调整的负债；调整后的负债
/%mT2 adjusted loss 经调整的亏损；调整后的亏损
;1HzY\d%< adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
]rG/?1'^i adjusted profit 经调整的利润；调整后的利润
RR+{uSO,t adjusted surplus 经调整的盈余额；调整后的盈余额
B[k=6EU8k adjusted value 经调整的价值；调整后的价值
<D[0mi0 adjustment 调整；修订；理算〔保险〕
]OtnekkK$ adjustment centre 调剂中心
5a-x$Qb9 adjustment lag 调整过程的时间差距；调整时差
9=mc3m:Tb( adjustment mechanism 调整机制
1<t J3>Xl adjustment of loss 亏损调整
lA pZC6Iwk adjustment process 调整过程；调整程序
_%[po%] adjustment range 调整幅度
YF)]B |I administered exchange rate 受管制汇率
84WX I#BH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>J5C .hx administration expenses 行政费用
T]JmnCX>: administration fee 手续费；行政费
q;}iW:r&Q administration in bankruptcy 破产管理
\_ V*Cs administration order 遗产管理令
Xhq7)/jp administrator 管理人；遗产管理人
$g^D1zkuDT administrator of the estate 遗产管理人
"[eH|z/ admission of debt 债项承认书
a%A!Dz S admission of proof 接纳债权证明
WfD fj advance 放贷款项；垫付款项；预支款项；预付款项
OXm `n/64+ advance account 暂支帐目；预付款帐户
P)kJ[Zv>f advance compensation 预付补偿金
!
,bQ;p3g| advance from shareholder 股东垫款
F"bz<{ advance pending reimbursement 预支以待日后付还
=?c""~7 advanced economy 先进经济体系
O%3Hp.|! advancement 预付；预付财产
<PVwf`W. advances warrant 垫款令
lm6hFvEZ advancing 贷出
y^"@$ adverse balance 逆差
p- a{6<h adverse exchange 逆汇
kU+|QBA@ advertisement addressed to shareholders 在报章刊登的致股东通告
L
R\LC6kM advice for collection 托收通知书
pCDN9*0/ advice of drawing 提款通知书；汇票通知书
vTgx7gP advice of payment 付款通知
x_ /}R3d Advisory Committee [Securities and Futures Commission]
'Oj 1@0*0 谘询委员会〔证券及期货事务监察委员会〕
D<m0G]Ht* Advisory Committee on Diversification 经济多元化谘询委员会
X@"G1j >/ affidavit 誓章；遗产申报誓章
J\Hv42 affidavit of no receipt 述明无收款的誓章
*i}X(s fe affiliate 联号；联营公司；附属公司
qi B~ affiliated company 附属公司；联号；联营公司
D#G%WT/" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
o K>(yC[ affordability 负担能力
WR3,woo African Development Bank [AfDB] 非洲开发银行
`sCn4-$8 after-acquired property 事后取得的财产
|mP};&b after-hours dealing 市后交易
lH; V9D^ after-tax profit 税后盈利；税后利润；税后溢利
}DXG ;L agency agreement 代理协议
=gs-#\% agency expenses 代理机构的开支
'f!U[Qatg agency fee 代理费
. %s
U)$bH Agency Law 《代理法》
~ney~Pz_ agent 代理人；承销人
m`9nDiV agent of company 公司代理人
J*[@M*R;& agent's fee 代理人费；经纪费
4 Wp5[(bg aggregate 总计；总数；总体数字
r=&,2meo aggregate amount 总款额；总额
qXg&E}]:= aggregate assets and liabilities 总体资产与负债
'w27Lt'V aggregate at constant price 按固定价格计算的总体数字
* I)J%# aggregate demand 总需求
uN:KivVe aggregate gross position 总持仓量
%rMCiz aggregate limit 总限额
Jup)A`64 aggregate of salaries tax 合计薪俸税
dYwkP^KB aggregate performance 总体表现；总体业绩
58Ce>*~ aggregate supply 总体供应
ov,|`FdU^T aggregate surplus 总盈余
c7jmzo aggregate total 整体总额
X+C*+k,z aggregate value 总值；合计价值
a8f#q]TyQ aggregated basis 合计基准
SfnQW}RGI aggregated net chargeable income 合计应课税入息实额
QJ3#~GYNr aggregation 合并计算；合计；总和
V D~5]TQ aggregation of incomes of husband and wife 夫妇入息合并计算
\4L ur aggregation of property 财产的总和
54C J6"q agio 差价；贴水
+bS\iw + 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》
V2ih/mh Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
vY-CXWC 7 《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》
. P$m?p # Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@^< odmM 《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》
\y5lYb,*c_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
