A:
'60 L~`K A share Ａ股；甲类股份
}|XtypbL abatement of tax 减税；减扣免税额
Q^#;WASi ABN AMRO Bank N.V. 荷兰银行
u5Ftu?t above-the-line expenditure 线上项目支出；经常预算支出
V?=8".GiX above-the-line receipt 线上项目收入；经常预算收入
VL*ovD%- ABSA Asia Limited 南非联合亚洲有限公司
/;utcc absolute change 绝对数值变更
a(0*u m( absolute expenditure 实际开支
9J?wO9rI absolute guideline figure 绝对准则数字
('hE r~ & absolute interest 绝对权益
E~_]Lfs) absolute order of discharge 绝对破产解除令
^/U|2'$'>E absolute profit margin 绝对利润幅度
8f3vjK' absolute value 实值；绝对值
m`F N IY absolutely vested interest 绝对既得权益
/, ! B2 absorbed cost 已吸收成本；已分摊成本
jb^N|zb absorption 吸收；分摊；合并
oDU ;E absorption rate 吸收率；摊配率；分摊率
ruazOmnn~ ACB Finance Limited 亚洲商业财务有限公司
r}jGUe}d acceptable form of reciprocity 合理的互惠条件
k0Uyf~p~ acceptable rate 适当利率；适当汇率
>b]S3[Q( acceptance agreement 承兑协议
pb=c B Z$ acceptance for honour 参加承兑
$9ky{T?YG acceptor 承兑人；接受人；受票人
U~ck!\0&T acceptor for honour 参加承兑人
q@xBJ[IM accident insurance 意外保险
HdPo O; Accident Insurance Association of Hong Kong 香港意外保险公会
fOMvj%T@2 accident insurance scheme 意外保险计划
zBe8,, e accident year basis 意外年度基准
:=[XW?L%x accommodation 通融；贷款
n8D xB@DI accommodation bill 通融票据；空头票据
z~>pVs accommodation party 汇票代发人
|K|h+fgG6* account balance 帐户余额；帐户结余
g'|MA~4yB account book 帐簿
_`pD`7:aI^ account collected in advance 预收款项
H[='~%D account current book 往来帐簿
[mPjP%{=@ account of after-acquired property 事后取得的财产报告
@!8ZPiW< account of defaulter 拖欠帐目
d:i;z9b@to account payable 应付帐款
MKWyP+6` account payee only [A/C payee only] 只可转帐；存入收款人帐户
#Z<a
account receivable 应收帐款
6KOlY>m] account receivable report 应收帐款报表
*Otg* , \ account statement 结单；帐单；会计财务报表
mI>,.&eo account title 帐户名称；会计科目
-P]sRl3O; accountant's report 会计师报告
&JtV'@>v Accountant's Report Rules 会计师报告规则
^tCd L@$AS accounting and auditing procedure 会计与审计程序；会计与核数程序
78/N Accounting Arrangements 《会计安排》
*>+,(1Fz accounting basis 会计基础
W[^qa5W<FB accounting by Official Receiver 破产管理署署长呈交的帐目
C|?o*fQ Accounting Circular 《会计通告》
{U_$&f9s accounting class 会计类别
C(K; zo*S( accounting date 记帐日期；会计结算日期
m ]cHF.: 5 accounting for money 款项核算
;JR s?1<=' Accounting Officer 会计主任
&CG*)bE accounting period 会计报告期；会计期
vVgg0Y2 accounting policy 会计政策；会计方针
R%c SJ8O# accounting practice 会计惯例
X B_ B4X1R accounting principle 会计准则
7ek&[SJ>,/ accounting record 会计记录
MG{YrX) oi accounting report 会计报告
/mK?E5H'r1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&zuG81F6 Accounting Society of China 中国会计学会
KR%{a(V;7 accounting statement 会计报表
G2^et$<{uU accounting system 会计制度；会计系统
4NdN< #Lr accounting transaction 会计事项；帐务交易
D2,z)O%VK accounting treatment 会计处理
wW p(yvz accounting year 会计年度
[u._q: A accretion 增值；添加
u@4V7;L accrual 应计项目；应累算数目
P(K>=O accrual basis 应计制；权责发生制
,yTjU{<" accrual basis accounting 应计制会计；权责发生制会计
<fs2fTUeqF accrue 应累算；应计
c~v~2DM accrued benefit 应累算利益
?Oc{bF7 accrued charges 应计费用
"1-}A(X accrued cumulative preference share dividend 应累算的累积优先股股息
_IdRF5<4 accrued expenses 应累算费用
|#*' H*W accrued interest payable 应付利息；应计未付利息
o #hjvg accrued interest receivable 应收利息；应计未收利息
H~E(JLcU accrued right 累算权益
1Zi,b accruing profit 应累算的利润
nw6+.pOy accumulated fiscal reserve 累积财政储备
5A4&+rdU accumulated profit 累积利润；滚存溢利
0p@k({ ] < accumulated reserve 累积储备
