A:
8Jy1=R*S A share Ａ股；甲类股份
~NW5+M(u abatement of tax 减税；减扣免税额
b8b PK< ABN AMRO Bank N.V. 荷兰银行
,w58n%)H above-the-line expenditure 线上项目支出；经常预算支出
A'AWuj\r2R above-the-line receipt 线上项目收入；经常预算收入
v8fZ?dx ABSA Asia Limited 南非联合亚洲有限公司
m+gG &`&u absolute change 绝对数值变更
r`E1<aCr| absolute expenditure 实际开支
I\4 `90uBN absolute guideline figure 绝对准则数字
v%8-Al^G absolute interest 绝对权益
[@FeRIu8 absolute order of discharge 绝对破产解除令
Vqp.jF1| absolute profit margin 绝对利润幅度
yNMwd.r [ absolute value 实值；绝对值
\ g[f4xAV absolutely vested interest 绝对既得权益
PM?Ri^55<L absorbed cost 已吸收成本；已分摊成本
LAVt/TcZS| absorption 吸收；分摊；合并
i$ZpoM
absorption rate 吸收率；摊配率；分摊率
jvKaxB;e ACB Finance Limited 亚洲商业财务有限公司
~i&< ! O & acceptable form of reciprocity 合理的互惠条件
_.8]7f`*Gc acceptable rate 适当利率；适当汇率
<.% 8j\j( acceptance agreement 承兑协议
I EsD = acceptance for honour 参加承兑
+n~rM'^4/ acceptor 承兑人；接受人；受票人
9M~$W- 5 acceptor for honour 参加承兑人
\,#4+& 4b accident insurance 意外保险
T^H ) lC#R Accident Insurance Association of Hong Kong 香港意外保险公会
K[;,/:Y accident insurance scheme 意外保险计划
U[ O!&:6 accident year basis 意外年度基准
^EBM ;&;7 accommodation 通融；贷款
3UtXxL&L` accommodation bill 通融票据；空头票据
y?4=u,{C accommodation party 汇票代发人
p`.fYW:p account balance 帐户余额；帐户结余
2+Y`p z47W account book 帐簿
[Ik
B/Xbw| account collected in advance 预收款项
.;v'oR1x5 account current book 往来帐簿
o>rlrqr?_ account of after-acquired property 事后取得的财产报告
aTL7"Myp account of defaulter 拖欠帐目
5Fm? ,^ account payable 应付帐款
<?@46d?C account payee only [A/C payee only] 只可转帐；存入收款人帐户
Uo)<_nG account receivable 应收帐款
~map5 @Kd account receivable report 应收帐款报表
ae Lo;!Jh account statement 结单；帐单；会计财务报表
/@}# K P= account title 帐户名称；会计科目
cZF;f{t accountant's report 会计师报告
v&,VC~RN-J Accountant's Report Rules 会计师报告规则
]T$w7puaJ accounting and auditing procedure 会计与审计程序；会计与核数程序
6] A\8Ty Accounting Arrangements 《会计安排》
l fhKZX accounting basis 会计基础
DmA !+ accounting by Official Receiver 破产管理署署长呈交的帐目
"1 TM Accounting Circular 《会计通告》
{j4:. fD accounting class 会计类别
M P&4}De accounting date 记帐日期；会计结算日期
bD[W~ku accounting for money 款项核算
5{f/H]
P Accounting Officer 会计主任
2Sd6b 2- accounting period 会计报告期；会计期
a9JJuSRC accounting policy 会计政策；会计方针
p.Yg-CA accounting practice 会计惯例
KEB>}_[ accounting principle 会计准则
`X03Q[:q"[ accounting record 会计记录
D(?#oCCA accounting report 会计报告
@!HMd{ r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
j`M<M[C*4N Accounting Society of China 中国会计学会
4tu>~ vOE accounting statement 会计报表
RwHXn]1 accounting system 会计制度；会计系统
yAkN2 accounting transaction 会计事项；帐务交易
l zkn B accounting treatment 会计处理
HpSf I7 accounting year 会计年度
R.$Y1= U6 accretion 增值；添加
/P}tgcs accrual 应计项目；应累算数目
9cPucKuj accrual basis 应计制；权责发生制
%R "nm accrual basis accounting 应计制会计；权责发生制会计
Z'M@DY/fdK accrue 应累算；应计
QZP;k!"w accrued benefit 应累算利益
O3GaxM \x accrued charges 应计费用
3+PM_c)Y accrued cumulative preference share dividend 应累算的累积优先股股息
*M5C*}dl accrued expenses 应累算费用
~&|i' f[ accrued interest payable 应付利息；应计未付利息
< V sZ$ accrued interest receivable 应收利息；应计未收利息
Li$k<AM accrued right 累算权益