3l~+VB R_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
BYB4- , agreement for a settlement 授产协议
`UTPX'Vz agreement for assignment 转让协议
d/bimQ agreement for sale 售卖协议；买卖协议
${Mz O i agreement for sale and purchase 买卖协议
x-m *p^} agreement for the payment of interest 支付利息协议
b)< W C$" agreement for the repayment of money 还款协议
' @RF agreement of reinsurance 再保险协议
hO ]F\0 + Agricultural Bank of China 中国农业银行
b3^:Bh9 air passenger departure tax 飞机乘客离境税
z.I c?Wz7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
bGCC?}\ airport tax 机场税
1EXT^2!D alcohol duty 酒精税
>jX " alienation 让与；让渡；转让
68XJ`/d alimony 生活费；赡养费
xgcxA: All Ordinaries Index [AOI] 所有普通股指数
C gx:6TRS all risks 全险；综合险
b^VRpv All Sales Record for Stock Market 《股票市场成交报告》
V
9Qt;]mQ Allied Capital Resources Limited 新联财务有限公司
E{<#h9=> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
t,?, T~#9 allocation letter 拨款信件
q<
XFw-Pv allocation of fund 分配款项；预留款项
(dq_ ,LI allocation of profit 利润分配；溢利分配
o]q~sJVk6 allocation warrant 拨款令
u]Ku96! allotment 分配；配股
*S ag allotment notice 股份配售通知；配股通知
rO7_K>g? allotment of shares 股份分配
u%~'+= allowable 可获宽免；免税的
9j:]<?D,A allowable business loss 可扣除的营业亏损
'F d+1
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`eM ZhY o allowance 免税额；津贴；备抵；准备金
gz~oQ
l)zJ allowance for debts 债项的免税额
d}\]!x3t allowance for depreciation by wear and tear 耗损折旧免税额
8Yh'/,o=L# allowance for funeral expenses 殡殓费的免税额
[)Nt;|U allowance for inflation 为通货膨胀而预留的款项；通胀准备金
cXPpxRXBD allowance for repairs and outgoings 修葺及支出方面的免税额
.; F<X \_ allowance to debtor 给债务人的津贴
~_fc =^o alteration of capital 资本更改
h m RmU{(Y alternate trustee 候补受托人
p i ?/]}: amalgamation 合并
p^pd7)sBr ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ga;nM#/ ambit of charges 征税范围；收费范围
$@L;j amended valuation 经修订的估值
k|/VNV( =0 American Commodities Exchange 美国商品交易所
nQ\` ] _C American Express Bank Limited 美国运通银行
SZF 8InyF American Stock Exchange 美国证券交易所
^2~ZOP $A amortization 摊销
Kk8wlC amount due from banks 存放银行同业的款项
uO]D=Z\S( amount due from banks abroad 存放海外银行同业的款项
~#E&E%sJ amount due from holding companies 控股公司欠款
zR<{z amount due from local banks 存放本港银行同业的款项
^ Kz ?SO amount due to banks 银行同业的存款
I?'*vAW< amount due to banks abroad 海外银行同业的存款
|M;Nq@bRv amount due to holding companies 控股公司存款
gw)4P tb! amount due to local banks 本港银行同业的存款
[ P
&B amount due to outport banks 外埠银行同业的存款
<[k3x8H' amount for note issue 发行纸币的款额
dPEDsG0$a amount of bond 担保契据的款额
5p#0K@`n/ amount of consideration 代价款额
I {89chi amount of contribution 供款数额
\p(S4?I7 amount of indebtedness 负债款额
z\m$>C| amount of principal of the loan 贷款本金额
CtCReH03 amount of rates chargeable 应征差饷数额
nnyT,e% amount of share capital 股本额
l$gJ^Wf2gY amount of sums assured 承保款额
y~+LzDV amount of variation 变动幅度
sWlxt q g amount of vote 拨款数额
E{T3X wg amount payable 应付款额
zIF1A*UH amount receivable 应收款额
%@PcQJg U< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4mDHAR%D analysis 分析
`j{3| C= ancillary risk 附属风险
16 AlmegDk annual account 周年帐目；周年帐目报表；年度决算；年结
2H`r:x<Z- annual accounting date 年结日期
(2;Aqx5i annual allowance 每年免税额；年积金；年度津贴；年津
mfj{_fR3 annual balance 年度余额
w5i*pOG)Z annual disposable income 每年可动用收入
X"TL'"?fo annual estimates 周年预算
z\|<h=EU annual fee 年费
