A:
`n`HwDo;i A share Ａ股；甲类股份
v/Xz.?a\jF abatement of tax 减税；减扣免税额
qFY>/fCP4 ABN AMRO Bank N.V. 荷兰银行
`4qt mbj above-the-line expenditure 线上项目支出；经常预算支出
I$fm"N above-the-line receipt 线上项目收入；经常预算收入
_+0c<' ABSA Asia Limited 南非联合亚洲有限公司
a{kLAx[> absolute change 绝对数值变更
LdX'V]ITh absolute expenditure 实际开支
AASS'H@ absolute guideline figure 绝对准则数字
YJZ`Clp? absolute interest 绝对权益
FeZGPxc~ absolute order of discharge 绝对破产解除令
#BI Z| absolute profit margin 绝对利润幅度
|7miT!y8 absolute value 实值；绝对值
<$ `
^ absolutely vested interest 绝对既得权益
,e*WJh8k[ absorbed cost 已吸收成本；已分摊成本
_xo;[rEw 8 absorption 吸收；分摊；合并
8;(3fSNC absorption rate 吸收率；摊配率；分摊率
2t#[$2mg\0 ACB Finance Limited 亚洲商业财务有限公司
&?APY9\. acceptable form of reciprocity 合理的互惠条件
ooN?x31 acceptable rate 适当利率；适当汇率
9u_D@A"aC` acceptance agreement 承兑协议
LH q~` acceptance for honour 参加承兑
W ;P8'_2Y acceptor 承兑人；接受人；受票人
fvV5G,lD3h acceptor for honour 参加承兑人
' # 612iZo accident insurance 意外保险
6{[ uCxxl Accident Insurance Association of Hong Kong 香港意外保险公会
*HQ>tvUh accident insurance scheme 意外保险计划
nX+c
HF accident year basis 意外年度基准
:LTjV"f accommodation 通融；贷款
R9~c: A4G accommodation bill 通融票据；空头票据
Rw`64 L_ accommodation party 汇票代发人
`t]8 [P5 account balance 帐户余额；帐户结余
Ce@"+k+w account book 帐簿
)p
8P\Rl account collected in advance 预收款项
m]A LW 0 account current book 往来帐簿
<*HsJwr)u account of after-acquired property 事后取得的财产报告
<s (o?U account of defaulter 拖欠帐目
r]bG,?| account payable 应付帐款
sbq:8P# account payee only [A/C payee only] 只可转帐；存入收款人帐户
Pt7yYl&n7^ account receivable 应收帐款
I=4G+h5p account receivable report 应收帐款报表
XlxM.;i0H account statement 结单；帐单；会计财务报表
s[ u*~ A account title 帐户名称；会计科目
L&Pj0K-HT3 accountant's report 会计师报告
-) !;4 5 Accountant's Report Rules 会计师报告规则
?H21Ru>:* accounting and auditing procedure 会计与审计程序；会计与核数程序
b'(Hwc\ t Accounting Arrangements 《会计安排》
/wJocx]v Q accounting basis 会计基础
mS
&^xWPV accounting by Official Receiver 破产管理署署长呈交的帐目
OC Wyp Accounting Circular 《会计通告》
S1_ ):JvV accounting class 会计类别
G8Zl[8 accounting date 记帐日期；会计结算日期
+ }^^]J$Nh accounting for money 款项核算
dwUs[v Accounting Officer 会计主任
[LKzH!
