A:
EkJo.'0@ A share Ａ股；甲类股份
uz*C`T0:rj abatement of tax 减税；减扣免税额
:pNZQX ABN AMRO Bank N.V. 荷兰银行
>+8mq ]8^ above-the-line expenditure 线上项目支出；经常预算支出
Q>X ;7nt0 above-the-line receipt 线上项目收入；经常预算收入
dkCSqNFL) ABSA Asia Limited 南非联合亚洲有限公司
8_KXli}7= absolute change 绝对数值变更
."3 J;j absolute expenditure 实际开支
E{j6OX\ absolute guideline figure 绝对准则数字
/AWHG._ absolute interest 绝对权益
2y,~i;;_ absolute order of discharge 绝对破产解除令
Q9rE_} Z absolute profit margin 绝对利润幅度
U~7.aZHPx3 absolute value 实值；绝对值
!N!M
NsyDz absolutely vested interest 绝对既得权益
[J:vSt absorbed cost 已吸收成本；已分摊成本
F@?QVdY1q7 absorption 吸收；分摊；合并
r"rEVx#1= absorption rate 吸收率；摊配率；分摊率
,E/vHI8 ACB Finance Limited 亚洲商业财务有限公司
F*Qw% acceptable form of reciprocity 合理的互惠条件
5ptbz<Xv acceptable rate 适当利率；适当汇率
{ 5*+ acceptance agreement 承兑协议
`5x,N%9{ acceptance for honour 参加承兑
K<N0%c~ acceptor 承兑人；接受人；受票人
m
81\cg acceptor for honour 参加承兑人
% 3FI>\3 accident insurance 意外保险
!3Pl]S~6! Accident Insurance Association of Hong Kong 香港意外保险公会
{\ .2h accident insurance scheme 意外保险计划
2b !b- accident year basis 意外年度基准
ZW,PZ< accommodation 通融；贷款
Q>||HtF$ A accommodation bill 通融票据；空头票据
)L_jR%2j accommodation party 汇票代发人
Ro v 0 account balance 帐户余额；帐户结余
+!w?g/dV account book 帐簿
F= # zy#@. account collected in advance 预收款项
W&r jJZY6 account current book 往来帐簿
#`?uV)( account of after-acquired property 事后取得的财产报告
b>fDb J0 account of defaulter 拖欠帐目
Xf# uK\f account payable 应付帐款
n NAJ8z}Nt account payee only [A/C payee only] 只可转帐；存入收款人帐户
}LE.kd& account receivable 应收帐款
Ws(BouJ account receivable report 应收帐款报表
iPE-j#| account statement 结单；帐单；会计财务报表
0k3^+# J account title 帐户名称；会计科目
v^KJU
+ accountant's report 会计师报告
kV -a'"W5 Accountant's Report Rules 会计师报告规则
R$PiF1ffj accounting and auditing procedure 会计与审计程序；会计与核数程序
bv|v9_i Accounting Arrangements 《会计安排》
CVu'uy y accounting basis 会计基础
@ '<lD*W accounting by Official Receiver 破产管理署署长呈交的帐目
ULsz<Hj Accounting Circular 《会计通告》
~PS%^z xyn accounting class 会计类别
Oi7:J>
[ accounting date 记帐日期；会计结算日期
M8
++JI accounting for money 款项核算
qf
]ax!bK Accounting Officer 会计主任
{'{ssCL accounting period 会计报告期；会计期
g%^Zq " accounting policy 会计政策；会计方针
F[~qgS*; accounting practice 会计惯例
# U!J2240 accounting principle 会计准则
~lQ]PKJ" accounting record 会计记录
l1YyZ ^Z accounting report 会计报告
BhNwC[G?m Accounting Services Branch [Treasury] 会计事务部〔库务署〕
LG51e7_gFi Accounting Society of China 中国会计学会
h Wu q accounting statement 会计报表
k%c ?$n" accounting system 会计制度；会计系统
z#O{ rwnl accounting transaction 会计事项；帐务交易
c*LnLK/m accounting treatment 会计处理
[?;oiEe.| accounting year 会计年度
=(zk-J<nY accretion 增值；添加
`(1 6 _a accrual 应计项目；应累算数目
G.c s -f accrual basis 应计制；权责发生制
