A:
s~ou$!| A share Ａ股；甲类股份
!L<z(dV|( abatement of tax 减税；减扣免税额
p K ^$^*# ABN AMRO Bank N.V. 荷兰银行
Xc4zUEO9 above-the-line expenditure 线上项目支出；经常预算支出
<+<Nsza above-the-line receipt 线上项目收入；经常预算收入
/(?s\}O ABSA Asia Limited 南非联合亚洲有限公司
clk]JA ( absolute change 绝对数值变更
t*)!BZ absolute expenditure 实际开支
yMC6 Gvp absolute guideline figure 绝对准则数字
s5V|.R absolute interest 绝对权益
Vt,P.CfdC absolute order of discharge 绝对破产解除令
zZP/ C
absolute profit margin 绝对利润幅度
)Cat$)I#, absolute value 实值；绝对值
qj4jM7 absolutely vested interest 绝对既得权益
w"W;PdH) absorbed cost 已吸收成本；已分摊成本
P#V}l'j(<a absorption 吸收；分摊；合并
lPrAx0m13% absorption rate 吸收率；摊配率；分摊率
Hv2 [=e lc ACB Finance Limited 亚洲商业财务有限公司
R7K V
@ n acceptable form of reciprocity 合理的互惠条件
$<"I*l@ acceptable rate 适当利率；适当汇率
y(#6nG@S acceptance agreement 承兑协议
}
7ND] y48 acceptance for honour 参加承兑
c^&4m[?C[u acceptor 承兑人；接受人；受票人
4dm0:,
G acceptor for honour 参加承兑人
3d,:,f|h accident insurance 意外保险
# hk5z;J5 Accident Insurance Association of Hong Kong 香港意外保险公会
Xq<_r^ accident insurance scheme 意外保险计划
:F9Oj1lM% accident year basis 意外年度基准
bkz/V/ Y accommodation 通融；贷款
b cT'!: accommodation bill 通融票据；空头票据
Xoha.6$l5 accommodation party 汇票代发人
!R@jbM account balance 帐户余额；帐户结余
drvrj~o: account book 帐簿
uKj(=Rqq account collected in advance 预收款项
KzJJ@D*4M] account current book 往来帐簿
wE N[o18{ account of after-acquired property 事后取得的财产报告
m77 !i>V) account of defaulter 拖欠帐目
G:@1 .H` account payable 应付帐款
sk*vmxClY account payee only [A/C payee only] 只可转帐；存入收款人帐户
i|xz account receivable 应收帐款
`sg W0Uf account receivable report 应收帐款报表
^ 8Y BW<9 account statement 结单；帐单；会计财务报表
|>1#)cONW account title 帐户名称；会计科目
Cs\jPh;" accountant's report 会计师报告
;/kmV~KG Accountant's Report Rules 会计师报告规则
sXNb accounting and auditing procedure 会计与审计程序；会计与核数程序
-8R SE4) Accounting Arrangements 《会计安排》
gdg``U;)p accounting basis 会计基础
'4,IGxIq accounting by Official Receiver 破产管理署署长呈交的帐目
-s1.v$ g Accounting Circular 《会计通告》
OJh MM- accounting class 会计类别
awjAv8tPO! accounting date 记帐日期；会计结算日期
}Oqt=W m accounting for money 款项核算
4Xww(5?3 Accounting Officer 会计主任
`m #i|8 accounting period 会计报告期；会计期
9M ;Y$Z accounting policy 会计政策；会计方针
M?o_J4 accounting practice 会计惯例
`~=NBN=tiL accounting principle 会计准则
zbGZ\ pz accounting record 会计记录
;lS sy accounting report 会计报告
L)1\=[ Ov Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`C$QR
8 Accounting Society of China 中国会计学会
-F 9 xPw accounting statement 会计报表
h0HK~S#xBv accounting system 会计制度；会计系统
7 t oIbC# accounting transaction 会计事项；帐务交易
Rg+# (y accounting treatment 会计处理
5:#|Op N accounting year 会计年度
9MQjSNYzo accretion 增值；添加
e}P@7e h accrual 应计项目；应累算数目
TB= _r(:l+ accrual basis 应计制；权责发生制
== oJhB
accrual basis accounting 应计制会计；权责发生制会计
#?,"/Btq accrue 应累算；应计
8EX?/33$ accrued benefit 应累算利益
2E`mbT,v& accrued charges 应计费用
=''b `T$ accrued cumulative preference share dividend 应累算的累积优先股股息