+EAT:, accumulation of surplus income 累积收益盈余
Uk,g JR acquired assets 既得资产
pm6>_K z acquisition 收购；购置；取得
(X?/"lC) acquisition cost 购置成本
KW7UUXL acquisition expenses 购置费用
P06R JE acquisition of 100% interest 收购全部股权
c?%(Dp E acquisition of control 取得控制权
LvEnX S acquisition of fixed assets 购置固定资产
:(H> 2xS,s acquisition of shell “买壳”
Zx d ~c]n acquisition price 收购价
Z*FrB58 act of God 天灾
K_ ci_g": acting partner 执事合伙人
T =2=k&| active market 买卖活跃的市场；交投畅旺的市场；旺市
Vy|6E#U active partner 积极参与的合伙人
U. @*`Fg active trading 交投活跃
''kS*3 actual circulation 实际流通
Hp(D);0+) actual cost 实际成本
o^V(U~m] actual expenditure 实际开支；实际支出
E(i[o? actual income 实际入息；实际收入；实际收益
EFc-foN actual market 现货市场
a:_I actual price 现货价；实际价格
JXj8Br?Z@ actual profit 实际利润
"C*B,D*}: actual quotation 实盘；实际价位；实际报价
36n>jS& actual year basis 按实际年度计算
!L95^g actuals 实货
Jx=hJ-FY actuarial investigation 精算调查
2mq$H_ actuarial principle 精算原则
A Z{^o4<q actuarial report 精算师报告
8Mbeg
,P Actuarial Society of Hong Kong 香港精算学会
>[1W:KQA actuarial valuation 精算师估值
2>l,no39t+ actuary 精算师
EutP\K_Y ad referendum agreement 暂定协议；有待覆核的协定
\t|M-%&)4 ad valorem duty 从价税；按值征税
-!8(bjlJ& ad valorem duty system 从价税制
_A~4NW{U7 ad valorem fee 从价费
:(_+7N[KA ad valorem tariff 从价关税
${8?N:>t additional allowance 额外免税额
4Ua> Yw0 additional amount for unexpired risk 未过期风险的额外款额
1lpwZ" additional assessable profit 补加应评税利润
e hA;i.n additional assessment 补加评税
42 \-~] additional commitment 额外承担
Nlj^D m additional commitment vote 额外承担拨款
@EoZI~
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)aX2jSp additional dependent parent allowance 供养父母额外免税额
%r iK+ additional provision 额外拨款
k'PQ}
,Vb additional stamp duty 附加印花税
3.)b4T additional tax 补加税罚款；补加税款
Zx$ol;Yd Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
W#Qmv^StZ adjudged bankrupt 被裁定破产
EbZdas!l adjudicated bankrupt 裁定破产人
5p
+ZD7jK adjudication fee 裁定费；评定印花税额手续费；评估契据费
4& cL[Ny adjudication of bankruptcy 裁定破产；宣告破产
|G/7 _+J6 adjudication of insolvency 裁定无力偿还债务
lW 81q2n adjusted actual 经调整的实数；调整后的实数
P%MfCpyj adjusted current assets 经调整的流动资产；调整后的流动资产
p\ Lq}tk< adjusted figure 经调整的数字；调整后的数额
{W\T"7H adjusted liabilities 经调整的负债；调整后的负债
SAY
f'[|w adjusted loss 经调整的亏损；调整后的亏损
:h1pBEiH 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
zW8*E E+, adjusted profit 经调整的利润；调整后的利润
Hp|}~xjn adjusted surplus 经调整的盈余额；调整后的盈余额
v0 Ir#B,[H adjusted value 经调整的价值；调整后的价值
Pe2w sR"_U adjustment 调整；修订；理算〔保险〕
dr<<! q / adjustment centre 调剂中心
i7LJ&g/) adjustment lag 调整过程的时间差距；调整时差
5ZY)nelc adjustment mechanism 调整机制
-<#!DjV6( adjustment of loss 亏损调整
hwqbi "o adjustment process 调整过程；调整程序
HBB{ m adjustment range 调整幅度
DS xUdEK6 administered exchange rate 受管制汇率
>Ng)k]G Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
dz[
bm< T7 administration expenses 行政费用
1w"8~Z:UXV administration fee 手续费；行政费
a1j.fA administration in bankruptcy 破产管理
_Zc%z@} administration order 遗产管理令
vEG'H OP administrator 管理人；遗产管理人
i L7VFo:Q administrator of the estate 遗产管理人
bOI3^T admission of debt 债项承认书
T%Pp*1/m7 admission of proof 接纳债权证明
c
'\SfW< advance 放贷款项；垫付款项；预支款项；预付款项
vOgC>_x7 advance account 暂支帐目；预付款帐户
*x>3xQq& advance compensation 预付补偿金
j( #%tIv advance from shareholder 股东垫款
t]-uw-E advance pending reimbursement 预支以待日后付还
