A:
h-#Glse< A share Ａ股；甲类股份
8Zwq:lV Q abatement of tax 减税；减扣免税额
x'n J_0 ABN AMRO Bank N.V. 荷兰银行
2uU~$7~N above-the-line expenditure 线上项目支出；经常预算支出
8t h G- above-the-line receipt 线上项目收入；经常预算收入
szWh#O5 = ABSA Asia Limited 南非联合亚洲有限公司
W;u~}k< absolute change 绝对数值变更
+tl THK absolute expenditure 实际开支
m"jqHGFV absolute guideline figure 绝对准则数字
>Rx^@yQ!+z absolute interest 绝对权益
hOw7"'# ! absolute order of discharge 绝对破产解除令
[x,_0-_ absolute profit margin 绝对利润幅度
1p`XK";g absolute value 实值；绝对值
py@5]n% absolutely vested interest 绝对既得权益
X0p=jBye~> absorbed cost 已吸收成本；已分摊成本
<.RgMPi absorption 吸收；分摊；合并
r;}kw(ukC absorption rate 吸收率；摊配率；分摊率
a i}8+L8- ACB Finance Limited 亚洲商业财务有限公司
0* ,r acceptable form of reciprocity 合理的互惠条件
a o\+%s acceptable rate 适当利率；适当汇率
x|E$
f+ acceptance agreement 承兑协议
iB[%5i- acceptance for honour 参加承兑
| >VDMezy acceptor 承兑人；接受人；受票人
HR)joD*q;[ acceptor for honour 参加承兑人
; h] zN accident insurance 意外保险
F)
< f8F Accident Insurance Association of Hong Kong 香港意外保险公会
= V%s ^ accident insurance scheme 意外保险计划
aBol9`6 accident year basis 意外年度基准
u[ "Pg
accommodation 通融；贷款
@cSz!E} accommodation bill 通融票据；空头票据
-1Tws|4gc accommodation party 汇票代发人
Q%q_ account balance 帐户余额；帐户结余
:`oY D account book 帐簿
+9,"ne1'e account collected in advance 预收款项
1R1J/Z*V/ account current book 往来帐簿
S9-K account of after-acquired property 事后取得的财产报告
E^Q| v45d account of defaulter 拖欠帐目
Mg-Kh}U account payable 应付帐款
?%B%[u account payee only [A/C payee only] 只可转帐；存入收款人帐户
ZZ?=^g account receivable 应收帐款
e9"<.: & account receivable report 应收帐款报表
d-39G*;1 account statement 结单；帐单；会计财务报表
/]iv9e{uh( account title 帐户名称；会计科目
Rq9v+Xq2 accountant's report 会计师报告
Hg]Q.SeJ( Accountant's Report Rules 会计师报告规则
nv@$'uQRp accounting and auditing procedure 会计与审计程序；会计与核数程序
R\1#)3e0 Accounting Arrangements 《会计安排》
H4Pj 3' accounting basis 会计基础
Dj
#G{X". accounting by Official Receiver 破产管理署署长呈交的帐目
:+m|K C(Z Accounting Circular 《会计通告》
7Bd vJ" accounting class 会计类别
}.MJVB3 accounting date 记帐日期；会计结算日期
o= N= W accounting for money 款项核算
fW|1AUD, Accounting Officer 会计主任
MQw{^6Z >1 accounting period 会计报告期；会计期
B%cjRwO T accounting policy 会计政策；会计方针
FZb\VUmnV accounting practice 会计惯例
g:O~1jq accounting principle 会计准则
ImyB4welo accounting record 会计记录
j<wWPv accounting report 会计报告
zeNvg/LI^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)^L+ iht Accounting Society of China 中国会计学会
$w#C;2k]N accounting statement 会计报表
8X[G)J; accounting system 会计制度；会计系统
W1U r~x` accounting transaction 会计事项；帐务交易
Kh'/Ne? accounting treatment 会计处理
5;C +K~Y accounting year 会计年度
jsfyNl? 6 accretion 增值；添加
l+y/ Mq^QB accrual 应计项目；应累算数目
q-X)tH_+w@ accrual basis 应计制；权责发生制
