A:
M-K@n$k A share Ａ股；甲类股份
NE%yv,B abatement of tax 减税；减扣免税额
jL S]^| ABN AMRO Bank N.V. 荷兰银行
*`pBQZn05O above-the-line expenditure 线上项目支出；经常预算支出
`&[:!U2]F above-the-line receipt 线上项目收入；经常预算收入
} ZVv ABSA Asia Limited 南非联合亚洲有限公司
gH//
TbS absolute change 绝对数值变更
~(L + 4] absolute expenditure 实际开支
SVWS O absolute guideline figure 绝对准则数字
4x?u5L
9o absolute interest 绝对权益
{#M{~ absolute order of discharge 绝对破产解除令
8[`<u[Iv absolute profit margin 绝对利润幅度
'yRv~BA absolute value 实值；绝对值
e.ym7L]$O absolutely vested interest 绝对既得权益
$<%
nt absorbed cost 已吸收成本；已分摊成本
{!Z_&i5 absorption 吸收；分摊；合并
0Ilvr]1a4 absorption rate 吸收率；摊配率；分摊率
oqHm:u ^2 ACB Finance Limited 亚洲商业财务有限公司
LF.~rmPa acceptable form of reciprocity 合理的互惠条件
RW [<e acceptable rate 适当利率；适当汇率
n]c,0N acceptance agreement 承兑协议
gL"Q.ybA acceptance for honour 参加承兑
:BxYaAVt^ acceptor 承兑人；接受人；受票人
(Ha}xwA~( acceptor for honour 参加承兑人
N_[ Q.HD" accident insurance 意外保险
M]TVaN$v# Accident Insurance Association of Hong Kong 香港意外保险公会
PlRs- % d accident insurance scheme 意外保险计划
!Ocg accident year basis 意外年度基准
3Il/3\ accommodation 通融；贷款
\ 1'R}B@; accommodation bill 通融票据；空头票据
)^#Zg8L accommodation party 汇票代发人
<
^!eaBR4 account balance 帐户余额；帐户结余
G*p.JsZP account book 帐簿
GJfNO- account collected in advance 预收款项
T \CQ account current book 往来帐簿
1V$B^/ _ account of after-acquired property 事后取得的财产报告
L>GYj6D9 account of defaulter 拖欠帐目
k r^#B^ account payable 应付帐款
I VODR account payee only [A/C payee only] 只可转帐；存入收款人帐户
HTpd~W/\ account receivable 应收帐款
q[A3$y( account receivable report 应收帐款报表
x+`3G. account statement 结单；帐单；会计财务报表
"E !p 1 account title 帐户名称；会计科目
Xb
1 ^ Oj accountant's report 会计师报告
GhA~Pj ZS Accountant's Report Rules 会计师报告规则
p vxqeC9` accounting and auditing procedure 会计与审计程序；会计与核数程序
{j*+:Gj0V Accounting Arrangements 《会计安排》
jF85bb$ accounting basis 会计基础
LgKEg9 0w( accounting by Official Receiver 破产管理署署长呈交的帐目
_tJURk% Accounting Circular 《会计通告》
tO3 B_zC accounting class 会计类别
|q)Q <%VS' accounting date 记帐日期；会计结算日期
U pBYL?+L accounting for money 款项核算
uW_ /7ex Accounting Officer 会计主任
PP|xIAc accounting period 会计报告期；会计期
>m{-&1Tx accounting policy 会计政策；会计方针
~36XJ accounting practice 会计惯例
Z9bP j8d accounting principle 会计准则
RM$S|y{L accounting record 会计记录
<)rH8]V accounting report 会计报告
tvCTC ey Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|<icx8hbr Accounting Society of China 中国会计学会
WLFzLW=PD accounting statement 会计报表
YP97 D n accounting system 会计制度；会计系统
8Wp1L0$B accounting transaction 会计事项；帐务交易
dU n#'< g5 accounting treatment 会计处理
1uzf V) accounting year 会计年度
e{S`iO accretion 增值；添加
jZ yh accrual 应计项目；应累算数目
Y :BrAa[ accrual basis 应计制；权责发生制
oD`BX accrual basis accounting 应计制会计；权责发生制会计
