A:
2(-J9y| A share Ａ股；甲类股份
"l-L-sc, abatement of tax 减税；减扣免税额
)yV|vn ABN AMRO Bank N.V. 荷兰银行
19Cs
3B \4 above-the-line expenditure 线上项目支出；经常预算支出
(RDY-~#~ above-the-line receipt 线上项目收入；经常预算收入
B8jSdl vz ABSA Asia Limited 南非联合亚洲有限公司
N= >6PLie absolute change 绝对数值变更
&=1A g}l57 absolute expenditure 实际开支
qk;vn}auD] absolute guideline figure 绝对准则数字
FS3MR9 absolute interest 绝对权益
h>'9-j6B absolute order of discharge 绝对破产解除令
pjC2jlwm* absolute profit margin 绝对利润幅度
*V\z]Dy-[ absolute value 实值；绝对值
/Hox]r]'e absolutely vested interest 绝对既得权益
WIytgM absorbed cost 已吸收成本；已分摊成本
* K9I+t"g absorption 吸收；分摊；合并
dLtSa\2Hn absorption rate 吸收率；摊配率；分摊率
+E8It b, ACB Finance Limited 亚洲商业财务有限公司
4"OUmh9LHB acceptable form of reciprocity 合理的互惠条件
Yy 4EM acceptable rate 适当利率；适当汇率
DCJmk6 p%0 acceptance agreement 承兑协议
]s*Fs]1+H acceptance for honour 参加承兑
7eQE[C acceptor 承兑人；接受人；受票人
j\^0BTZ acceptor for honour 参加承兑人
Oz\mIVC# accident insurance 意外保险
2Xu?/yd Accident Insurance Association of Hong Kong 香港意外保险公会
&1O!guq% accident insurance scheme 意外保险计划
9Tgl/}q) accident year basis 意外年度基准
/5:f[-\s accommodation 通融；贷款
i+/:^ tc; accommodation bill 通融票据；空头票据
)Ir_:lk accommodation party 汇票代发人
$/\b `ID account balance 帐户余额；帐户结余
h'i8o>7 account book 帐簿
W\(u1>lj account collected in advance 预收款项
+3HukoR( account current book 往来帐簿
4?#0fK account of after-acquired property 事后取得的财产报告
u!k]Q#2ZR account of defaulter 拖欠帐目
<b-BJ2],k account payable 应付帐款
\JJ > y account payee only [A/C payee only] 只可转帐；存入收款人帐户
" 2>I? account receivable 应收帐款
<@ B zF0 account receivable report 应收帐款报表
T6X%.tR>` account statement 结单；帐单；会计财务报表
45Z"U<I,9 account title 帐户名称；会计科目
8+m[ %5lu accountant's report 会计师报告
V#j|_N1hm Accountant's Report Rules 会计师报告规则
{K{&__Nk accounting and auditing procedure 会计与审计程序；会计与核数程序
Cd4a7<- Accounting Arrangements 《会计安排》
Wvhg:vup accounting basis 会计基础
PGT*4r21 accounting by Official Receiver 破产管理署署长呈交的帐目
CYr2~0<g Accounting Circular 《会计通告》
KY)r kfo B accounting class 会计类别
+]n.uA-`[a accounting date 记帐日期；会计结算日期
I91p X<NBf accounting for money 款项核算
U Ox$Xwp5& Accounting Officer 会计主任
oDyrf"dl accounting period 会计报告期；会计期
-Cb<T"7 accounting policy 会计政策；会计方针
aR }|^ex accounting practice 会计惯例
*wNX<R . accounting principle 会计准则
ryz
[A:^G accounting record 会计记录
#z|\AmZ\ accounting report 会计报告
_1z|QC Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4dDDi,)U Accounting Society of China 中国会计学会
!B= Oc!e=K accounting statement 会计报表
;WQ@dC accounting system 会计制度；会计系统
O|#N$a&_N accounting transaction 会计事项；帐务交易
; Q-f6)+& accounting treatment 会计处理
fIrl?X'] accounting year 会计年度
aBPaC=g{HO accretion 增值；添加
yOn +Y accrual 应计项目；应累算数目
`O-LM e accrual basis 应计制；权责发生制
F{1;~ Yg% accrual basis accounting 应计制会计；权责发生制会计
P]bq9!{1 accrue 应累算；应计