} /FM#Xh accruing profit 应累算的利润
$
$+z^%'_ accumulated fiscal reserve 累积财政储备
RtEkd_2 accumulated profit 累积利润；滚存溢利
.v8=zi:7Y accumulated reserve 累积储备
i<![i5uAI accumulation of surplus income 累积收益盈余
cne[-E acquired assets 既得资产
2l%iXK[ acquisition 收购；购置；取得
q@>
m~R acquisition cost 购置成本
7:<> # acquisition expenses 购置费用
l/M+JT~R acquisition of 100% interest 收购全部股权
^jC0S[csw2 acquisition of control 取得控制权
y5
+& P acquisition of fixed assets 购置固定资产
| %9~W^b acquisition of shell “买壳”
zj4JWUM2 acquisition price 收购价
| mX8fRh act of God 天灾
p gi 7 JQ acting partner 执事合伙人
sIM`Q% active market 买卖活跃的市场；交投畅旺的市场；旺市
!qq@F%tv active partner 积极参与的合伙人
u^9,u/gj active trading 交投活跃
Q5ao2-\ actual circulation 实际流通
m 9Q{ )?J7 actual cost 实际成本
Kep?=9r4+ actual expenditure 实际开支；实际支出
bZJiubBRI actual income 实际入息；实际收入；实际收益
%J'_c|EQM actual market 现货市场
% vzpp\t actual price 现货价；实际价格
(~4AG \ actual profit 实际利润
n9i h^ H actual quotation 实盘；实际价位；实际报价
Yzz 8:n actual year basis 按实际年度计算
X*&r/= actuals 实货
P'';F}NwfX actuarial investigation 精算调查
=X):Zi actuarial principle 精算原则
)L Ul? actuarial report 精算师报告
s,= ^V/c Actuarial Society of Hong Kong 香港精算学会
uNDkK o<M actuarial valuation 精算师估值
c{0?gt. actuary 精算师
MvA_tRO ad referendum agreement 暂定协议；有待覆核的协定
} W J`q`g ad valorem duty 从价税；按值征税
x(Z@ R\C-a ad valorem duty system 从价税制
zjS<e
XLs[ ad valorem fee 从价费
12E" 6E) ad valorem tariff 从价关税
aY~IS?! ; additional allowance 额外免税额
oc3/
IWII additional amount for unexpired risk 未过期风险的额外款额
Hqk2W*UTl additional assessable profit 补加应评税利润
xYq8\9Qb additional assessment 补加评税
el<nY" c additional commitment 额外承担
c1f6RCu$b additional commitment vote 额外承担拨款
SE1 tlP additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
P:o<kRj1 additional dependent parent allowance 供养父母额外免税额
m[XN,IE#u additional provision 额外拨款
))vwofkw4 additional stamp duty 附加印花税
-$r fu additional tax 补加税罚款；补加税款
{_JLmyaerZ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&+sN= J.x adjudged bankrupt 被裁定破产
=G`m7!Q) adjudicated bankrupt 裁定破产人
qi$ 8GX=~r adjudication fee 裁定费；评定印花税额手续费；评估契据费
r_",E=e adjudication of bankruptcy 裁定破产；宣告破产
~*q GH adjudication of insolvency 裁定无力偿还债务
E*$ :~w adjusted actual 经调整的实数；调整后的实数
spf}{o adjusted current assets 经调整的流动资产；调整后的流动资产
,o`qB81 adjusted figure 经调整的数字；调整后的数额
;-F#a+2]! adjusted liabilities 经调整的负债；调整后的负债
-MZ Eli g adjusted loss 经调整的亏损；调整后的亏损
pJI H_H 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
"#() 4.9 adjusted profit 经调整的利润；调整后的利润
^/,s$dj adjusted surplus 经调整的盈余额；调整后的盈余额
Us<lWEX;k adjusted value 经调整的价值；调整后的价值
!}%giF$- adjustment 调整；修订；理算〔保险〕
[
kknY+n1 adjustment centre 调剂中心
{+ m)*3~w adjustment lag 调整过程的时间差距；调整时差
'nul{RE* adjustment mechanism 调整机制
UkC\[$-"\ adjustment of loss 亏损调整
cjL!$O E6 adjustment process 调整过程；调整程序
;%)i/MGEB adjustment range 调整幅度
XpGom;z^c administered exchange rate 受管制汇率
[O3R(`<e5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
F^ f]*MhT" administration expenses 行政费用
z)0F k administration fee 手续费；行政费
LImD]e ` administration in bankruptcy 破产管理
sdY6_ HtE administration order 遗产管理令
!dGgLU_ administrator 管理人；遗产管理人