accounting period 会计报告期；会计期
&B} ,xcNO accounting policy 会计政策；会计方针
{:`XhPS<B accounting practice 会计惯例
k$ w#:Sx accounting principle 会计准则
#}C6}}; accounting record 会计记录
Q^ Q6|
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li%A?_/m<& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
c- "# Accounting Society of China 中国会计学会
O`0\f 8/.? accounting statement 会计报表
jUrUM.CJ\N accounting system 会计制度；会计系统
\-{ 2E accounting transaction 会计事项；帐务交易
)W! \D/C+ accounting treatment 会计处理
.N Z accounting year 会计年度
W%< z|
accretion 增值；添加
l+<AM%U\ V accrual 应计项目；应累算数目
q$jwH]
. accrual basis 应计制；权责发生制
;Bne=vjQp accrual basis accounting 应计制会计；权责发生制会计
d(9C7GLC, accrue 应累算；应计
dp*E#XCr1 accrued benefit 应累算利益
DWk2=cO accrued charges 应计费用
E&> 2=$~ accrued cumulative preference share dividend 应累算的累积优先股股息
SBamg c accrued expenses 应累算费用
jluv} *If accrued interest payable 应付利息；应计未付利息
:Oi}X7\ accrued interest receivable 应收利息；应计未收利息
'$q3 Ze accrued right 累算权益
G%SoC
accruing profit 应累算的利润
K,@} 'N accumulated fiscal reserve 累积财政储备
agnEYdM_ accumulated profit 累积利润；滚存溢利
k~=P0"; accumulated reserve 累积储备
>,c'Z<TM accumulation of surplus income 累积收益盈余
/7K7o8g acquired assets 既得资产
]t_ Wl1*| acquisition 收购；购置；取得
e}2[g acquisition cost 购置成本
ZKVM9ofXRi acquisition expenses 购置费用
ho}G]y acquisition of 100% interest 收购全部股权
(O'O #A D acquisition of control 取得控制权
pzxlh(a9 acquisition of fixed assets 购置固定资产
mJME1#j$/| acquisition of shell “买壳”
)4jS} acquisition price 收购价
5)p! }hWs act of God 天灾
`i6q\ -12n acting partner 执事合伙人
o> yo9n%t active market 买卖活跃的市场；交投畅旺的市场；旺市
^[1Xl7)` active partner 积极参与的合伙人
qmq#(%Z <W active trading 交投活跃
`k3sl
0z% actual circulation 实际流通
oX?~ actual cost 实际成本
g\@zQ^O? actual expenditure 实际开支；实际支出
>UV?n XP} actual income 实际入息；实际收入；实际收益
/B5rWJ2AS actual market 现货市场
%Tz dpQp" actual price 现货价；实际价格
fP{IW`t}] actual profit 实际利润
{hx=6"@ actual quotation 实盘；实际价位；实际报价
z<8WN[fB actual year basis 按实际年度计算
h BzZJ/jn actuals 实货
zu``F ]B actuarial investigation 精算调查
AnQUdU actuarial principle 精算原则
^fti<Lw5 actuarial report 精算师报告
Qe] aI7Ei Actuarial Society of Hong Kong 香港精算学会
L EY k actuarial valuation 精算师估值
#Z} YQ $g actuary 精算师
TR!7@Mu 3 ad referendum agreement 暂定协议；有待覆核的协定
>;~ ia3 ad valorem duty 从价税；按值征税
/.:&9 c ad valorem duty system 从价税制
}*vO&J@z ad valorem fee 从价费
;et(Yi;9 ad valorem tariff 从价关税
|/!RN[< additional allowance 额外免税额
q=+wQ[a< additional amount for unexpired risk 未过期风险的额外款额
_j|U>s additional assessable profit 补加应评税利润
&H?Vlx Ix additional assessment 补加评税
]!cLFXa additional commitment 额外承担
DC*6=m _ additional commitment vote 额外承担拨款
-p f9Wk additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
me@EKspX additional dependent parent allowance 供养父母额外免税额
}dG>_/3 additional provision 额外拨款
~uEI} z additional stamp duty 附加印花税
[k7 ;^A5/ additional tax 补加税罚款；补加税款
42wZy|oqp Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
- _BjzA| adjudged bankrupt 被裁定破产
> @q4Uez adjudicated bankrupt 裁定破产人
+=(@=PJ6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
qj,^"rp1: adjudication of bankruptcy 裁定破产；宣告破产
p.!p6ve){ adjudication of insolvency 裁定无力偿还债务
@;>Xy!G adjusted actual 经调整的实数；调整后的实数
{EVHkQ+o adjusted current assets 经调整的流动资产；调整后的流动资产
d6~ d)E adjusted figure 经调整的数字；调整后的数额
