A:
V{kgD pB A share Ａ股；甲类股份
woK?td|/ abatement of tax 减税；减扣免税额
7PI|~ Ifi ABN AMRO Bank N.V. 荷兰银行
y]f| U-f:~ above-the-line expenditure 线上项目支出；经常预算支出
ZbcpE~<a above-the-line receipt 线上项目收入；经常预算收入
cY*lsBo ABSA Asia Limited 南非联合亚洲有限公司
J7r fHhz absolute change 绝对数值变更
cV )~%e/ absolute expenditure 实际开支
GD .>u absolute guideline figure 绝对准则数字
93#wU }) absolute interest 绝对权益
&Lgi absolute order of discharge 绝对破产解除令
%|3U WN absolute profit margin 绝对利润幅度
Eh f{Kl absolute value 实值；绝对值
b ~ FmX absolutely vested interest 绝对既得权益
aD3Q-a[ absorbed cost 已吸收成本；已分摊成本
5($
'@ u absorption 吸收；分摊；合并
N
DV_/ BI absorption rate 吸收率；摊配率；分摊率
S>p>$m,
Q ACB Finance Limited 亚洲商业财务有限公司
Dn PV
Tp(> acceptable form of reciprocity 合理的互惠条件
uc;QSVWGy8 acceptable rate 适当利率；适当汇率
9Uh nr]J. acceptance agreement 承兑协议
Y~M H acceptance for honour 参加承兑
h9J acceptor 承兑人；接受人；受票人
S b3@7^ acceptor for honour 参加承兑人
uw@|Y{(K r accident insurance 意外保险
jDc5p3D&[] Accident Insurance Association of Hong Kong 香港意外保险公会
wD&b[i accident insurance scheme 意外保险计划
J&6]3x accident year basis 意外年度基准
Z? -l -s K accommodation 通融；贷款
T/C1x9=? accommodation bill 通融票据；空头票据
W1J7$ accommodation party 汇票代发人
V|fs"H Y account balance 帐户余额；帐户结余
[HENk34 account book 帐簿
uJ$!lyJ6L account collected in advance 预收款项
!xK`:[B account current book 往来帐簿
e: :H 1V account of after-acquired property 事后取得的财产报告
Nm=W?i account of defaulter 拖欠帐目
nEm+cHHo? account payable 应付帐款
vd <"
G} account payee only [A/C payee only] 只可转帐；存入收款人帐户
Ws`P(WHm account receivable 应收帐款
,*Yu~ 4 account receivable report 应收帐款报表
}KHdlhD account statement 结单；帐单；会计财务报表
- gV'z5 account title 帐户名称；会计科目
W;C41>^?/ accountant's report 会计师报告
",T-'>h$2R Accountant's Report Rules 会计师报告规则
1jozM"H7Q accounting and auditing procedure 会计与审计程序；会计与核数程序
< tg>1,C Accounting Arrangements 《会计安排》
%/&? t`%H accounting basis 会计基础
Kq';[ Yc accounting by Official Receiver 破产管理署署长呈交的帐目
I(Yyg,1Z Accounting Circular 《会计通告》
,9p
4(jjX accounting class 会计类别
a NCIh@m~ accounting date 记帐日期；会计结算日期
Dl%NVi+n accounting for money 款项核算
Hd)4_
uBt Accounting Officer 会计主任
O=St}B\!m accounting period 会计报告期；会计期
?J~(qa a; accounting policy 会计政策；会计方针
;HJ|)PN5L accounting practice 会计惯例
~$i3 6" accounting principle 会计准则
>%.6n:\rG accounting record 会计记录
`:A`%Fg8< accounting report 会计报告
!285=cxz Accounting Services Branch [Treasury] 会计事务部〔库务署〕
D[)g-_3f6< Accounting Society of China 中国会计学会
LEkO# F( accounting statement 会计报表
@D rMaTr accounting system 会计制度；会计系统
<gKT 7ONtg accounting transaction 会计事项；帐务交易
yA!#>u%g accounting treatment 会计处理
gX34'<Z accounting year 会计年度
eUA6X
,I accretion 增值；添加
iFW)}_. accrual 应计项目；应累算数目
_}7N,C x accrual basis 应计制；权责发生制