FQ^uX]<3j accrue 应累算；应计
`?m(Z6' accrued benefit 应累算利益
CcE TS}Q0C accrued charges 应计费用
H[U* '
2TJ accrued cumulative preference share dividend 应累算的累积优先股股息
{'C74s
accrued expenses 应累算费用
|9M
y>8k( accrued interest payable 应付利息；应计未付利息
u?/]"4 accrued interest receivable 应收利息；应计未收利息
izA3 INT accrued right 累算权益
LnIJ w D accruing profit 应累算的利润
d^>s e'ya accumulated fiscal reserve 累积财政储备
AP@d2{" m} accumulated profit 累积利润；滚存溢利
2N#L'v@g=+ accumulated reserve 累积储备
f}3 bYF accumulation of surplus income 累积收益盈余
!{\c`Z<# acquired assets 既得资产
_:
x$"i acquisition 收购；购置；取得
9a unv acquisition cost 购置成本
S_=u v)%a acquisition expenses 购置费用
GV/FK{v5 acquisition of 100% interest 收购全部股权
><^@1z.J acquisition of control 取得控制权
?c*d
z{ acquisition of fixed assets 购置固定资产
p%'((!a 2 acquisition of shell “买壳”
TA 5M4r6 acquisition price 收购价
\GP c_m:qL act of God 天灾
&*~
WK acting partner 执事合伙人
iqYc& }k, active market 买卖活跃的市场；交投畅旺的市场；旺市
v-qS 'N 4 active partner 积极参与的合伙人
QB>e(j% active trading 交投活跃
4mg&H0 ! actual circulation 实际流通
qB`P7!VN^] actual cost 实际成本
9X~^w_cdk actual expenditure 实际开支；实际支出
G#>X~qk() actual income 实际入息；实际收入；实际收益
eS|p3jk; actual market 现货市场
TB\CSXb actual price 现货价；实际价格
>LSA?dy!? actual profit 实际利润
f5v|}gMAX actual quotation 实盘；实际价位；实际报价
oY: " nE actual year basis 按实际年度计算
7[\B{N9&W actuals 实货
6(=:j"w0 actuarial investigation 精算调查
8 *ysuL# actuarial principle 精算原则
va.wdk g actuarial report 精算师报告
ebchHnOd Actuarial Society of Hong Kong 香港精算学会
\I=:,cz*, actuarial valuation 精算师估值
&Re Ie>L actuary 精算师
_{aVm&^kA ad referendum agreement 暂定协议；有待覆核的协定
&r_B\j3 ad valorem duty 从价税；按值征税
rO~D{)Nu ad valorem duty system 从价税制
VTdZ&%@
ad valorem fee 从价费
} e$);A| ad valorem tariff 从价关税
mB\|< 2 additional allowance 额外免税额
.O(UK4Mb additional amount for unexpired risk 未过期风险的额外款额
,MJZ*"V/3 additional assessable profit 补加应评税利润
& !=3F bn additional assessment 补加评税
6pse @x? additional commitment 额外承担
&wfM:a/c additional commitment vote 额外承担拨款
+?p ;,Z%5 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\BDNF< _ additional dependent parent allowance 供养父母额外免税额
V/Tp &+Z.c additional provision 额外拨款
C-7.Sa
additional stamp duty 附加印花税
sC
j3 h additional tax 补加税罚款；补加税款
(|-/S0AV Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
+ ^.(3Aw adjudged bankrupt 被裁定破产
wU3Q adjudicated bankrupt 裁定破产人
7iJl W&W adjudication fee 裁定费；评定印花税额手续费；评估契据费
-mXEbsm adjudication of bankruptcy 裁定破产；宣告破产
|@ +
x9|'W adjudication of insolvency 裁定无力偿还债务
]=/f` adjusted actual 经调整的实数；调整后的实数
R[z6 c ) adjusted current assets 经调整的流动资产；调整后的流动资产
4%p vw;r adjusted figure 经调整的数字；调整后的数额
CH2o[& adjusted liabilities 经调整的负债；调整后的负债
BB-`=X~:m adjusted loss 经调整的亏损；调整后的亏损
