A:
F
;D_zo? A share Ａ股；甲类股份
_#_Ab8# abatement of tax 减税；减扣免税额
"@n$(-. ABN AMRO Bank N.V. 荷兰银行
X[w9~t$\ above-the-line expenditure 线上项目支出；经常预算支出
- zkB`~u_ above-the-line receipt 线上项目收入；经常预算收入
QUNsS9 ABSA Asia Limited 南非联合亚洲有限公司
Nl+ 2m4 absolute change 绝对数值变更
1/ m/Iw@ absolute expenditure 实际开支
O ? 4V($ absolute guideline figure 绝对准则数字
Q,$x6YwE absolute interest 绝对权益
?`r/_EKNv absolute order of discharge 绝对破产解除令
fq(e~Aqw$ absolute profit margin 绝对利润幅度
f6XWA_[i@ absolute value 实值；绝对值
uO6_lOT9n absolutely vested interest 绝对既得权益
&ke4":7X absorbed cost 已吸收成本；已分摊成本
";~#epPkX absorption 吸收；分摊；合并
Gd"*mL d absorption rate 吸收率；摊配率；分摊率
k5( $b{ ACB Finance Limited 亚洲商业财务有限公司
3FdoADe{{ acceptable form of reciprocity 合理的互惠条件
QZ6M,\ acceptable rate 适当利率；适当汇率
~i
\69q% acceptance agreement 承兑协议
^K"`k43{ acceptance for honour 参加承兑
VltWY'\Wu; acceptor 承兑人；接受人；受票人
YJ9 _cA'A acceptor for honour 参加承兑人
5E @V@kw accident insurance 意外保险
I #0. 72:[ Accident Insurance Association of Hong Kong 香港意外保险公会
Z-Uq89[HZ accident insurance scheme 意外保险计划
^uj+d"a) accident year basis 意外年度基准
':,LZ A8A accommodation 通融；贷款
\|(;q+n?k accommodation bill 通融票据；空头票据
[bp"U*!9P accommodation party 汇票代发人
1.!(#I3 account balance 帐户余额；帐户结余
*<hpq) account book 帐簿
2Zm*f2$xM account collected in advance 预收款项
fZZ!kea[ account current book 往来帐簿
E'ZWSpP account of after-acquired property 事后取得的财产报告
N_ >s2 account of defaulter 拖欠帐目
Q>r Q/V account payable 应付帐款
xv2;h4{< account payee only [A/C payee only] 只可转帐；存入收款人帐户
;V; 4# account receivable 应收帐款
?YS`?Rr account receivable report 应收帐款报表
]X5*e' account statement 结单；帐单；会计财务报表
3EFk] X account title 帐户名称；会计科目
(3-G< E accountant's report 会计师报告
y`BLIEI Accountant's Report Rules 会计师报告规则
"7 l}X{b accounting and auditing procedure 会计与审计程序；会计与核数程序
\yxr@z1_b Accounting Arrangements 《会计安排》
E,r PM accounting basis 会计基础
)#Id 2b~ accounting by Official Receiver 破产管理署署长呈交的帐目
YMWy5 \ Accounting Circular 《会计通告》
h {m]n! accounting class 会计类别
YT_kM y> accounting date 记帐日期；会计结算日期
&F:7U! accounting for money 款项核算
2vXMrh\ Accounting Officer 会计主任
3.jwOFH$ accounting period 会计报告期；会计期
c.~|)^OXXO accounting policy 会计政策；会计方针
J+T Ym%A;- accounting practice 会计惯例
V THDGBU accounting principle 会计准则
V_~wWuZ - accounting record 会计记录
r*g _ accounting report 会计报告
;)kBJ @ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2P|-V} ;9 Accounting Society of China 中国会计学会
yG_#>3sD+% accounting statement 会计报表
s:_5p`w> accounting system 会计制度；会计系统
J7xZo=@k accounting transaction 会计事项；帐务交易
w &-r accounting treatment 会计处理
}O>IPRZ accounting year 会计年度
''6"Xi|5 accretion 增值；添加
6?74l; accrual 应计项目；应累算数目
r1\ .Jz accrual basis 应计制；权责发生制