_u}4j 9T advanced economy 先进经济体系
ejXMKPE; advancement 预付；预付财产
*U#m+@\0 advances warrant 垫款令
~3RC>8*Qw advancing 贷出
7'N S9| adverse balance 逆差
[\ Qr. 2 adverse exchange 逆汇
pA4*b O+ advertisement addressed to shareholders 在报章刊登的致股东通告
]h9!ei
[ advice for collection 托收通知书
[ REf>_R advice of drawing 提款通知书；汇票通知书
C}5M;|%3) advice of payment 付款通知
2ij#
H
; Advisory Committee [Securities and Futures Commission]
w-$[>R[hw 谘询委员会〔证券及期货事务监察委员会〕
8Q)@ Advisory Committee on Diversification 经济多元化谘询委员会
26n^Dy>} affidavit 誓章；遗产申报誓章
^ZTGJ(j7~ affidavit of no receipt 述明无收款的誓章
,1/}^f 6 affiliate 联号；联营公司；附属公司
S|B$c E affiliated company 附属公司；联号；联营公司
H@uE> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
EC6 k{y}bA affordability 负担能力
3I 0eW%, African Development Bank [AfDB] 非洲开发银行
4@ ;-%H&7 after-acquired property 事后取得的财产
&2I*0 after-hours dealing 市后交易
_KD5T4FZR after-tax profit 税后盈利；税后利润；税后溢利
2-0$FQ@/ agency agreement 代理协议
+1 eCvt:, agency expenses 代理机构的开支
Ejq#~Zhr! agency fee 代理费
kVS?RHR Agency Law 《代理法》
23DJV);g8 agent 代理人；承销人
s0hBbL0DH agent of company 公司代理人
{0YAzZ7 agent's fee 代理人费；经纪费
N{d@^Yj aggregate 总计；总数；总体数字
6*@yE aggregate amount 总款额；总额
Cz^Q5F ` aggregate assets and liabilities 总体资产与负债
fYrGpW( ` aggregate at constant price 按固定价格计算的总体数字
VK3it3FI>3 aggregate demand 总需求
o5aLU Wi- aggregate gross position 总持仓量
c3
&m9zC aggregate limit 总限额
SNT5Am z! aggregate of salaries tax 合计薪俸税
/\Q*MLwD aggregate performance 总体表现；总体业绩
=wq;@' U aggregate supply 总体供应
r(2 R <A aggregate surplus 总盈余
'PWQnt_U aggregate total 整体总额
!~ -6wN"k aggregate value 总值；合计价值
+7}iu/B!9 aggregated basis 合计基准
/ OGA$eP aggregated net chargeable income 合计应课税入息实额
9x`4 RE aggregation 合并计算；合计；总和
r SV gWr8 aggregation of incomes of husband and wife 夫妇入息合并计算
!Ngw\@f aggregation of property 财产的总和
l+ y-Fo@ agio 差价；贴水
34|a:5c 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》
A N9[ G Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5 ZfP 《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》
Me: {{-V4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
m W`oq 《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》
g2p"LWex- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
T,JA#Rk|1N 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=fyyqb 4 agreement for a settlement 授产协议
eR!G[C w- agreement for assignment 转让协议
< Mf*l)%* agreement for sale 售卖协议；买卖协议
b*,3<
9 agreement for sale and purchase 买卖协议
ZYtiMBJ agreement for the payment of interest 支付利息协议
DHfB@/q# agreement for the repayment of money 还款协议
CL 7Nr@ agreement of reinsurance 再保险协议
~0-g%C?R Agricultural Bank of China 中国农业银行
%3Bpn=k> air passenger departure tax 飞机乘客离境税
v i {uy Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
CV.+P - airport tax 机场税
u@.>WHQN alcohol duty 酒精税
VS/;aG$&y alienation 让与；让渡；转让
vH?9\3 alimony 生活费；赡养费
CP`
XUpX`& All Ordinaries Index [AOI] 所有普通股指数
q'(z #h,cv all risks 全险；综合险
{)K](S
~ All Sales Record for Stock Market 《股票市场成交报告》
FE m=w2 Allied Capital Resources Limited 新联财务有限公司
{8NwFN. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
eXy"^x p^ allocation letter 拨款信件
XrN- 2HTV allocation of fund 分配款项；预留款项
^abD !8 allocation of profit 利润分配；溢利分配
i</J @0}y allocation warrant 拨款令
