A:
P?P.QK A share Ａ股；甲类股份
a'dlA da abatement of tax 减税；减扣免税额
(K84J*; ABN AMRO Bank N.V. 荷兰银行
X?n=U ebO^ above-the-line expenditure 线上项目支出；经常预算支出
: T7(sf*!* above-the-line receipt 线上项目收入；经常预算收入
VO=Ibu&X ABSA Asia Limited 南非联合亚洲有限公司
uZ\+{j= absolute change 绝对数值变更
Z*UVbyC absolute expenditure 实际开支
Vp|?R65S* absolute guideline figure 绝对准则数字
n \JI7A} absolute interest 绝对权益
tpO '< b absolute order of discharge 绝对破产解除令
,-8 -Y>[ absolute profit margin 绝对利润幅度
Q9xb7)G absolute value 实值；绝对值
HTGLFY(& absolutely vested interest 绝对既得权益
~ A=Gra absorbed cost 已吸收成本；已分摊成本
@7C.0>W_A absorption 吸收；分摊；合并
0.w7S6v|& absorption rate 吸收率；摊配率；分摊率
*L$_80 ACB Finance Limited 亚洲商业财务有限公司
E]GbLU;TH acceptable form of reciprocity 合理的互惠条件
A~<!@`NjB acceptable rate 适当利率；适当汇率
f% )9!qeW acceptance agreement 承兑协议
BK6
X)1R acceptance for honour 参加承兑
5\#I4\ acceptor 承兑人；接受人；受票人
>0<n%V#s:r acceptor for honour 参加承兑人
5Pn.c! accident insurance 意外保险
pq&[cA_w Accident Insurance Association of Hong Kong 香港意外保险公会
K%x]:|,>M accident insurance scheme 意外保险计划
IM/xBP accident year basis 意外年度基准
J@6j^U accommodation 通融；贷款
t H.L_< N accommodation bill 通融票据；空头票据
6l;2kztGp accommodation party 汇票代发人
DF4CB# account balance 帐户余额；帐户结余
%!(C?k!\ account book 帐簿
PM#3N2?|E account collected in advance 预收款项
qIsf!1I? account current book 往来帐簿
6L$KMYHE account of after-acquired property 事后取得的财产报告
4"(rZW v account of defaulter 拖欠帐目
uW=G1 *n- account payable 应付帐款
O#=%t account payee only [A/C payee only] 只可转帐；存入收款人帐户
GJ r mK account receivable 应收帐款
:/$ WeAg account receivable report 应收帐款报表
`?3f76}h account statement 结单；帐单；会计财务报表
ThI}~$Y account title 帐户名称；会计科目
X~D[CwA|` accountant's report 会计师报告
$8%"bR;Hu Accountant's Report Rules 会计师报告规则
NjOUe?BQ accounting and auditing procedure 会计与审计程序；会计与核数程序
R]&Csr#~ Accounting Arrangements 《会计安排》
2bG3&G accounting basis 会计基础
-n"w XOx3 accounting by Official Receiver 破产管理署署长呈交的帐目
t kr&Fs"t+ Accounting Circular 《会计通告》
@*Ry` )T accounting class 会计类别
}_XiRm< accounting date 记帐日期；会计结算日期
w]{c*4 o accounting for money 款项核算
m:[I$b6AY Accounting Officer 会计主任
UF#!6"C@ accounting period 会计报告期；会计期
AguE)I&m accounting policy 会计政策；会计方针
/[\g8U{5B} accounting practice 会计惯例
rVoV@,P accounting principle 会计准则
L8Tm8) accounting record 会计记录
V@#oQi* accounting report 会计报告
PDuBf&/e Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z06,$OYz Accounting Society of China 中国会计学会
/YH O"4Z accounting statement 会计报表
d-+jb<C& accounting system 会计制度；会计系统
w3);ZQ| accounting transaction 会计事项；帐务交易
$m2#oI 'D accounting treatment 会计处理