o+(.P b accrual basis accounting 应计制会计；权责发生制会计
0p_/eWww- accrue 应累算；应计
]-&
ehW accrued benefit 应累算利益
^~2GhveBV accrued charges 应计费用
#|34(ML accrued cumulative preference share dividend 应累算的累积优先股股息
5/Q^p" accrued expenses 应累算费用
@U(D&_H,K accrued interest payable 应付利息；应计未付利息
: \w\K: accrued interest receivable 应收利息；应计未收利息
[ dL4u^]{ accrued right 累算权益
#!KbqRt accruing profit 应累算的利润
[|\~-6"7N| accumulated fiscal reserve 累积财政储备
>9(lFh0P accumulated profit 累积利润；滚存溢利
)G0a72 accumulated reserve 累积储备
d:6?miMH]t accumulation of surplus income 累积收益盈余
B8:_yAv o acquired assets 既得资产
E[>4 b7{g: acquisition 收购；购置；取得
7%9Sz5z acquisition cost 购置成本
:grJ}i-D acquisition expenses 购置费用
DJ;G0* acquisition of 100% interest 收购全部股权
#z) @T acquisition of control 取得控制权
GM{m(Y acquisition of fixed assets 购置固定资产
YsXP$y]g- acquisition of shell “买壳”
_gjsAbM acquisition price 收购价
| Z<NM#1 act of God 天灾
yK<%AV@v acting partner 执事合伙人
AxUj CerNf active market 买卖活跃的市场；交投畅旺的市场；旺市
^ S'}RZ*> active partner 积极参与的合伙人
4,T!zT6& active trading 交投活跃
e;R5A6| actual circulation 实际流通
O2?ye 4uq actual cost 实际成本
T% Vii*?M actual expenditure 实际开支；实际支出
J.mEOo!> actual income 实际入息；实际收入；实际收益
,L^eD>|j5 actual market 现货市场
Iu^# +n actual price 现货价；实际价格
xCD|UC46?X actual profit 实际利润
)R+@vh#Q<$ actual quotation 实盘；实际价位；实际报价
a%7ju4CVj actual year basis 按实际年度计算
r@0HqZx` actuals 实货
\ aQB zEX actuarial investigation 精算调查
?&ThMWl actuarial principle 精算原则
gd-4hR actuarial report 精算师报告
i=@.u=: Actuarial Society of Hong Kong 香港精算学会
I2(5]85&]s actuarial valuation 精算师估值
wX" 6 S: actuary 精算师
W`K XO|'p@ ad referendum agreement 暂定协议；有待覆核的协定
z,[4 BM ad valorem duty 从价税；按值征税
(Kd;l &8 ad valorem duty system 从价税制
[s"3g\L'; ad valorem fee 从价费
R4u=. ad valorem tariff 从价关税
:f?\ mVS+ additional allowance 额外免税额
R3<>]/1p|P additional amount for unexpired risk 未过期风险的额外款额
8MGtJ'. additional assessable profit 补加应评税利润
7OYNH0EH additional assessment 补加评税
wIz<Y{HA= additional commitment 额外承担
#.U ooFk+Y additional commitment vote 额外承担拨款
<ZxxlJS)6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
So\(]S additional dependent parent allowance 供养父母额外免税额
UP}Y s* additional provision 额外拨款
*fso6j#% additional stamp duty 附加印花税
tzJdUZJ additional tax 补加税罚款；补加税款
B1 oi]hDy Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x'@0] f. adjudged bankrupt 被裁定破产
X90VJb] adjudicated bankrupt 裁定破产人
o {Sc adjudication fee 裁定费；评定印花税额手续费；评估契据费
#"fBF/ Q adjudication of bankruptcy 裁定破产；宣告破产
LCx{7bN1ro adjudication of insolvency 裁定无力偿还债务
'{p/F
$ adjusted actual 经调整的实数；调整后的实数
R<@s]xX_ adjusted current assets 经调整的流动资产；调整后的流动资产
l9"0Wu@_x adjusted figure 经调整的数字；调整后的数额
N}b/; Y adjusted liabilities 经调整的负债；调整后的负债
at]=SA adjusted loss 经调整的亏损；调整后的亏损