lL ?;?V~ 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 6(w}W adjusted profit 经调整的利润；调整后的利润
p`It=16trT adjusted surplus 经调整的盈余额；调整后的盈余额
G100L}d"N adjusted value 经调整的价值；调整后的价值
QwiC2}/ adjustment 调整；修订；理算〔保险〕
@"6Bv GU2s adjustment centre 调剂中心
@!-= :<h adjustment lag 调整过程的时间差距；调整时差
OG.`\G| adjustment mechanism 调整机制
p|Ln;aYc adjustment of loss 亏损调整
#f[yp=uI: adjustment process 调整过程；调整程序
hZy"@y 3Yq adjustment range 调整幅度
(\G~S 4 administered exchange rate 受管制汇率
7HzKj R=B Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:Q%&:[2 administration expenses 行政费用
:%B o)0a9 administration fee 手续费；行政费
T+\BX$w/4e administration in bankruptcy 破产管理
tqHXzmsjW administration order 遗产管理令
7 >.^G D administrator 管理人；遗产管理人
2oN lQiE_ administrator of the estate 遗产管理人
ZnQnv@{8 l admission of debt 债项承认书
\"5 \hX~dS admission of proof 接纳债权证明
/%.K`BMN advance 放贷款项；垫付款项；预支款项；预付款项
fx*Swv%r advance account 暂支帐目；预付款帐户
<4Ak$ E %" advance compensation 预付补偿金
$jm'u Dvm advance from shareholder 股东垫款
5ewQjwW0 advance pending reimbursement 预支以待日后付还
?&?y-&. 5- advanced economy 先进经济体系
/OViqZ;9 advancement 预付；预付财产
X'0A"9 advances warrant 垫款令
!OiP<8 ,H advancing 贷出
I qma vnM# adverse balance 逆差
sR5dC_ adverse exchange 逆汇
?g9CeeH* advertisement addressed to shareholders 在报章刊登的致股东通告
~Su>^T(?- advice for collection 托收通知书
fz:F*zT1 advice of drawing 提款通知书；汇票通知书
nwz}&nR advice of payment 付款通知
;]p#PNQ0 Advisory Committee [Securities and Futures Commission]
5t0$nKah] 谘询委员会〔证券及期货事务监察委员会〕
7bTs+C_;7 Advisory Committee on Diversification 经济多元化谘询委员会
iK)w3S}k1y affidavit 誓章；遗产申报誓章
F7mzBrz affidavit of no receipt 述明无收款的誓章
3B>!9:w~f affiliate 联号；联营公司；附属公司
Wkf)4! affiliated company 附属公司；联号；联营公司
iE$0-Qe[3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}Za[<t BWS affordability 负担能力
x *(pr5k African Development Bank [AfDB] 非洲开发银行
#B54p@.} after-acquired property 事后取得的财产
t0?\ 5q after-hours dealing 市后交易
n}a# b%e after-tax profit 税后盈利；税后利润；税后溢利
t@b';Cuv agency agreement 代理协议
@UD6qA agency expenses 代理机构的开支
mz> "4-] agency fee 代理费
F+9|D Agency Law 《代理法》
^M8\ 3G agent 代理人；承销人
,~c:P>v= agent of company 公司代理人
w!%Bc] agent's fee 代理人费；经纪费
V[CS{Hy' aggregate 总计；总数；总体数字
*S*;rLH9c aggregate amount 总款额；总额
o:m:9dn aggregate assets and liabilities 总体资产与负债
W)o-aX!P aggregate at constant price 按固定价格计算的总体数字
C#;}U51:t aggregate demand 总需求
Zb3E-'G+ aggregate gross position 总持仓量
<.~j:Gbs E aggregate limit 总限额
2g|+*.*` aggregate of salaries tax 合计薪俸税
)4 "G1R`3 aggregate performance 总体表现；总体业绩
Gh|q[s*k aggregate supply 总体供应
R$wo{{KX aggregate surplus 总盈余
c!E+&5|n aggregate total 整体总额
izOtt^#DZt aggregate value 总值；合计价值
y1FS?hSD0 aggregated basis 合计基准