2J&~b 8 : accounting year 会计年度
>WD HRC accretion 增值；添加
%gAT\R_f accrual 应计项目；应累算数目
Y'i yfn k accrual basis 应计制；权责发生制
*?HGi>]\ | accrual basis accounting 应计制会计；权责发生制会计
N\g=9o|Q accrue 应累算；应计
Q/
.LDye8 accrued benefit 应累算利益
D^ U S2B accrued charges 应计费用
_r{H)}9 accrued cumulative preference share dividend 应累算的累积优先股股息
\?T9 v accrued expenses 应累算费用
zHX\h [0f accrued interest payable 应付利息；应计未付利息
Fw\Z[nh accrued interest receivable 应收利息；应计未收利息
ckA\{ v accrued right 累算权益
iKJqMES accruing profit 应累算的利润
i:0 v6d accumulated fiscal reserve 累积财政储备
{eaR,d~X accumulated profit 累积利润；滚存溢利
2WFZ 6 accumulated reserve 累积储备
$a*7Q~ 4 accumulation of surplus income 累积收益盈余
7N[".V]c acquired assets 既得资产
D4 8e30 acquisition 收购；购置；取得
?8"* B^*Sh acquisition cost 购置成本
X%IqZ{ { acquisition expenses 购置费用
-GPJ,S V> acquisition of 100% interest 收购全部股权
CMW4Zqau* acquisition of control 取得控制权
P7XZ|Td4* acquisition of fixed assets 购置固定资产
49&i];:%7% acquisition of shell “买壳”
+ ?o!"SJ acquisition price 收购价
uo]xC+^ act of God 天灾
JpC=ACF acting partner 执事合伙人
TsK!36cg active market 买卖活跃的市场；交投畅旺的市场；旺市
[-_{3qq<e active partner 积极参与的合伙人
e>Z& 0lV: active trading 交投活跃
nWIZ0Nde' actual circulation 实际流通
rtJER?A actual cost 实际成本
w>^(w<~Y actual expenditure 实际开支；实际支出
B\c_GX Uw actual income 实际入息；实际收入；实际收益
\~E?;q! actual market 现货市场
[StnKQ?"wz actual price 现货价；实际价格
H dqB B actual profit 实际利润
3P2{M}WIl actual quotation 实盘；实际价位；实际报价
P|$n actual year basis 按实际年度计算
?IHt T3'Rt actuals 实货
u v/\1N;V3 actuarial investigation 精算调查
FDLo|aP/v actuarial principle 精算原则
6 -_g1vq actuarial report 精算师报告
KQNQ<OE 4 Actuarial Society of Hong Kong 香港精算学会
[q2:d^_FA actuarial valuation 精算师估值
rx gSQ+G_ actuary 精算师
$lf/M g_H ad referendum agreement 暂定协议；有待覆核的协定
t2(X ad valorem duty 从价税；按值征税
.))j R:{3 ad valorem duty system 从价税制
3&^hf^yg ad valorem fee 从价费
vY m:V:7Y2 ad valorem tariff 从价关税
"@e GgQ additional allowance 额外免税额
nD
BWm`kN additional amount for unexpired risk 未过期风险的额外款额
t[`LG) additional assessable profit 补加应评税利润
l'EO@D/M additional assessment 补加评税
]i.N'O< p additional commitment 额外承担
QX<n^W additional commitment vote 额外承担拨款
<
bC'.m additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
.Q!d[vL additional dependent parent allowance 供养父母额外免税额
0>BxS 9?w additional provision 额外拨款
Z &Ob,Ru additional stamp duty 附加印花税
1]Xx {j< additional tax 补加税罚款；补加税款
*gwlW/%Fz Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9AVj/?kmU adjudged bankrupt 被裁定破产
u>fMO9X} 2 adjudicated bankrupt 裁定破产人
wkx9@?2* adjudication fee 裁定费；评定印花税额手续费；评估契据费