W>s<&Vb accrual basis accounting 应计制会计；权责发生制会计
N[=nh)m7b accrue 应累算；应计
~|?2<g$gYR accrued benefit 应累算利益
UlQ }
accrued charges 应计费用
g,x$z~zU{ accrued cumulative preference share dividend 应累算的累积优先股股息
w6Ue5Ix,! accrued expenses 应累算费用
g[!sGa & accrued interest payable 应付利息；应计未付利息
o'R_kadN[T accrued interest receivable 应收利息；应计未收利息
K@ W~ accrued right 累算权益
IgS e%B accruing profit 应累算的利润
I7]45 pF accumulated fiscal reserve 累积财政储备
mVk:[
}l6 accumulated profit 累积利润；滚存溢利
a#KxjVM accumulated reserve 累积储备
nj)M $' accumulation of surplus income 累积收益盈余
k98--kc5 acquired assets 既得资产
w=O:|Xu#* acquisition 收购；购置；取得
n j1 cqh acquisition cost 购置成本
mnG\UK,k acquisition expenses 购置费用
RkC?(p acquisition of 100% interest 收购全部股权
.b ew,92 acquisition of control 取得控制权
&XN*T.Y` acquisition of fixed assets 购置固定资产
T* LbZ"A acquisition of shell “买壳”
5E~][. d acquisition price 收购价
V$^x]z act of God 天灾
wxvt:= = acting partner 执事合伙人
T,jxIFrF active market 买卖活跃的市场；交投畅旺的市场；旺市
%_} #IS1 active partner 积极参与的合伙人
0wxQ,PI1' active trading 交投活跃
"<bL-k*H) actual circulation 实际流通
gTiD V{ Ip actual cost 实际成本
-3ha LdRk6 actual expenditure 实际开支；实际支出
0]NjsOU = actual income 实际入息；实际收入；实际收益
EYMwg_ actual market 现货市场
& >sG x K actual price 现货价；实际价格
Jtc?p{ actual profit 实际利润
vFy / actual quotation 实盘；实际价位；实际报价
C\E Z 8 actual year basis 按实际年度计算
\:^$ZBQr<n actuals 实货
#O=^%C 7p actuarial investigation 精算调查
:B)w0 tVw actuarial principle 精算原则
<XGOcek G actuarial report 精算师报告
L"#Tas\5 Actuarial Society of Hong Kong 香港精算学会
>>K)
4HYID actuarial valuation 精算师估值
yBq4~b~[ actuary 精算师
P0UMMn\-# ad referendum agreement 暂定协议；有待覆核的协定
awo=%vJ& ad valorem duty 从价税；按值征税
|
u36- ad valorem duty system 从价税制
mrk Q20D ad valorem fee 从价费
(r:WG!I, ad valorem tariff 从价关税
[ Fj h additional allowance 额外免税额
SlsMMD additional amount for unexpired risk 未过期风险的额外款额
k&@JF@_TI additional assessable profit 补加应评税利润
0jE,=<W0> additional assessment 补加评税
q0SvZw]f1 additional commitment 额外承担
7| IW\ additional commitment vote 额外承担拨款
H`B%6S / additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Zb8i[1 P additional dependent parent allowance 供养父母额外免税额
&# `d8}3D additional provision 额外拨款
<S TwylL additional stamp duty 附加印花税
JA())0a additional tax 补加税罚款；补加税款
V/J[~mN9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\fh.D/@ adjudged bankrupt 被裁定破产
]TqcV8 Q~ adjudicated bankrupt 裁定破产人
sK}Ru?a) adjudication fee 裁定费；评定印花税额手续费；评估契据费
% %kl R{ adjudication of bankruptcy 裁定破产；宣告破产
;/ >~|@ adjudication of insolvency 裁定无力偿还债务
Hm%[d;Z7 adjusted actual 经调整的实数；调整后的实数
V<nh+Q3<d adjusted current assets 经调整的流动资产；调整后的流动资产
Zna
}h{ adjusted figure 经调整的数字；调整后的数额
TkmN.@w _C adjusted liabilities 经调整的负债；调整后的负债
v" y
e\ZG adjusted loss 经调整的亏损；调整后的亏损