DK- =Q~`! accrual basis accounting 应计制会计；权责发生制会计
G'("-9 accrue 应累算；应计
MT*b+&1e accrued benefit 应累算利益
48DsRy accrued charges 应计费用
k X-AC5] accrued cumulative preference share dividend 应累算的累积优先股股息
vr ;7p[~ accrued expenses 应累算费用
jzV#%O{` accrued interest payable 应付利息；应计未付利息
V>%%2"&C accrued interest receivable 应收利息；应计未收利息
V *] !N accrued right 累算权益
%>bwpN accruing profit 应累算的利润
qg|+BIi Uz accumulated fiscal reserve 累积财政储备
2AluH8X/ accumulated profit 累积利润；滚存溢利
,s2.l/5r;C accumulated reserve 累积储备
L{=z}QO accumulation of surplus income 累积收益盈余
P~#jvm! acquired assets 既得资产
N >z8\y acquisition 收购；购置；取得
qq/Cn4f N8 acquisition cost 购置成本
1Tl("XV3 acquisition expenses 购置费用
8]c`n!u=` acquisition of 100% interest 收购全部股权
!6KE W, acquisition of control 取得控制权
O+yR+aXr'8 acquisition of fixed assets 购置固定资产
C {Zv.+F acquisition of shell “买壳”
r B)WHx< acquisition price 收购价
uZ^i8;i act of God 天灾
I2 Kb.`'! acting partner 执事合伙人
nMnc&8r active market 买卖活跃的市场；交投畅旺的市场；旺市
K%g\\uo active partner 积极参与的合伙人
OlK2<< active trading 交投活跃
lojn8uL actual circulation 实际流通
A~6 Cs actual cost 实际成本
F,W(H@ ~x actual expenditure 实际开支；实际支出
0TNz Vsu7 actual income 实际入息；实际收入；实际收益
p$V+IJtO( actual market 现货市场
a T0 y actual price 现货价；实际价格
k"U4E
J{ actual profit 实际利润
Gnw>%f1@u actual quotation 实盘；实际价位；实际报价
nGf@zJDb actual year basis 按实际年度计算
~) Z`Q actuals 实货
g %Am[f b actuarial investigation 精算调查
_&M>f? l actuarial principle 精算原则
`+6HHtF actuarial report 精算师报告
8sg *qQ Actuarial Society of Hong Kong 香港精算学会
w VvU]UT actuarial valuation 精算师估值
&yN<@. actuary 精算师
r
{8 ad referendum agreement 暂定协议；有待覆核的协定
V~wmGp.e ad valorem duty 从价税；按值征税
%Xi%LUk{ ad valorem duty system 从价税制
A1_x^s ad valorem fee 从价费
#-W5$ 1 ad valorem tariff 从价关税
%{{#Q]]& additional allowance 额外免税额
ALv\"uUNu+ additional amount for unexpired risk 未过期风险的额外款额
-1o1k-8d additional assessable profit 补加应评税利润
4{R` additional assessment 补加评税
n5 i}J/Sa2 additional commitment 额外承担
j Hzy1P{? additional commitment vote 额外承担拨款
&qC> *X. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Bb o* additional dependent parent allowance 供养父母额外免税额
y6s $.93 additional provision 额外拨款
0(kp>%mbB additional stamp duty 附加印花税
+u#x[ xO additional tax 补加税罚款；补加税款
v Zxy9Wmc Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
0jmlsC> adjudged bankrupt 被裁定破产
)Ga6O2: adjudicated bankrupt 裁定破产人
M]'AA
Uo8 adjudication fee 裁定费；评定印花税额手续费；评估契据费
ieI-_]|[ adjudication of bankruptcy 裁定破产；宣告破产
Y U`{ adjudication of insolvency 裁定无力偿还债务
YszhoHYh adjusted actual 经调整的实数；调整后的实数
26**tB < adjusted current assets 经调整的流动资产；调整后的流动资产
&td#m"wI adjusted figure 经调整的数字；调整后的数额
Gl:AS PZ6 adjusted liabilities 经调整的负债；调整后的负债
x:x QXjJ adjusted loss 经调整的亏损；调整后的亏损