E1usxF) 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
al/Mgo adjusted profit 经调整的利润；调整后的利润
%Z9& z mO adjusted surplus 经调整的盈余额；调整后的盈余额
X- 2 rC adjusted value 经调整的价值；调整后的价值
IZ+kw.6e adjustment 调整；修订；理算〔保险〕
F5la:0fb adjustment centre 调剂中心
,(&jG^IpVJ adjustment lag 调整过程的时间差距；调整时差
\Jm fQrBQ adjustment mechanism 调整机制
"~ - H]9 adjustment of loss 亏损调整
^f*}]`S adjustment process 调整过程；调整程序
Cq\1t adjustment range 调整幅度
C_xO k'091 administered exchange rate 受管制汇率
z{XN1'/V Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
8>^(-ca_ administration expenses 行政费用
!-% fCg(B administration fee 手续费；行政费
k |}& administration in bankruptcy 破产管理
7OuzQzhcK administration order 遗产管理令
Tj5G
/H> administrator 管理人；遗产管理人
.x\fPjB administrator of the estate 遗产管理人
#=@H-ZuD7 admission of debt 债项承认书
XfY ~q~f8 admission of proof 接纳债权证明
M]9oSi advance 放贷款项；垫付款项；预支款项；预付款项
"9F]Wv/ advance account 暂支帐目；预付款帐户
}xhat,9 advance compensation 预付补偿金
4HX qRFUD advance from shareholder 股东垫款
hLF+_{\C| advance pending reimbursement 预支以待日后付还
ybnq;0}$ advanced economy 先进经济体系
1$S;#9PQ advancement 预付；预付财产
w1Ar[
P advances warrant 垫款令
P(iZGOKUs= advancing 贷出
Ce&nMgd~ adverse balance 逆差
& ?+ vHE} adverse exchange 逆汇
'zYKG5A advertisement addressed to shareholders 在报章刊登的致股东通告
/P_1vQq advice for collection 托收通知书
tF:'Y ~3 p advice of drawing 提款通知书；汇票通知书
n =SY66 advice of payment 付款通知
BP f;!. Advisory Committee [Securities and Futures Commission]
%Xm3m0nsv{ 谘询委员会〔证券及期货事务监察委员会〕
?l\1n,!:8 Advisory Committee on Diversification 经济多元化谘询委员会
!r=^aa(\ affidavit 誓章；遗产申报誓章
WY=RJe2 affidavit of no receipt 述明无收款的誓章
>y
P`8Oq[ affiliate 联号；联营公司；附属公司
#$ \ cRLPg affiliated company 附属公司；联号；联营公司
kk`BwRh)d; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
mX@Un9k affordability 负担能力
L|sWSrqd African Development Bank [AfDB] 非洲开发银行
FN$ hEc! after-acquired property 事后取得的财产
1 \v$8pP+ after-hours dealing 市后交易
JGmW>mH after-tax profit 税后盈利；税后利润；税后溢利
B_f0-nKP agency agreement 代理协议
F[aow$",+} agency expenses 代理机构的开支
5fh@nR agency fee 代理费
XTIRY4{
d Agency Law 《代理法》
TmN}TMhZ agent 代理人；承销人
"| 1MJuY_6 agent of company 公司代理人
{d|R67~V agent's fee 代理人费；经纪费
R =D\VIu,Z aggregate 总计；总数；总体数字
, N : 'Z aggregate amount 总款额；总额
E\M{/.4 4 aggregate assets and liabilities 总体资产与负债
,+p& Z pH aggregate at constant price 按固定价格计算的总体数字
d2H&@80 aggregate demand 总需求
+B*8$^,V) aggregate gross position 总持仓量
,v"/3Ff{, aggregate limit 总限额
Lh =~ 3 aggregate of salaries tax 合计薪俸税
pv;c<NQ'1 aggregate performance 总体表现；总体业绩
Q37VhScs aggregate supply 总体供应
!g? ~<` aggregate surplus 总盈余
@5gZK[ ?|I aggregate total 整体总额
`I$qMw,@ aggregate value 总值；合计价值
- t9oL3 J aggregated basis 合计基准