IHMZ E42 accrual basis accounting 应计制会计；权责发生制会计
Z/6B[,V accrue 应累算；应计
)r5QOa/ accrued benefit 应累算利益
ZGe+w]( accrued charges 应计费用
4E&URl0Bh accrued cumulative preference share dividend 应累算的累积优先股股息
&*/8Ojv)9 accrued expenses 应累算费用
7AHEzJh " accrued interest payable 应付利息；应计未付利息
??ah accrued interest receivable 应收利息；应计未收利息
_~| j~QE] accrued right 累算权益
q2Ax -# accruing profit 应累算的利润
a~DR$^m accumulated fiscal reserve 累积财政储备
N-4LdC accumulated profit 累积利润；滚存溢利
P ;PS+S9 accumulated reserve 累积储备
R0,
Q ` accumulation of surplus income 累积收益盈余
aKkQXq* acquired assets 既得资产
nW!rM($q acquisition 收购；购置；取得
fA2H8"r acquisition cost 购置成本
w T3QS J acquisition expenses 购置费用
P%g[!9
' acquisition of 100% interest 收购全部股权
<0 k(d:H- acquisition of control 取得控制权
M
E4MZt: > acquisition of fixed assets 购置固定资产
Z"]
be n acquisition of shell “买壳”
WDW b 7 acquisition price 收购价
?&pjP,a act of God 天灾
_{TGO
jZr acting partner 执事合伙人
G6]M~:<i active market 买卖活跃的市场；交投畅旺的市场；旺市
N9Y,%lQ|B8 active partner 积极参与的合伙人
a
UAPh active trading 交投活跃
sq*d?<:3 actual circulation 实际流通
Ng0V&oDI actual cost 实际成本
o[!]xmj actual expenditure 实际开支；实际支出
+_3> T''_ actual income 实际入息；实际收入；实际收益
ePP-&V"`" actual market 现货市场
Xu3o,k actual price 现货价；实际价格
E<>n0", actual profit 实际利润
?SkYFa`u * actual quotation 实盘；实际价位；实际报价
<RKh%4#~ actual year basis 按实际年度计算
=YE"6 iU actuals 实货
1 n Ib/nY actuarial investigation 精算调查
BO5F6lyQ0P actuarial principle 精算原则
=Y R/X@ & actuarial report 精算师报告
$T hkK3 Actuarial Society of Hong Kong 香港精算学会
LK)0g 4{ actuarial valuation 精算师估值
/E@LnKe actuary 精算师
& 2& K9R ad referendum agreement 暂定协议；有待覆核的协定
o{(-jhR ad valorem duty 从价税；按值征税
Z; r}G m ad valorem duty system 从价税制
GCkc[]2p ad valorem fee 从价费
'd D d9 ad valorem tariff 从价关税
~^UQw? ; additional allowance 额外免税额
m%X~EwFc. additional amount for unexpired risk 未过期风险的额外款额
v 1 d] additional assessable profit 补加应评税利润
K%Vl:2#F additional assessment 补加评税
ICTl{|i ] additional commitment 额外承担
]<WKi= additional commitment vote 额外承担拨款
XuVbi=pN.2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
APsd^ J additional dependent parent allowance 供养父母额外免税额
r2]:'O6 additional provision 额外拨款
hS O AjS additional stamp duty 附加印花税
#O7|&DqF{ additional tax 补加税罚款；补加税款
&|LZ %W0Fb Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
cP`o?: adjudged bankrupt 被裁定破产
U(dT t adjudicated bankrupt 裁定破产人
aF;Q SI adjudication fee 裁定费；评定印花税额手续费；评估契据费
-^Baxkq(YM adjudication of bankruptcy 裁定破产；宣告破产
\=?f4*4|/ adjudication of insolvency 裁定无力偿还债务
K lzsr, adjusted actual 经调整的实数；调整后的实数
@f -0OX$* adjusted current assets 经调整的流动资产；调整后的流动资产
o6P)IZ1 adjusted figure 经调整的数字；调整后的数额
M@[ {j adjusted liabilities 经调整的负债；调整后的负债