9D
bp`%j administrator of the estate 遗产管理人
6\`,blkX admission of debt 债项承认书
c:bB4ch} admission of proof 接纳债权证明
(?Yz#Y f advance 放贷款项；垫付款项；预支款项；预付款项
e1#}/U advance account 暂支帐目；预付款帐户
OCd[P1Y] advance compensation 预付补偿金
>2rFURcD advance from shareholder 股东垫款
_^B+Xo@E- advance pending reimbursement 预支以待日后付还
tnsYY advanced economy 先进经济体系
Au
{ `o xD advancement 预付；预付财产
E-/]UH3u H advances warrant 垫款令
P>H'od advancing 贷出
yP@= x!$ adverse balance 逆差
|^=` l n! adverse exchange 逆汇
dZm{?\^_ advertisement addressed to shareholders 在报章刊登的致股东通告
6l =n&YO advice for collection 托收通知书
?;$g, 2n advice of drawing 提款通知书；汇票通知书
YC$pT advice of payment 付款通知
NT/}}vES Advisory Committee [Securities and Futures Commission]
{k C]x2 U 谘询委员会〔证券及期货事务监察委员会〕
ELm# Advisory Committee on Diversification 经济多元化谘询委员会
H=dj\Br` affidavit 誓章；遗产申报誓章
aoBM _# affidavit of no receipt 述明无收款的誓章
71~V* affiliate 联号；联营公司；附属公司
d+b TRnL affiliated company 附属公司；联号；联营公司
P vtf_Qo^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@a~K#Bvlm affordability 负担能力
+"C0de |- African Development Bank [AfDB] 非洲开发银行
2]7nw1& after-acquired property 事后取得的财产
2 9E^]IL? after-hours dealing 市后交易
]t,ppFC# after-tax profit 税后盈利；税后利润；税后溢利
<%!@cE+y agency agreement 代理协议
"e (N h%t agency expenses 代理机构的开支
0$UE|yDs> agency fee 代理费
wk3yz6V2 Agency Law 《代理法》
!rXyw`6N agent 代理人；承销人
rR7}SE a agent of company 公司代理人
]-O:| q>] agent's fee 代理人费；经纪费
LOQEU? z aggregate 总计；总数；总体数字
U zc`,iV$ aggregate amount 总款额；总额
5r.{vQ aggregate assets and liabilities 总体资产与负债
4WNWn#M aggregate at constant price 按固定价格计算的总体数字
ub-ZrC' aggregate demand 总需求
* @oAM,@ aggregate gross position 总持仓量
!7_Q_h', aggregate limit 总限额
+VTMa9d aggregate of salaries tax 合计薪俸税
xL mo?Y* aggregate performance 总体表现；总体业绩
1(m8 9C[ aggregate supply 总体供应
(_d^i Zyf aggregate surplus 总盈余
WT1ch0~2 aggregate total 整体总额
s:Memvf aggregate value 总值；合计价值
7^ER?@:W aggregated basis 合计基准
"6.kZ$`% aggregated net chargeable income 合计应课税入息实额
Yw./V0Z{@ aggregation 合并计算；合计；总和
Wz9 }glr aggregation of incomes of husband and wife 夫妇入息合并计算
H1N%uk=kV aggregation of property 财产的总和
32dR`qb agio 差价；贴水
0kmZO"K#e Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
`|I h"EZ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
)W gh5C` 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
6VIi
nuOW Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_%Jqyc"- 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
3^C Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
yw2sK7 《香港政府和大韩民国政府关于相互促进和保护投资协定》
bz,C% HFA agreement for a settlement 授产协议
FL- sXg agreement for assignment 转让协议
}ufH![|[r agreement for sale 售卖协议；买卖协议
=lA*?'kd agreement for sale and purchase 买卖协议
TTu<~GH agreement for the payment of interest 支付利息协议
~Sh8. ++} agreement for the repayment of money 还款协议
R{u/r%
agreement of reinsurance 再保险协议
.t$~>e
. Agricultural Bank of China 中国农业银行
qauk,t air passenger departure tax 飞机乘客离境税
dy`K5lC@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Q`'w)aV airport tax 机场税
xV}-[W5sr' alcohol duty 酒精税