{HqwpB \@ aggregated net chargeable income 合计应课税入息实额
Q9K+k* ?{N aggregation 合并计算；合计；总和
' :,6s aggregation of incomes of husband and wife 夫妇入息合并计算
=goZI6 7 aggregation of property 财产的总和
UI~E NG agio 差价；贴水
> Kl78w: 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》
+n(H"I 7cU Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
H*QN/{|RU 《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》
uTJi }4c w Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
v 9~Hl 《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》
6 'C!Au Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
LvpHR#K)F5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$ql-"BB agreement for a settlement 授产协议
V mQ7M4j* agreement for assignment 转让协议
\Rn.ug agreement for sale 售卖协议；买卖协议
ADX} agreement for sale and purchase 买卖协议
\h^bOxh agreement for the payment of interest 支付利息协议
rL URP2~ agreement for the repayment of money 还款协议
C# r_qn agreement of reinsurance 再保险协议
0:G@a&Lr Agricultural Bank of China 中国农业银行
T4
SByX9 air passenger departure tax 飞机乘客离境税
tYfhKJzGC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[ hj|8) airport tax 机场税
4qda!% alcohol duty 酒精税
+Z XGT alienation 让与；让渡；转让
y_"G Mw alimony 生活费；赡养费
>ge-yK 1 All Ordinaries Index [AOI] 所有普通股指数
8 O{]ML all risks 全险；综合险
qn @Qd9Sf All Sales Record for Stock Market 《股票市场成交报告》
*DkA$Eu3u Allied Capital Resources Limited 新联财务有限公司
HkvCQ H all-items index [Consumer Price Index] 总指数〔消费物价指数〕
P7 \(D` allocation letter 拨款信件
Y tGH>0}h allocation of fund 分配款项；预留款项
*Oz5I allocation of profit 利润分配；溢利分配
(p} N9 n$ allocation warrant 拨款令
7\ff=L-b allotment 分配；配股
1 ,PFz allotment notice 股份配售通知；配股通知
v )7d allotment of shares 股份分配
{yyg= AMz allowable 可获宽免；免税的
q1dYiG.-Z allowable business loss 可扣除的营业亏损
l%S z6 allowable expenses 可扣税的支出
q){]fp.,@ allowance 免税额；津贴；备抵；准备金
&P3B allowance for debts 债项的免税额
Q\=u2 }/z0 allowance for depreciation by wear and tear 耗损折旧免税额
|r-<t allowance for funeral expenses 殡殓费的免税额
qUt VqS allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6}NvVolr allowance for repairs and outgoings 修葺及支出方面的免税额
M/V
>25` allowance to debtor 给债务人的津贴
n] Dq alteration of capital 资本更改
f| N(~ alternate trustee 候补受托人
\yG_wZs amalgamation 合并
^J%
w[FE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{bETHPCf ambit of charges 征税范围；收费范围
[ JAd1%$3 amended valuation 经修订的估值
7/7A American Commodities Exchange 美国商品交易所
Xkv>@7ec
American Express Bank Limited 美国运通银行
* n!0 American Stock Exchange 美国证券交易所
/@#)j(
eY/ amortization 摊销
KktTR`W amount due from banks 存放银行同业的款项
C)C;U&Qd amount due from banks abroad 存放海外银行同业的款项
}Xc |Z.6 amount due from holding companies 控股公司欠款
}4
$EN amount due from local banks 存放本港银行同业的款项