hug8Hhf_& adjusted loss 经调整的亏损；调整后的亏损
HWi0m/J 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
SuMK=^>% adjusted profit 经调整的利润；调整后的利润
C%85Aq* 4 adjusted surplus 经调整的盈余额；调整后的盈余额
T+8F'9i` adjusted value 经调整的价值；调整后的价值
O{y2tz3 adjustment 调整；修订；理算〔保险〕
~3dB t@%0 adjustment centre 调剂中心
'
^^]Or adjustment lag 调整过程的时间差距；调整时差
MS%xOB*6 adjustment mechanism 调整机制
Q|rrbx b adjustment of loss 亏损调整
DI'wZySS^ adjustment process 调整过程；调整程序
NmthvKhH adjustment range 调整幅度
8j. 9Sk/ administered exchange rate 受管制汇率
hub1rY|No Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?_3K]i1IS administration expenses 行政费用
40<ifz[7 administration fee 手续费；行政费
`r
& IA administration in bankruptcy 破产管理
/>S=Y"a/7 administration order 遗产管理令
P ^R224R administrator 管理人；遗产管理人
we9R4 *j administrator of the estate 遗产管理人
x>8=CiUE admission of debt 债项承认书
9He>F7J:p' admission of proof 接纳债权证明
@@9#od O advance 放贷款项；垫付款项；预支款项；预付款项
)f>s\T advance account 暂支帐目；预付款帐户
Xhe2 5 advance compensation 预付补偿金
MR=>Dc R advance from shareholder 股东垫款
eNY$N_P advance pending reimbursement 预支以待日后付还
*IJctYJaX advanced economy 先进经济体系
V7.xKmB advancement 预付；预付财产
rLGh>bw#`3 advances warrant 垫款令
u~=>$oT't advancing 贷出
,~`R{,N` adverse balance 逆差
g!(j.xe adverse exchange 逆汇
'9>z4G*Td advertisement addressed to shareholders 在报章刊登的致股东通告
xV @ X%E advice for collection 托收通知书
a$.(Z l advice of drawing 提款通知书；汇票通知书
f' Dl*d advice of payment 付款通知
v?F~fRH Advisory Committee [Securities and Futures Commission]
BX;Z t9"* 谘询委员会〔证券及期货事务监察委员会〕
.-T^ S"`d| Advisory Committee on Diversification 经济多元化谘询委员会
LSv0zAIe/ affidavit 誓章；遗产申报誓章
0&E{ [~Pv affidavit of no receipt 述明无收款的誓章
J b
Hn/$ affiliate 联号；联营公司；附属公司
\b?z\bC56 affiliated company 附属公司；联号；联营公司
"yxIaTZu affirmation [estate duty] 非宗教式宣誓〔遗产税〕
tbrjTeC affordability 负担能力
N>giFj[dD African Development Bank [AfDB] 非洲开发银行
y)X 1!3~( after-acquired property 事后取得的财产
lPFT)>(+@ after-hours dealing 市后交易
YIGQDj@ after-tax profit 税后盈利；税后利润；税后溢利
UaA6 agency agreement 代理协议
.e%PK[o agency expenses 代理机构的开支
2JwR?<n{ agency fee 代理费
wyeiz7 Agency Law 《代理法》
'kPc`) \ agent 代理人；承销人
D'2&'7-sm\ agent of company 公司代理人
E#X(0(A) agent's fee 代理人费；经纪费
z@iu$DZ aggregate 总计；总数；总体数字
Ufd{.o[{- aggregate amount 总款额；总额
6|+I~zJ88 aggregate assets and liabilities 总体资产与负债
D6@c& aggregate at constant price 按固定价格计算的总体数字
rTT Uhd aggregate demand 总需求
% b<cJ]F aggregate gross position 总持仓量
?N oG. aggregate limit 总限额
V\r!H>
aggregate of salaries tax 合计薪俸税
E+k#1c|v$ aggregate performance 总体表现；总体业绩
i9+(gX(t aggregate supply 总体供应
eSHyA+ F aggregate surplus 总盈余
_"%mLH= !8 aggregate total 整体总额
3QM6M9M aggregate value 总值；合计价值
4Z5ZV! aggregated basis 合计基准
DS0c0lsx aggregated net chargeable income 合计应课税入息实额