tW L9>7]G 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
U#@:"v| adjusted profit 经调整的利润；调整后的利润
Q y$8!( adjusted surplus 经调整的盈余额；调整后的盈余额
+=U` adjusted value 经调整的价值；调整后的价值
%[;<'s5e~ adjustment 调整；修订；理算〔保险〕
< _c84,[V adjustment centre 调剂中心
6' |J
; adjustment lag 调整过程的时间差距；调整时差
+oe
~j\= adjustment mechanism 调整机制
S &cH1QZ adjustment of loss 亏损调整
\ >1M? adjustment process 调整过程；调整程序
kMN z5P adjustment range 调整幅度
]qhVxeUm administered exchange rate 受管制汇率
*)g*5kKN Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]!0 BMZmf administration expenses 行政费用
v;jrAND administration fee 手续费；行政费
ZVgR7+`]# administration in bankruptcy 破产管理
5as';1^P&* administration order 遗产管理令
<N+l"Re#] administrator 管理人；遗产管理人
~"+[VE5 administrator of the estate 遗产管理人
RSzp-sKB admission of debt 债项承认书
@DY0Lz; admission of proof 接纳债权证明
v>7t J[s advance 放贷款项；垫付款项；预支款项；预付款项
Pr @ EpO advance account 暂支帐目；预付款帐户
UyTq(7uo advance compensation 预付补偿金
B_c(3n-" advance from shareholder 股东垫款
g 9>p?XY advance pending reimbursement 预支以待日后付还
&> }MoB advanced economy 先进经济体系
W $H8[G advancement 预付；预付财产
=:o)+NE advances warrant 垫款令
uh`~K6&*\w advancing 贷出
T JLz^%t adverse balance 逆差
XlDVJx<&J adverse exchange 逆汇
V>4 !fD= advertisement addressed to shareholders 在报章刊登的致股东通告
]wdudvS@6r advice for collection 托收通知书
C'*1 w advice of drawing 提款通知书；汇票通知书
*!'00fv advice of payment 付款通知
S S(jjpe&, Advisory Committee [Securities and Futures Commission]
75I* &Wl 谘询委员会〔证券及期货事务监察委员会〕
{%b >/r Advisory Committee on Diversification 经济多元化谘询委员会
um I#P,%[ affidavit 誓章；遗产申报誓章
QO%>RG affidavit of no receipt 述明无收款的誓章
[sACPn$f affiliate 联号；联营公司；附属公司
{l\v J#r: affiliated company 附属公司；联号；联营公司
o NJ/AT affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{RwwSqJ affordability 负担能力
S#2 'Jw African Development Bank [AfDB] 非洲开发银行
~sMn/T*fv after-acquired property 事后取得的财产
VO. Y\8/ after-hours dealing 市后交易
Ya304Pjd after-tax profit 税后盈利；税后利润；税后溢利
LPewo AXO agency agreement 代理协议
hFylQfd agency expenses 代理机构的开支
"R4~
8 r agency fee 代理费
'00DUUa Agency Law 《代理法》
Lu1>A {et agent 代理人；承销人
kZPj{^c: agent of company 公司代理人
@fbvu_-]. agent's fee 代理人费；经纪费
- uliND aggregate 总计；总数；总体数字
h`&mW w aggregate amount 总款额；总额
]V><gZ aggregate assets and liabilities 总体资产与负债
*N< 22w aggregate at constant price 按固定价格计算的总体数字
o6 Vc}jRH aggregate demand 总需求
)<-kS aggregate gross position 总持仓量
'Kp|\T r aggregate limit 总限额
)Ky 0q-W aggregate of salaries tax 合计薪俸税
tv\P$|LV`8 aggregate performance 总体表现；总体业绩
LW ntZ . aggregate supply 总体供应
~cU,3g aggregate surplus 总盈余
B6OggJ9Iq aggregate total 整体总额
O#cXvv]Z* aggregate value 总值；合计价值
tdZ: w aggregated basis 合计基准
F RS@-P aggregated net chargeable income 合计应课税入息实额