u:<%!? aggregated net chargeable income 合计应课税入息实额
,253'53W) aggregation 合并计算；合计；总和
J$@3,=L6V aggregation of incomes of husband and wife 夫妇入息合并计算
kC6J @t) aggregation of property 财产的总和
Q;Xb-\\ agio 差价；贴水
KTd4pW ?w Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
m8#+w 0p) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
LBbk] I 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
NgQ {'H[Y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
pv;}Sv$
]- 《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》
`TBau:E lI Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7l%O:M(\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
cC b'z1 agreement for a settlement 授产协议
89?AcZ.D agreement for assignment 转让协议
vaS/ WEY agreement for sale 售卖协议；买卖协议
%Gh!h4Pv agreement for sale and purchase 买卖协议
4ijoAW3A^ agreement for the payment of interest 支付利息协议
;y
Wfb|! agreement for the repayment of money 还款协议
/5EM;Mx agreement of reinsurance 再保险协议
9!}&&]Q` Agricultural Bank of China 中国农业银行
=; `+^ air passenger departure tax 飞机乘客离境税
Ks7DoXCvE Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
VYMs`d[ airport tax 机场税
=T|Z[/fto alcohol duty 酒精税
pk:YjJs alienation 让与；让渡；转让
":tQYo]d alimony 生活费；赡养费
T\NvN&h- All Ordinaries Index [AOI] 所有普通股指数
$x)C_WZj? all risks 全险；综合险
ULkjY1& All Sales Record for Stock Market 《股票市场成交报告》
mtOCk 5E Allied Capital Resources Limited 新联财务有限公司
3 T+#d-\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Kp!sn ,: allocation letter 拨款信件
.r[kNh@
b% allocation of fund 分配款项；预留款项
!:'%'@uc allocation of profit 利润分配；溢利分配
5~5d%C^3k allocation warrant 拨款令
^`!5!| allotment 分配；配股
'x$>h)t] allotment notice 股份配售通知；配股通知
_
)b:F=4j allotment of shares 股份分配
MDM/~Qpj_ allowable 可获宽免；免税的
I&,gCZ# allowable business loss 可扣除的营业亏损
i?.MD+f8 allowable expenses 可扣税的支出
F]:@?}8R allowance 免税额；津贴；备抵；准备金
}uz*6Z(S allowance for debts 债项的免税额
\=P+]9 allowance for depreciation by wear and tear 耗损折旧免税额
FFQ=<(Ki allowance for funeral expenses 殡殓费的免税额
WPP z/c|j allowance for inflation 为通货膨胀而预留的款项；通胀准备金
s G!SSRL@ allowance for repairs and outgoings 修葺及支出方面的免税额
$<xa "aN! allowance to debtor 给债务人的津贴
IV] s! alteration of capital 资本更改
z<YOA alternate trustee 候补受托人
hN=YC\l amalgamation 合并
:OT~xU==H ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
5xtIez]x? ambit of charges 征税范围；收费范围
8q58H[/c amended valuation 经修订的估值
:FcYjw American Commodities Exchange 美国商品交易所
Q ;V ` American Express Bank Limited 美国运通银行
y9kydu# q American Stock Exchange 美国证券交易所
;'CWAJK amortization 摊销
U
bUl ] amount due from banks 存放银行同业的款项
bL v_<\:m amount due from banks abroad 存放海外银行同业的款项
=B-a]?lM amount due from holding companies 控股公司欠款
%eW[`uyV amount due from local banks 存放本港银行同业的款项