V\ ud4 accrued benefit 应累算利益
O[p;IG` accrued charges 应计费用
-Yaw>$nJ accrued cumulative preference share dividend 应累算的累积优先股股息
x+V;UD=mH accrued expenses 应累算费用
a:C'N 4K accrued interest payable 应付利息；应计未付利息
>*xa\v e accrued interest receivable 应收利息；应计未收利息
}*!7
Vrep accrued right 累算权益
Tc t[0B accruing profit 应累算的利润
^ <Z^3c>/ accumulated fiscal reserve 累积财政储备
FzOr#(^ accumulated profit 累积利润；滚存溢利
cD-.thHO accumulated reserve 累积储备
A>"v1Wk accumulation of surplus income 累积收益盈余
4(aDi;x "w acquired assets 既得资产
7m;2M]BRi acquisition 收购；购置；取得
4X2XS K4 acquisition cost 购置成本
SnK j:|bV acquisition expenses 购置费用
|aiP7C acquisition of 100% interest 收购全部股权
%IS'R`;3 acquisition of control 取得控制权
ALw5M'6q0\ acquisition of fixed assets 购置固定资产
={9G.%W acquisition of shell “买壳”
[\o+I:,}wi acquisition price 收购价
1v TncU! act of God 天灾
WZk\mSNV acting partner 执事合伙人
q% Eze active market 买卖活跃的市场；交投畅旺的市场；旺市
|Rr^K5hmD active partner 积极参与的合伙人
&a?&G'? active trading 交投活跃
&"dT/5 }6 actual circulation 实际流通
LG N,8v<W( actual cost 实际成本
=d/ \8\4 actual expenditure 实际开支；实际支出
"ei*iUBN: actual income 实际入息；实际收入；实际收益
(>qX> actual market 现货市场
CPq{M.B actual price 现货价；实际价格
<!.'"*2 actual profit 实际利润
- b >"2B? actual quotation 实盘；实际价位；实际报价
8uyUvSB actual year basis 按实际年度计算
I)~&6@J n actuals 实货
15Vb`Vf`N actuarial investigation 精算调查
Si<9O h actuarial principle 精算原则
^ 7`"wj14 actuarial report 精算师报告
0_Hdj K Actuarial Society of Hong Kong 香港精算学会
2e}${NZN actuarial valuation 精算师估值
9I>+Q& actuary 精算师
Q]_3 #_' ad referendum agreement 暂定协议；有待覆核的协定
zr9o ad valorem duty 从价税；按值征税
V/Hjd`n)`i ad valorem duty system 从价税制
'hl >pso. ad valorem fee 从价费
.BsZ.!MPL( ad valorem tariff 从价关税
Wxl^f?I`: additional allowance 额外免税额
N iU}A$U additional amount for unexpired risk 未过期风险的额外款额
D_GIj$%N[ additional assessable profit 补加应评税利润
yD
iL additional assessment 补加评税
q<> additional commitment 额外承担
@%L4^ms additional commitment vote 额外承担拨款
daT[2M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
kBY 54pl additional dependent parent allowance 供养父母额外免税额
x^aqnKoJ%\ additional provision 额外拨款
uX{n#i,~L additional stamp duty 附加印花税
N> R abD additional tax 补加税罚款；补加税款
MnvFmYgxA Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ZF
:e6em adjudged bankrupt 被裁定破产
mj0{Nd adjudicated bankrupt 裁定破产人
N9r} nqCN adjudication fee 裁定费；评定印花税额手续费；评估契据费
:+ef|,:`/ adjudication of bankruptcy 裁定破产；宣告破产
lkf(t&vL2 adjudication of insolvency 裁定无力偿还债务
.gNWDk0$Y adjusted actual 经调整的实数；调整后的实数
]%I cUd} adjusted current assets 经调整的流动资产；调整后的流动资产
:ho)3kB adjusted figure 经调整的数字；调整后的数额
@sly-2{e1 adjusted liabilities 经调整的负债；调整后的负债
D'aq^T' adjusted loss 经调整的亏损；调整后的亏损
~LPxVYh K 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
~ \tI9L?|A adjusted profit 经调整的利润；调整后的利润