H)t8 d_^|j aggregation 合并计算；合计；总和
vA(3H/)- aggregation of incomes of husband and wife 夫妇入息合并计算
%+>I1G aggregation of property 财产的总和
9~Q .[ A agio 差价；贴水
k3^S^Bv\ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
*Fp )/Ih Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
tGv4 S\ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
,i,f1XJ| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/of,4aaK7 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
1UxRN7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7&|fD{:4U 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<P g.N agreement for a settlement 授产协议
@0n #Qs|E! agreement for assignment 转让协议
?Za1
b agreement for sale 售卖协议；买卖协议
=Lp0i9c agreement for sale and purchase 买卖协议
^J@Y?CQl\ agreement for the payment of interest 支付利息协议
[8O`VSV3 agreement for the repayment of money 还款协议
HO & #Lv agreement of reinsurance 再保险协议
xxiEL2"`> Agricultural Bank of China 中国农业银行
Ler9~}\D air passenger departure tax 飞机乘客离境税
sE-"TNONZ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{.Nt#l airport tax 机场税
0Oe@0L%^3" alcohol duty 酒精税
Z</$~
T alienation 让与；让渡；转让
]UFf- alimony 生活费；赡养费
4*F+-fu All Ordinaries Index [AOI] 所有普通股指数
\u",bMQF all risks 全险；综合险
IjJ3CJ< All Sales Record for Stock Market 《股票市场成交报告》
<@@.~Qm' Allied Capital Resources Limited 新联财务有限公司
83)2c a
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
YujhpJ< allocation letter 拨款信件
a2o+ tR;H allocation of fund 分配款项；预留款项
2Hy $SSH allocation of profit 利润分配；溢利分配
~(4cnD)BO allocation warrant 拨款令
o`h F1*yp allotment 分配；配股
*<s|WLMG allotment notice 股份配售通知；配股通知
/38^N|/Zr allotment of shares 股份分配
wArNWBM allowable 可获宽免；免税的
M0"xDvQ allowable business loss 可扣除的营业亏损
pbloL3d.;+ allowable expenses 可扣税的支出
5I t+ S+a allowance 免税额；津贴；备抵；准备金
GZ*cV3Y` & allowance for debts 债项的免税额
Q6"r^w Wx allowance for depreciation by wear and tear 耗损折旧免税额
I9k o*f allowance for funeral expenses 殡殓费的免税额
b[$l{RQ[? allowance for inflation 为通货膨胀而预留的款项；通胀准备金
bBC3% H^
allowance for repairs and outgoings 修葺及支出方面的免税额
3ef]3 allowance to debtor 给债务人的津贴
8;Yx a8i e alteration of capital 资本更改
pPeS4$Y alternate trustee 候补受托人
F4Z+)'oDr, amalgamation 合并
LUw0MW(Moi ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~{RXc+ ambit of charges 征税范围；收费范围
[fO \1J amended valuation 经修订的估值
>`8i=ZpCOS American Commodities Exchange 美国商品交易所
$6BXoh! American Express Bank Limited 美国运通银行
H-^>Co _ American Stock Exchange 美国证券交易所
<Cn-MOoM amortization 摊销
NfDg=[FN[ amount due from banks 存放银行同业的款项
p>65(&N , amount due from banks abroad 存放海外银行同业的款项
>k
kuw?O@ amount due from holding companies 控股公司欠款
0 .t;i4 amount due from local banks 存放本港银行同业的款项