7OLchf adjusted liabilities 经调整的负债；调整后的负债
GD#W= O adjusted loss 经调整的亏损；调整后的亏损
D~@lpcI 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
$ZnVs@:S adjusted profit 经调整的利润；调整后的利润
&F|Wk,y adjusted surplus 经调整的盈余额；调整后的盈余额
YG>6;g)Zm adjusted value 经调整的价值；调整后的价值
B-tLRLWn adjustment 调整；修订；理算〔保险〕
]0 ;,M adjustment centre 调剂中心
}62Q{>` adjustment lag 调整过程的时间差距；调整时差
+<f !#4T adjustment mechanism 调整机制
u 1/q8'RW adjustment of loss 亏损调整
) ;fPir?+ adjustment process 调整过程；调整程序
n2&M?MGX adjustment range 调整幅度
@gihIys f administered exchange rate 受管制汇率
XC\ '8hL: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
lsB.> N lU administration expenses 行政费用
\-I)dMm[ administration fee 手续费；行政费
'jBtBFzP- administration in bankruptcy 破产管理
M[KYt"v administration order 遗产管理令
c/`Rv{ *'o administrator 管理人；遗产管理人
Cj# ?Z7}z administrator of the estate 遗产管理人
bk4G+wGw admission of debt 债项承认书
n16TQe"8 admission of proof 接纳债权证明
+c\uBrlZQ; advance 放贷款项；垫付款项；预支款项；预付款项
q%wF=<W advance account 暂支帐目；预付款帐户
mJS-x-@ advance compensation 预付补偿金
H^8 t/h advance from shareholder 股东垫款
hVu~[ 'Me advance pending reimbursement 预支以待日后付还
J*]J H{ advanced economy 先进经济体系
; V)94YT advancement 预付；预付财产
|sV@j_TX advances warrant 垫款令
dsA::jR0P6 advancing 贷出
qN6GLx% adverse balance 逆差
j'&a)-Wx_
adverse exchange 逆汇
$ q$\ advertisement addressed to shareholders 在报章刊登的致股东通告
Z n]e2 advice for collection 托收通知书
xwu,<M
v ` advice of drawing 提款通知书；汇票通知书
8!Q0:4Vb advice of payment 付款通知
K<7 Db4H Advisory Committee [Securities and Futures Commission]
RUlJP 谘询委员会〔证券及期货事务监察委员会〕
gPr& 9pHU Advisory Committee on Diversification 经济多元化谘询委员会
`pYL/[5 affidavit 誓章；遗产申报誓章
>
V%3w7 affidavit of no receipt 述明无收款的誓章
Y# ? M%I%j affiliate 联号；联营公司；附属公司
d,%@*v]S affiliated company 附属公司；联号；联营公司
]e]hA@4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}}~ t! /x affordability 负担能力
Pna2I B+ African Development Bank [AfDB] 非洲开发银行
C~:!WRCz after-acquired property 事后取得的财产
wfc+E9E after-hours dealing 市后交易
, v*<yz/ after-tax profit 税后盈利；税后利润；税后溢利
B< ?fD agency agreement 代理协议
-xc'P,` agency expenses 代理机构的开支
X. <2]V7! agency fee 代理费
m4kUA"n5 Agency Law 《代理法》
cLCzLNyKl agent 代理人；承销人
%TRH,-@3h agent of company 公司代理人
5} _DyoV agent's fee 代理人费；经纪费
qGc>+! y aggregate 总计；总数；总体数字
8sxH)"S aggregate amount 总款额；总额
Q5qQ%cu aggregate assets and liabilities 总体资产与负债
j8#B aggregate at constant price 按固定价格计算的总体数字
H1g"09?h6o aggregate demand 总需求
R B M4_L aggregate gross position 总持仓量
vt-5 3fa| aggregate limit 总限额
j 1#T]CDs aggregate of salaries tax 合计薪俸税
'aW<C> aggregate performance 总体表现；总体业绩
s7TV@Y) aggregate supply 总体供应
5T ;,wQ< aggregate surplus 总盈余
IOi 6'
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80qe5WC.2u aggregate value 总值；合计价值
9Fm><,0'u aggregated basis 合计基准
_"#ucM=B:- aggregated net chargeable income 合计应课税入息实额
k!6wVJ|_Y aggregation 合并计算；合计；总和
H&zhYKw
aggregation of incomes of husband and wife 夫妇入息合并计算
:N([s(}!$2 aggregation of property 财产的总和
Oy/+uw^ agio 差价；贴水
h *-j
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
;qT7BUh(% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
e'Th[ wJ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
/IN/SZx Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