O6 bB CF; alienation 让与；让渡；转让
9 F @ Q alimony 生活费；赡养费
@LqLtr@A All Ordinaries Index [AOI] 所有普通股指数
rzsAnLxo all risks 全险；综合险
r I23e[ All Sales Record for Stock Market 《股票市场成交报告》
N D`?T
&PK Allied Capital Resources Limited 新联财务有限公司
\("|X>00 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Y|stxeOC allocation letter 拨款信件
YEqZ(( H allocation of fund 分配款项；预留款项
m:_'r"o allocation of profit 利润分配；溢利分配
D;*P'%_Z allocation warrant 拨款令
8&t3a+8l allotment 分配；配股
OTwIR<_B+ allotment notice 股份配售通知；配股通知
SoC3)iqv/ allotment of shares 股份分配
Ti:PKpc allowable 可获宽免；免税的
x/7kcj!O allowable business loss 可扣除的营业亏损
]jQj/`v1 allowable expenses 可扣税的支出
:QGgtTEV"" allowance 免税额；津贴；备抵；准备金
sbqAj m} allowance for debts 债项的免税额
:rR)rj' allowance for depreciation by wear and tear 耗损折旧免税额
f2ea|l allowance for funeral expenses 殡殓费的免税额
a/p}
?!\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
+J [<zxh\ allowance for repairs and outgoings 修葺及支出方面的免税额
Pk)>@F< allowance to debtor 给债务人的津贴
))ArM-02 alteration of capital 资本更改
~*NG~Kn"s alternate trustee 候补受托人
7\.{O$Q amalgamation 合并
!79eF) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[C@ |q Ah ambit of charges 征税范围；收费范围
|0^~S amended valuation 经修订的估值
b5!D('w>] American Commodities Exchange 美国商品交易所
rlMahY"C American Express Bank Limited 美国运通银行
~[a6 American Stock Exchange 美国证券交易所
JO[7_*s amortization 摊销
-}:;
EGUtd amount due from banks 存放银行同业的款项
9:9gam amount due from banks abroad 存放海外银行同业的款项
3:wN^!A}ve amount due from holding companies 控股公司欠款
C6` Tck! amount due from local banks 存放本港银行同业的款项
Um Ec")3 amount due to banks 银行同业的存款
b;xn0sDn# amount due to banks abroad 海外银行同业的存款
j3=%J5< amount due to holding companies 控股公司存款
{wJ8%
;Z7 amount due to local banks 本港银行同业的存款
z}.Q~4 f0D amount due to outport banks 外埠银行同业的存款
.s-V:k5 amount for note issue 发行纸币的款额
E! "N}v amount of bond 担保契据的款额
C"7-lz amount of consideration 代价款额
yX7P5c. amount of contribution 供款数额
}+]
l_! v* amount of indebtedness 负债款额
X 5_T? amount of principal of the loan 贷款本金额
@y1:=["b amount of rates chargeable 应征差饷数额
N1!O8"Q|*3 amount of share capital 股本额
^K3Bn amount of sums assured 承保款额
-F7P$/9 amount of variation 变动幅度
$Sls9H+. amount of vote 拨款数额
;]vJ[mi~ amount payable 应付款额
9u0<$UY% amount receivable 应收款额
Ie"eqO! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4(nwi[1Y analysis 分析
@h=r;N#/`P ancillary risk 附属风险
2r^G;,{ annual account 周年帐目；周年帐目报表；年度决算；年结
}ebu@)r annual accounting date 年结日期
" rVf{ annual allowance 每年免税额；年积金；年度津贴；年津
X:2)C -l? annual balance 年度余额
&9OnN<mT1 annual disposable income 每年可动用收入
jC p^CNbA annual estimates 周年预算
;M<R
e annual fee 年费
3sD/4 ? annual general meeting 周年大会
8*&|Q1`K: annual growth rate 年增率；每年增长率
}kZ)|/]kn annual long-term supplement 长期个案每年补助金
3Z_\.Z1R@ annual pensionable emolument 可供计算退休金的年薪
[6cF#_)* annual report 年报
lY $9-Q( Annual Report on the Consumer Price Index 《消费物价指数年报》
;s\ck:Xg annual return 周年报表；周年申报表；每年报税表格
D;! aix3 Annual Return Rules 《周年报表规则》
XlJA}^e annual review of consumer prices 每年消费物价回顾
$*$X5 annual roll-forward basis 逐年延展方式
Eg+ z(m$M annual salary 年薪