r3kI'I|bq adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
RoTT%c P_ adjusted profit 经调整的利润；调整后的利润
%Xl@o adjusted surplus 经调整的盈余额；调整后的盈余额
71%u|k8| adjusted value 经调整的价值；调整后的价值
4Y2>w adjustment 调整；修订；理算〔保险〕
`zL9d lZ adjustment centre 调剂中心
c"xaN adjustment lag 调整过程的时间差距；调整时差
pI`Ke " adjustment mechanism 调整机制
,?qS#B+> adjustment of loss 亏损调整
.DQ]q o]OG adjustment process 调整过程；调整程序
Ojs\2('u adjustment range 调整幅度
u *<
(B administered exchange rate 受管制汇率
? Y9?x,x Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
QKO(8D 6+ administration expenses 行政费用
l0_V-|x administration fee 手续费；行政费
SS`C0&I@p administration in bankruptcy 破产管理
:wZZ 1qa administration order 遗产管理令
by<2hLB9Q administrator 管理人；遗产管理人
|2# Ro* administrator of the estate 遗产管理人
u;!Rv E8N admission of debt 债项承认书
.>YJ9 5&\ admission of proof 接纳债权证明
~I<y ^]2{ advance 放贷款项；垫付款项；预支款项；预付款项
|`nVr>QF& advance account 暂支帐目；预付款帐户
h2>0#Vp3j advance compensation 预付补偿金
,&-[$, advance from shareholder 股东垫款
kD>vQ? advance pending reimbursement 预支以待日后付还
[wR8q,2
advanced economy 先进经济体系
>W< 5$ .G advancement 预付；预付财产
mAzW'Q4D advances warrant 垫款令
d(!N$B\[5T advancing 贷出
k-U/x"Pl adverse balance 逆差
NEk [0 adverse exchange 逆汇
d1-p];& advertisement addressed to shareholders 在报章刊登的致股东通告
93\,m+- advice for collection 托收通知书
>MT)=4
9q advice of drawing 提款通知书；汇票通知书
4pqZ!@45| advice of payment 付款通知
AMdS+(J Advisory Committee [Securities and Futures Commission]
hs4r5[ 谘询委员会〔证券及期货事务监察委员会〕
wOOPWwk Advisory Committee on Diversification 经济多元化谘询委员会
|> 4 { 4 affidavit 誓章；遗产申报誓章
}#J}8. affidavit of no receipt 述明无收款的誓章
F'I6a E% affiliate 联号；联营公司；附属公司
kQ8 WO|bA affiliated company 附属公司；联号；联营公司
DF onK{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Z ux2VepT affordability 负担能力
U ~m.I African Development Bank [AfDB] 非洲开发银行
zMKL: Um" after-acquired property 事后取得的财产
(a?Ip)`I after-hours dealing 市后交易
St`m52V(5X after-tax profit 税后盈利；税后利润；税后溢利
E` |qFG< agency agreement 代理协议
Q)>'fZ) agency expenses 代理机构的开支
H<;j&\$q agency fee 代理费
;j=1 oW Agency Law 《代理法》
-+> am? agent 代理人；承销人
u i1m+ agent of company 公司代理人
jq)|Uq'6 agent's fee 代理人费；经纪费
bed+Ur& aggregate 总计；总数；总体数字
;Y\,2b, xh aggregate amount 总款额；总额
UZra'+Wb aggregate assets and liabilities 总体资产与负债
mxGN[ %ve aggregate at constant price 按固定价格计算的总体数字
V*}zwm s6 aggregate demand 总需求
1*h7L<#|mQ aggregate gross position 总持仓量
6qlr +f aggregate limit 总限额
`t6L'% \ aggregate of salaries tax 合计薪俸税
R{_ IrYk aggregate performance 总体表现；总体业绩
mQd?Tyvn aggregate supply 总体供应
8H?AL
RG aggregate surplus 总盈余
B5G$o{WM aggregate total 整体总额
t^hkGYj!2 aggregate value 总值；合计价值
SfUUo9R(sm aggregated basis 合计基准
3iw9jhK!W aggregated net chargeable income 合计应课税入息实额