%@Gy<t, adjudication of bankruptcy 裁定破产；宣告破产
D#&9zR86 F adjudication of insolvency 裁定无力偿还债务
LVB wWlJ adjusted actual 经调整的实数；调整后的实数
spfW)v/T! adjusted current assets 经调整的流动资产；调整后的流动资产
=\%ER/ adjusted figure 经调整的数字；调整后的数额
dXh[Ea^ adjusted liabilities 经调整的负债；调整后的负债
.8|wc adjusted loss 经调整的亏损；调整后的亏损
6
H P 66B adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
D;0>- adjusted profit 经调整的利润；调整后的利润
x*vD^1"'P adjusted surplus 经调整的盈余额；调整后的盈余额
q!:dZES adjusted value 经调整的价值；调整后的价值
[n[ dr@J7v adjustment 调整；修订；理算〔保险〕
U=~?ca adjustment centre 调剂中心
*0>`XK$mWo adjustment lag 调整过程的时间差距；调整时差
[WR"#y adjustment mechanism 调整机制
!YAX .e adjustment of loss 亏损调整
7?whxi Qs adjustment process 调整过程；调整程序
e ' l9 adjustment range 调整幅度
a
-Pz<* administered exchange rate 受管制汇率
-13}]Gls7Q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
`#ruZM066 administration expenses 行政费用
D ;> 7y}\ administration fee 手续费；行政费
v@%4i ~N administration in bankruptcy 破产管理
~x,_A>a administration order 遗产管理令
]%A> swCpn administrator 管理人；遗产管理人
bs"J]">(N administrator of the estate 遗产管理人
EN2t}rua admission of debt 债项承认书
4C 3_ gm admission of proof 接纳债权证明
Nj4CkMM[3 advance 放贷款项；垫付款项；预支款项；预付款项
]oV{JR] advance account 暂支帐目；预付款帐户
b M1\z advance compensation 预付补偿金
RdPk1?}K advance from shareholder 股东垫款
i4|R0>b advance pending reimbursement 预支以待日后付还
nm1 dd{U6^ advanced economy 先进经济体系
[L+*pW+$\. advancement 预付；预付财产
d78 [(; advances warrant 垫款令
@6'~RD. advancing 贷出
5K1cPU~o_b adverse balance 逆差
O"'xAP QW adverse exchange 逆汇
'd$RNqe advertisement addressed to shareholders 在报章刊登的致股东通告
ts,r,{ advice for collection 托收通知书
*/M`KP W advice of drawing 提款通知书；汇票通知书
{nwoJ'- V advice of payment 付款通知
P'qBqx[ Advisory Committee [Securities and Futures Commission]
L6_%SGY_iE 谘询委员会〔证券及期货事务监察委员会〕
s<{ Hu0K$ Advisory Committee on Diversification 经济多元化谘询委员会
(-WRZLOQ affidavit 誓章；遗产申报誓章
t\ oud{Cv affidavit of no receipt 述明无收款的誓章
|) !f".` affiliate 联号；联营公司；附属公司
.3C::~: affiliated company 附属公司；联号；联营公司
qqw P4ceG affirmation [estate duty] 非宗教式宣誓〔遗产税〕
,kJ7c;:i affordability 负担能力
ar<8wq<4G African Development Bank [AfDB] 非洲开发银行
CK n2ZL after-acquired property 事后取得的财产
/3aW 0/^o after-hours dealing 市后交易
@KL&vm(F$ after-tax profit 税后盈利；税后利润；税后溢利
T9V=#+8#" agency agreement 代理协议
B n]=T agency expenses 代理机构的开支
Hnt*,C.0 agency fee 代理费
jXeE]A" Agency Law 《代理法》
T>as H agent 代理人；承销人
vT Eq T agent of company 公司代理人
4 -tC=>>wc agent's fee 代理人费；经纪费
7zH2dqrj aggregate 总计；总数；总体数字
o^~ZXF} aggregate amount 总款额；总额
@[J6JT*E aggregate assets and liabilities 总体资产与负债