{oR@'^N accrued expenses 应累算费用
B =7maYeU accrued interest payable 应付利息；应计未付利息
cV_-Bcb accrued interest receivable 应收利息；应计未收利息
wAJ= r RI accrued right 累算权益
Bk^o$3# accruing profit 应累算的利润
F S$ 8F accumulated fiscal reserve 累积财政储备
mlU j%:Gm# accumulated profit 累积利润；滚存溢利
G
\Nnw==v accumulated reserve 累积储备
Koj9]2<0 accumulation of surplus income 累积收益盈余
B !wr} ] acquired assets 既得资产
4% |r$E/TQ acquisition 收购；购置；取得
n)z:C{ acquisition cost 购置成本
uBn35% acquisition expenses 购置费用
Rha|Rk~ acquisition of 100% interest 收购全部股权
t* p%!xsH acquisition of control 取得控制权
/Ahh6=qQY acquisition of fixed assets 购置固定资产
#&fu"W+D96 acquisition of shell “买壳”
ledr[) acquisition price 收购价
|`s:&<W+kp act of God 天灾
r vK%m_r acting partner 执事合伙人
8j := D!S active market 买卖活跃的市场；交投畅旺的市场；旺市
K
V active partner 积极参与的合伙人
#!%zf{(C+ active trading 交投活跃
Oamz>Hplu actual circulation 实际流通
< G`1(,g actual cost 实际成本
}' s W[?ik actual expenditure 实际开支；实际支出
1L!jI2~x} actual income 实际入息；实际收入；实际收益
`e?~c'a@ actual market 现货市场
O:
#Sj jK actual price 现货价；实际价格
wZW\r!Us actual profit 实际利润
F?0Q AA actual quotation 实盘；实际价位；实际报价
y$_]}<b actual year basis 按实际年度计算
WK@<# actuals 实货
}T AG7U* actuarial investigation 精算调查
-_eG/o =M actuarial principle 精算原则
RCxwiZaf33 actuarial report 精算师报告
E H%hL5( Actuarial Society of Hong Kong 香港精算学会
td23Z1Elk# actuarial valuation 精算师估值
[N}QCy actuary 精算师
<"xqt 7f ad referendum agreement 暂定协议；有待覆核的协定
GCX?W` ad valorem duty 从价税；按值征税
! IB}&m ad valorem duty system 从价税制
u8`S*i/)m ad valorem fee 从价费
,'9R/7%s ad valorem tariff 从价关税
4HX;9HPHE< additional allowance 额外免税额
UI%4d3 additional amount for unexpired risk 未过期风险的额外款额
!(viXV5 additional assessable profit 补加应评税利润
zMBGpqdP additional assessment 补加评税
x 25zk4- additional commitment 额外承担
6l &!4r@}
additional commitment vote 额外承担拨款
98 ]pkqp4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
o;#8=q additional dependent parent allowance 供养父母额外免税额
3K/ 'K[~ additional provision 额外拨款
,"{e$|iY additional stamp duty 附加印花税
V<;_wO^ additional tax 补加税罚款；补加税款
$bfmsCcHL Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
+dRRMyxe4 adjudged bankrupt 被裁定破产
5J1a8RBR adjudicated bankrupt 裁定破产人
+Ar4X -A{y adjudication fee 裁定费；评定印花税额手续费；评估契据费
[!8b jc]c adjudication of bankruptcy 裁定破产；宣告破产
81!;W t(? adjudication of insolvency 裁定无力偿还债务
o)x&| 0_ adjusted actual 经调整的实数；调整后的实数
}gB^C3b6 adjusted current assets 经调整的流动资产；调整后的流动资产
;ceg:- Zqo adjusted figure 经调整的数字；调整后的数额
l~Ka(*[!U adjusted liabilities 经调整的负债；调整后的负债
$J,$_O6 adjusted loss 经调整的亏损；调整后的亏损
J& }1=s 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
01uj-!D$@ adjusted profit 经调整的利润；调整后的利润
'Ffvd{ +:8 adjusted surplus 经调整的盈余额；调整后的盈余额
7~'%ThUb$- adjusted value 经调整的价值；调整后的价值
W}}ZP]; adjustment 调整；修订；理算〔保险〕
{fX~%%c" adjustment centre 调剂中心
JG1q5j##]b adjustment lag 调整过程的时间差距；调整时差
m_BpY9c]5 adjustment mechanism 调整机制
7Kb&BF|Q adjustment of loss 亏损调整