-;_`>O U{ adjusted surplus 经调整的盈余额；调整后的盈余额
` bd adjusted value 经调整的价值；调整后的价值
<8 MKjf adjustment 调整；修订；理算〔保险〕
`r+"2.z* adjustment centre 调剂中心
27*u^N*z@ adjustment lag 调整过程的时间差距；调整时差
jw$3cwddH adjustment mechanism 调整机制
d% ?+q0j adjustment of loss 亏损调整
Y|J\,7CM adjustment process 调整过程；调整程序
%sb)U ~gP adjustment range 调整幅度
ZdHfZ3)dB administered exchange rate 受管制汇率
_[-+%RP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
IM&2SSmYNH administration expenses 行政费用
&Zl $7 administration fee 手续费；行政费
$: " r$7 administration in bankruptcy 破产管理
SU; PmG4 administration order 遗产管理令
&^e%gU8! \ administrator 管理人；遗产管理人
#%k!`?^fbK administrator of the estate 遗产管理人
*6~ODiB admission of debt 债项承认书
{S(d5o8 admission of proof 接纳债权证明
E4RvVfA0F advance 放贷款项；垫付款项；预支款项；预付款项
C.V ")D= advance account 暂支帐目；预付款帐户
[-!
advance compensation 预付补偿金
I_@\O!<y} advance from shareholder 股东垫款
}}XYV eI advance pending reimbursement 预支以待日后付还
e L l+F%@ advanced economy 先进经济体系
`e]L.P_e? advancement 预付；预付财产
v4!z B9d advances warrant 垫款令
g\&[;v
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m "\jEfjO adverse balance 逆差
> 4ex :Z adverse exchange 逆汇
b7g \wnV8z advertisement addressed to shareholders 在报章刊登的致股东通告
yfeX=h advice for collection 托收通知书
)n 1b advice of drawing 提款通知书；汇票通知书
Ddde, WJA advice of payment 付款通知
~H/|J^ J Advisory Committee [Securities and Futures Commission]
yiGq?WA7 谘询委员会〔证券及期货事务监察委员会〕
n aCPSsei Advisory Committee on Diversification 经济多元化谘询委员会
2b xkZS] affidavit 誓章；遗产申报誓章
'EJ8)2 affidavit of no receipt 述明无收款的誓章
/*g3TbUs affiliate 联号；联营公司；附属公司
WyVFh A uU affiliated company 附属公司；联号；联营公司
Eq ^k @ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
k | Vq-w affordability 负担能力
Zh`lC1l' African Development Bank [AfDB] 非洲开发银行
~\`lbGJ7? after-acquired property 事后取得的财产
!s#25}9zX5 after-hours dealing 市后交易
qd"1KzQ WO after-tax profit 税后盈利；税后利润；税后溢利
Ar4E $\W agency agreement 代理协议
LAeJ z_9U agency expenses 代理机构的开支
g1VdP[ Y# agency fee 代理费
qEr2Y/:i" Agency Law 《代理法》
r
H;@N agent 代理人；承销人
q }e"E
cr agent of company 公司代理人
1VK ?Svnd agent's fee 代理人费；经纪费
<qN0Q7 aggregate 总计；总数；总体数字
T!5m'Q. aggregate amount 总款额；总额
8
$0 D-z aggregate assets and liabilities 总体资产与负债
sfi.zu G aggregate at constant price 按固定价格计算的总体数字
<m 9hM?^q aggregate demand 总需求
xy$73K6 aggregate gross position 总持仓量
b'Qia'a% aggregate limit 总限额
"P HkbU aggregate of salaries tax 合计薪俸税
{8UYu2t aggregate performance 总体表现；总体业绩
*"` dO9Yf_ aggregate supply 总体供应
*T
j(IN aggregate surplus 总盈余
OiX:h# aggregate total 整体总额
^pZ1uN!b aggregate value 总值；合计价值
D'Tb= aggregated basis 合计基准
>k,|N4( aggregated net chargeable income 合计应课税入息实额
J]/TxUE aggregation 合并计算；合计；总和
ES!$JWK| aggregation of incomes of husband and wife 夫妇入息合并计算
/ PG+ s6 aggregation of property 财产的总和
=3OK 3| agio 差价；贴水