t1Jz?Ix6% amount due to banks 银行同业的存款
coLn };W2 amount due to banks abroad 海外银行同业的存款
xBw"RCBz^ amount due to holding companies 控股公司存款
)i!)T v amount due to local banks 本港银行同业的存款
:m$%D]WY amount due to outport banks 外埠银行同业的存款
gwqK`ww amount for note issue 发行纸币的款额
|u}sX5/q amount of bond 担保契据的款额
>8AtT=}w amount of consideration 代价款额
$!vi:+ED amount of contribution 供款数额
oNCDG|8 z amount of indebtedness 负债款额
1$Hf`h2 amount of principal of the loan 贷款本金额
v <c Hx/ amount of rates chargeable 应征差饷数额
lmc-ofEv amount of share capital 股本额
}E1Eq amount of sums assured 承保款额
\ U-5&,fP amount of variation 变动幅度
1b!l+ 8! amount of vote 拨款数额
$\K(EBi#G amount payable 应付款额
L+kS8D< amount receivable 应收款额
O0{v`|w9+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
g1{wxBFE analysis 分析
RI*%\~6t? ancillary risk 附属风险
sO6t8)$b annual account 周年帐目；周年帐目报表；年度决算；年结
7r;A
wa annual accounting date 年结日期
0,3 ' :Df annual allowance 每年免税额；年积金；年度津贴；年津
@"EX%v . annual balance 年度余额
nm~ annual disposable income 每年可动用收入
v}mmY>M% annual estimates 周年预算
PJ.jgN(r annual fee 年费
d!X?R} annual general meeting 周年大会
VsM N i#? annual growth rate 年增率；每年增长率
|V7a26h annual long-term supplement 长期个案每年补助金
1M{#"t{6 annual pensionable emolument 可供计算退休金的年薪
[*<&]^ annual report 年报
a[!d)Y:zx Annual Report on the Consumer Price Index 《消费物价指数年报》
24Tw1'mW annual return 周年报表；周年申报表；每年报税表格
S mu x&e Annual Return Rules 《周年报表规则》
;(,Fe/wvC annual review of consumer prices 每年消费物价回顾
l`]!)j|+ annual roll-forward basis 逐年延展方式
!{XO#e annual salary 年薪
eC39C2q\ annual statement 年度报表；年度决算表
CUG<v3\ 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
M:$nL annuitant 年金受益人
Dw[Q,SE annuity 年金
0Q9OQqg
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TK>}$.c%+ annuity on human life 人寿年金
OR9){qP antecedent debt 先前的债项
Jp#cFUa t ante-dated cheque 倒填日期支票
`!8Z"xD
anticipated expenditure 预期开支
]*h}sn= anticipated net profit 预期纯利
zE/(F;> FV anticipated revenue 预期收入
k}.nH"AQ anti-inflation measure 反通货膨胀措施
8(;i~f:bCW anti-inflationary stance 反通货膨胀立场
Qa%SvA@R apparent deficit 表面赤字
J_@4 J7 apparent financial solvency 表面偿债能力
\#r_H9&s6 apparent partner 表面合伙人
C=cTj7Ub application for personal assessment 个人入息课税申请书
n}?G!ySg application of fund 资金应用
B$Z!E%a; application to release as liquidator and to destruct the books of accounts and documents
H%N+V r3O, 申请免除清盘人职务及毁灭帐簿与文件
A{%;Hd`0/ appointed actuary 委任精算师
[
_$$P* appointed auditor 委任核数师；委任审计师
(c2\:hvy appointed trustee 委任的受托人
kDh(~nfj appointer 委任人
{
9$Q|XK apportioned pro rata 按比例分摊
qI^jwl|k apportionment 分配；分摊
A~V\r<N
j Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J.l% H U apportionment formula 分摊方程式
sQs5z~#51* apportionment of estate duty 遗产税的分摊