p6'wg#15 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
t'0dyQ%u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&D 4Ci _6k 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~
-hH#5 agreement for a settlement 授产协议
q^hL[:ms# agreement for assignment 转让协议
A_WtmG_9 agreement for sale 售卖协议；买卖协议
< C9_5C e~ agreement for sale and purchase 买卖协议
Fv6<Cz6L agreement for the payment of interest 支付利息协议
)
Pdl [+a agreement for the repayment of money 还款协议
^.9I[Umua agreement of reinsurance 再保险协议
ard<T}|N Agricultural Bank of China 中国农业银行
g np\z/'> air passenger departure tax 飞机乘客离境税
} 6Uw4D61 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Z { A) airport tax 机场税
)} H46 alcohol duty 酒精税
0FV?By alienation 让与；让渡；转让
g qRwN p alimony 生活费；赡养费
Ysk,9MR(F All Ordinaries Index [AOI] 所有普通股指数
/WJ*ro]Hd$ all risks 全险；综合险
BEzF'<Z All Sales Record for Stock Market 《股票市场成交报告》
iZ3%'~K<3J Allied Capital Resources Limited 新联财务有限公司
i>C:C>~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Ge> % ?\ allocation letter 拨款信件
N}3$1=@Y allocation of fund 分配款项；预留款项
f: h.O# d> allocation of profit 利润分配；溢利分配
v@0lTl_ allocation warrant 拨款令
bt,^- gt@ allotment 分配；配股
+)Pv6Zog[ allotment notice 股份配售通知；配股通知
U8z $=W o allotment of shares 股份分配
o0p %j4vac allowable 可获宽免；免税的
lFNf/j^Z allowable business loss 可扣除的营业亏损
l ^*GqP5 allowable expenses 可扣税的支出
MhNDf[W> allowance 免税额；津贴；备抵；准备金
0omg%1vt<A allowance for debts 债项的免税额
JxP= [>I allowance for depreciation by wear and tear 耗损折旧免税额
aNpeePF)z allowance for funeral expenses 殡殓费的免税额
b g'B^E3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
J2`b:%[ allowance for repairs and outgoings 修葺及支出方面的免税额
`A)9 allowance to debtor 给债务人的津贴
*@q+A1P7@ alteration of capital 资本更改
AFWcTz6 #d alternate trustee 候补受托人
an 3"y6.8 amalgamation 合并
q9RCXo>Y+1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D@yg )$;z ambit of charges 征税范围；收费范围
IPU'M*|Q amended valuation 经修订的估值
-}m#uUqI American Commodities Exchange 美国商品交易所
Ds$8$1=L=k American Express Bank Limited 美国运通银行
Ek +L"7 American Stock Exchange 美国证券交易所
dF{3 ~0+, amortization 摊销
Y WSo:)LY amount due from banks 存放银行同业的款项
/vl]Oa&U amount due from banks abroad 存放海外银行同业的款项
k[l+~5ix amount due from holding companies 控股公司欠款
:5G3 uN+\ amount due from local banks 存放本港银行同业的款项
r3l}I 6 amount due to banks 银行同业的存款
/LM*nN$% amount due to banks abroad 海外银行同业的存款
w0Fi~:b amount due to holding companies 控股公司存款
,epKt(vl amount due to local banks 本港银行同业的存款
&+-ZXN amount due to outport banks 外埠银行同业的存款
J_s?e#s amount for note issue 发行纸币的款额
C|Bk'<MI amount of bond 担保契据的款额
jK#y7E amount of consideration 代价款额
f- pt8 amount of contribution 供款数额
GV1\8OG7 amount of indebtedness 负债款额
e0HG"z4 amount of principal of the loan 贷款本金额
GA{>=Q _~ amount of rates chargeable 应征差饷数额
Eo\# *Cv* amount of share capital 股本额
WIXzxI<) amount of sums assured 承保款额
Qw^nN(K!> amount of variation 变动幅度
kwdmw_ amount of vote 拨款数额
UM7Ft" amount payable 应付款额
Tk9*@kqv amount receivable 应收款额
bCk_ZA Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_Kx
/z analysis 分析
-Q;5A;sr2 ancillary risk 附属风险
6h Yv annual account 周年帐目；周年帐目报表；年度决算；年结
StWDNAf) annual accounting date 年结日期
&-+qB
>SK> annual allowance 每年免税额；年积金；年度津贴；年津
gh}FZs5 P annual balance 年度余额