'dt\db5p allotment 分配；配股
Nw](". allotment notice 股份配售通知；配股通知
C9KWa*3 allotment of shares 股份分配
S_8r\B[>P allowable 可获宽免；免税的
=3ADT$YHd allowable business loss 可扣除的营业亏损
!Ua&0s% allowable expenses 可扣税的支出
0\a8}b|| allowance 免税额；津贴；备抵；准备金
[N |xzMe allowance for debts 债项的免税额
!0fI"3P@r allowance for depreciation by wear and tear 耗损折旧免税额
x,Y 5U+]E allowance for funeral expenses 殡殓费的免税额
|pWaBh|r allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6f] r Q9 allowance for repairs and outgoings 修葺及支出方面的免税额
yBn_Kd allowance to debtor 给债务人的津贴
FrZ]=: alteration of capital 资本更改
d(L{!mm alternate trustee 候补受托人
@"1}1 6b#f amalgamation 合并
m@ oUv xcd ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
d5U; $q{o ambit of charges 征税范围；收费范围
}e=e",eAT amended valuation 经修订的估值
5()Fvae{k American Commodities Exchange 美国商品交易所
yr4ou American Express Bank Limited 美国运通银行
MEU[%hty_ American Stock Exchange 美国证券交易所
g"y?nF.&F amortization 摊销
BXTN>d27 amount due from banks 存放银行同业的款项
aR:<<IF \ amount due from banks abroad 存放海外银行同业的款项
LV.&>@* amount due from holding companies 控股公司欠款
[b `6v`x amount due from local banks 存放本港银行同业的款项
#@_ 1fE amount due to banks 银行同业的存款
^Rmoz1d amount due to banks abroad 海外银行同业的存款
ndOfbu;mf amount due to holding companies 控股公司存款
4MX7=!E amount due to local banks 本港银行同业的存款
x N`T amount due to outport banks 外埠银行同业的存款
vR]mSX3)? amount for note issue 发行纸币的款额
u@D .i4U amount of bond 担保契据的款额
k!E"wJkpz amount of consideration 代价款额
.[f; (WR amount of contribution 供款数额
|U=(b, amount of indebtedness 负债款额
jzrt7p*k} amount of principal of the loan 贷款本金额
6An{3 " amount of rates chargeable 应征差饷数额
.xpmp6 - amount of share capital 股本额
EUwQIA2c8N amount of sums assured 承保款额
r'd/qnd amount of variation 变动幅度
K+mU_+KRp amount of vote 拨款数额
R `Qp d3 amount payable 应付款额
(2%>jg0M amount receivable 应收款额
5\G)Q<A]*L Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]_2 yiKv& analysis 分析
? ICDIn ancillary risk 附属风险
/J;]u3e| annual account 周年帐目；周年帐目报表；年度决算；年结
qeMv
Vf annual accounting date 年结日期
od,tfLw4 annual allowance 每年免税额；年积金；年度津贴；年津
oEAfowXSqk annual balance 年度余额
~V$ f #X annual disposable income 每年可动用收入
ylkqhs& annual estimates 周年预算
d;g-3Pf annual fee 年费
X,Zd= annual general meeting 周年大会
,o)4p\nV annual growth rate 年增率；每年增长率
VR v02m5 annual long-term supplement 长期个案每年补助金
D - iUN annual pensionable emolument 可供计算退休金的年薪
lJj&kVH b annual report 年报
MOLO3?H( Annual Report on the Consumer Price Index 《消费物价指数年报》
#HDesen annual return 周年报表；周年申报表；每年报税表格
!M il ?^ Annual Return Rules 《周年报表规则》
_m7c o : annual review of consumer prices 每年消费物价回顾
S.]MOB dt annual roll-forward basis 逐年延展方式
)G4rJ~#@ annual salary 年薪
%Qd3BZ annual statement 年度报表；年度决算表
ZeTL$E[E } Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
FF @ `+T annuitant 年金受益人
irmwc'n] annuity 年金
cUC17z2D annuity contract 年金合约
._ih$= annuity on human life 人寿年金
^^
j / antecedent debt 先前的债项
_3U|2(E ante-dated cheque 倒填日期支票
l4Y1( anticipated expenditure 预期开支
>p |yf. G anticipated net profit 预期纯利
xSOoIsL[ anticipated revenue 预期收入
2H>aC
wfX anti-inflation measure 反通货膨胀措施
t
2G1[j! anti-inflationary stance 反通货膨胀立场
u#VweXyU apparent deficit 表面赤字
Z^+a*^w~{ apparent financial solvency 表面偿债能力
D1!