uU)t_W&-J annual general meeting 周年大会
q] ="ek&_ annual growth rate 年增率；每年增长率
jA,y.(mR annual long-term supplement 长期个案每年补助金
>&.N_,* annual pensionable emolument 可供计算退休金的年薪
._0$#J S[ annual report 年报
5$U 49j Annual Report on the Consumer Price Index 《消费物价指数年报》
0aY|: annual return 周年报表；周年申报表；每年报税表格
oO
tjG3B({ Annual Return Rules 《周年报表规则》
&E]) sJ0 annual review of consumer prices 每年消费物价回顾
;-1KPDIp` annual roll-forward basis 逐年延展方式
JY c:@\
annual salary 年薪
12
) annual statement 年度报表；年度决算表
rPB Ju0D" 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
t%mi#Gh( annuitant 年金受益人
M EI&]qI annuity 年金
RhJ 3>DL annuity contract 年金合约
&3iI\s[ annuity on human life 人寿年金
W>' DQB antecedent debt 先前的债项
XI Mh< ante-dated cheque 倒填日期支票
570ja7C: anticipated expenditure 预期开支
iX?j " =! anticipated net profit 预期纯利
O. dZ3!!+ anticipated revenue 预期收入
!*c%Dj anti-inflation measure 反通货膨胀措施
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anti-inflationary stance 反通货膨胀立场
SVa^:\"$ [ apparent deficit 表面赤字
46f- po_ apparent financial solvency 表面偿债能力
?.,F3@W " apparent partner 表面合伙人
Ge)G.> c application for personal assessment 个人入息课税申请书
(1=@.srAzK application of fund 资金应用
3SY1>}(Y application to release as liquidator and to destruct the books of accounts and documents
~[ !Tpq5 申请免除清盘人职务及毁灭帐簿与文件
MTwzL<@$ appointed actuary 委任精算师
b|87=1^m[ appointed auditor 委任核数师；委任审计师
_Q #[IH9 appointed trustee 委任的受托人
HHx5 VI appointer 委任人
]f Y:+Ru apportioned pro rata 按比例分摊
eF;Jj>\R+i apportionment 分配；分摊
# 9bw'm Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
CM~x1f *v apportionment formula 分摊方程式
f:8!@,I apportionment of estate duty 遗产税的分摊
=&g:dX|q8 appraisal 估价；评估
@[D5{v)S appreciable growth 可观增长
\&d1bq appreciable impact 显着影响
lGet)/w;c appreciable increase 可观增长
ZW))Mx#K=T appreciation 增值；升值
<e Y2}Ml appreciation against other currencies 相对其他货币升值
~I")-2"B appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\ $TM=Ykj appreciation tax 增值税
7IUJHc[R? appropriation 拨款；拨用；拨付
[?6+ r appropriation account 拨款帐目
G9S3r3 Appropriation Bill 拨款法案
l )r^|9{ appropriation-in-aid system 补助拨款办法
0]ai*\,W7~ approved assets 核准资产
yu #m6K approved basket stock 认可一篮子证券
E.C=VfBW approved budget 核准预算
1&h\\&ic approved charitable donation 认可慈善捐款
Uv k: approved charitable institution 认可慈善机构
"wVisL2+. approved currency 核准货币；认可货币
t^bh2 $J approved estimates 核准预算
2L<1]:I approved estimates of expenditure 核准开支预算
, wr5DQ approved overseas insurer 核准海外保险人
di;~$rI!? approved overseas trust company 核准海外信托公司
B|syb!g approved pooled investment fund 核准汇集投资基金
F`;q9<NYRW approved provident fund scheme 认可公积金计划
W G3 _(mM approved provision 核准拨款
[g= =#[ approved redeemable share 核准可赎回股份
.mnkV -m approved regional stock 认可地区性证券
6ZjUC1 approved retirement scheme 认可退休金计划
k(`> (w approved subordinated loan 核准附属贷款
e0C_ NFS+ arbitrage 套戥；套汇；套利
\]F Pv7! arbitrageur 套戥者；套汇者
)"Ujx`]4r arbitrary amount 临时款项
f !7fz~&Sh arrangement 措施；安排；协定
,jnaa (n arrears 欠款
V%*91 t _ arrears of pay 欠付薪酬
[$6YPM>Ee arrears of revenue 逾期未收税款；逾期未收的帐项
KfK5e{yT articles of association 组织章程；组织细则；组织章程细则
uKY1AC__ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
CT\rx>[J.6 ascertainment of profit 确定利润
s4Jy96< "Asia Clear" “亚洲结算系统”
Vf(..8 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