.9> e r annual disposable income 每年可动用收入
r_]wa annual estimates 周年预算
AqvRzi(Y annual fee 年费
bslv_OxJ annual general meeting 周年大会
{$>*~.Wu annual growth rate 年增率；每年增长率
~R/7J{Sg annual long-term supplement 长期个案每年补助金
%,MC nu&Z annual pensionable emolument 可供计算退休金的年薪
6}IOUWLB@ annual report 年报
A$A7 F=x Annual Report on the Consumer Price Index 《消费物价指数年报》
[ X)+(-J annual return 周年报表；周年申报表；每年报税表格
bXc7$5(!VB Annual Return Rules 《周年报表规则》
jgY US@} annual review of consumer prices 每年消费物价回顾
a9"x_IVU annual roll-forward basis 逐年延展方式
7'j?GzaQ+ annual salary 年薪
|A 7Yv annual statement 年度报表；年度决算表
{O#=%o[ 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
`8\pihww annuitant 年金受益人
'Y6 {89 y annuity 年金
W!I"rdo;V annuity contract 年金合约
Iqe4O~) annuity on human life 人寿年金
' /b,3: antecedent debt 先前的债项
BkA>':bUr ante-dated cheque 倒填日期支票
kX\t0'=] anticipated expenditure 预期开支
aC X](sN anticipated net profit 预期纯利
5 h+g^{BE anticipated revenue 预期收入
-n!.PsGO> anti-inflation measure 反通货膨胀措施
Pp:(PoH anti-inflationary stance 反通货膨胀立场
:cG_aO kid apparent deficit 表面赤字
Hy|$7]1 apparent financial solvency 表面偿债能力
/`D]m? apparent partner 表面合伙人
xv 's52x application for personal assessment 个人入息课税申请书
fV
Ah</aZ application of fund 资金应用
it5].A& application to release as liquidator and to destruct the books of accounts and documents
N+b" L Zc 申请免除清盘人职务及毁灭帐簿与文件
c%Y vj appointed actuary 委任精算师
Jm\'=#U# appointed auditor 委任核数师；委任审计师
!V Zl<| appointed trustee 委任的受托人
jo AR;J appointer 委任人
vC$ [Zm apportioned pro rata 按比例分摊
5IBe ;o apportionment 分配；分摊
er,R}v Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]Tf.KUm apportionment formula 分摊方程式
=! 9+f apportionment of estate duty 遗产税的分摊
QSAz:Yvf| appraisal 估价；评估
%@G<B appreciable growth 可观增长
t }qoIxy) appreciable impact 显着影响
+~ :1H.
appreciable increase 可观增长
T5-50nU,~ appreciation 增值；升值
1*[h$Z&H? appreciation against other currencies 相对其他货币升值
^;<s"TJ(m) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_|wgw^.LJ] appreciation tax 增值税
IcoK22/ appropriation 拨款；拨用；拨付
/o.wCy,J< appropriation account 拨款帐目
MH 'S,^J Appropriation Bill 拨款法案
`{N0+n appropriation-in-aid system 补助拨款办法
|Ag~k? QC approved assets 核准资产
(pH13qU5 approved basket stock 认可一篮子证券
,@/b7BVv approved budget 核准预算
S$%T 0~PR~ approved charitable donation 认可慈善捐款
x{Gb4=?l approved charitable institution 认可慈善机构
Dvo.yn|kB approved currency 核准货币；认可货币
-G(z!ed approved estimates 核准预算
%8yfF rk approved estimates of expenditure 核准开支预算
tcwE.>5O approved overseas insurer 核准海外保险人
l-XiQ#-{ approved overseas trust company 核准海外信托公司
p;"pTGoW i approved pooled investment fund 核准汇集投资基金
;B^G< approved provident fund scheme 认可公积金计划
i t ,i^32| approved provision 核准拨款
,6}HAC $ approved redeemable share 核准可赎回股份
*["9;_K D approved regional stock 认可地区性证券
1 [[`
^v approved retirement scheme 认可退休金计划
& *B@qQ approved subordinated loan 核准附属贷款
&0It"17Ej arbitrage 套戥；套汇；套利
E O52 E| arbitrageur 套戥者；套汇者
M9_
y>N [0 arbitrary amount 临时款项
]V6<h Psi arrangement 措施；安排；协定
pez[qs arrears 欠款
T3@wNAAU arrears of pay 欠付薪酬
go|/I& arrears of revenue 逾期未收税款；逾期未收的帐项
S s@\'K3e articles of association 组织章程；组织细则；组织章程细则
UkG|5P` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
n (C*LK ascertainment of profit 确定利润