{S7 apparent partner 表面合伙人
K#;txz i application for personal assessment 个人入息课税申请书
)"-fHW+fy application of fund 资金应用
)rbc;{. application to release as liquidator and to destruct the books of accounts and documents
r\bq[9dX> 申请免除清盘人职务及毁灭帐簿与文件
9, KVBO appointed actuary 委任精算师
O,]_ tp appointed auditor 委任核数师；委任审计师
7%YYr^d appointed trustee 委任的受托人
kc|>Q7~{ appointer 委任人
QqjTL uN apportioned pro rata 按比例分摊
wXcMt>3 apportionment 分配；分摊
: o<N!*pT Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
H8<m9zDvl apportionment formula 分摊方程式
XqX
I(q^ apportionment of estate duty 遗产税的分摊
`rq<jtf+ appraisal 估价；评估
X{s/``n appreciable growth 可观增长
x{2o[dK4} appreciable impact 显着影响
iBS0rT_ appreciable increase 可观增长
=<>p KQ)[ appreciation 增值；升值
wmiafBA e appreciation against other currencies 相对其他货币升值
E s~DHX appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-7,vtd[h appreciation tax 增值税
gb9[Meg' appropriation 拨款；拨用；拨付
>eu
`!8 appropriation account 拨款帐目
<]c#) xg Appropriation Bill 拨款法案
o6/Rx # A appropriation-in-aid system 补助拨款办法
w. vY(s approved assets 核准资产
G ;jF9i approved basket stock 认可一篮子证券
rBS2>? approved budget 核准预算
fX""xT NPi approved charitable donation 认可慈善捐款
S8v x[ < approved charitable institution 认可慈善机构
6 _Fpca3L approved currency 核准货币；认可货币
UMv "7~ approved estimates 核准预算
0tSA|->( approved estimates of expenditure 核准开支预算
|9x%gUm approved overseas insurer 核准海外保险人
jPj 2 approved overseas trust company 核准海外信托公司
BQuRHi IV approved pooled investment fund 核准汇集投资基金
E uLXtq approved provident fund scheme 认可公积金计划
A
mvw` u> approved provision 核准拨款
G tG&yeB approved redeemable share 核准可赎回股份
Gk{W:866 approved regional stock 认可地区性证券
$u&|[vcP0 approved retirement scheme 认可退休金计划
&1 oaZY w approved subordinated loan 核准附属贷款
>]^>gUmq arbitrage 套戥；套汇；套利
Io09 W ^ arbitrageur 套戥者；套汇者
9ec0 ^T arbitrary amount 临时款项
v<%]XHN arrangement 措施；安排；协定
(UXv,_"nU arrears 欠款
\N4d_ f Pj arrears of pay 欠付薪酬
M o~ki"9. arrears of revenue 逾期未收税款；逾期未收的帐项
sb`& bA;i articles of association 组织章程；组织细则；组织章程细则
P~o@9RV- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(}sDm ~;s ascertainment of profit 确定利润
jjYM3LQcdP "Asia Clear" “亚洲结算系统”
_qEWu Do Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{ _-wG3f| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~.iA`${y% Asian Development Fund [ADF] 亚洲发展基金
p[_Yi0U Asian dollar bond 亚洲美元债券
8IpxOA#jQ Asian dollar market 亚洲美元市场
HKM~BL
"X Asian dollar rate 亚洲美元利率
M9h<}mh\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
HUK" OH Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}FHw"
{my asked price 沽盘；喊价；索价；卖方报价
F
ZM2 assessable income 应评税入息
r+ SEw ; assessable loss 应评税亏损
' n>EEQyp' assessable profit 应评税利润
`D4oAx d9 assessable value 应评税值
Ck:#1-t8{ assessed profit 估定利润
OuMco+C assessed value 经评估价值
,9F *96 assessment 评税；评定；估价；评税单
c{ ^i$ assessment number 评税编号；估价编号
IPwj_jvw assessment of additional tax 补加税评税
ZK%Kgk[\:~ assessment of performance 业绩评估；实绩评价