j&.BbcE45 aggregation 合并计算；合计；总和
Oe`t! &v aggregation of incomes of husband and wife 夫妇入息合并计算
< T f;p8 # aggregation of property 财产的总和
z7C1&bGe agio 差价；贴水
sLIP |i Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
4)I#[&f Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v=VmiBq[ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
V-jL`(JF% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
u#~! %~ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
?miM15XI Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?M ^t4nj 《香港政府和大韩民国政府关于相互促进和保护投资协定》
"Ycd$`{Vgt agreement for a settlement 授产协议
3G^Ed)JvE agreement for assignment 转让协议
*.g?y6d agreement for sale 售卖协议；买卖协议
dL(|Y{4 agreement for sale and purchase 买卖协议
m C`!
\"w agreement for the payment of interest 支付利息协议
+ctv]'P _ agreement for the repayment of money 还款协议
K5&C}Ey1 agreement of reinsurance 再保险协议
TzGm562o% Agricultural Bank of China 中国农业银行
U.OX*-Cd air passenger departure tax 飞机乘客离境税
g/p
}r. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
VWt 'Kx" airport tax 机场税
(+dRD] |T alcohol duty 酒精税
vq1&8=
alienation 让与；让渡；转让
G`"Cqs< alimony 生活费；赡养费
<>_Wd AOuD All Ordinaries Index [AOI] 所有普通股指数
QE2^.|d{ all risks 全险；综合险
}3w b*,Sbz All Sales Record for Stock Market 《股票市场成交报告》
~b0qrjF;O Allied Capital Resources Limited 新联财务有限公司
WmUW
i{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
A#&qoZ(C allocation letter 拨款信件
Ir #V2]$ allocation of fund 分配款项；预留款项
R"`{E,yj allocation of profit 利润分配；溢利分配
:'~ gLW>j allocation warrant 拨款令
"b4iOp&:= allotment 分配；配股
om?CF l allotment notice 股份配售通知；配股通知
yXg1N
N allotment of shares 股份分配
X:&p9_O@ allowable 可获宽免；免税的
lVtn$frp allowable business loss 可扣除的营业亏损
q}Z
T?Xk? allowable expenses 可扣税的支出
]xEE7H]\h allowance 免税额；津贴；备抵；准备金
yuEOQ\!(u allowance for debts 债项的免税额
;bX
~4O&v+ allowance for depreciation by wear and tear 耗损折旧免税额
shIi,!bZ allowance for funeral expenses 殡殓费的免税额
#%b()I_([ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
F
t/
x 5 allowance for repairs and outgoings 修葺及支出方面的免税额
a <TL& allowance to debtor 给债务人的津贴
)Cvzj<Q0 alteration of capital 资本更改
X@U 1Ri alternate trustee 候补受托人
CL : M>( amalgamation 合并
`e>F<{
M6@ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
k=2l9C3Z ambit of charges 征税范围；收费范围
Cf[F`pFM amended valuation 经修订的估值
Gj`Y2X2r American Commodities Exchange 美国商品交易所
cE5Zxcn American Express Bank Limited 美国运通银行
?^ezEpW American Stock Exchange 美国证券交易所
h./vTNMc amortization 摊销
)=nPM`Jn. amount due from banks 存放银行同业的款项
E :=KH\2f amount due from banks abroad 存放海外银行同业的款项
)+4} Ix/q amount due from holding companies 控股公司欠款
E(kpK5h{ amount due from local banks 存放本港银行同业的款项