km2('t7? 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》
;LE4U OK Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
} r$&"wYM 《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》
q 65KxOf` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$E3- </ f 《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》
e*p7(b- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
zWpJ\/k~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
zbK=yOIOd agreement for a settlement 授产协议
/^ ^t> L agreement for assignment 转让协议
XL@i/5C[ agreement for sale 售卖协议；买卖协议
~K}iVX agreement for sale and purchase 买卖协议
$2qZds[ agreement for the payment of interest 支付利息协议
R06L4,/b agreement for the repayment of money 还款协议
)I'?]p< agreement of reinsurance 再保险协议
C( 8i0(1 Agricultural Bank of China 中国农业银行
W [BZ/ air passenger departure tax 飞机乘客离境税
)=l~XV Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"a))TV%N airport tax 机场税
1oD,E!+^d alcohol duty 酒精税
E8g Xa-hv alienation 让与；让渡；转让
bh|M]*Pq alimony 生活费；赡养费
0X@! i3eu All Ordinaries Index [AOI] 所有普通股指数
b/'{6zn all risks 全险；综合险
lo* OmAF All Sales Record for Stock Market 《股票市场成交报告》
"* W: Allied Capital Resources Limited 新联财务有限公司
Q\Dx/?g!vx all-items index [Consumer Price Index] 总指数〔消费物价指数〕
r!SMF ]?SJ allocation letter 拨款信件
^Gt&c_gH allocation of fund 分配款项；预留款项
u~n*P``{ allocation of profit 利润分配；溢利分配
RUqN,C,m5I allocation warrant 拨款令
i'9aQi" G allotment 分配；配股
>p#` %S allotment notice 股份配售通知；配股通知
<WFA3 allotment of shares 股份分配
G n"]<8yl~ allowable 可获宽免；免税的
| N_tVE allowable business loss 可扣除的营业亏损
)[RLCZ allowable expenses 可扣税的支出
koOkm:(, allowance 免税额；津贴；备抵；准备金
\J[m4 tw^ allowance for debts 债项的免税额
r/zu o6"5 allowance for depreciation by wear and tear 耗损折旧免税额
Y,Dd} an allowance for funeral expenses 殡殓费的免税额
3qJOE6[}% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
hw! l{yv allowance for repairs and outgoings 修葺及支出方面的免税额
C'&)""3d allowance to debtor 给债务人的津贴
_R&mN\e y5 alteration of capital 资本更改
`i5U&K. 7 alternate trustee 候补受托人
NRu _6~^^ amalgamation 合并
YoyJnl.?u ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
m ;-FP 2~ ambit of charges 征税范围；收费范围
h}-} !v amended valuation 经修订的估值
`G*7y7 American Commodities Exchange 美国商品交易所
I?` }h}7. American Express Bank Limited 美国运通银行
P ^V,"B8t American Stock Exchange 美国证券交易所
t80s(e amortization 摊销
_5TSI'@.4 amount due from banks 存放银行同业的款项
V/|).YG2 amount due from banks abroad 存放海外银行同业的款项
:T^!<W4 amount due from holding companies 控股公司欠款
HT&CbEa4' amount due from local banks 存放本港银行同业的款项
&
$ E[ l' amount due to banks 银行同业的存款
uQh dg4 amount due to banks abroad 海外银行同业的存款
\7rAQ[\#V amount due to holding companies 控股公司存款
.nN=M># / amount due to local banks 本港银行同业的存款
4 x7(50hp# amount due to outport banks 外埠银行同业的存款
6.