<EJ}9` t amount due to banks 银行同业的存款
y$K! g&lGA amount due to banks abroad 海外银行同业的存款
Fa g%#jxI amount due to holding companies 控股公司存款
/_aFQ>.4n amount due to local banks 本港银行同业的存款
K`PF|=z amount due to outport banks 外埠银行同业的存款
nwHi3ojD: amount for note issue 发行纸币的款额
m~#98ZJ^ amount of bond 担保契据的款额
k +&LOb 7 amount of consideration 代价款额
r5tv9#4] amount of contribution 供款数额
fh}\ #WE" amount of indebtedness 负债款额
WPpl9)Qc amount of principal of the loan 贷款本金额
}\P9$D+ amount of rates chargeable 应征差饷数额
!NjC+p s] amount of share capital 股本额
(A/V( .! amount of sums assured 承保款额
;la(Q~# amount of variation 变动幅度
"P"~/<:) amount of vote 拨款数额
?_}[@x amount payable 应付款额
MXSPD# gN amount receivable 应收款额
qmv%N Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Da)9s %_4 analysis 分析
YYZE-{ % ancillary risk 附属风险
cZ%weQa#N) annual account 周年帐目；周年帐目报表；年度决算；年结
*d?,i -Q.+ annual accounting date 年结日期
%j{gZTz- annual allowance 每年免税额；年积金；年度津贴；年津
]rXRon=' annual balance 年度余额
W?5^cEF annual disposable income 每年可动用收入
qZG "{8 annual estimates 周年预算
k0 !b@
c annual fee 年费
Mm+_> annual general meeting 周年大会
50Pz+: annual growth rate 年增率；每年增长率
|SQ5 Sb annual long-term supplement 长期个案每年补助金
Et4gRS)\ annual pensionable emolument 可供计算退休金的年薪
>Vn;1 |w annual report 年报
d%u|)
=7 Annual Report on the Consumer Price Index 《消费物价指数年报》
Ef:.)!;jy annual return 周年报表；周年申报表；每年报税表格
8u!!a^F Annual Return Rules 《周年报表规则》
j <Lj1 P3 annual review of consumer prices 每年消费物价回顾
>z.o?F annual roll-forward basis 逐年延展方式
$ R,7#7bG annual salary 年薪
31Y+bxQ annual statement 年度报表；年度决算表
]'EtLFv) 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
4{[Df$'e> annuitant 年金受益人
< p-R{}8 annuity 年金
E +]gC annuity contract 年金合约
`N]!-=o annuity on human life 人寿年金
u -f_,],p antecedent debt 先前的债项
al(t-3`< ante-dated cheque 倒填日期支票
E[)`+:G] anticipated expenditure 预期开支
Z Z\,iT anticipated net profit 预期纯利
I+kDx=T ! anticipated revenue 预期收入
%q`_vtUT anti-inflation measure 反通货膨胀措施
NoV)}fX$X8 anti-inflationary stance 反通货膨胀立场
DnMfHG[ < apparent deficit 表面赤字
K8ecSs}}J apparent financial solvency 表面偿债能力
b'3w .%^ apparent partner 表面合伙人
A<ur2 0 application for personal assessment 个人入息课税申请书
wF nI M2a, application of fund 资金应用
?m}vDd application to release as liquidator and to destruct the books of accounts and documents
Q]uxZ;}aF 申请免除清盘人职务及毁灭帐簿与文件
`h+ sSIko appointed actuary 委任精算师
!X
e appointed auditor 委任核数师；委任审计师
pGc_Klq appointed trustee 委任的受托人
`lRZQ:27X appointer 委任人
F%UyFUz apportioned pro rata 按比例分摊
FI`][&]V
apportionment 分配；分摊
\ /xWsbG\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Pa 'g=- apportionment formula 分摊方程式
Rs$k3 apportionment of estate duty 遗产税的分摊
AcqsX BKd appraisal 估价；评估