JJ[.K*dO aggregation 合并计算；合计；总和
. S4Xw2MS aggregation of incomes of husband and wife 夫妇入息合并计算
ohklLZoZ aggregation of property 财产的总和
me"}1REa agio 差价；贴水
.I_Mmaq;i 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》
BWV)>
-V Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`2Rd=M]? 《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》
U<QO@5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:^]rjy/|+ 《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》
h B D .IB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
H`|8x 4 《香港政府和大韩民国政府关于相互促进和保护投资协定》
kBg,U 8|S agreement for a settlement 授产协议
YMx]i,u'+ agreement for assignment 转让协议
qT}<D`\ agreement for sale 售卖协议；买卖协议
tJ`tXO agreement for sale and purchase 买卖协议
w6(E$:#d agreement for the payment of interest 支付利息协议
<XG&f agreement for the repayment of money 还款协议
E0 ]B=- agreement of reinsurance 再保险协议
aGY R:jR$ Agricultural Bank of China 中国农业银行
3.>M=K~09 air passenger departure tax 飞机乘客离境税
?o307 r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_{0'3tI7 airport tax 机场税
5jAiqJq~y: alcohol duty 酒精税
6V)P4ao alienation 让与；让渡；转让
J3`a}LyDf alimony 生活费；赡养费
5'>DvCp%M All Ordinaries Index [AOI] 所有普通股指数
,Ax k\7- all risks 全险；综合险
DtLga[M All Sales Record for Stock Market 《股票市场成交报告》
OOJg%y*H Allied Capital Resources Limited 新联财务有限公司
BnJpC<xm all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?Co)7} N allocation letter 拨款信件
1 P i_V allocation of fund 分配款项；预留款项
L CKCg[D
allocation of profit 利润分配；溢利分配
c &4EO| allocation warrant 拨款令
C],"va allotment 分配；配股
=Ji+GJ <,9 allotment notice 股份配售通知；配股通知
! f!/~M"! allotment of shares 股份分配
L[;U
Z)V@ allowable 可获宽免；免税的
WrJgU&H{ allowable business loss 可扣除的营业亏损
=Ts2a"n allowable expenses 可扣税的支出
8[@aX;I allowance 免税额；津贴；备抵；准备金
} o^VEJc`O allowance for debts 债项的免税额
KU:RS+,e; allowance for depreciation by wear and tear 耗损折旧免税额
mN +
w, allowance for funeral expenses 殡殓费的免税额
n$]7 8\C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
V?pqK QL0 allowance for repairs and outgoings 修葺及支出方面的免税额
YQ/ allowance to debtor 给债务人的津贴
R.nAD{>h* alteration of capital 资本更改
!V/Vy/'` * alternate trustee 候补受托人
~^Ceru"< amalgamation 合并
mm SC0F ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$=&a 0O# ambit of charges 征税范围；收费范围
ppL*#/jYt amended valuation 经修订的估值
jUnS&1]MF American Commodities Exchange 美国商品交易所
[\|`C4@3a American Express Bank Limited 美国运通银行
\M$e#^g American Stock Exchange 美国证券交易所
=zaf{0c amortization 摊销
rBY)rUDd4 amount due from banks 存放银行同业的款项
MPa F amount due from banks abroad 存放海外银行同业的款项
`p qj~s amount due from holding companies 控股公司欠款
~@Yiwp\ " amount due from local banks 存放本港银行同业的款项