Z B &Uhi appraisal 估价；评估
<UdD@(iZ# appreciable growth 可观增长
rg}kx vu appreciable impact 显着影响
:nUsC+oBS appreciable increase 可观增长
G |^X:+ appreciation 增值；升值
n #I}!x>2 appreciation against other currencies 相对其他货币升值
6DW|O<k^j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
""^BW Re D appreciation tax 增值税
QB,ad appropriation 拨款；拨用；拨付
A#:
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n0pe7/Ai Appropriation Bill 拨款法案
P;L Z!I appropriation-in-aid system 补助拨款办法
j//wh1 approved assets 核准资产
`&zobbwq approved basket stock 认可一篮子证券
U( 4_X[qD approved budget 核准预算
n k
9 K\I
approved charitable donation 认可慈善捐款
ueBoSZRWX approved charitable institution 认可慈善机构
D .R approved currency 核准货币；认可货币
j]O[I^5 approved estimates 核准预算
p|V1G h< approved estimates of expenditure 核准开支预算
M&c1iK\E8 approved overseas insurer 核准海外保险人
Ko cXSh U approved overseas trust company 核准海外信托公司
> %dAqYi $ approved pooled investment fund 核准汇集投资基金
Ec*7n6~9 approved provident fund scheme 认可公积金计划
Sf SEA^@| approved provision 核准拨款
4(GgaQFO? approved redeemable share 核准可赎回股份
0 ]W]#X4A approved regional stock 认可地区性证券
d|+jCTKS approved retirement scheme 认可退休金计划
TcmZ0L^O approved subordinated loan 核准附属贷款
rOr1H! arbitrage 套戥；套汇；套利
*"{Z?< 3 arbitrageur 套戥者；套汇者
! >Y\&z A arbitrary amount 临时款项
-0WCwv arrangement 措施；安排；协定
SJ7=<y}[d arrears 欠款
|Umfq:W`y_ arrears of pay 欠付薪酬
N/{Yi
_n arrears of revenue 逾期未收税款；逾期未收的帐项
g]
C3 lf- articles of association 组织章程；组织细则；组织章程细则
QN&^LaB<T Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
zRE8299%z ascertainment of profit 确定利润
D)7$M]d% "Asia Clear" “亚洲结算系统”
L8xprHgL Asia Commercial Bank Ltd. 亚洲商业银行有限公司
MGyB8( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
l@/ kPEh Asian Development Fund [ADF] 亚洲发展基金
MGKeD+=5 Asian dollar bond 亚洲美元债券
~'QeN%qadP Asian dollar market 亚洲美元市场
o/ 9LK Asian dollar rate 亚洲美元利率
@&xaaqQ- Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
EQOP?>mWx! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
g74z]Uj.B asked price 沽盘；喊价；索价；卖方报价
!v4j` A;% assessable income 应评税入息
yO,`"Dc_0 assessable loss 应评税亏损
(yAvDyJOn assessable profit 应评税利润
"~2#!b K7 assessable value 应评税值
6?.pKFB Z assessed profit 估定利润
HGQ?(2] 8$ assessed value 经评估价值
Y0fO.k#C^ assessment 评税；评定；估价；评税单
\pD=Lv9 assessment number 评税编号；估价编号
ie~fQ!rf assessment of additional tax 补加税评税
VMye5 P assessment of performance 业绩评估；实绩评价
.0f h>kQ Assessor 评税主任
46P6Bwobh asset price bubbles 资产价格泡沫
m_Ac/ct f asset-backed securities 具资产保证的证券
oYh<k assets accretion 资产增值
Xz .Y-5) assets and liabilities 资产与负债
_X2EBpZp assets betterment statement 资产递增表；资产改进表
[kuVQ$) assets lending 实物放款；有抵押贷款
.F$|j1y
assets of the company passing on the death 死者去世时转移的公司资产