PM=Q\ 0 "Asia Clear" “亚洲结算系统”
?NGM<nK;7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
y{uR h>l Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
TF} <,aR Asian Development Fund [ADF] 亚洲发展基金
`5r*4N< Asian dollar bond 亚洲美元债券
^e"BY( Asian dollar market 亚洲美元市场
AZ(["kh[ Asian dollar rate 亚洲美元利率
Q i&!IG Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|[>`3p "& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
' aBX>M asked price 沽盘；喊价；索价；卖方报价
ua /A &XQx assessable income 应评税入息
Y 1rU assessable loss 应评税亏损
qx18A assessable profit 应评税利润
_UT>,c;h assessable value 应评税值
\;&j;"c,W assessed profit 估定利润
.</d$FM JE assessed value 经评估价值
(*;b\h assessment 评税；评定；估价；评税单
]!d #2( assessment number 评税编号；估价编号
yH;=Y1([ assessment of additional tax 补加税评税
-;a}'1HOE assessment of performance 业绩评估；实绩评价
IiHl"2+/ Assessor 评税主任
.>zXz%p asset price bubbles 资产价格泡沫
}N]|zCE j asset-backed securities 具资产保证的证券
i~@e}= assets accretion 资产增值
5n"b$hMF assets and liabilities 资产与负债
MR xzOs assets betterment statement 资产递增表；资产改进表
4`o_r% assets lending 实物放款；有抵押贷款
w,SOvbAxX2 assets of the company passing on the death 死者去世时转移的公司资产
u >
XCE|D* assets pledged as security for liabilities 用作负债抵押的资产
O]DZb+O" assets portfolio 资产投资组合
G%Hr c assets price 资产价格
Ck%nNy29 assets quality 资产质素
- K0>^2hh assets realization 资产变现
e[$=5U~c assets refinancing arrangement 资产再集资安排
7 <*sP%6bD assets securitization 资产证券化
OIGu`%~js assets situated outside Hong Kong 在香港以外地方的资产
dZFf /BXU assets stripping 削减资产；拆卖资产
( n;# Z, assets value 资产值
vR.=o*!% assignee 承让人
0k>bsn/ j assignment 转让；转让书；转让契
#f0J .) M assignment of interest 权益转让
:aI[
lZ assignment of letters patent and trade mark 专利证书及商标转让
sMlY!3{I x assignment of property 物业转让；物业转让书
O68/Hf1W assignment right 转让权
}d QW -U assignor 转让人
|k1(|)%G associate 有联系的人；有关连人士；相联者；合伙人；联系人
8iaP(*J Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
S@* lI2 associate member 附属会员
hm*1w6 = associated body corporate 相联法人团体
i 2j_=X- associated company 相联公司；联属公司
%ZF47P%6 associated corporation 相联法团
Jte: U*2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
L 'B=
=# 公认会计师公会〔英国〕
Tf(-Duxz
Association of Futures Exchange Brokers 香港期货经纪协会
89e<,f`h Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
o *)>aw association of underwriters 承保人组织
T}d% X MXq assumption of control 接管
J5e assurance 担保；保险；转易；转易书
@xIKYJyU assurance of interest 权益的转易
}iZO0C at 19XX price 按一九ＸＸ年价格计算
nb::, at a discount 按赔价计算；按贴水价格计算；打折扣
*Wdn P.'Y at a premium 按溢价计算；按升水价格计算
n`gW&5,,z at call 通知付款；按通知
6..G/,TB at constant market price 按固定市价计算
i,|2F9YH at constant price 按固定价格计算
W:
R2e2 at cost 按成本计算
%ub\ + ~ at current market price 按当时市价计算；按现时市价计算
*gF8"0s at current price 按当时价格计算；按现时价格计算
zV {_dO at factor cost 按要素成本计算；按生产要素成本计算
m%au* 0p at money-of-the-day price 按付款当日价格计算
n=Qz7N (M at or better 按指定或较佳价位〔买卖指令〕
UP]X,H~stU at par 按面值计算；平价
3H"bivK at sight 见票即付
FbO\ #p s at the close 按收市盘
s\&qvL1D at the opening 按开市盘
Cn+'!?!d, attestation 见证；见证条款
1@" L at-the-money option 平价期权
6WUP#c@{ attorney 受权人；受托代表人
%Y!31oC# attornment 新拥有人承认书
s.y wp{EF attributable profit 可归属利润
$}_a`~u attributable share value 可归属股份价值
)2vk aR Auckland Stock Exchange 奥克兰证券交易所
/A$mP)}tz auction 拍卖
l@C39VP auctioneer 拍卖商