MDZ,a 0?4t appreciable growth 可观增长
D1}Bn2BM$ appreciable impact 显着影响
Rq-BsMX!A appreciable increase 可观增长
9%^q?S/Rv appreciation 增值；升值
sOhQu>gN appreciation against other currencies 相对其他货币升值
Q=}p
P* appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5
?~
?8Hi appreciation tax 增值税
0,a\vs%@X appropriation 拨款；拨用；拨付
] ?w hx &+ appropriation account 拨款帐目
9tDo 5
29 Appropriation Bill 拨款法案
]vo&NE appropriation-in-aid system 补助拨款办法
OSY$q L2 approved assets 核准资产
'H+H4( approved basket stock 认可一篮子证券
_WO*N9Iz approved budget 核准预算
F'^6 ra9 approved charitable donation 认可慈善捐款
;7Cb!v1 approved charitable institution 认可慈善机构
>k )}R|tJ approved currency 核准货币；认可货币
&ejJf{id approved estimates 核准预算
!ba /] A/ approved estimates of expenditure 核准开支预算
Cbv$O o* approved overseas insurer 核准海外保险人
}pxMO? h$ approved overseas trust company 核准海外信托公司
u/-u l approved pooled investment fund 核准汇集投资基金
b+ bgGLo approved provident fund scheme 认可公积金计划
3WZdP[o! approved provision 核准拨款
ZV=O oL t, approved redeemable share 核准可赎回股份
E%@,n9T~" approved regional stock 认可地区性证券
7D PKKvQ approved retirement scheme 认可退休金计划
,Dd
)= approved subordinated loan 核准附属贷款
6c>cq\~ E arbitrage 套戥；套汇；套利
96x$Xl; arbitrageur 套戥者；套汇者
| #Z+s - arbitrary amount 临时款项
.-2i9Bh6 arrangement 措施；安排；协定
dF$a52LS arrears 欠款
lO&TSPD^ arrears of pay 欠付薪酬
v[~e=^IIsl arrears of revenue 逾期未收税款；逾期未收的帐项
= m]|C1x articles of association 组织章程；组织细则；组织章程细则
~5g2~.&* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
' P5t tI#| ascertainment of profit 确定利润
zg L0v5vk "Asia Clear" “亚洲结算系统”
|+K3\b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
M*li; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
]Y@Db5S $T Asian Development Fund [ADF] 亚洲发展基金
Z3X/SQ '0 Asian dollar bond 亚洲美元债券
y;aZMT. YI Asian dollar market 亚洲美元市场
v0W w~4|], Asian dollar rate 亚洲美元利率
g$$i WC!S< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
M#ED49Dh> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6vy(@z asked price 沽盘；喊价；索价；卖方报价
=p SuyM' assessable income 应评税入息
<\40?*2 assessable loss 应评税亏损
O1!hSu& assessable profit 应评税利润
HQqnJ;ns< assessable value 应评税值
X <QSi
assessed profit 估定利润
W x O2 assessed value 经评估价值
;n1< 1M>! assessment 评税；评定；估价；评税单
]'+PJd A assessment number 评税编号；估价编号
c4H5[LPF assessment of additional tax 补加税评税
j_YpkKh en assessment of performance 业绩评估；实绩评价
m? wPZ^u Assessor 评税主任
@Tk5<B3 asset price bubbles 资产价格泡沫
<=D !/7$ O asset-backed securities 具资产保证的证券
`P/ 7M f assets accretion 资产增值
|Rk9 W assets and liabilities 资产与负债
Z{&dzc assets betterment statement 资产递增表；资产改进表
v w (X9xa assets lending 实物放款；有抵押贷款
,c }R*\ assets of the company passing on the death 死者去世时转移的公司资产