=Wk /q_. assets pledged as security for liabilities 用作负债抵押的资产
KA-/k@1& assets portfolio 资产投资组合
=e!l=d|/ assets price 资产价格
9ze| s^ assets quality 资产质素
> g >`!Sf assets realization 资产变现
sL AuR assets refinancing arrangement 资产再集资安排
ta4JWllf assets securitization 资产证券化
24jtJC,7 assets situated outside Hong Kong 在香港以外地方的资产
,c%K)KuPK. assets stripping 削减资产；拆卖资产
B F@5&>E assets value 资产值
f7Df %&d assignee 承让人
LZc$:<J<6 assignment 转让；转让书；转让契
"o{)X@YN] assignment of interest 权益转让
jH&_E'XMX assignment of letters patent and trade mark 专利证书及商标转让
QOV}5 0 assignment of property 物业转让；物业转让书
H\| ]!8w5Z assignment right 转让权
) Kc%8hBv assignor 转让人
O b8B associate 有联系的人；有关连人士；相联者；合伙人；联系人
%h" qMs S Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
C x+WLD associate member 附属会员
,]Ro',A& associated body corporate 相联法人团体
jW XR__>. associated company 相联公司；联属公司
?jri!]ux# associated corporation 相联法团
/BMtcCPG! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
rps(Jos _~ 公认会计师公会〔英国〕
=9pw uH Association of Futures Exchange Brokers 香港期货经纪协会
,jRcl!n` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
WGh. ;- association of underwriters 承保人组织
\T`[ "< assumption of control 接管
@8=vFP' assurance 担保；保险；转易；转易书
' :\fl.b assurance of interest 权益的转易
4L 5o\'X at 19XX price 按一九ＸＸ年价格计算
J ;UBnCg at a discount 按赔价计算；按贴水价格计算；打折扣
OGJ=VQA at a premium 按溢价计算；按升水价格计算
J]}FC{CD! at call 通知付款；按通知
kDzj%sm! at constant market price 按固定市价计算
?&znUoB at constant price 按固定价格计算
M[a T2A at cost 按成本计算
4!l
sk:R at current market price 按当时市价计算；按现时市价计算
F#(.v7Za at current price 按当时价格计算；按现时价格计算
N5nv L)a~ at factor cost 按要素成本计算；按生产要素成本计算
E@w[&# at money-of-the-day price 按付款当日价格计算
O)`fvpVU at or better 按指定或较佳价位〔买卖指令〕
[N)#/ 6j at par 按面值计算；平价
YP[LQ> at sight 见票即付
J&M1t#UN at the close 按收市盘
h|bqyu at the opening 按开市盘
9~@<-6jE3b attestation 见证；见证条款
)YuRjBcp," at-the-money option 平价期权
dQ: ?<zZ attorney 受权人；受托代表人
[2Iau1<@ attornment 新拥有人承认书
2~f6~\4GL+ attributable profit 可归属利润
ht?CH Uu attributable share value 可归属股份价值
/b.$jn qL Auckland Stock Exchange 奥克兰证券交易所
f1A_`$> auction 拍卖
RfKc{V auctioneer 拍卖商
VS?dvZ1cC audit 审计；核数
81Z4>F: Audit Commission 审计署
{ |s/]W Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
M[~Jaxw% 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〕
1h2H1gy5I3 audit review 帐目审查
/Zc#j^_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
(@ "=F6P audited account 审计帐目；经审计的帐目
MRQZIi audited annual account 经审计的周年帐目
5^yG2&># audited balance sheet 经审计的资产负债表
B={/nC}G~ auditor 核数师；核数主任；审计师
UxyY<H~Wx auditor's certificate 核数师证明书；审计师证明书
{VR`; auditor's report 核数师报告；审计师报告
~z5@V5 z Aussie bond 澳元债券
MEEAQd<* austerity budget 紧缩预算