C8)Paop$ adjustment process 调整过程；调整程序
]=I2:Rb adjustment range 调整幅度
,dw \y/dn administered exchange rate 受管制汇率
_# +l?\u Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1uR@ZK administration expenses 行政费用
3d7A/7S administration fee 手续费；行政费
W1t_P&i administration in bankruptcy 破产管理
F:[[@~z administration order 遗产管理令
D%c^j9' 1 administrator 管理人；遗产管理人
UQ7La 7" administrator of the estate 遗产管理人
n<<arO"cv admission of debt 债项承认书
Z7[S698 admission of proof 接纳债权证明
Q)qJ6-R|HD advance 放贷款项；垫付款项；预支款项；预付款项
^Jdg%U? advance account 暂支帐目；预付款帐户
#o9CC)q5G advance compensation 预付补偿金
ITi#p% advance from shareholder 股东垫款
jO|`aUY Tf advance pending reimbursement 预支以待日后付还
yf`_?gJ6d advanced economy 先进经济体系
cz>)6#&O advancement 预付；预付财产
D`X<b4e8/ advances warrant 垫款令
#F2DEo^0 advancing 贷出
js r) adverse balance 逆差
:`"- Jf adverse exchange 逆汇
R!WDQGR(2 advertisement addressed to shareholders 在报章刊登的致股东通告
AN[ pjC< advice for collection 托收通知书
0Js5 '
9}H advice of drawing 提款通知书；汇票通知书
rg]b$tL~ advice of payment 付款通知
@\xEK5 SG Advisory Committee [Securities and Futures Commission]
}1+2&Ps50 谘询委员会〔证券及期货事务监察委员会〕
3u^wK Advisory Committee on Diversification 经济多元化谘询委员会
qe(C>qjMbG affidavit 誓章；遗产申报誓章
XFl&(I4tB affidavit of no receipt 述明无收款的誓章
SMRCG"3qwA affiliate 联号；联营公司；附属公司
@ T>^
> affiliated company 附属公司；联号；联营公司
U2vb&Qu/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7^U Y%t affordability 负担能力
;E5XH"L\ African Development Bank [AfDB] 非洲开发银行
)FIFf ;r after-acquired property 事后取得的财产
&TrL!9FtJ after-hours dealing 市后交易
>1]hR)Ip after-tax profit 税后盈利；税后利润；税后溢利
sCQV-%9 agency agreement 代理协议
j] 5e$e{ agency expenses 代理机构的开支
KV9~L`=]i agency fee 代理费
DRXUQ H Agency Law 《代理法》
$#W^JWN1 agent 代理人；承销人
TlX:05/V8 agent of company 公司代理人
]VtP7 Y agent's fee 代理人费；经纪费
B4+u/hkbh? aggregate 总计；总数；总体数字
-49I3& aggregate amount 总款额；总额
tx`^'%GMA aggregate assets and liabilities 总体资产与负债
Zu4CFX-4 aggregate at constant price 按固定价格计算的总体数字
P 6ka'!z aggregate demand 总需求
[eTEK W] aggregate gross position 总持仓量
o8%o68py aggregate limit 总限额
|Zp')
JiS aggregate of salaries tax 合计薪俸税
| UQ [pas aggregate performance 总体表现；总体业绩
US-f<Wq aggregate supply 总体供应
.'2I9P\! aggregate surplus 总盈余
x; ~@T9. aggregate total 整体总额
2 e3AmR@* aggregate value 总值；合计价值
-ik((qx_ aggregated basis 合计基准
<@+L^Ps~z aggregated net chargeable income 合计应课税入息实额
f(!cz,y^\* aggregation 合并计算；合计；总和
xCT2FvX6 aggregation of incomes of husband and wife 夫妇入息合并计算
d/$e#8 aggregation of property 财产的总和
",,. xLI7 agio 差价；贴水
Q^l!cL| { 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》
Ah5o>ZtcO Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_,UYbD\[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》
6U%d3"T Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5xNOIOpDB 《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》
TM_bu Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$M4_"!