Xeq9Vs zg aggregate at constant price 按固定价格计算的总体数字
U}jGr=tu aggregate demand 总需求
R0INpF'; aggregate gross position 总持仓量
h}@wPP{ aggregate limit 总限额
YjDQ `f/ aggregate of salaries tax 合计薪俸税
SQ,-45@W aggregate performance 总体表现；总体业绩
-kk7y aggregate supply 总体供应
j_2g*lQ7a aggregate surplus 总盈余
T MMKRC1< aggregate total 整体总额
_+B y=B.' aggregate value 总值；合计价值
P#hRqETw aggregated basis 合计基准
\eKXsO"d aggregated net chargeable income 合计应课税入息实额
1 .+O2qB aggregation 合并计算；合计；总和
>} * W$i aggregation of incomes of husband and wife 夫妇入息合并计算
:o8`2Z *g aggregation of property 财产的总和
Nb$0pc1J< agio 差价；贴水
UAF$bR 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》
#S?^?3d Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;F258/J 《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》
"BSY1?k{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
IVh 5SS 《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》
/GGyM]k3 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
UH>~Y
N 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<5E'`T agreement for a settlement 授产协议
ch8VJ^%Ra1 agreement for assignment 转让协议
89: nF# agreement for sale 售卖协议；买卖协议
cIw X sx
agreement for sale and purchase 买卖协议
0E26J@jcZ7 agreement for the payment of interest 支付利息协议
= "$w8iRU agreement for the repayment of money 还款协议
67rY+u% agreement of reinsurance 再保险协议
)58O9b Agricultural Bank of China 中国农业银行
yb',nGl~ air passenger departure tax 飞机乘客离境税
bpBn3f`?* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
`$ f`55e airport tax 机场税
5Hu[* alcohol duty 酒精税
4JK6<Pk alienation 让与；让渡；转让
/FN:yCf alimony 生活费；赡养费
n' mrLZw All Ordinaries Index [AOI] 所有普通股指数
I]eeV+U8W all risks 全险；综合险
hhPQ.{]> All Sales Record for Stock Market 《股票市场成交报告》
G K~A,Miqk Allied Capital Resources Limited 新联财务有限公司
tlQ6>v ' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6c] 4(%8 allocation letter 拨款信件
#[M^Q
h allocation of fund 分配款项；预留款项
:'bZ:J>f allocation of profit 利润分配；溢利分配
j:cu;6| allocation warrant 拨款令
VvW4!1Dl allotment 分配；配股
?-c|c_|$ allotment notice 股份配售通知；配股通知
b~&cYk ' allotment of shares 股份分配
d\ #yWY allowable 可获宽免；免税的
68?&`/t allowable business loss 可扣除的营业亏损
n@+?tYk*e allowable expenses 可扣税的支出
~:JAWs$\V allowance 免税额；津贴；备抵；准备金
bji#ID2]% allowance for debts 债项的免税额
HVA:|Z19 allowance for depreciation by wear and tear 耗损折旧免税额
7=N%$]DKZ allowance for funeral expenses 殡殓费的免税额
'|]}f }Go allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M%_*vD allowance for repairs and outgoings 修葺及支出方面的免税额
Xd:{. AXW allowance to debtor 给债务人的津贴