S oU'r]k1x amount due to banks 银行同业的存款
Pl& `&N; amount due to banks abroad 海外银行同业的存款
=v$s+ `cP amount due to holding companies 控股公司存款
Y zW7;U
S amount due to local banks 本港银行同业的存款
"UGj4^1f amount due to outport banks 外埠银行同业的存款
=^y{@[p`( amount for note issue 发行纸币的款额
3H#/u! W amount of bond 担保契据的款额
#r)1<}_e# amount of consideration 代价款额
p]z54 ~ amount of contribution 供款数额
h?3 l amount of indebtedness 负债款额
Ny,A#-? amount of principal of the loan 贷款本金额
MI'l4<> u amount of rates chargeable 应征差饷数额
m_02"' amount of share capital 股本额
tO>OD# amount of sums assured 承保款额
H9Q7( {v amount of variation 变动幅度
a&
aPBv1 amount of vote 拨款数额
>"g<-!p@ amount payable 应付款额
vLFaZ^( amount receivable 应收款额
OMI!=Upz Amsterdam Stock Exchange 阿姆斯特丹证券交易所
i2a"J&,6O analysis 分析
L_1_y, 0N ancillary risk 附属风险
[2 w <F[ annual account 周年帐目；周年帐目报表；年度决算；年结
] q[ annual accounting date 年结日期
\*!%YTZ~ annual allowance 每年免税额；年积金；年度津贴；年津
w+q;dc8 annual balance 年度余额
agm5D/H]: annual disposable income 每年可动用收入
e$+f~~K annual estimates 周年预算
a05:iFoJ annual fee 年费
*R\/#Y| annual general meeting 周年大会
dN\P&"` annual growth rate 年增率；每年增长率
|+xtFe annual long-term supplement 长期个案每年补助金
6(^Upk=59 annual pensionable emolument 可供计算退休金的年薪
)):22}I# annual report 年报
dF11Rj,~ 8 Annual Report on the Consumer Price Index 《消费物价指数年报》
^x"c0R^ annual return 周年报表；周年申报表；每年报税表格
<ivqe"m Annual Return Rules 《周年报表规则》
:Mu8W_ annual review of consumer prices 每年消费物价回顾
&Dg)"Xji annual roll-forward basis 逐年延展方式
u4,X.3V]A annual salary 年薪
!QR?\9` annual statement 年度报表；年度决算表
a$zm / 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
3^R] [; annuitant 年金受益人
tZu*Asx7 annuity 年金
+>:_kE]?nX annuity contract 年金合约
$K.%un Gm annuity on human life 人寿年金
?I2k6 %a antecedent debt 先前的债项
? WQ d ante-dated cheque 倒填日期支票
Fr3d#kVR anticipated expenditure 预期开支
%f_OP$;fc anticipated net profit 预期纯利
UG"6 RW @ anticipated revenue 预期收入
AK
s39U' anti-inflation measure 反通货膨胀措施
)Z8"uRTb0 anti-inflationary stance 反通货膨胀立场
|Iok(0V apparent deficit 表面赤字
{I9 N6BQ& apparent financial solvency 表面偿债能力
7hF,gl5 apparent partner 表面合伙人
akvwApn5 application for personal assessment 个人入息课税申请书
W^d4 /] application of fund 资金应用
g t^ ]32$ application to release as liquidator and to destruct the books of accounts and documents
2VV[*QI 申请免除清盘人职务及毁灭帐簿与文件
,KhMzE8_a appointed actuary 委任精算师
ZA_zKJ[[7 appointed auditor 委任核数师；委任审计师
nze1]3` appointed trustee 委任的受托人
g"!#]LLe appointer 委任人
=SK+ \j$ apportioned pro rata 按比例分摊
w{e3U7; apportionment 分配；分摊
jQxPOl$- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
< qq'h apportionment formula 分摊方程式
UC+7-y, apportionment of estate duty 遗产税的分摊
VU`z|nBW@ appraisal 估价；评估