《香港政府和大韩民国政府关于相互促进和保护投资协定》
w+5OI9 agreement for a settlement 授产协议
9:Bn-3 ) agreement for assignment 转让协议
K]7[|qf& agreement for sale 售卖协议；买卖协议
}S13]Kk?= agreement for sale and purchase 买卖协议
<8Zs; >YuK agreement for the payment of interest 支付利息协议
* 0JF|' agreement for the repayment of money 还款协议
w(
@QRd{ agreement of reinsurance 再保险协议
rd[mC[
r Agricultural Bank of China 中国农业银行
]; g ~)z air passenger departure tax 飞机乘客离境税
QqBQ [<_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<pS#wTsN4% airport tax 机场税
X9^q-3&60 alcohol duty 酒精税
bm Kvvq alienation 让与；让渡；转让
k][{4~z
alimony 生活费；赡养费
0D `9 All Ordinaries Index [AOI] 所有普通股指数
ybv< 1 all risks 全险；综合险
n%~r^ C_ All Sales Record for Stock Market 《股票市场成交报告》
$ >].;y?$ Allied Capital Resources Limited 新联财务有限公司
QAZs1;lU all-items index [Consumer Price Index] 总指数〔消费物价指数〕
t0P_$+w.> allocation letter 拨款信件
Y( K`3? A allocation of fund 分配款项；预留款项
55y{9.n* allocation of profit 利润分配；溢利分配
%.\+ j ,G7 allocation warrant 拨款令
>Kl_948
allotment 分配；配股
=i7CF3 allotment notice 股份配售通知；配股通知
O]F(vHK\ allotment of shares 股份分配
[=Nv=d<[p allowable 可获宽免；免税的
zqI |VH allowable business loss 可扣除的营业亏损
7/Bj WU5* allowable expenses 可扣税的支出
o4z|XhLr allowance 免税额；津贴；备抵；准备金
T`<Tj?:^& allowance for debts 债项的免税额
[E2".F3 allowance for depreciation by wear and tear 耗损折旧免税额
Ualw K allowance for funeral expenses 殡殓费的免税额
"EWq{l_I5$ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
PtL8Kd0`C allowance for repairs and outgoings 修葺及支出方面的免税额
.uN(44^ +x allowance to debtor 给债务人的津贴
uLI ;_, /: alteration of capital 资本更改
JZ-64OT alternate trustee 候补受托人
r ]~]-VZ/ amalgamation 合并
s(L!]d.S$y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
As tu M] ambit of charges 征税范围；收费范围
7W&XcF amended valuation 经修订的估值
) RWukr+ American Commodities Exchange 美国商品交易所
UKB/>:R American Express Bank Limited 美国运通银行
+9<:z\B| American Stock Exchange 美国证券交易所
X"HVK+ amortization 摊销
uo|:n "v amount due from banks 存放银行同业的款项
Y[>`#RhP amount due from banks abroad 存放海外银行同业的款项
4)L};B= amount due from holding companies 控股公司欠款
PBiA/dG[; amount due from local banks 存放本港银行同业的款项
6bf!v amount due to banks 银行同业的存款
~ySsv amount due to banks abroad 海外银行同业的存款
ZR{YpLFQ amount due to holding companies 控股公司存款
Lo}/k}3Sx amount due to local banks 本港银行同业的存款
_Ii=3Qsf amount due to outport banks 外埠银行同业的存款
lC
d\nE8G amount for note issue 发行纸币的款额
a ^O>i#i amount of bond 担保契据的款额
X >]<rEh amount of consideration 代价款额
yRQNmR;Uy amount of contribution 供款数额
#}tdA(
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X1V~.k vt) amount of principal of the loan 贷款本金额
h OdU% amount of rates chargeable 应征差饷数额
2G3 Hi;q18 amount of share capital 股本额
!l6 ht { amount of sums assured 承保款额
Un5 AStG amount of variation 变动幅度
Ak O-PL amount of vote 拨款数额
6IJ;od.\b$ amount payable 应付款额
r.=.,R amount receivable 应收款额
eO Z ~p Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8N<m V^|} analysis 分析
$ !\L6;: ancillary risk 附属风险
.I^Y[ _.G annual account 周年帐目；周年帐目报表；年度决算；年结
-Wre4 ^,v annual accounting date 年结日期
KWi|7z(L= annual allowance 每年免税额；年积金；年度津贴；年津
% S>6Q^B annual balance 年度余额
C 8d9 (u annual disposable income 每年可动用收入
(4rHy*6 annual estimates 周年预算
rj1%IzaXU^ annual fee 年费
|0_5iFAB| annual general meeting 周年大会
f&$$*a annual growth rate 年增率；每年增长率
-7 Kstc- annual long-term supplement 长期个案每年补助金
+p]@ b annual pensionable emolument 可供计算退休金的年薪
' S=eW_ 0/ annual report 年报
6&2{V?