+r8: t5:/I amount due to banks 银行同业的存款
R-%v?? amount due to banks abroad 海外银行同业的存款
&|6 A
8, amount due to holding companies 控股公司存款
'F-; uN amount due to local banks 本港银行同业的存款
v/ $~ifY" amount due to outport banks 外埠银行同业的存款
yE+Wb[H[ amount for note issue 发行纸币的款额
l 1C'<+2j! amount of bond 担保契据的款额
4G ? Cu,$ amount of consideration 代价款额
jTSN`R9@ amount of contribution 供款数额
(tG8HwV- amount of indebtedness 负债款额
~bC-0^/
8| amount of principal of the loan 贷款本金额
wAt|'wP
: amount of rates chargeable 应征差饷数额
K14FY2" amount of share capital 股本额
u?Pec:3% amount of sums assured 承保款额
[2~^~ K amount of variation 变动幅度
d `eX_] Z amount of vote 拨款数额
b({K6#?'[ amount payable 应付款额
S1d^ mu amount receivable 应收款额
8/i];/,v*M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&oJ1v<` analysis 分析
>oD,wSYV~ ancillary risk 附属风险
10gh4,z[ annual account 周年帐目；周年帐目报表；年度决算；年结
D5Z@6RVt annual accounting date 年结日期
E }qW' annual allowance 每年免税额；年积金；年度津贴；年津
ORCG(N annual balance 年度余额
3haR/Y N annual disposable income 每年可动用收入
C0O$iWs= annual estimates 周年预算
)s-[d_g annual fee 年费
%?sPKOh3N} annual general meeting 周年大会
q7#4e?1 annual growth rate 年增率；每年增长率
o54/r#~fi annual long-term supplement 长期个案每年补助金
Ye e%
<<S annual pensionable emolument 可供计算退休金的年薪
)c6t`SBwi annual report 年报
@XJzM]*w& Annual Report on the Consumer Price Index 《消费物价指数年报》
0pfgE= 9 annual return 周年报表；周年申报表；每年报税表格
z*oe ho Annual Return Rules 《周年报表规则》
Xh5&J9pw annual review of consumer prices 每年消费物价回顾
EOj.Jrs~ annual roll-forward basis 逐年延展方式
o&U'zaj annual salary 年薪
)G+D6s23 annual statement 年度报表；年度决算表
dQ.:xu}~ 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
(=\))t8J annuitant 年金受益人
;L`N F" annuity 年金
`T#Jiq E annuity contract 年金合约
7M.TLV!f] annuity on human life 人寿年金
A
)q=. C#e antecedent debt 先前的债项
f)_k_ < ante-dated cheque 倒填日期支票
g6D7Y<} d anticipated expenditure 预期开支
l b9O anticipated net profit 预期纯利
> r
%:!o anticipated revenue 预期收入
|XrGf2P9u anti-inflation measure 反通货膨胀措施
: q>uj5% anti-inflationary stance 反通货膨胀立场
p~A6:"8s`= apparent deficit 表面赤字
h 2QJQ|7a apparent financial solvency 表面偿债能力
r9
5hW apparent partner 表面合伙人
U,g)N[| application for personal assessment 个人入息课税申请书
|a |## / application of fund 资金应用
~[Fh+t(Y application to release as liquidator and to destruct the books of accounts and documents
}+/F?_I=
% 申请免除清盘人职务及毁灭帐簿与文件
R9q9cB i3 appointed actuary 委任精算师
y 1I(^<qO= appointed auditor 委任核数师；委任审计师
8
*Y(wqH appointed trustee 委任的受托人
4 (>8tP\Y appointer 委任人
F?c :
).g apportioned pro rata 按比例分摊
xoB "hNIX apportionment 分配；分摊
w3>. d(Q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[G<SAWFg7 apportionment formula 分摊方程式
SB) Hz8< apportionment of estate duty 遗产税的分摊