8FYcUvxfT amount due to banks 银行同业的存款
\D}K{ P amount due to banks abroad 海外银行同业的存款
c'ExZ)RJ amount due to holding companies 控股公司存款
c((^l & amount due to local banks 本港银行同业的存款
{y-7xg~} amount due to outport banks 外埠银行同业的存款
d}#G~O+y3v amount for note issue 发行纸币的款额
A2.[P== amount of bond 担保契据的款额
fbgq+f`\ amount of consideration 代价款额
!|}(tqt amount of contribution 供款数额
mMo<C_~w& amount of indebtedness 负债款额
hYO UuC amount of principal of the loan 贷款本金额
=
zJY5@^'7 amount of rates chargeable 应征差饷数额
5:c a6 H amount of share capital 股本额
= iF} 41a
amount of sums assured 承保款额
& c a- amount of variation 变动幅度
I[E/)R{\ amount of vote 拨款数额
/|v:$iH,C amount payable 应付款额
YbjeM6#E amount receivable 应收款额
0k Ez i Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<4V]>[{W analysis 分析
0`y;[qAG[ ancillary risk 附属风险
=73""ry annual account 周年帐目；周年帐目报表；年度决算；年结
$7
1(g$6# annual accounting date 年结日期
^D` ARH annual allowance 每年免税额；年积金；年度津贴；年津
QQ*yQ \ annual balance 年度余额
NgH"jg- annual disposable income 每年可动用收入
d9@!se9&Z annual estimates 周年预算
V0y Q annual fee 年费
<tp\+v! u annual general meeting 周年大会
`}uOl C]I annual growth rate 年增率；每年增长率
3e~X`K1Q< annual long-term supplement 长期个案每年补助金
96M?tTa annual pensionable emolument 可供计算退休金的年薪
% heX06 annual report 年报
[;O 6)W Annual Report on the Consumer Price Index 《消费物价指数年报》
Ji %6/zV annual return 周年报表；周年申报表；每年报税表格
'uAH, .B Annual Return Rules 《周年报表规则》
i&KD)&9b# annual review of consumer prices 每年消费物价回顾
z=q annual roll-forward basis 逐年延展方式
I[b@U<\ annual salary 年薪
TK"!z(p annual statement 年度报表；年度决算表
K5(:UIWx 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
h|z{ (v annuitant 年金受益人
CYlZ< W'
annuity 年金
GMLDmT V annuity contract 年金合约
Mx&
P^#B3
annuity on human life 人寿年金
GS1Vcav< antecedent debt 先前的债项
Q 5R7se_ ante-dated cheque 倒填日期支票
+Fu=9j/,j anticipated expenditure 预期开支
sA6Ku(9 anticipated net profit 预期纯利
bq B gq anticipated revenue 预期收入
4E& = qC]S anti-inflation measure 反通货膨胀措施
jTjGbC]X anti-inflationary stance 反通货膨胀立场
TM_ MJp apparent deficit 表面赤字
-.#He apparent financial solvency 表面偿债能力
"b6ZAgxv apparent partner 表面合伙人
VeT\I.K[ application for personal assessment 个人入息课税申请书
%) -5'l< application of fund 资金应用
^"Y5V5 application to release as liquidator and to destruct the books of accounts and documents
K&{ *sa r 申请免除清盘人职务及毁灭帐簿与文件
3'( w6V appointed actuary 委任精算师
@r.u8e)l appointed auditor 委任核数师；委任审计师
,]ALyWGuX appointed trustee 委任的受托人
fG;(&Dx appointer 委任人
'MEO?]Tf.^ apportioned pro rata 按比例分摊
?V|t7^+: apportionment 分配；分摊
k:D;C3vJd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
q!l[^t|; apportionment formula 分摊方程式
==d@0` apportionment of estate duty 遗产税的分摊
K%TlB K V appraisal 估价；评估