)*6 ]m1 assets pledged as security for liabilities 用作负债抵押的资产
CRXIVver assets portfolio 资产投资组合
BOqu$f+ assets price 资产价格
b7;`A~{9v assets quality 资产质素
hd W}._ assets realization 资产变现
,n )f=q*% assets refinancing arrangement 资产再集资安排
6jS:_[ p assets securitization 资产证券化
2L?jp:$;X assets situated outside Hong Kong 在香港以外地方的资产
}_,1i3Rip assets stripping 削减资产；拆卖资产
W%$sA}O assets value 资产值
%#7NCdk;S assignee 承让人
l} \q }7\) assignment 转让；转让书；转让契
&USKudXmb assignment of interest 权益转让
fviq }. assignment of letters patent and trade mark 专利证书及商标转让
).IB{+ assignment of property 物业转让；物业转让书
NmbA~i assignment right 转让权
/XEt2,sI9 assignor 转让人
qRk<1. associate 有联系的人；有关连人士；相联者；合伙人；联系人
+q*Cw>t / Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
B+)HDIPa- associate member 附属会员
D=ZH? d associated body corporate 相联法人团体
"}/$ xOl" associated company 相联公司；联属公司
: <Z>?x associated corporation 相联法团
v2 a b Association of Chartered Certified Accountants [ACCA] [United Kingdom]
J*I G]2'H 公认会计师公会〔英国〕
s1"dd7&g' Association of Futures Exchange Brokers 香港期货经纪协会
p0r:U< & Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
kx3?'=0;5 association of underwriters 承保人组织
:U>[*zE4& assumption of control 接管
jEa U; assurance 担保；保险；转易；转易书
/^Ckk assurance of interest 权益的转易
(j>a?dKDS at 19XX price 按一九ＸＸ年价格计算
9| ('* at a discount 按赔价计算；按贴水价格计算；打折扣
wgETL|3- at a premium 按溢价计算；按升水价格计算
x~ ;1CB at call 通知付款；按通知
eW"L") at constant market price 按固定市价计算
S8_ >Lw
at constant price 按固定价格计算
^ " at cost 按成本计算
?^f= 7e8] at current market price 按当时市价计算；按现时市价计算
gjbSB 6[ at current price 按当时价格计算；按现时价格计算
vZ0K1UTEXY at factor cost 按要素成本计算；按生产要素成本计算
e"I+5r", at money-of-the-day price 按付款当日价格计算
JSf \ApX at or better 按指定或较佳价位〔买卖指令〕
B:?MMXB at par 按面值计算；平价
; fOkR+ at sight 见票即付
N A`qC.K at the close 按收市盘
3$TU2-x;g at the opening 按开市盘
BNj@~u C{ attestation 见证；见证条款
4ju=5D]; at-the-money option 平价期权
7~f"8\ attorney 受权人；受托代表人
,\]`X7r attornment 新拥有人承认书
WciL
zx/ attributable profit 可归属利润
}I )%G w attributable share value 可归属股份价值
|O!G[|/3 Auckland Stock Exchange 奥克兰证券交易所
kuX{2 h*` auction 拍卖
_{k- &I auctioneer 拍卖商
n^xB_DJ~ audit 审计；核数
wr`+xYuuC= Audit Commission 审计署
kiP-^Wan Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
,SVl>~! 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〕
m,3H] audit review 帐目审查
x@aWvrL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
:" im2J audited account 审计帐目；经审计的帐目
k1h>8z.Tg audited annual account 经审计的周年帐目
@)^|U" audited balance sheet 经审计的资产负债表
X`s6lV% \ auditor 核数师；核数主任；审计师
,SZYZ 25 auditor's certificate 核数师证明书；审计师证明书
^F="'/Pq[ auditor's report 核数师报告；审计师报告
dm:2:A8^ Aussie bond 澳元债券
dX^d \
wX austerity budget 紧缩预算