sI<PYi={-6 annual statement 年度报表；年度决算表
8[rZRc Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
D}T+X ;u)K annuitant 年金受益人
It#T\fU annuity 年金
3]rd!Gp=* annuity contract 年金合约
S;tv4JY annuity on human life 人寿年金
V:'_m'.-Y antecedent debt 先前的债项
M$Or|HTG ante-dated cheque 倒填日期支票
zvOSQxGQ anticipated expenditure 预期开支
Ie T1Jwe anticipated net profit 预期纯利
] @A31P4t| anticipated revenue 预期收入
}cO}H 2m anti-inflation measure 反通货膨胀措施
~0V ,B1a anti-inflationary stance 反通货膨胀立场
,Pj UlcO_ apparent deficit 表面赤字
(|dN6M-.K apparent financial solvency 表面偿债能力
UF PSQ apparent partner 表面合伙人
Z/oP?2/Afh application for personal assessment 个人入息课税申请书
WH l vd application of fund 资金应用
ana?;NvC application to release as liquidator and to destruct the books of accounts and documents
.azA1@V| 申请免除清盘人职务及毁灭帐簿与文件
M0K+ Vz= appointed actuary 委任精算师
_>u0vGF- appointed auditor 委任核数师；委任审计师
6b-E|;"]:^ appointed trustee 委任的受托人
"w&G1kw5I appointer 委任人
+`&-xq76 apportioned pro rata 按比例分摊
M32Z3< apportionment 分配；分摊
l<-0@(x) Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ov|/=bzro apportionment formula 分摊方程式
WUK{st.z apportionment of estate duty 遗产税的分摊
"t&_!Rm appraisal 估价；评估
oi\e[qE appreciable growth 可观增长
QHPC?a6CD appreciable impact 显着影响
wS;hC&~2 appreciable increase 可观增长
Bhf4 /$ appreciation 增值；升值
^G C 8^f appreciation against other currencies 相对其他货币升值
s)5W:`MH? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ueP a4e ! appreciation tax 增值税
+
0 |d2_]E appropriation 拨款；拨用；拨付
a&C }' e" appropriation account 拨款帐目
&O\$=&, h Appropriation Bill 拨款法案
!b{7gUjyI appropriation-in-aid system 补助拨款办法
s s'`[QhR2 approved assets 核准资产
js F96X{ approved basket stock 认可一篮子证券
&XZS}n approved budget 核准预算
EF8'yc Jk+ approved charitable donation 认可慈善捐款
HwxME%w approved charitable institution 认可慈善机构
-+Gd <U$ approved currency 核准货币；认可货币
xB|?}uS- approved estimates 核准预算
Uu(FFd~3 approved estimates of expenditure 核准开支预算
"zx4k 8 approved overseas insurer 核准海外保险人
h ngdeGa
approved overseas trust company 核准海外信托公司
8omk4 ; approved pooled investment fund 核准汇集投资基金
&uLC{I k} approved provident fund scheme 认可公积金计划
dS)c~:&+ approved provision 核准拨款
K!qV82b='{ approved redeemable share 核准可赎回股份
i1ss}JJp* approved regional stock 认可地区性证券
n]a/nv approved retirement scheme 认可退休金计划
w6G<&1iH approved subordinated loan 核准附属贷款
VjGtEIew arbitrage 套戥；套汇；套利
<?Y.w1 arbitrageur 套戥者；套汇者
xa? arbitrary amount 临时款项
;To][J arrangement 措施；安排；协定
XHYVcwmDz- arrears 欠款
+&qj`hA-b arrears of pay 欠付薪酬
o 4cqLM u arrears of revenue 逾期未收税款；逾期未收的帐项
>Ni<itze$i articles of association 组织章程；组织细则；组织章程细则
g/BlTi Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
,+o*>fD ascertainment of profit 确定利润
97\9!)`, "Asia Clear" “亚洲结算系统”
$94l('B6H Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ZuVes?&j Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
L%5g]= Asian Development Fund [ADF] 亚洲发展基金
X %]m^[6 Asian dollar bond 亚洲美元债券
We:b1sZR Asian dollar market 亚洲美元市场
-=VGXd Asian dollar rate 亚洲美元利率
tY0C& u2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