W3 Annual Report on the Consumer Price Index 《消费物价指数年报》
_C'VC#Sy annual return 周年报表；周年申报表；每年报税表格
v Et+^3= Annual Return Rules 《周年报表规则》
r& :v( annual review of consumer prices 每年消费物价回顾
OO,%zwgt annual roll-forward basis 逐年延展方式
#N y+6XM annual salary 年薪
2mO9 annual statement 年度报表；年度决算表
'3E25BsL 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
'P%& *% annuitant 年金受益人
wx2 z 9Q annuity 年金
QG@Z%P~,E annuity contract 年金合约
X|R"8cJ annuity on human life 人寿年金
m YhDi antecedent debt 先前的债项
%UV"@I+ ante-dated cheque 倒填日期支票
)}i2x:\|_ anticipated expenditure 预期开支
rD c$# anticipated net profit 预期纯利
lr
-+|>M) anticipated revenue 预期收入
=65XT ^ anti-inflation measure 反通货膨胀措施
}me`(zp anti-inflationary stance 反通货膨胀立场
`bd9N !K apparent deficit 表面赤字
i+I 1h= apparent financial solvency 表面偿债能力
V Z9`Kbu apparent partner 表面合伙人
VQ+G . application for personal assessment 个人入息课税申请书
b,(<74!#8 application of fund 资金应用
v~YGef;D application to release as liquidator and to destruct the books of accounts and documents
.9<euPrz 申请免除清盘人职务及毁灭帐簿与文件
6/Z_r0^O appointed actuary 委任精算师
,z+n@sUR: appointed auditor 委任核数师；委任审计师
V.ae 5@; appointed trustee 委任的受托人
&u (pBr8B appointer 委任人
91k-os(4] apportioned pro rata 按比例分摊
ydE}.0zN apportionment 分配；分摊
jd}~#:FUr* Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#V Z
js`d6 apportionment formula 分摊方程式
Jl$
X3wE apportionment of estate duty 遗产税的分摊
z07:E>D] appraisal 估价；评估
?U2 'L 2y appreciable growth 可观增长
e_1L J appreciable impact 显着影响
xi)M8\K appreciable increase 可观增长
xp]9Z]J1l appreciation 增值；升值
?|n @ %' appreciation against other currencies 相对其他货币升值
vOtILL6 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
> V >GiSni appreciation tax 增值税
%V# ? 1{ appropriation 拨款；拨用；拨付
0P;LH3sx appropriation account 拨款帐目
Nlu]f-i': Appropriation Bill 拨款法案
t^~itlE{ appropriation-in-aid system 补助拨款办法
r[2*K 9 approved assets 核准资产
sAF= "u B approved basket stock 认可一篮子证券
F-D$ Y?m approved budget 核准预算
RXO5p d approved charitable donation 认可慈善捐款
D\pX@Sx,v[ approved charitable institution 认可慈善机构
[X@JH6U
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DJ!pZUO{ approved estimates 核准预算
Pup%lO`.0 approved estimates of expenditure 核准开支预算
=n8M' approved overseas insurer 核准海外保险人
6ywO L'OBM approved overseas trust company 核准海外信托公司
mdc sL~R approved pooled investment fund 核准汇集投资基金
J{n A
?[ approved provident fund scheme 认可公积金计划
)6px5Vwz approved provision 核准拨款
hE4qs~YB! approved redeemable share 核准可赎回股份
^ Qxv5HS2 approved regional stock 认可地区性证券
)X8N|W>vh approved retirement scheme 认可退休金计划
| j cIn[)= approved subordinated loan 核准附属贷款
V&lx0Dy arbitrage 套戥；套汇；套利
6Z@T
/"mU( arbitrageur 套戥者；套汇者
\[wbJ arbitrary amount 临时款项
Ghar
hJ>v arrangement 措施；安排；协定
d8p5a
C+E arrears 欠款
qGP} arrears of pay 欠付薪酬
I(Vg arrears of revenue 逾期未收税款；逾期未收的帐项
j%8 1q articles of association 组织章程；组织细则；组织章程细则
l}D /1~d Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
S&c5Q*->[ ascertainment of profit 确定利润
" #w%sG^_ "Asia Clear" “亚洲结算系统”
jQ-2SA O Asia Commercial Bank Ltd. 亚洲商业银行有限公司
+Y>oNX1KN Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
]y"=/Nu-Ja Asian Development Fund [ADF] 亚洲发展基金
.P ??N Asian dollar bond 亚洲美元债券