a U<+ ` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8VpmcGvc3 Asian Development Fund [ADF] 亚洲发展基金
;5|d[r}k3 Asian dollar bond 亚洲美元债券
p;%5 o0{1 Asian dollar market 亚洲美元市场
ow+_g R- Asian dollar rate 亚洲美元利率
D3tcwjXoW_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Qp@}v7Due Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?nJv f asked price 沽盘；喊价；索价；卖方报价
,=pn}\ R assessable income 应评税入息
OgK' ~j assessable loss 应评税亏损
X~*/ ~f assessable profit 应评税利润
D l?:Mh assessable value 应评税值
zGL.+ @ assessed profit 估定利润
m8l!+8 assessed value 经评估价值
Tv,ZS assessment 评税；评定；估价；评税单
{rF9[ S"h assessment number 评税编号；估价编号
}_}LaEYAo assessment of additional tax 补加税评税
c ? Zi/7 assessment of performance 业绩评估；实绩评价
>2'A~?% Assessor 评税主任
A/ Sj>Y1j asset price bubbles 资产价格泡沫
do l8O asset-backed securities 具资产保证的证券
{\h:k\k assets accretion 资产增值
& `'@}o>2 assets and liabilities 资产与负债
?wIw$p>wT assets betterment statement 资产递增表；资产改进表
wgQx.8 h> assets lending 实物放款；有抵押贷款
:VR% I;g ; assets of the company passing on the death 死者去世时转移的公司资产
f]Zj"Tt- assets pledged as security for liabilities 用作负债抵押的资产
%xX b5aY assets portfolio 资产投资组合
2`V0k.$?p assets price 资产价格
HbCcROl( assets quality 资产质素
a!j{A?7Kw. assets realization 资产变现
Z0 c|; assets refinancing arrangement 资产再集资安排
;b|=osyT\ assets securitization 资产证券化
n "I{aJ]K assets situated outside Hong Kong 在香港以外地方的资产
j\@&poJ(, assets stripping 削减资产；拆卖资产
<pFbm assets value 资产值
xjYH[PgfX assignee 承让人
O^~nf% assignment 转让；转让书；转让契
a0k/R<4 assignment of interest 权益转让
q:wz!~( > assignment of letters patent and trade mark 专利证书及商标转让
(AG((eV assignment of property 物业转让；物业转让书
{(d 6of`C_ assignment right 转让权
#A~7rH%hi assignor 转让人
5sB~.z@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
b .
:2x4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
LmKY$~5P associate member 附属会员
2H1?f|0> associated body corporate 相联法人团体
`Gg,oCQg associated company 相联公司；联属公司
5p7i9"tgn associated corporation 相联法团
KO)) 2GET Association of Chartered Certified Accountants [ACCA] [United Kingdom]
RRpCWc Iv" 公认会计师公会〔英国〕
yx<-M Association of Futures Exchange Brokers 香港期货经纪协会
4^^=^c Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
jU{~3Gn? association of underwriters 承保人组织
94lz?-j assumption of control 接管
~'Korxa assurance 担保；保险；转易；转易书
US<l4 assurance of interest 权益的转易
r+a0. at 19XX price 按一九ＸＸ年价格计算
@><8YN^)% at a discount 按赔价计算；按贴水价格计算；打折扣
7Xh
;dJAF3 at a premium 按溢价计算；按升水价格计算
+~xzgaL
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+WCV"m at constant market price 按固定市价计算
L7y EgYB at constant price 按固定价格计算
F~GIfJU at cost 按成本计算
AI$\wp #aw at current market price 按当时市价计算；按现时市价计算
`{ \)Wuw at current price 按当时价格计算；按现时价格计算
&!>.)I` at factor cost 按要素成本计算；按生产要素成本计算
P(p|NRD@1 at money-of-the-day price 按付款当日价格计算
Om8Sgy? at or better 按指定或较佳价位〔买卖指令〕
Ibv`/8xh at par 按面值计算；平价
p3Ih K> at sight 见票即付
)|&F Bz; at the close 按收市盘
Q*9Y.W. 8 at the opening 按开市盘
?{1& J9H attestation 见证；见证条款
9$ixj kIg at-the-money option 平价期权
=_$Hn>vO attorney 受权人；受托代表人
4@jX{{^6% attornment 新拥有人承认书
q3u:Tpn4% attributable profit 可归属利润
k P=~L=cK attributable share value 可归属股份价值
`cFNO: Auckland Stock Exchange 奥克兰证券交易所
DLoH.Fd auction 拍卖
FY,)iZ}Pq auctioneer 拍卖商
6^ ,;^ audit 审计；核数