dL9QYIfP appreciable growth 可观增长
MguH)r` uT appreciable impact 显着影响
+f)Nf) \q appreciable increase 可观增长
rw*#ta
O appreciation 增值；升值
;dq AmBG{8 appreciation against other currencies 相对其他货币升值
|Bys SJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=1D* JU appreciation tax 增值税
q*Xp"yBTo appropriation 拨款；拨用；拨付
u#tLY/KA appropriation account 拨款帐目
-#XNZy!// Appropriation Bill 拨款法案
imE5 $; appropriation-in-aid system 补助拨款办法
dm4dT59 approved assets 核准资产
7X | M\WUq approved basket stock 认可一篮子证券
}^J&D=J5 V approved budget 核准预算
UYu 54`'kg approved charitable donation 认可慈善捐款
-:txmM T approved charitable institution 认可慈善机构
nU Oy-c approved currency 核准货币；认可货币
eit>4xMu approved estimates 核准预算
MYqxkhcLH1 approved estimates of expenditure 核准开支预算
*.ffyBI*~ approved overseas insurer 核准海外保险人
^FLuhLS\* approved overseas trust company 核准海外信托公司
7 R1;'/; approved pooled investment fund 核准汇集投资基金
, O=@I approved provident fund scheme 认可公积金计划
mUi|vq)`=D approved provision 核准拨款
sePOW#| approved redeemable share 核准可赎回股份
9gMNS6D'b approved regional stock 认可地区性证券
5p&&EA/ approved retirement scheme 认可退休金计划
G
$u:1& approved subordinated loan 核准附属贷款
maANxSzi arbitrage 套戥；套汇；套利
!" E&Tk} arbitrageur 套戥者；套汇者
g+ `Ie'o< arbitrary amount 临时款项
Zxw>|eKI>D arrangement 措施；安排；协定
_"`wUMee arrears 欠款
MmOGt!}9A arrears of pay 欠付薪酬
!Xt=+aKN arrears of revenue 逾期未收税款；逾期未收的帐项
38P_wf~ \ articles of association 组织章程；组织细则；组织章程细则
p-U'5<n Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~g2ColFhu ascertainment of profit 确定利润
7{oG4X! "Asia Clear" “亚洲结算系统”
SZ}t_w ` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
JnX@eBNV Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\IQP` JR Asian Development Fund [ADF] 亚洲发展基金
rnxO2 Asian dollar bond 亚洲美元债券
7`3he8@ze Asian dollar market 亚洲美元市场
{rr
ED Asian dollar rate 亚洲美元利率
luZqW`?Bt Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
o{\@7'G Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
:SSlUl4sU$ asked price 沽盘；喊价；索价；卖方报价
AR\1w' assessable income 应评税入息
;(3fr0cr: assessable loss 应评税亏损
>gDsjHQ6; assessable profit 应评税利润
_nRY5YnL4P assessable value 应评税值
_:om(gL assessed profit 估定利润
zk]6|i$! I assessed value 经评估价值
(,\`?g assessment 评税；评定；估价；评税单
(E)/' sEb assessment number 评税编号；估价编号
Xmy(pV!PF assessment of additional tax 补加税评税
]4@z.1Mr assessment of performance 业绩评估；实绩评价
d87pQ3e:& Assessor 评税主任
^r=#HQGt asset price bubbles 资产价格泡沫
r8C6bFYM asset-backed securities 具资产保证的证券
x U1dy*- assets accretion 资产增值
g DnG!i+ assets and liabilities 资产与负债
Ai i Os? assets betterment statement 资产递增表；资产改进表
v
F L{j assets lending 实物放款；有抵押贷款
DC`6g #*< assets of the company passing on the death 死者去世时转移的公司资产