X.FFBKjf[e Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Y4,LXuQ asked price 沽盘；喊价；索价；卖方报价
CS NfLGA assessable income 应评税入息
MtXTh*4 assessable loss 应评税亏损
t`eUD>\ assessable profit 应评税利润
[fl^1!3{ assessable value 应评税值
S Js RHQ assessed profit 估定利润
PNG!q}( c assessed value 经评估价值
L0EF
CQ 7 assessment 评税；评定；估价；评税单
{ /K_NSg+h assessment number 评税编号；估价编号
'/~j!H4q9 assessment of additional tax 补加税评税
B,avI&7M;S assessment of performance 业绩评估；实绩评价
Jwe9L^gL Assessor 评税主任
KV]8 o' asset price bubbles 资产价格泡沫
\zv?r :1t asset-backed securities 具资产保证的证券
d!#qBn$*[ assets accretion 资产增值
*WK0dn assets and liabilities 资产与负债
$|n#L6k assets betterment statement 资产递增表；资产改进表
/qObXI assets lending 实物放款；有抵押贷款
.vk|aIG assets of the company passing on the death 死者去世时转移的公司资产
.F@0`*#rE~ assets pledged as security for liabilities 用作负债抵押的资产
W=ar&O~}n assets portfolio 资产投资组合
H ZEDr}R N assets price 资产价格
yVl?gGgh assets quality 资产质素
*\T
]Z&E" assets realization 资产变现
0MX``/Z72 assets refinancing arrangement 资产再集资安排
'
Y cVFi assets securitization 资产证券化
iz5WWn^ assets situated outside Hong Kong 在香港以外地方的资产
7<7
/N Z<I assets stripping 削减资产；拆卖资产
ZI NqIfc assets value 资产值
e
QGhX( assignee 承让人
$p GdGV\H assignment 转让；转让书；转让契
b@m\ca assignment of interest 权益转让
Sz#dld Mz assignment of letters patent and trade mark 专利证书及商标转让
NZ=`iA8)X assignment of property 物业转让；物业转让书
bj`mQMC assignment right 转让权
0OAHD ' assignor 转让人
"*N=aHsj associate 有联系的人；有关连人士；相联者；合伙人；联系人
x9s1Az M{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w|0w< K associate member 附属会员
F3pBk)>a\ associated body corporate 相联法人团体
-
}2AXP2q associated company 相联公司；联属公司
f_qW+fN::s associated corporation 相联法团
bL"!z"NA Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Qkq9oZ 公认会计师公会〔英国〕
j@4AY}[tX Association of Futures Exchange Brokers 香港期货经纪协会
]v,>!~8r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2!E@Gbhm5 association of underwriters 承保人组织
`am]&0g^+( assumption of control 接管
yo@S.7[/ assurance 担保；保险；转易；转易书
}Rx`uRx\ assurance of interest 权益的转易
S FQYrY at 19XX price 按一九ＸＸ年价格计算
N6wCC Xd at a discount 按赔价计算；按贴水价格计算；打折扣
Od5I:p]N at a premium 按溢价计算；按升水价格计算
qT D^Vz
V at call 通知付款；按通知
vk] vtjf&% at constant market price 按固定市价计算
D<:J6W7] at constant price 按固定价格计算
Fy 8$'o c at cost 按成本计算
3sy|pa at current market price 按当时市价计算；按现时市价计算
T _=iJ: Q at current price 按当时价格计算；按现时价格计算
x{.+i' at factor cost 按要素成本计算；按生产要素成本计算
n13#}i {tm at money-of-the-day price 按付款当日价格计算
\8e27#PJR at or better 按指定或较佳价位〔买卖指令〕
CW9vC at par 按面值计算；平价
)%T< Mw2u at sight 见票即付
QaYUcma~n at the close 按收市盘
JX! @j3 at the opening 按开市盘
xG|T_|? attestation 见证；见证条款
U1!#TD)@ at-the-money option 平价期权
HX &G
k attorney 受权人；受托代表人
IVblS iFF attornment 新拥有人承认书
swGp{wJ attributable profit 可归属利润
5gZ6H/. attributable share value 可归属股份价值
M 1
5_
Auckland Stock Exchange 奥克兰证券交易所
HZDeQx`*s auction 拍卖
_>k&M7OU4 auctioneer 拍卖商
~aZy52H_#. audit 审计；核数
W3.(s~ )o Audit Commission 审计署
?n0Z4 8% Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
D{) K00mm 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〕