x<*IF,o appreciable growth 可观增长
aEEz4,x_ appreciable impact 显着影响
aFr!PQp4{ appreciable increase 可观增长
k99gjL` appreciation 增值；升值
b1+hr(kMRM appreciation against other currencies 相对其他货币升值
-_EY$ ?4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)`s;~ _ZZ appreciation tax 增值税
uH
ny ] appropriation 拨款；拨用；拨付
Cwsoz appropriation account 拨款帐目
Ck3QrfM Appropriation Bill 拨款法案
?zhI=1 ED% appropriation-in-aid system 补助拨款办法
*qO ]v9 j approved assets 核准资产
%uz|NRB= approved basket stock 认可一篮子证券
AFINm%\/0 approved budget 核准预算
~X~xE]1o|U approved charitable donation 认可慈善捐款
$h, &b<- approved charitable institution 认可慈善机构
}c35FM, approved currency 核准货币；认可货币
Z[})40[M approved estimates 核准预算
T@Ss&eGT2 approved estimates of expenditure 核准开支预算
V A=#0w approved overseas insurer 核准海外保险人
M2;%1^ approved overseas trust company 核准海外信托公司
S_|9j{w) approved pooled investment fund 核准汇集投资基金
2;%#C! TG; approved provident fund scheme 认可公积金计划
q?;*g@t approved provision 核准拨款
4/HY[FT approved redeemable share 核准可赎回股份
D%;wVnU w approved regional stock 认可地区性证券
%
UW=: approved retirement scheme 认可退休金计划
A#Q0{z@H approved subordinated loan 核准附属贷款
ZTh? ^}/ arbitrage 套戥；套汇；套利
1Nl&4 YLO arbitrageur 套戥者；套汇者
S aR}\Up arbitrary amount 临时款项
'0CXHjZ N arrangement 措施；安排；协定
L ,b|Iq arrears 欠款
W s^+ 7u arrears of pay 欠付薪酬
Evr2|4|O~ arrears of revenue 逾期未收税款；逾期未收的帐项
%\X P: articles of association 组织章程；组织细则；组织章程细则
!cN?SGafZI Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;Na8 _} ascertainment of profit 确定利润
nW $A^ "Asia Clear" “亚洲结算系统”
Z]x 5! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
: k M E Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Y)Znb;`?a Asian Development Fund [ADF] 亚洲发展基金
?jNF6z*M6 Asian dollar bond 亚洲美元债券
HUU >hq9 Asian dollar market 亚洲美元市场
Kf05<J! Asian dollar rate 亚洲美元利率
&*(n<5 wt Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2I]]WBW#: Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
rV8(ia asked price 沽盘；喊价；索价；卖方报价
|'U,/ assessable income 应评税入息
";)r*UgR{B assessable loss 应评税亏损
&\[Qm{lN assessable profit 应评税利润
I%;Rn:zl assessable value 应评税值
o{{:|%m3Q assessed profit 估定利润
*D=K{bUe' assessed value 经评估价值
0)A=+zSS1 assessment 评税；评定；估价；评税单
Xzx[C_G assessment number 评税编号；估价编号
E xep+x- assessment of additional tax 补加税评税
U;x1}eFT assessment of performance 业绩评估；实绩评价
B#HnPUUK Assessor 评税主任
$kxu;I asset price bubbles 资产价格泡沫
u;+%Qh asset-backed securities 具资产保证的证券
pG,<_N@P assets accretion 资产增值
",~ b2]ym assets and liabilities 资产与负债
]PR|d\O assets betterment statement 资产递增表；资产改进表
o5N]((9 assets lending 实物放款；有抵押贷款
0M#N=%31 assets of the company passing on the death 死者去世时转移的公司资产