N5F+h94z] appraisal 估价；评估
AM Sn^ 75 appreciable growth 可观增长
uS |f|)U& appreciable impact 显着影响
T/Bx3VWL appreciable increase 可观增长
Z~{0x#?4% appreciation 增值；升值
4qKMnY R appreciation against other currencies 相对其他货币升值
ETQL,t9m appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Xw'Y
&!z appreciation tax 增值税
m=#< appropriation 拨款；拨用；拨付
JY0}#FtgV appropriation account 拨款帐目
df R?O#JPU Appropriation Bill 拨款法案
%;ZDw@_< appropriation-in-aid system 补助拨款办法
4_KRH1 approved assets 核准资产
FdE9k\E#/) approved basket stock 认可一篮子证券
G0mvrc-( approved budget 核准预算
lxh}N, approved charitable donation 认可慈善捐款
_|C T|q approved charitable institution 认可慈善机构
I AFj_VWC0 approved currency 核准货币；认可货币
"t >WM approved estimates 核准预算
+'`I] K> approved estimates of expenditure 核准开支预算
Yw6d-5=: approved overseas insurer 核准海外保险人
W5U;{5 approved overseas trust company 核准海外信托公司
!#TM%w approved pooled investment fund 核准汇集投资基金
X B[C&3I approved provident fund scheme 认可公积金计划
J ,_IHzO~Z approved provision 核准拨款
@"vTz8oY@ approved redeemable share 核准可赎回股份
a
IgV"3 approved regional stock 认可地区性证券
WW3! ,ln_ approved retirement scheme 认可退休金计划
o%3VE8- approved subordinated loan 核准附属贷款
j\%m6\{n| arbitrage 套戥；套汇；套利
=| O ><O| arbitrageur 套戥者；套汇者
"tUc arbitrary amount 临时款项
" o>` Y arrangement 措施；安排；协定
7 : .bqRu arrears 欠款
eCy]ugsi% arrears of pay 欠付薪酬
Bc1MKE5 arrears of revenue 逾期未收税款；逾期未收的帐项
zz[[9Am! articles of association 组织章程；组织细则；组织章程细则
]%<0V,G
q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&B@qb?UE1 ascertainment of profit 确定利润
p} MH LM "Asia Clear" “亚洲结算系统”
:}+m[g Asia Commercial Bank Ltd. 亚洲商业银行有限公司
x)prI6YMv\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
yoVN|5 Asian Development Fund [ADF] 亚洲发展基金
'U{6LSaCb Asian dollar bond 亚洲美元债券
`\Hs{t] Asian dollar market 亚洲美元市场
x-Fl|kwX.5 Asian dollar rate 亚洲美元利率
QV*W#K\7q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
qy,X#y'FuE Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
VK/i5yT5N asked price 沽盘；喊价；索价；卖方报价
Y^ ti;: assessable income 应评税入息
39Zs assessable loss 应评税亏损
/>[~2d
kb assessable profit 应评税利润
BDc "0XH assessable value 应评税值
c
6$n: assessed profit 估定利润
kOLS<>. assessed value 经评估价值
qp`G 5bw assessment 评税；评定；估价；评税单
.9u,54t assessment number 评税编号；估价编号
a4D4*=!G0 assessment of additional tax 补加税评税
} <
m@82\ assessment of performance 业绩评估；实绩评价
gt:O t0\7 Assessor 评税主任
(IIOVv
1J asset price bubbles 资产价格泡沫
]M.)N .T asset-backed securities 具资产保证的证券
I.L8A|nZ assets accretion 资产增值
//H 3{^{ assets and liabilities 资产与负债
ba"a!#wA assets betterment statement 资产递增表；资产改进表
nyr)d% I{ assets lending 实物放款；有抵押贷款
1`I# 4f assets of the company passing on the death 死者去世时转移的公司资产