8,&Y\b`.. Asian dollar market 亚洲美元市场
C8}
;, Asian dollar rate 亚洲美元利率
.(yJ+NU Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
nB4+*=$E+- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#jPn7 asked price 沽盘；喊价；索价；卖方报价
caV DV assessable income 应评税入息
OLqynY assessable loss 应评税亏损
^szi[Cj assessable profit 应评税利润
P5lk3Zg ' assessable value 应评税值
}|Bs|$q assessed profit 估定利润
:b;`.`@KL_ assessed value 经评估价值
zqp>Xw assessment 评税；评定；估价；评税单
EWOa2^%}Z\ assessment number 评税编号；估价编号
vXG?8Q assessment of additional tax 补加税评税
-_Kw 3x assessment of performance 业绩评估；实绩评价
8wn{W_5a Assessor 评税主任
LbR'nG{J asset price bubbles 资产价格泡沫
+/hd;s$x asset-backed securities 具资产保证的证券
y!_8m#n S assets accretion 资产增值
3kVN[0 assets and liabilities 资产与负债
Au:R]7 assets betterment statement 资产递增表；资产改进表
a `LkP% assets lending 实物放款；有抵押贷款
D?4bp'0 3 assets of the company passing on the death 死者去世时转移的公司资产
4EaxU !BT assets pledged as security for liabilities 用作负债抵押的资产
ieXi6^M $ assets portfolio 资产投资组合
8 uA!Vrp3 assets price 资产价格
Jw{ duM;] assets quality 资产质素
#RHt;SFx assets realization 资产变现
6r`Xi& assets refinancing arrangement 资产再集资安排
4I*'(6
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! w;/ J^ assets situated outside Hong Kong 在香港以外地方的资产
[c v!YE assets stripping 削减资产；拆卖资产
-TS,~`O assets value 资产值
8fP TxvXqL assignee 承让人
>oC{YYcK assignment 转让；转让书；转让契
`O0y8 assignment of interest 权益转让
d;{k,rP6 assignment of letters patent and trade mark 专利证书及商标转让
O9AFQ)u assignment of property 物业转让；物业转让书
aDu[iaZ assignment right 转让权
n98sY+$-z assignor 转让人
~Bi%8 G associate 有联系的人；有关连人士；相联者；合伙人；联系人
`oM'H+ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"+Sq}WR associate member 附属会员
_z9~\N/@[ associated body corporate 相联法人团体
F 6C7k9 associated company 相联公司；联属公司
XC O8A\ associated corporation 相联法团
$KlaZ>D h Association of Chartered Certified Accountants [ACCA] [United Kingdom]
d$Y_vX< 公认会计师公会〔英国〕
(;-_j / Association of Futures Exchange Brokers 香港期货经纪协会
3jHg9M23[^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Sf@xP.d association of underwriters 承保人组织
d qO]2d assumption of control 接管
=r3g:j/>q assurance 担保；保险；转易；转易书
=y`-:j\ assurance of interest 权益的转易
6;;2e> e at 19XX price 按一九ＸＸ年价格计算
:39arq at a discount 按赔价计算；按贴水价格计算；打折扣
vJS}_j]_@ at a premium 按溢价计算；按升水价格计算
9mjJC at call 通知付款；按通知
m7i(0jd
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}{Ra5-PY at constant price 按固定价格计算
+[4y)y` at cost 按成本计算
U]g9t<jD at current market price 按当时市价计算；按现时市价计算
P!!O~P at current price 按当时价格计算；按现时价格计算
N 7YCg at factor cost 按要素成本计算；按生产要素成本计算
B![ :fiR` at money-of-the-day price 按付款当日价格计算
{SD%{ at or better 按指定或较佳价位〔买卖指令〕
:[0 )Uu{ at par 按面值计算；平价
9~jS_Y)" at sight 见票即付
1qBE|P wBp at the close 按收市盘
X-J85b_e at the opening 按开市盘
*kcc]*6@s attestation 见证；见证条款
6~x a^3G: at-the-money option 平价期权
t D4-Llj6 attorney 受权人；受托代表人
I&<'A [vHl attornment 新拥有人承认书
1aUg({ attributable profit 可归属利润
b~@+6 ? attributable share value 可归属股份价值
^Y5I OX: Auckland Stock Exchange 奥克兰证券交易所
MH 0wpHz auction 拍卖
qVH.I6) auctioneer 拍卖商
(]PH2<3t audit 审计；核数
;'
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{JF"PAS7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'yV*eG?^& 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〕