K[Y c<Q assets pledged as security for liabilities 用作负债抵押的资产
z3^RUoGU assets portfolio 资产投资组合
7XUhJN3n assets price 资产价格
VFilF< jvu assets quality 资产质素
PU^[HC*K assets realization 资产变现
W:VW_3 assets refinancing arrangement 资产再集资安排
*C4~}4WT\ assets securitization 资产证券化
P<>[e 9| assets situated outside Hong Kong 在香港以外地方的资产
%'{V%IXQ assets stripping 削减资产；拆卖资产
-!XrwQyk assets value 资产值
3
R5%N
~ assignee 承让人
lp:_H-sG assignment 转让；转让书；转让契
5h|'DO x|o assignment of interest 权益转让
:FoO Q[Q assignment of letters patent and trade mark 专利证书及商标转让
<WM -@J(1 assignment of property 物业转让；物业转让书
ltNu LZ assignment right 转让权
DgDSVFk
~ assignor 转让人
2-8YSHlh associate 有联系的人；有关连人士；相联者；合伙人；联系人
a<f;\$h] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
zo_k\K`{@ associate member 附属会员
ijvNmn1k associated body corporate 相联法人团体
r@|R-Binz associated company 相联公司；联属公司
T1l XYhAWS associated corporation 相联法团
^ D9
/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
i'M^ez)u 公认会计师公会〔英国〕
!?BW_vY Association of Futures Exchange Brokers 香港期货经纪协会
AGh~8[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
536^PcJlN association of underwriters 承保人组织
S8*^ss>?^R assumption of control 接管
5+y@ ]5&g assurance 担保；保险；转易；转易书
8BHL assurance of interest 权益的转易
F`fGz)Mk at 19XX price 按一九ＸＸ年价格计算
,"@w>WL<9 at a discount 按赔价计算；按贴水价格计算；打折扣
(3AYy0J% at a premium 按溢价计算；按升水价格计算
D4AEZgC F, at call 通知付款；按通知
~@%(RMJm& at constant market price 按固定市价计算
'GrRuT< at constant price 按固定价格计算
h^['rmd at cost 按成本计算
;rNd701p" at current market price 按当时市价计算；按现时市价计算
` !zQ at current price 按当时价格计算；按现时价格计算
n)tU9@4Np at factor cost 按要素成本计算；按生产要素成本计算
B:e.gtM5 at money-of-the-day price 按付款当日价格计算
vAi"$e at or better 按指定或较佳价位〔买卖指令〕
NV:>a at par 按面值计算；平价
Mx^y>\X)v at sight 见票即付
kX igX- at the close 按收市盘
b+W)2rFO at the opening 按开市盘
ah 4kA LO attestation 见证；见证条款
*]FgfttES at-the-money option 平价期权
'n>K^rA attorney 受权人；受托代表人
P `}$-#D F attornment 新拥有人承认书
Pg 7>c e attributable profit 可归属利润
e %pu.q\gK attributable share value 可归属股份价值
%'$f ?y Auckland Stock Exchange 奥克兰证券交易所
IZ+ *`E auction 拍卖
MO[c0n% auctioneer 拍卖商
/^d. &@* audit 审计；核数
AeN 3<|RN Audit Commission 审计署
W5pn;u- sz Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*:?QB8YJ 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〕
*f{7 audit review 帐目审查
y^9bfMA Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
I9;xz ES audited account 审计帐目；经审计的帐目
>g=^,G}y audited annual account 经审计的周年帐目
TKK,Y{{ audited balance sheet 经审计的资产负债表
1d`cTaQ- auditor 核数师；核数主任；审计师
K-Re"zsz auditor's certificate 核数师证明书；审计师证明书
8098y,mQe auditor's report 核数师报告；审计师报告
bi+9R-=& Aussie bond 澳元债券
KCE=|*6::| austerity budget 紧缩预算
5n:nZ _D Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