s bs[=LW4 Assessor 评税主任
,I/2.Q})[ asset price bubbles 资产价格泡沫
<g]
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YHZ asset-backed securities 具资产保证的证券
l t&$8jh assets accretion 资产增值
OTnu{<.a assets and liabilities 资产与负债
%3ou^mcj assets betterment statement 资产递增表；资产改进表
_E3U.mV assets lending 实物放款；有抵押贷款
0S%tsXt+ assets of the company passing on the death 死者去世时转移的公司资产
Zlr{L]c
assets pledged as security for liabilities 用作负债抵押的资产
S b'N]; assets portfolio 资产投资组合
<'yf|N!9G assets price 资产价格
"[#@;{@Gt assets quality 资产质素
\FIa,5k8 assets realization 资产变现
Gv!BB=ir( assets refinancing arrangement 资产再集资安排
0Z@ARMCe|m assets securitization 资产证券化
E"G: K`Q assets situated outside Hong Kong 在香港以外地方的资产
xX[?L9RGz assets stripping 削减资产；拆卖资产
<Z2(qZ^Z assets value 资产值
F\o ;t: assignee 承让人
'.=Wk^,Ua assignment 转让；转让书；转让契
I 93 ~8wQ assignment of interest 权益转让
GU:r vS ! assignment of letters patent and trade mark 专利证书及商标转让
BhOXXa{B assignment of property 物业转让；物业转让书
sM #!Xl; assignment right 转让权
V h
Z=,m assignor 转让人
;r g H}r associate 有联系的人；有关连人士；相联者；合伙人；联系人
x-w`KFS Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
AD~~e%
s= associate member 附属会员
5{8x*PSl associated body corporate 相联法人团体
a v'd%LZP associated company 相联公司；联属公司
[`y :M&@ associated corporation 相联法团
mrK,Ql Association of Chartered Certified Accountants [ACCA] [United Kingdom]
i_[^s:*T 公认会计师公会〔英国〕
x:!C(Ep) Association of Futures Exchange Brokers 香港期货经纪协会
S PfD2%jjC Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Uzan 7A association of underwriters 承保人组织
/'R UA assumption of control 接管
muL>g_H assurance 担保；保险；转易；转易书
LvS P #$f assurance of interest 权益的转易
EC^Ev|PB\u at 19XX price 按一九ＸＸ年价格计算
b24NL' jm at a discount 按赔价计算；按贴水价格计算；打折扣
.jvSAV5B at a premium 按溢价计算；按升水价格计算
b*btkaVue at call 通知付款；按通知
2N
L:\%wz at constant market price 按固定市价计算
Cf.pTYSl at constant price 按固定价格计算
NvQY7C at cost 按成本计算
HXD*zv@ *6 at current market price 按当时市价计算；按现时市价计算
#ci twMW at current price 按当时价格计算；按现时价格计算
$
/}: P at factor cost 按要素成本计算；按生产要素成本计算
(eC F>Wh^m at money-of-the-day price 按付款当日价格计算
9
Q 0#We* at or better 按指定或较佳价位〔买卖指令〕
,[Dh2fPM, at par 按面值计算；平价
S4#A#a2J at sight 见票即付
E}xz7u at the close 按收市盘
3I'M6 WA at the opening 按开市盘
l9M#]*{ attestation 见证；见证条款
4R K.Il*d at-the-money option 平价期权
zAKq7'_= attorney 受权人；受托代表人
>k$[hk*~ attornment 新拥有人承认书
@ChN_gd3! attributable profit 可归属利润
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attributable share value 可归属股份价值
@4G.(zW Auckland Stock Exchange 奥克兰证券交易所
X{0ax. auction 拍卖
se<i5JsSV auctioneer 拍卖商
=fKhXd audit 审计；核数
`ENlV9 Audit Commission 审计署
7V9%)%=h| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
g i1}5DR 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
o|rGy 5 audit review 帐目审查
n/KI"qa]9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
K[ iY { audited account 审计帐目；经审计的帐目
& *jxI [ audited annual account 经审计的周年帐目
dAu^{1+2 audited balance sheet 经审计的资产负债表