}T.>p# z alteration of capital 资本更改
$ Zyuhji^ alternate trustee 候补受托人
A]m*~Vj] amalgamation 合并
Cl3vp_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
YMu#<ZG ambit of charges 征税范围；收费范围
"&SE!3*m`I amended valuation 经修订的估值
RCTqV.L American Commodities Exchange 美国商品交易所
CfW#Wk:8J American Express Bank Limited 美国运通银行
*66EkCj American Stock Exchange 美国证券交易所
a.<XJ\ amortization 摊销
/b
# w.>e amount due from banks 存放银行同业的款项
k I`HD amount due from banks abroad 存放海外银行同业的款项
k+{ ~#@ amount due from holding companies 控股公司欠款
- I{op
wd amount due from local banks 存放本港银行同业的款项
:i>LESJq amount due to banks 银行同业的存款
#tZ!D^GQHq amount due to banks abroad 海外银行同业的存款
6%p6B K6 amount due to holding companies 控股公司存款
?:/J8s
[O amount due to local banks 本港银行同业的存款
]uFJ~ :R amount due to outport banks 外埠银行同业的存款
Gs"lmX-{$j amount for note issue 发行纸币的款额
|rJN amount of bond 担保契据的款额
W2XWb<QSEV amount of consideration 代价款额
:a Cf@:'] amount of contribution 供款数额
9K}DmS amount of indebtedness 负债款额
TkTGYh amount of principal of the loan 贷款本金额
fASklcQ amount of rates chargeable 应征差饷数额
{s@!N amount of share capital 股本额
Yd snu amount of sums assured 承保款额
Ijiw`\ ; amount of variation 变动幅度
1^ o})9 amount of vote 拨款数额
qWK} amount payable 应付款额
}2LG9B% amount receivable 应收款额
!Dc?9W!b Amsterdam Stock Exchange 阿姆斯特丹证券交易所
vULDKJ NHX analysis 分析
GjEV]hqR ancillary risk 附属风险
C4E}.``Hm annual account 周年帐目；周年帐目报表；年度决算；年结
S".| j $ annual accounting date 年结日期
<P1n fH annual allowance 每年免税额；年积金；年度津贴；年津
R5b,/>^'A annual balance 年度余额
pqs!kSJ V annual disposable income 每年可动用收入
0UpRSh)# annual estimates 周年预算
;PMPXN'z6 annual fee 年费
%62|dhl6 annual general meeting 周年大会
2 Ax(q&`9 annual growth rate 年增率；每年增长率
)xc1Lsrr9 annual long-term supplement 长期个案每年补助金
axnVAh|}S annual pensionable emolument 可供计算退休金的年薪
]NaH *\q annual report 年报
JT}"CuC Annual Report on the Consumer Price Index 《消费物价指数年报》
x!I@cP#O annual return 周年报表；周年申报表；每年报税表格
Wp
=
]YO Annual Return Rules 《周年报表规则》
Z5rL .a& annual review of consumer prices 每年消费物价回顾
^'N!k{x annual roll-forward basis 逐年延展方式
MA tF, annual salary 年薪
r9}(FL /)b annual statement 年度报表；年度决算表
(~\HizSl 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
vB7]L9=@" annuitant 年金受益人
}c8e t'HYf annuity 年金
% m lH annuity contract 年金合约
|(x%J[n0+ annuity on human life 人寿年金
SgQmR #5 antecedent debt 先前的债项
U{EcV%C2 ante-dated cheque 倒填日期支票
-"Kjn `8 anticipated expenditure 预期开支
71(ppsHk anticipated net profit 预期纯利
Ld:-S,2 anticipated revenue 预期收入
a$uD oi anti-inflation measure 反通货膨胀措施
6G4~ -_ anti-inflationary stance 反通货膨胀立场