Ov%9S/d assets pledged as security for liabilities 用作负债抵押的资产
Cg
85 assets portfolio 资产投资组合
F!{N4X >%T assets price 资产价格
*n?6x!A assets quality 资产质素
;3 '}(_n assets realization 资产变现
{U=za1Ga assets refinancing arrangement 资产再集资安排
uXeB OLC assets securitization 资产证券化
j^Zp BN L assets situated outside Hong Kong 在香港以外地方的资产
r jU $*+ assets stripping 削减资产；拆卖资产
V&KH{j/P assets value 资产值
xPqpNs-, assignee 承让人
Z<y +D-/ assignment 转让；转让书；转让契
?MeP<5\A assignment of interest 权益转让
_}Jz_RS2` assignment of letters patent and trade mark 专利证书及商标转让
Yl1@ gw7 assignment of property 物业转让；物业转让书
zEY
Ey1 assignment right 转让权
' 7>}I{Lq assignor 转让人
=]7|*- associate 有联系的人；有关连人士；相联者；合伙人；联系人
]5td,2E
C Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Mz ]LFM associate member 附属会员
>C_! }~ associated body corporate 相联法人团体
Q}]:lmqH associated company 相联公司；联属公司
3v:RLnB associated corporation 相联法团
] -{T-*h: Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R|!4Y` 公认会计师公会〔英国〕
w _eu@R:u@ Association of Futures Exchange Brokers 香港期货经纪协会
CNcH)2Mk Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0e8)* 2S association of underwriters 承保人组织
m{Q{ qJ5> assumption of control 接管
6?}8z
q[ assurance 担保；保险；转易；转易书
R|NmkqTK~( assurance of interest 权益的转易
7+T\ at 19XX price 按一九ＸＸ年价格计算
2~h)'n7Mw at a discount 按赔价计算；按贴水价格计算；打折扣
x)#k$ QU at a premium 按溢价计算；按升水价格计算
T:cSv
@G at call 通知付款；按通知
9L:v$4{LU at constant market price 按固定市价计算
e~rBV+ f
at constant price 按固定价格计算
uK(+WA at cost 按成本计算
& PHHa cp at current market price 按当时市价计算；按现时市价计算
E_?3<)l)RI at current price 按当时价格计算；按现时价格计算
%X G X( at factor cost 按要素成本计算；按生产要素成本计算
@b!fs at money-of-the-day price 按付款当日价格计算
WF-imI:EK at or better 按指定或较佳价位〔买卖指令〕
RWTv,p LK at par 按面值计算；平价
h PFIf>%} at sight 见票即付
w/G5I )G at the close 按收市盘
s'\"%~nF< at the opening 按开市盘
Mw 'd<{ attestation 见证；见证条款
:g<dwuVO at-the-money option 平价期权
:Np&G4IM> attorney 受权人；受托代表人
Ev0V\tl>0 attornment 新拥有人承认书
"cJ5Fd:* attributable profit 可归属利润
Vzbl* Zmx attributable share value 可归属股份价值
`p1`Sxz? Auckland Stock Exchange 奥克兰证券交易所
J+DuQ;k; auction 拍卖
LZ&C GV"Z- auctioneer 拍卖商
#3u8BLy$Q audit 审计；核数
WlZ[9,:p1 Audit Commission 审计署
^r ;}6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
o}WbW }& 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〕
3L>V-RPi M audit review 帐目审查
aeUm,'Y$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
N@)4H2_u \ audited account 审计帐目；经审计的帐目
Hg (\EEe audited annual account 经审计的周年帐目
E? F @ audited balance sheet 经审计的资产负债表
z8z U3? auditor 核数师；核数主任；审计师
wm2Q(l*HH auditor's certificate 核数师证明书；审计师证明书
(nda!^f_s auditor's report 核数师报告；审计师报告
5W<BEcV\ Aussie bond 澳元债券
zKV {JUpG austerity budget 紧缩预算