1TK #eU auditor 核数师；核数主任；审计师
,Hik (22 auditor's certificate 核数师证明书；审计师证明书
IeR l6r%: auditor's report 核数师报告；审计师报告
""25ay Aussie bond 澳元债券
E[SV*1) austerity budget 紧缩预算
O vyB<r Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
w c<2 Uc Australia All Ordinaries Index 澳洲所有普通股票指数
a}5vY Australian Dollar [AUD] 澳元
gp#b Q Australian Options Market 澳大利亚期权市场
LU-#=1Q Australian Securities Commission 澳洲证券事务监察委员会
k7z(Gbzu Australian Society of Certified Practising Accountants 澳洲执业会计师公会
. 1{vpX Australian Stock Exchange 澳大利亚证券交易所
}Q{
=:X9 Austrian Schilling [ATS] 奥地利先令
?#VP)A authentication 认证；鉴证
fl
pXVtsQ authority to purchase 委托购买证；委购书
y9V;IXhDc authorization 认可；核准；授权；授权书
"ay,Lr authorization by direction 指示授权
e.3sAUHZ- authorization by instruction 指令授权
"<cB73tY authorization by warrant 令状授权
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authorization of unit trust 单位信托的认可
)z ?&" I authorized agent 指定代理人
902!M65[rG authorized capital 法定资本
USnD7I/b authorized clerk 出市员
*@\?}c X authorized dealer 认可交易商
XPc9z}/(e authorized financial institution 认可财务机构
Z4wrXss~ authorized fund 认可基金
p%1xj2 ?nN authorized fund house 获授权的基金公司；认可基金公司
7$q2v=tH _ authorized institution 认可机构
tF#b&za authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
42n@:5`{+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~aa uW ? authorized insurer 获授权保险人；获认可承保人
X]+(c_i:hC authorized investment 特准投资项目
!Zk%P authorized person 获授权人
f^[{k
{t authorized representative 获授权代表
="#:=i] authorized share capital 法定股本
[#STR=_f automated quotation system 自动报价系统
zVc7q7E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g9FVb7In_ 自动交易系统〔香港期货交易所有限公司〕
eI/\I:G{f automatic adjustment mechanism 自动调整机制
Rk437vQD, automatic adjustment system 自动调整系统
\dp9@y[^ Automatic Clearing House 自动票据交换所
yZj}E Ba automatic exchange rates accumulation system 自动化汇率累集系统
zJy 89ib' Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
h+zkVRyA automatic teller machine [ATM] 自动柜员机
v$.JmL0^J autopay 自动转帐
"lv:hz available assets 可用资产
94qHY1 rp available fiscal reserve 现存财政储备
brYYuN|Vc available profit 可用利润
Ru
vG1" Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
j(@g
average 平均；平均数；海损
O5G<O(,\ average basic salary 平均基本薪金
}C`}wS3i average consumer expenditure 平均消费开支；一般消费开支
RAD4q"}k average cost 平均成本
# o;CmB average cost of land production 增辟土地平均成本
\V"P maP\ average daily turnover 平均每日成交额
07T;IV3#C5 average daily wage rate 平均每日工资率
uDy> xJ| average expenditure pattern 平均开支模式
9d,]_l.sB average growth rate 平均增长率
~ kSnXJv average net fixed assets 固定资产平均净值
V(' 'p{ average of relatives 相对价格平均数
ig. 6[5a\ average price 平均价格
.^)C:XiW average propensity to consume 平均消费倾向；一般消费倾向
2h|(8f:y average propensity to save 平均储蓄倾向；一般储蓄倾向
{d?4;Kd average rate 平均率
,#'o)O# average revenue 平均收入；平均收益
xnhDW7m average stock 平均库存；平均存货
}(g+: ]p- average yearly rent 平均年租
Pw^c2TQ avoidance of double taxation 避免双重课税
Ye\*b? 6 avoidance of tax 避税