RO H 2KSt audit 审计；核数
BhFy EY( Audit Commission 审计署
JSO'. [N Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-hv<8bC~4 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〕
QxUsd F?p audit review 帐目审查
Y24 3mq- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Qmbl_# audited account 审计帐目；经审计的帐目
:x*#RnRr. audited annual account 经审计的周年帐目
;F3#AO4( audited balance sheet 经审计的资产负债表
&4]~s:F auditor 核数师；核数主任；审计师
Zq[aC0%+ auditor's certificate 核数师证明书；审计师证明书
lxS CN6 auditor's report 核数师报告；审计师报告
2$S^3$k' Aussie bond 澳元债券
..u2IdEu austerity budget 紧缩预算
BBkYc:B=SA Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
E GD&/%aC Australia All Ordinaries Index 澳洲所有普通股票指数
U_\3preF Australian Dollar [AUD] 澳元
~m0l_:SF Australian Options Market 澳大利亚期权市场
*.g@6IkAQ Australian Securities Commission 澳洲证券事务监察委员会
)2lzPK t Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|-vc/t2k>T Australian Stock Exchange 澳大利亚证券交易所
hlIh(\JZ4s Austrian Schilling [ATS] 奥地利先令
Y#[Wv1hi authentication 认证；鉴证
9pY`_lxa> authority to purchase 委托购买证；委购书
T ~Z7k c' authorization 认可；核准；授权；授权书
2p6`@8*34 authorization by direction 指示授权
T][r 'jWQ authorization by instruction 指令授权
. PAR authorization by warrant 令状授权
k2 axGq authorization of unit trust 单位信托的认可
L~Hgf/%5 authorized agent 指定代理人
/C: rr_4= authorized capital 法定资本
"~-Y 'O authorized clerk 出市员
Tw)"#Y!T authorized dealer 认可交易商
jjbw+ authorized financial institution 认可财务机构
<;T$ ?J9 authorized fund 认可基金
J 3;dR W authorized fund house 获授权的基金公司；认可基金公司
|izf|*e authorized institution 认可机构
d7O\p(M1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f D>0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^Ko{#qbl/ authorized insurer 获授权保险人；获认可承保人
*CnrzrKtQ authorized investment 特准投资项目
i*q!|^M authorized person 获授权人
@['4 X1pqt authorized representative 获授权代表
[+j 39d.Q authorized share capital 法定股本
P2 Or|_z automated quotation system 自动报价系统
qUW>qi, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
vW\|%
@hW, 自动交易系统〔香港期货交易所有限公司〕
dE[_]2];P automatic adjustment mechanism 自动调整机制
":o1g5? automatic adjustment system 自动调整系统
A \6Q*VhK Automatic Clearing House 自动票据交换所
C 6"bGA automatic exchange rates accumulation system 自动化汇率累集系统
Q302!N Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[;]@PKW?w automatic teller machine [ATM] 自动柜员机
$!ms av autopay 自动转帐
c v'Fc available assets 可用资产
Xc^7 available fiscal reserve 现存财政储备
Ya_4[vR< available profit 可用利润
jE&Onzc Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
I8 <s4q
average 平均；平均数；海损
)kE(%q:*P$ average basic salary 平均基本薪金
V
r0-/T average consumer expenditure 平均消费开支；一般消费开支
JKFV7{ %Gl average cost 平均成本
CwV1~@{- average cost of land production 增辟土地平均成本
rLzYkZ average daily turnover 平均每日成交额
HxVQeyOR average daily wage rate 平均每日工资率
Z~Mq5#3F average expenditure pattern 平均开支模式
oc2aE:>X average growth rate 平均增长率
(5"BKu1t average net fixed assets 固定资产平均净值
E "[^^<I average of relatives 相对价格平均数
J{Z-4y average price 平均价格
b=#3p average propensity to consume 平均消费倾向；一般消费倾向
AR}M*sSh average propensity to save 平均储蓄倾向；一般储蓄倾向
;,z^!bD average rate 平均率
y %k`
average revenue 平均收入；平均收益
V zx%N. average stock 平均库存；平均存货
(VPT% l6 average yearly rent 平均年租
n9zS'VU avoidance of double taxation 避免双重课税
YLlw:jN avoidance of tax 避税