34nfL: y audit review 帐目审查
5fYWuc9}z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}w-M . audited account 审计帐目；经审计的帐目
1GB]Yi [> audited annual account 经审计的周年帐目
16 \)C/* audited balance sheet 经审计的资产负债表
Q>cE G" auditor 核数师；核数主任；审计师
$: |`DCC auditor's certificate 核数师证明书；审计师证明书
GSd:Plc% auditor's report 核数师报告；审计师报告
\&ki79Ly- Aussie bond 澳元债券
AWssDbh/[ austerity budget 紧缩预算
i
^2A:6}? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
AlkHf] oB Australia All Ordinaries Index 澳洲所有普通股票指数
N">#fYix Australian Dollar [AUD] 澳元
o$V0(1N Australian Options Market 澳大利亚期权市场
'f.k'2T Australian Securities Commission 澳洲证券事务监察委员会
WWo"De@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
e ,lLHg Australian Stock Exchange 澳大利亚证券交易所
]E'?#z.t Austrian Schilling [ATS] 奥地利先令
k 8%@PC$ authentication 认证；鉴证
ZX8@/8sv authority to purchase 委托购买证；委购书
Rw FA authorization 认可；核准；授权；授权书
VJ_fA}U authorization by direction 指示授权
, KU%"{6 authorization by instruction 指令授权
pS}IU{#; authorization by warrant 令状授权
~t ZB1+%) authorization of unit trust 单位信托的认可
dnQ6Ras authorized agent 指定代理人
sg49a9`8 authorized capital 法定资本
leI ]zDk= authorized clerk 出市员
\fuz`fK: authorized dealer 认可交易商
S\Le;,5Z authorized financial institution 认可财务机构
l-S0Gn/'X authorized fund 认可基金
~*<`PD O? authorized fund house 获授权的基金公司；认可基金公司
9Oo`4 authorized institution 认可机构
GlRjbNW?Q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Lo 5pn authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
USHQwn)% authorized insurer 获授权保险人；获认可承保人
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foL4s;2 authorized person 获授权人
q y wl
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-Dy <B authorized share capital 法定股本
FK94CI automated quotation system 自动报价系统
`!(%R k Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
aw~h03R_Z 自动交易系统〔香港期货交易所有限公司〕
r/"^{0;F{W automatic adjustment mechanism 自动调整机制
dUl"w`3 automatic adjustment system 自动调整系统
Q"GM3? Automatic Clearing House 自动票据交换所
AO|1m$xf automatic exchange rates accumulation system 自动化汇率累集系统
^u1Nb o Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8#- Nx]VM automatic teller machine [ATM] 自动柜员机
uXL Z!LJo autopay 自动转帐
X.[bgvm~C available assets 可用资产
cMnN} ' available fiscal reserve 现存财政储备
" a,4E{7 available profit 可用利润
!$>b}w ' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
9!Jt}n?!g average 平均；平均数；海损
PHY!yc-LjV average basic salary 平均基本薪金
DT)] [V^w average consumer expenditure 平均消费开支；一般消费开支
8 { =ha average cost 平均成本
~(huU W average cost of land production 增辟土地平均成本
l SO$Q]!9 average daily turnover 平均每日成交额
'
i<4;=M& average daily wage rate 平均每日工资率
Un,'a8>V` average expenditure pattern 平均开支模式
udIm}jRA" average growth rate 平均增长率
M X 7Ix{ average net fixed assets 固定资产平均净值
\Q1& w2mw average of relatives 相对价格平均数
q9{) nU average price 平均价格
!!)$?R;1 average propensity to consume 平均消费倾向；一般消费倾向
,4 _H{+M average propensity to save 平均储蓄倾向；一般储蓄倾向
"P O8 Q average rate 平均率
AI#.+PrC{/ average revenue 平均收入；平均收益
H$ g* average stock 平均库存；平均存货
w/rJj* average yearly rent 平均年租
Y4swMN8Bq avoidance of double taxation 避免双重课税
qSG0TWD!pq avoidance of tax 避税