!zU/Hq{wcK Australia All Ordinaries Index 澳洲所有普通股票指数
xf'LR[M Australian Dollar [AUD] 澳元
_jW>dU ^B Australian Options Market 澳大利亚期权市场
9p5= _ Australian Securities Commission 澳洲证券事务监察委员会
yGRR8F5>( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
M/*Bh,M` Australian Stock Exchange 澳大利亚证券交易所
*K`x;r Austrian Schilling [ATS] 奥地利先令
iM8sX
B authentication 认证；鉴证
Hyf"iYv+ authority to purchase 委托购买证；委购书
3b e6p authorization 认可；核准；授权；授权书
RZ*<n$#6 authorization by direction 指示授权
# ?_#!T| authorization by instruction 指令授权
nQ|GqU\oA authorization by warrant 令状授权
$Tfm/ =e authorization of unit trust 单位信托的认可
>Dxe>Q'df authorized agent 指定代理人
18jJzYawh authorized capital 法定资本
S,XKW(5 authorized clerk 出市员
L"4]Tm>zq authorized dealer 认可交易商
\Ps5H5Qk; authorized financial institution 认可财务机构
VDG|>#[! authorized fund 认可基金
&0s*P G authorized fund house 获授权的基金公司；认可基金公司
TM)u?t+[ authorized institution 认可机构
X2 LV& oi authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>$Fp}?xX authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
UnP|]]o:I authorized insurer 获授权保险人；获认可承保人
uN8/Q2 authorized investment 特准投资项目
/\d(c/, 4 authorized person 获授权人
rjXnDh]MC authorized representative 获授权代表
*u}'}jC1X authorized share capital 法定股本
'|_/lz $h automated quotation system 自动报价系统
MBlBMUJk Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2R \+} 自动交易系统〔香港期货交易所有限公司〕
7"#f!. E automatic adjustment mechanism 自动调整机制
d)\2U { automatic adjustment system 自动调整系统
|88CBiu} Automatic Clearing House 自动票据交换所
uj)yk* automatic exchange rates accumulation system 自动化汇率累集系统
d bCNhbN( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5 5^tfu automatic teller machine [ATM] 自动柜员机
W8 y$ Ve8m autopay 自动转帐
Gt C7^ Z&E available assets 可用资产
=)(0.E available fiscal reserve 现存财政储备
C\OECVT available profit 可用利润
+^Fp&K+^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
X
PA 0m average 平均；平均数；海损
;>8kPG average basic salary 平均基本薪金
vmLpm xS average consumer expenditure 平均消费开支；一般消费开支
X~Cq average cost 平均成本
/p,{?~0mj average cost of land production 增辟土地平均成本
,%kmXh average daily turnover 平均每日成交额
0t+])> average daily wage rate 平均每日工资率
7|Xe &o <n average expenditure pattern 平均开支模式
g>_OuQ|c average growth rate 平均增长率
oXdel
Ju? average net fixed assets 固定资产平均净值
|U EC average of relatives 相对价格平均数
<1K7@Tu average price 平均价格
3-iD.IAUm@ average propensity to consume 平均消费倾向；一般消费倾向
IytDvz*| average propensity to save 平均储蓄倾向；一般储蓄倾向
$T?]+2,6; average rate 平均率
cv]BV>=E average revenue 平均收入；平均收益
Ch t%uzb, average stock 平均库存；平均存货
b4)k &*dfR average yearly rent 平均年租
O:._W< avoidance of double taxation 避免双重课税
2$ tQ @r avoidance of tax 避税