V ~%C me audit review 帐目审查
& u Mx*TTY Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
yJRqX]MLA audited account 审计帐目；经审计的帐目
+ <4gJoI audited annual account 经审计的周年帐目
:kb2v 1{\ audited balance sheet 经审计的资产负债表
uihU)]+@t/ auditor 核数师；核数主任；审计师
NQpC]# n auditor's certificate 核数师证明书；审计师证明书
4J9VdEKk auditor's report 核数师报告；审计师报告
L)qDtXd 4 Aussie bond 澳元债券
yPXa austerity budget 紧缩预算
^S %xaA9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)nM<qaI{ Australia All Ordinaries Index 澳洲所有普通股票指数
uGW!~qAr* Australian Dollar [AUD] 澳元
jo}yeGbU Australian Options Market 澳大利亚期权市场
yRyUOTK Australian Securities Commission 澳洲证券事务监察委员会
9(AY7]6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
d"0=.sA Australian Stock Exchange 澳大利亚证券交易所
<<M1:1 Austrian Schilling [ATS] 奥地利先令
W_bp~Wu
authentication 认证；鉴证
qOs'Ljx6l authority to purchase 委托购买证；委购书
\M U-D,@ authorization 认可；核准；授权；授权书
Hq;*T3E authorization by direction 指示授权
+
\ jn$>E authorization by instruction 指令授权
\'9(zb vz9 authorization by warrant 令状授权
5 !Ho[ authorization of unit trust 单位信托的认可
S\dG>F>S authorized agent 指定代理人
]VcuD05"C authorized capital 法定资本
%F2T`?t: authorized clerk 出市员
l0K_29^ authorized dealer 认可交易商
:2*0Jh3_ authorized financial institution 认可财务机构
-_^#7] authorized fund 认可基金
a^eR~efdu@ authorized fund house 获授权的基金公司；认可基金公司
pqDlg authorized institution 认可机构
J;S Z"I' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
r*kz` cJ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,X)/ T!ff authorized insurer 获授权保险人；获认可承保人
k[ a5D/b authorized investment 特准投资项目
;-quK%VO! authorized person 获授权人
CuFlI?~8 z authorized representative 获授权代表
*]>~lO1 authorized share capital 法定股本
4&<zkAMR automated quotation system 自动报价系统
#SR )tU Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*(o^w'5 自动交易系统〔香港期货交易所有限公司〕
@@5Ju I-! automatic adjustment mechanism 自动调整机制
W2]%QN=m$ automatic adjustment system 自动调整系统
rI'kZ0& Automatic Clearing House 自动票据交换所
`,s0^?_ automatic exchange rates accumulation system 自动化汇率累集系统
LM*m> n* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
I#- T/1N automatic teller machine [ATM] 自动柜员机
p]Q( Z autopay 自动转帐
EASN#VG available assets 可用资产
A&C?|M? M available fiscal reserve 现存财政储备
s@K #M available profit 可用利润
y<^h M6S?Z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Q32GI,M%B average 平均；平均数；海损
bj=YF V+ average basic salary 平均基本薪金
V&R_A ~<T average consumer expenditure 平均消费开支；一般消费开支
tRXR/;3O average cost 平均成本
6D29s]h2 average cost of land production 增辟土地平均成本
bkL5srH average daily turnover 平均每日成交额
@\Yu?_a average daily wage rate 平均每日工资率
7Yl y ^ average expenditure pattern 平均开支模式
3M[5_OK average growth rate 平均增长率
2^fSC`! average net fixed assets 固定资产平均净值
= ~ ="# average of relatives 相对价格平均数
N Bpf average price 平均价格
L7B(abT9e average propensity to consume 平均消费倾向；一般消费倾向
R |K#nh average propensity to save 平均储蓄倾向；一般储蓄倾向
QO3QR/Ww average rate 平均率
g g QI average revenue 平均收入；平均收益
CDGN}Q2 _ average stock 平均库存；平均存货
0BQ< a average yearly rent 平均年租
Z$ 6yB avoidance of double taxation 避免双重课税
wIK&EGQ avoidance of tax 避税