=t)eT0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
0TA/ExJ-LT Australia All Ordinaries Index 澳洲所有普通股票指数
nsgNIE{>gO Australian Dollar [AUD] 澳元
Vp5qul% Australian Options Market 澳大利亚期权市场
I8^z\ef& Australian Securities Commission 澳洲证券事务监察委员会
j-{WPJa4\ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8 -8=
\ Australian Stock Exchange 澳大利亚证券交易所
PVEEKKJP]J Austrian Schilling [ATS] 奥地利先令
j1d#\ authentication 认证；鉴证
}
A# C authority to purchase 委托购买证；委购书
2~]c` /M3 authorization 认可；核准；授权；授权书
e` }|*^- authorization by direction 指示授权
3Q`'C7Pi authorization by instruction 指令授权
>Ckb9A authorization by warrant 令状授权
$ HUCp9 authorization of unit trust 单位信托的认可
PrN?;Z. authorized agent 指定代理人
yx/:<^"-$ authorized capital 法定资本
NmtBn^ t authorized clerk 出市员
|Q:`:ODy`5 authorized dealer 认可交易商
QG9 2^ authorized financial institution 认可财务机构
@~gz-l^ $ authorized fund 认可基金
C5sV-UMR authorized fund house 获授权的基金公司；认可基金公司
)SDGj;j+ authorized institution 认可机构
t O~ H/0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
M6?Q w= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
R~X l(O authorized insurer 获授权保险人；获认可承保人
/Zv } u authorized investment 特准投资项目
VCc4nn# authorized person 获授权人
_'j>xK authorized representative 获授权代表
#lVVSrF,- authorized share capital 法定股本
,hOJe=u46 automated quotation system 自动报价系统
7 ?hC t Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
SH}O ?d\Q: 自动交易系统〔香港期货交易所有限公司〕
Y}f%/vus automatic adjustment mechanism 自动调整机制
U_I'Nz!^ t automatic adjustment system 自动调整系统
=
)(; Automatic Clearing House 自动票据交换所
L
YH9P-5H automatic exchange rates accumulation system 自动化汇率累集系统
OB$A"XGAEV Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
tU)+q?Mw automatic teller machine [ATM] 自动柜员机
{n1o)MZ]R autopay 自动转帐
'mmyzsQ \6 available assets 可用资产
6 'wP?= available fiscal reserve 现存财政储备
m&ZdtB| available profit 可用利润
*4(.= k Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+;>>c`{ average 平均；平均数；海损
H9jj**W ;$ average basic salary 平均基本薪金
cIgFSwQ 4 average consumer expenditure 平均消费开支；一般消费开支
jJ?3z ,h average cost 平均成本
LQ{4r1,u] average cost of land production 增辟土地平均成本
{ZfTUt)-P average daily turnover 平均每日成交额
<w,aS;v6jp average daily wage rate 平均每日工资率
,[ Y tl average expenditure pattern 平均开支模式
&$+yXN average growth rate 平均增长率
CF>NyY:_ average net fixed assets 固定资产平均净值
"ht2X
w average of relatives 相对价格平均数
%HSoQ?qA average price 平均价格
aMj3ov8p average propensity to consume 平均消费倾向；一般消费倾向
&'|bZms g average propensity to save 平均储蓄倾向；一般储蓄倾向
ul% q6=f) average rate 平均率
TkQ05'Qc average revenue 平均收入；平均收益
3cOXtDV YT average stock 平均库存；平均存货
m$O@+;>l average yearly rent 平均年租
.+M4P i avoidance of double taxation 避免双重课税
}QC: !e,yG avoidance of tax 避税