[ D|Uwq apparent deficit 表面赤字
M& Q&be84 apparent financial solvency 表面偿债能力
tWZ 8(E$ apparent partner 表面合伙人
ow (YgM>t application for personal assessment 个人入息课税申请书
lnl >! z application of fund 资金应用
:p<:0W2! application to release as liquidator and to destruct the books of accounts and documents
/3 L4K 申请免除清盘人职务及毁灭帐簿与文件
4UL"f<7 T appointed actuary 委任精算师
l-IA Q!d appointed auditor 委任核数师；委任审计师
Tw/7P~* appointed trustee 委任的受托人
}nM+"(} appointer 委任人
,|+{C~Ojx apportioned pro rata 按比例分摊
t:.X=/ 02 apportionment 分配；分摊
siuDg,uqK5 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
U>b.MIBX apportionment formula 分摊方程式
3KD:JKn^ apportionment of estate duty 遗产税的分摊
sFfargl appraisal 估价；评估
=`} |hI appreciable growth 可观增长
<vg|8-,#m appreciable impact 显着影响
1(aib^!B appreciable increase 可观增长
MkZoHzg}c appreciation 增值；升值
%> YRNW@% appreciation against other currencies 相对其他货币升值
yYJ +vs appreciation of the exchange value of Hong Kong dollar 港元汇值上升
sAX4giaLD appreciation tax 增值税
]* DIn1C^ appropriation 拨款；拨用；拨付
|.~2 C1 4[ appropriation account 拨款帐目
2sBYy 8.r Appropriation Bill 拨款法案
o 8^! wGY appropriation-in-aid system 补助拨款办法
4. %/u@rAi approved assets 核准资产
z5^Se!`5 approved basket stock 认可一篮子证券
a#Z#-y! approved budget 核准预算
[mUC7Kpi approved charitable donation 认可慈善捐款
q 3,p=ijJ approved charitable institution 认可慈善机构
JDpW7OrDc approved currency 核准货币；认可货币
F%ukT6xp approved estimates 核准预算
#)DDQ?D approved estimates of expenditure 核准开支预算
ayf;'1 approved overseas insurer 核准海外保险人
q|B.@Ng. approved overseas trust company 核准海外信托公司
$f"Ce,f approved pooled investment fund 核准汇集投资基金
_}H`(d%N approved provident fund scheme 认可公积金计划
<aMihT)dd approved provision 核准拨款
wXeJjE%j:3 approved redeemable share 核准可赎回股份
}z-)!8vF approved regional stock 认可地区性证券
kzKQ5i $G approved retirement scheme 认可退休金计划
W}^>lM\8 approved subordinated loan 核准附属贷款
on\ahk, y] arbitrage 套戥；套汇；套利
B`% %,SLJ arbitrageur 套戥者；套汇者
L@ N\8mf arbitrary amount 临时款项
NUY sQO) arrangement 措施；安排；协定
[H RP&jr arrears 欠款
OYfP!,+bn arrears of pay 欠付薪酬
ui*CA ^ Y arrears of revenue 逾期未收税款；逾期未收的帐项
Ag] Hk % articles of association 组织章程；组织细则；组织章程细则
#=fd8} 9 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
7&dPrnQX= ascertainment of profit 确定利润
"aGpC{ "Asia Clear" “亚洲结算系统”
h_t <Jl Asia Commercial Bank Ltd. 亚洲商业银行有限公司
`Z#]lS? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
pKL^ <'w0 Asian Development Fund [ADF] 亚洲发展基金
iaaD1 <m Asian dollar bond 亚洲美元债券
FefS]G Asian dollar market 亚洲美元市场
F> q% ~ Asian dollar rate 亚洲美元利率
B&lF!
] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}PzYt~Z`@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=H^^A G\} asked price 沽盘；喊价；索价；卖方报价
mhnK{M @56 assessable income 应评税入息
W-"FRTI4 assessable loss 应评税亏损
P4"EvdV7 assessable profit 应评税利润
}'TZ)=t{J assessable value 应评税值
'$CJ Z`nt assessed profit 估定利润
{uO2m*JrI assessed value 经评估价值
:B_ itl0{e assessment 评税；评定；估价；评税单
' l'[ U assessment number 评税编号；估价编号
(B fy
assessment of additional tax 补加税评税
1'J|yq assessment of performance 业绩评估；实绩评价
w5&,AL: Assessor 评税主任
@ GzN0yXhR asset price bubbles 资产价格泡沫
,OO 0*% asset-backed securities 具资产保证的证券
!7kca#,X assets accretion 资产增值
N5GQ2V assets and liabilities 资产与负债
cM+s)4TPL assets betterment statement 资产递增表；资产改进表
d,). O assets lending 实物放款；有抵押贷款
T EqCoeR assets of the company passing on the death 死者去世时转移的公司资产
aSNTm8SYX assets pledged as security for liabilities 用作负债抵押的资产
=kWm9W<^ assets portfolio 资产投资组合
<j89HtCz assets price 资产价格
0 Pa\:^/6 assets quality 资产质素
RiAY>: assets realization 资产变现
sJ/?R: assets refinancing arrangement 资产再集资安排
YR/rN, assets securitization 资产证券化
n& uD=- assets situated outside Hong Kong 在香港以外地方的资产
ZTSNM)f assets stripping 削减资产；拆卖资产
\c$! C8z assets value 资产值
8|p*T&Cn& assignee 承让人
a?9K a!O4s assignment 转让；转让书；转让契
>&N8Du*[ assignment of interest 权益转让
M&O .7B1} assignment of letters patent and trade mark 专利证书及商标转让
t[cZ|+^] assignment of property 物业转让；物业转让书
1QH5<)Oa assignment right 转让权
{wp"zaa assignor 转让人
owc#RW9 7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
> j vi7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3YPoObY associate member 附属会员
CVBy& o"6A associated body corporate 相联法人团体
R`|GBV bv associated company 相联公司；联属公司
[2 cG 7A associated corporation 相联法团
sHulaX{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
b]U%|b p 公认会计师公会〔英国〕
My!<_Hp-W Association of Futures Exchange Brokers 香港期货经纪协会
Z:}d\~`x$% Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"# mr?h_ association of underwriters 承保人组织
p}
}=li> assumption of control 接管
6<<ihm + assurance 担保；保险；转易；转易书
:Yqi5CR assurance of interest 权益的转易
A#j'JA>_ at 19XX price 按一九ＸＸ年价格计算
p1L8g[\ at a discount 按赔价计算；按贴水价格计算；打折扣
'PrrP3lO_~ at a premium 按溢价计算；按升水价格计算
{ wx! ~K at call 通知付款；按通知
Y/_b~Ahn at constant market price 按固定市价计算
`!\`yI$!%w at constant price 按固定价格计算
BI-xo}KI at cost 按成本计算
@{!c [{x,T at current market price 按当时市价计算；按现时市价计算
>*%mJX/F at current price 按当时价格计算；按现时价格计算
E5G=Kh[NP at factor cost 按要素成本计算；按生产要素成本计算
\a8<DR\@O at money-of-the-day price 按付款当日价格计算
Yl#r9TM at or better 按指定或较佳价位〔买卖指令〕
EBN'u&zX at par 按面值计算；平价
@(:M?AO9S. at sight 见票即付
mmG+"g$| at the close 按收市盘
^SKuX?f\ at the opening 按开市盘
HW( cA}$ attestation 见证；见证条款
Q<V?rPAcx at-the-money option 平价期权
lclSzC9 attorney 受权人；受托代表人
/"$;3n~ attornment 新拥有人承认书
r4h4A w { attributable profit 可归属利润
KfsU RTZ attributable share value 可归属股份价值
Ojf.D6nY Auckland Stock Exchange 奥克兰证券交易所
^?H3:CS auction 拍卖
|%R}!O<.c auctioneer 拍卖商
i`R}IP?71 audit 审计；核数
7"`%-a$7 Audit Commission 审计署
Rj9YAW$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