awC:{5R8v Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3 <"!h1x5 Australia All Ordinaries Index 澳洲所有普通股票指数
}M0GPpv Australian Dollar [AUD] 澳元
g]mR ;T3 Australian Options Market 澳大利亚期权市场
rYn)E=FG/ Australian Securities Commission 澳洲证券事务监察委员会
8mh@C6U Australian Society of Certified Practising Accountants 澳洲执业会计师公会
:4\=xGiY Australian Stock Exchange 澳大利亚证券交易所
exP:lO_0n Austrian Schilling [ATS] 奥地利先令
4S 7#B authentication 认证；鉴证
Quts~Q authority to purchase 委托购买证；委购书
pRez${f.(s authorization 认可；核准；授权；授权书
.@`5>_ authorization by direction 指示授权
<Na .6P authorization by instruction 指令授权
L \%zNPLS authorization by warrant 令状授权
wRj||yay#- authorization of unit trust 单位信托的认可
6eB2mcV authorized agent 指定代理人
S}}L&
_ authorized capital 法定资本
hN"cXz"/ authorized clerk 出市员
4^IqHx;bj authorized dealer 认可交易商
J=`2{
'l authorized financial institution 认可财务机构
c|2+J :}p authorized fund 认可基金
^VOA69n>$ authorized fund house 获授权的基金公司；认可基金公司
-TT{4\%s authorized institution 认可机构
1Z_2s2`p authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
oQ{
X 2\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Pxy+W*t authorized insurer 获授权保险人；获认可承保人
x^XP<R{ D authorized investment 特准投资项目
#* ~3gMI{= authorized person 获授权人
=3H*% authorized representative 获授权代表
$p)e.ZMgE authorized share capital 法定股本
K @h9 4Ni6 automated quotation system 自动报价系统
.`TDpi9OB Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
mr[+\
5 自动交易系统〔香港期货交易所有限公司〕
v"v -c!k automatic adjustment mechanism 自动调整机制
v~AD7k2{8 automatic adjustment system 自动调整系统
kBlk^=h<:w Automatic Clearing House 自动票据交换所
K2@],E?e%| automatic exchange rates accumulation system 自动化汇率累集系统
C(J +tbk Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
nYE' 'g+x automatic teller machine [ATM] 自动柜员机
] [ V@t^ autopay 自动转帐
C.(<IcSG available assets 可用资产
zEMZz$Y available fiscal reserve 现存财政储备
\T:*tg U available profit 可用利润
<KEVA?0> Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
1Pp2wpD4iC average 平均；平均数；海损
"
Z2D@l average basic salary 平均基本薪金
Gl]z@ZXWIw average consumer expenditure 平均消费开支；一般消费开支
Bgf'Hm% r average cost 平均成本
g><i tA? average cost of land production 增辟土地平均成本
xhw0YDGzf average daily turnover 平均每日成交额
3cSP1=$* average daily wage rate 平均每日工资率
*Me&> "N" average expenditure pattern 平均开支模式
HU47 S average growth rate 平均增长率
(p!w` MSv average net fixed assets 固定资产平均净值
y py average of relatives 相对价格平均数
=}OcMM`f average price 平均价格
3T)_(SM " average propensity to consume 平均消费倾向；一般消费倾向
5ST k" average propensity to save 平均储蓄倾向；一般储蓄倾向
{9;x\($&a average rate 平均率
3'x mq average revenue 平均收入；平均收益
[ ;LP6n7v average stock 平均库存；平均存货
}c@duf-l average yearly rent 平均年租
dUc ( [& avoidance of double taxation 避免双重课税
N${Wh|__^l avoidance of tax 避税