FD8d-G Audit Commission 审计署
gS!zaD7Nr Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
QRdh2YH` 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〕
P\$%p-G audit review 帐目审查
_"#n%@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1 l-Y)
audited account 审计帐目；经审计的帐目
N3\vd_D( audited annual account 经审计的周年帐目
T=[ /x= audited balance sheet 经审计的资产负债表
u y13SkW auditor 核数师；核数主任；审计师
U ?6.UtNf auditor's certificate 核数师证明书；审计师证明书
'On%p|s)H auditor's report 核数师报告；审计师报告
K#x|/b'5d Aussie bond 澳元债券
* $Z?Owl7 austerity budget 紧缩预算
Aot9^@4]) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
n x 5I Australia All Ordinaries Index 澳洲所有普通股票指数
q]Af I( Australian Dollar [AUD] 澳元
D1wONss Australian Options Market 澳大利亚期权市场
0>ce~KU Australian Securities Commission 澳洲证券事务监察委员会
-]Aqt/w"l Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ac o w Australian Stock Exchange 澳大利亚证券交易所
YN7JJJ/~T Austrian Schilling [ATS] 奥地利先令
}k @S mO8 authentication 认证；鉴证
mv#*%St5 authority to purchase 委托购买证；委购书
tPFj[Y~Iy authorization 认可；核准；授权；授权书
eI/5foA authorization by direction 指示授权
[I (
Yn authorization by instruction 指令授权
zCmx 1Djz authorization by warrant 令状授权
}(9ZME<( authorization of unit trust 单位信托的认可
G54`{V4&s authorized agent 指定代理人
|+Tq[5&R authorized capital 法定资本
?:i,%]zxC authorized clerk 出市员
=tc!"{ authorized dealer 认可交易商
?DKY;:dZF authorized financial institution 认可财务机构
xk s M e authorized fund 认可基金
2k^'}7G% authorized fund house 获授权的基金公司；认可基金公司
wT +\:y authorized institution 认可机构
rw[Ioyr- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
pzeCdHF authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
sL#MYW5E authorized insurer 获授权保险人；获认可承保人
,: qk+ authorized investment 特准投资项目
{n(/ c3 3 authorized person 获授权人
9`7>" [=P authorized representative 获授权代表
di3 7 authorized share capital 法定股本
1YtK+,mz automated quotation system 自动报价系统
lLS7K8;4W Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
a: F\ 4x= 自动交易系统〔香港期货交易所有限公司〕
C40o_1g automatic adjustment mechanism 自动调整机制
c6VyF=2q automatic adjustment system 自动调整系统
) D&xyC} Automatic Clearing House 自动票据交换所
|u+!CR automatic exchange rates accumulation system 自动化汇率累集系统
HbJ^L :/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9u%(9Ae automatic teller machine [ATM] 自动柜员机
Dv ~jVI Xu autopay 自动转帐
@DSKa` available assets 可用资产
!1/F71l DX available fiscal reserve 现存财政储备
'%y;{,g* available profit 可用利润
`pqT iV Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
gzN51B =D average 平均；平均数；海损
r'MA$PiS' average basic salary 平均基本薪金
_Sl3 ) average consumer expenditure 平均消费开支；一般消费开支
&mm!UJ average cost 平均成本
QSOG( }w average cost of land production 增辟土地平均成本
#tA/ )Jvi average daily turnover 平均每日成交额
W"&,=wvg2 average daily wage rate 平均每日工资率
}d%Fl}.Ez average expenditure pattern 平均开支模式
9^@)R
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bbT$$b - average net fixed assets 固定资产平均净值
D THWL average of relatives 相对价格平均数
P=Su)c average price 平均价格
~nApRC)0 average propensity to consume 平均消费倾向；一般消费倾向
od^ylg>K average propensity to save 平均储蓄倾向；一般储蓄倾向
`i<Z<
<c> average rate 平均率
zpZfsn! average revenue 平均收入；平均收益
\} _, g average stock 平均库存；平均存货
- B?c F9 average yearly rent 平均年租
aP#/% avoidance of double taxation 避免双重课税
e9>~mtx avoidance of tax 避税