A~6:eapp H 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〕
%P2GQS-N audit review 帐目审查
0;j)rmt Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~P85Or audited account 审计帐目；经审计的帐目
hYMo5 ? audited annual account 经审计的周年帐目
V!F#
e k: audited balance sheet 经审计的资产负债表
hX~d1.]Y auditor 核数师；核数主任；审计师
WBgS9qiB auditor's certificate 核数师证明书；审计师证明书
OFTyN^([ @ auditor's report 核数师报告；审计师报告
} Zue?! KQ Aussie bond 澳元债券
I=)u:l c austerity budget 紧缩预算
0[JJ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Oozt&* F Australia All Ordinaries Index 澳洲所有普通股票指数
YULI
y-W Australian Dollar [AUD] 澳元
` )5E_E3 Australian Options Market 澳大利亚期权市场
0 m^(|=N- Australian Securities Commission 澳洲证券事务监察委员会
) )q4Rh Australian Society of Certified Practising Accountants 澳洲执业会计师公会
M V<2x7S Australian Stock Exchange 澳大利亚证券交易所
1>1&NQ#} Austrian Schilling [ATS] 奥地利先令
Gvk)H$ni authentication 认证；鉴证
QQUYWC authority to purchase 委托购买证；委购书
V(|@6ww authorization 认可；核准；授权；授权书
^-9g_5 authorization by direction 指示授权
]4m;NI d authorization by instruction 指令授权
ua%$ r[ authorization by warrant 令状授权
xG JX~) authorization of unit trust 单位信托的认可
/d*0+m8 authorized agent 指定代理人
F/FUKXxx authorized capital 法定资本
JgJ4RmH- authorized clerk 出市员
W *t+!cU/: authorized dealer 认可交易商
[;`B authorized financial institution 认可财务机构
TzT(aWP" authorized fund 认可基金
v"VpE`z1# authorized fund house 获授权的基金公司；认可基金公司
}j^a suf~c authorized institution 认可机构
?CgqHmf\\( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
J|-X?V;ZW authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
x78`dX authorized insurer 获授权保险人；获认可承保人
*UVo>; authorized investment 特准投资项目
[=[ >1<L > authorized person 获授权人
59;p | authorized representative 获授权代表
diF-`~ authorized share capital 法定股本
p0j QQg automated quotation system 自动报价系统
n
7Ma b Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0 drt,k 自动交易系统〔香港期货交易所有限公司〕
AM4lAq_ automatic adjustment mechanism 自动调整机制
18 ApHp automatic adjustment system 自动调整系统
8LI,'XZ Automatic Clearing House 自动票据交换所
1PD{m{ automatic exchange rates accumulation system 自动化汇率累集系统
t'e1r&^:r~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
. tv'` automatic teller machine [ATM] 自动柜员机
/gWaxR*m autopay 自动转帐
50#iC@1 available assets 可用资产
uHj"nd13 available fiscal reserve 现存财政储备
OT[&a6 _
available profit 可用利润
o}q>oa b z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\':'8:E average 平均；平均数；海损
ZS*PY, average basic salary 平均基本薪金
,%>] average consumer expenditure 平均消费开支；一般消费开支
@N,(82k average cost 平均成本
?RyeZ Kf average cost of land production 增辟土地平均成本
&M p??{g average daily turnover 平均每日成交额
=P}ob eY average daily wage rate 平均每日工资率
$l05VZ average expenditure pattern 平均开支模式
9Z.Xo kg average growth rate 平均增长率
V2As 5 average net fixed assets 固定资产平均净值
fhGI average of relatives 相对价格平均数
TPjElBh average price 平均价格
By& T59 average propensity to consume 平均消费倾向；一般消费倾向
'MLp*3djF, average propensity to save 平均储蓄倾向；一般储蓄倾向
Y.XNA]| average rate 平均率
n7g}u average revenue 平均收入；平均收益
u^HC1r|% average stock 平均库存；平均存货
^U"$uJz!c average yearly rent 平均年租
#NU@7Q[4 avoidance of double taxation 避免双重课税
(_h=|VjK(I avoidance of tax 避税