Oo`b#!L assets pledged as security for liabilities 用作负债抵押的资产
ealh>Y assets portfolio 资产投资组合
[0-zJy|, assets price 资产价格
Jm {~H% assets quality 资产质素
R:FyCT_, assets realization 资产变现
*l\v qgv.Z assets refinancing arrangement 资产再集资安排
zP;1mN assets securitization 资产证券化
x|IG'R1:Y assets situated outside Hong Kong 在香港以外地方的资产
Bg0 aLU)[ assets stripping 削减资产；拆卖资产
& wG3RR| assets value 资产值
9KLhAYaq assignee 承让人
+H8;*uZ|k, assignment 转让；转让书；转让契
;WpPdR2 assignment of interest 权益转让
!Knv/:+ assignment of letters patent and trade mark 专利证书及商标转让
{ 1j[RE assignment of property 物业转让；物业转让书
||vQW\g assignment right 转让权
lITZ|u assignor 转让人
]Zz<9zix associate 有联系的人；有关连人士；相联者；合伙人；联系人
*|Fl&`2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Or[uq,Dm16 associate member 附属会员
7LdNE|IP associated body corporate 相联法人团体
S&m5]h!D associated company 相联公司；联属公司
Le':b2 o associated corporation 相联法团
B\ a#Vtyut Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R@H}n3, 公认会计师公会〔英国〕
)#n>))
Association of Futures Exchange Brokers 香港期货经纪协会
?G>#'T[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
M[ZuXH} association of underwriters 承保人组织
m ca 9 +v assumption of control 接管
jw!QjVuRN% assurance 担保；保险；转易；转易书
-!p -nk@9| assurance of interest 权益的转易
,9;d"ce at 19XX price 按一九ＸＸ年价格计算
-?Aa RwZ, at a discount 按赔价计算；按贴水价格计算；打折扣
*cn#W]AE at a premium 按溢价计算；按升水价格计算
v^_<K4 N` at call 通知付款；按通知
5 c E!'3Y at constant market price 按固定市价计算
)iG+pP@.@ at constant price 按固定价格计算
K\GIh8L at cost 按成本计算
,Uv8[ci%9 at current market price 按当时市价计算；按现时市价计算
f{[,!VG at current price 按当时价格计算；按现时价格计算
\w=7L-
8 at factor cost 按要素成本计算；按生产要素成本计算
oNV(C'A at money-of-the-day price 按付款当日价格计算
@5# RGM)5^ at or better 按指定或较佳价位〔买卖指令〕
=7Y gES at par 按面值计算；平价
4$+9k;m' at sight 见票即付
<AB.`[" at the close 按收市盘
T6ZJ SKM at the opening 按开市盘
,-XJ@@2gM attestation 见证；见证条款
V6ioQx=K# at-the-money option 平价期权
NR)[,b\v attorney 受权人；受托代表人
CQcb !T attornment 新拥有人承认书
6c>tA2G|8 attributable profit 可归属利润
!OJSQB, attributable share value 可归属股份价值
'k9hzk(* Auckland Stock Exchange 奥克兰证券交易所
7TQh'j auction 拍卖
IJn r^S8 auctioneer 拍卖商
Tj{!Fx^H audit 审计；核数
~^"cq
S( Audit Commission 审计署
NC vwg Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
6iFd[<.*j 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〕
,9#G/nF audit review 帐目审查
^aZ Wu|p Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
b}$m!c:<8 audited account 审计帐目；经审计的帐目
kx1-.~)p(z audited annual account 经审计的周年帐目
xL>0&R audited balance sheet 经审计的资产负债表
BsB}noN } auditor 核数师；核数主任；审计师
3MjMN %{P auditor's certificate 核数师证明书；审计师证明书
+X;6%O; auditor's report 核数师报告；审计师报告
RkLH}`# Aussie bond 澳元债券
nwN<Q\]S austerity budget 紧缩预算