J{d(1gSZ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
qU#$2 Australia All Ordinaries Index 澳洲所有普通股票指数
rJ Dnu R Australian Dollar [AUD] 澳元
lWbZ=x_0 Australian Options Market 澳大利亚期权市场
! a o6e Australian Securities Commission 澳洲证券事务监察委员会
Pey //U Australian Society of Certified Practising Accountants 澳洲执业会计师公会
rj 3YTu` Australian Stock Exchange 澳大利亚证券交易所
7,*%[#-HE Austrian Schilling [ATS] 奥地利先令
nTs/Q V authentication 认证；鉴证
y m\(PCa5` authority to purchase 委托购买证；委购书
j&WL*XP&5 authorization 认可；核准；授权；授权书
Nsn~@.UuSW authorization by direction 指示授权
e2c1pgs&+ authorization by instruction 指令授权
vI Vr@1S authorization by warrant 令状授权
'<7S^^ax authorization of unit trust 单位信托的认可
aVwH authorized agent 指定代理人
=h |ww QE authorized capital 法定资本
:6Pnie authorized clerk 出市员
zI^Da!r. authorized dealer 认可交易商
/THnfy \ authorized financial institution 认可财务机构
Iq^if> authorized fund 认可基金
KXf<$\+zO authorized fund house 获授权的基金公司；认可基金公司
mRwT_(;t authorized institution 认可机构
$"\O;dp7l authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
F~6#LT authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=1Z;Ma<; authorized insurer 获授权保险人；获认可承保人
WDkuB authorized investment 特准投资项目
OP%?dh] authorized person 获授权人
6):Xzx, authorized representative 获授权代表
oq$w4D0Z authorized share capital 法定股本
rk|a 5-i automated quotation system 自动报价系统
wAFW*rO5o Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
D. Kqc 自动交易系统〔香港期货交易所有限公司〕
9J nY$e<& automatic adjustment mechanism 自动调整机制
Yp1 bH+/u automatic adjustment system 自动调整系统
W%o|0j\1GU Automatic Clearing House 自动票据交换所
$*\L4<( automatic exchange rates accumulation system 自动化汇率累集系统
zN{JJ3- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9S1)U$ automatic teller machine [ATM] 自动柜员机
_U0 $ =V autopay 自动转帐
vfw A$7N available assets 可用资产
v+=k-;- available fiscal reserve 现存财政储备
X} cZ xlqc available profit 可用利润
33K*qaRAD Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
l-Nly>~ average 平均；平均数；海损
{2
%aCC V average basic salary 平均基本薪金
c|AtBgvf average consumer expenditure 平均消费开支；一般消费开支
ys'T~Cs average cost 平均成本
s-*._; average cost of land production 增辟土地平均成本
QA;!caNp average daily turnover 平均每日成交额
fD4ICO @ average daily wage rate 平均每日工资率
.Cz %:%9 average expenditure pattern 平均开支模式
QI}E4-s8 average growth rate 平均增长率
(GcT(~Gq)D average net fixed assets 固定资产平均净值
z ; Q<F average of relatives 相对价格平均数
gSt `% average price 平均价格
@Uo6>-W F average propensity to consume 平均消费倾向；一般消费倾向
zt =0o| k average propensity to save 平均储蓄倾向；一般储蓄倾向
bZ 443SG average rate 平均率
LL*mgT Q average revenue 平均收入；平均收益
|Au ]1 } average stock 平均库存；平均存货
cz/Q/%j$/ average yearly rent 平均年租
RJ4.
kt avoidance of double taxation 避免双重课税
+jP~s avoidance of tax 避税