SQ5*?u\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
W{;!JI7;z Australia All Ordinaries Index 澳洲所有普通股票指数
TL7-uH Australian Dollar [AUD] 澳元
FZA8@J|Q4 Australian Options Market 澳大利亚期权市场
1"odkM Australian Securities Commission 澳洲证券事务监察委员会
BJj~fNm1Zr Australian Society of Certified Practising Accountants 澳洲执业会计师公会
3 XfXMVm Australian Stock Exchange 澳大利亚证券交易所
}C#YR( ] Austrian Schilling [ATS] 奥地利先令
6w}:w ?=6 authentication 认证；鉴证
:M3l#`4Q authority to purchase 委托购买证；委购书
O:7y-r0i authorization 认可；核准；授权；授权书
6g$04C3tHi authorization by direction 指示授权
Ca BTqo authorization by instruction 指令授权
wKY6[ vvF authorization by warrant 令状授权
|x< authorization of unit trust 单位信托的认可
\0 WMb authorized agent 指定代理人
/2HwK/RZ authorized capital 法定资本
%k$C authorized clerk 出市员
*=/XlSWF authorized dealer 认可交易商
c=
a+7> authorized financial institution 认可财务机构
@/0aj authorized fund 认可基金
6xFZv
t authorized fund house 获授权的基金公司；认可基金公司
K.z}%a authorized institution 认可机构
e('c 9 Y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
DR0W)K
^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
<O>Q;}>gfc authorized insurer 获授权保险人；获认可承保人
Zo0&<QWj authorized investment 特准投资项目
%okEN != authorized person 获授权人
sa#"@j) authorized representative 获授权代表
7>ODaj
authorized share capital 法定股本
\:=Phbn automated quotation system 自动报价系统
v l*RRoJ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
S,8zh/1y 自动交易系统〔香港期货交易所有限公司〕
FD@ ! z
: automatic adjustment mechanism 自动调整机制
bm+ Mr automatic adjustment system 自动调整系统
DSjo%Brd- Automatic Clearing House 自动票据交换所
S&=B &23T automatic exchange rates accumulation system 自动化汇率累集系统
!X.N$0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
by06!-P0[ automatic teller machine [ATM] 自动柜员机
9xKFX|*$ autopay 自动转帐
16 Xwtn72 available assets 可用资产
]Pd *w`R available fiscal reserve 现存财政储备
e+6~JbMV available profit 可用利润
8D n]`}ok Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
r=w%"3vb^ average 平均；平均数；海损
?B}>[ average basic salary 平均基本薪金
u51/B:+ average consumer expenditure 平均消费开支；一般消费开支
h NoN=J average cost 平均成本
A!f0AEA, average cost of land production 增辟土地平均成本
'Aqmf+Mm average daily turnover 平均每日成交额
~clWG-i average daily wage rate 平均每日工资率
=[k9{cVW average expenditure pattern 平均开支模式
#YNb&K
n average growth rate 平均增长率
ry<
P LRN average net fixed assets 固定资产平均净值
x xiLi46/ average of relatives 相对价格平均数
'RA[_Z average price 平均价格
e!-'O0-Kw average propensity to consume 平均消费倾向；一般消费倾向
{'ZnxK' average propensity to save 平均储蓄倾向；一般储蓄倾向
o&AUB` .9~ average rate 平均率
k
Z3tz?Du average revenue 平均收入；平均收益
;4_n:XUgo; average stock 平均库存；平均存货
~J2Q0 Jv average yearly rent 平均年租
9qW,I|G avoidance of double taxation 避免双重课税
aH$~':[93 avoidance of tax 避税