N ?=R amount for note issue 发行纸币的款额
iUSP+iC , amount of bond 担保契据的款额
*69{#qN amount of consideration 代价款额
-e< d//> amount of contribution 供款数额
S_; 5mb+b amount of indebtedness 负债款额
Fp'qn'){:# amount of principal of the loan 贷款本金额
^X-3YhJ4U amount of rates chargeable 应征差饷数额
nOq?Q amount of share capital 股本额
PL$*)#S"$ amount of sums assured 承保款额
8B#;ffkmN amount of variation 变动幅度
tLCu7%P> amount of vote 拨款数额
u=_"* :} amount payable 应付款额
qLrvKoEX2 amount receivable 应收款额
58xaVOhb Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Ku;|Dz/=o analysis 分析
\f| Hk*@ ancillary risk 附属风险
sF9{(Us annual account 周年帐目；周年帐目报表；年度决算；年结
+&hhj~ I. annual accounting date 年结日期
<0lXJqd annual allowance 每年免税额；年积金；年度津贴；年津
aAM!;3j]B` annual balance 年度余额
BGM5pc (ei annual disposable income 每年可动用收入
.*XELP=BT annual estimates 周年预算
?88k`T'EI annual fee 年费
+;z^qn annual general meeting 周年大会
W P7 RX|7 annual growth rate 年增率；每年增长率
eu=G[> annual long-term supplement 长期个案每年补助金
1 & G0; annual pensionable emolument 可供计算退休金的年薪
| OW/-&) annual report 年报
=&+]>g{T Annual Report on the Consumer Price Index 《消费物价指数年报》
3 37y,; annual return 周年报表；周年申报表；每年报税表格
eC%uu Annual Return Rules 《周年报表规则》
C]S~ DK1 annual review of consumer prices 每年消费物价回顾
B
~u9"SR. annual roll-forward basis 逐年延展方式
7AwV4r*: annual salary 年薪
rJLn=|uR annual statement 年度报表；年度决算表
F`!B!uY 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
J |*Z*m annuitant 年金受益人
vTnrSNdSE annuity 年金
(Hk4~v6pqC annuity contract 年金合约
%
mP%W< annuity on human life 人寿年金
5)712b(& antecedent debt 先前的债项
rP4v_?Zg+ ante-dated cheque 倒填日期支票
nW)-bA V< anticipated expenditure 预期开支
=^liong0 anticipated net profit 预期纯利
lMkDLobos anticipated revenue 预期收入
y 98 v anti-inflation measure 反通货膨胀措施
s|er+-' anti-inflationary stance 反通货膨胀立场
R7)\w P*l5 apparent deficit 表面赤字
Ah^0 FU%!g apparent financial solvency 表面偿债能力
}f
rij1/G apparent partner 表面合伙人
Mc8|4/<Z application for personal assessment 个人入息课税申请书
.'`7JU#{ application of fund 资金应用
R Ln sy, application to release as liquidator and to destruct the books of accounts and documents
"53'FRj_\ 申请免除清盘人职务及毁灭帐簿与文件
jA'qXc+\ appointed actuary 委任精算师
mL5 Nu+# appointed auditor 委任核数师；委任审计师
j
/d? c5 appointed trustee 委任的受托人
\9;SOA v appointer 委任人
Zl ,c+/ apportioned pro rata 按比例分摊
7
s+j) apportionment 分配；分摊
un*Ptc2% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
j@chSk"K apportionment formula 分摊方程式
R%gkRx[
apportionment of estate duty 遗产税的分摊
I+JWDYk appraisal 估价；评估
+Dvdv<+ appreciable growth 可观增长
2Y~UeJ_\Lq appreciable impact 显着影响
TtZ Zjeg+V appreciable increase 可观增长
Kmy 'z appreciation 增值；升值
P9d%80(b4 appreciation against other currencies 相对其他货币升值
\VY!= 9EV appreciation of the exchange value of Hong Kong dollar 港元汇值上升
n oWjZ appreciation tax 增值税
NO$n-<ag appropriation 拨款；拨用；拨付
|E{tS,{OhJ appropriation account 拨款帐目
]JGh[B1gh Appropriation Bill 拨款法案
FEOr'H<3x appropriation-in-aid system 补助拨款办法
L >*
F8 |g approved assets 核准资产
OGl> i approved basket stock 认可一篮子证券
M't~/&D# approved budget 核准预算
(tZ#E L0 approved charitable donation 认可慈善捐款
l'yX_`*Iq approved charitable institution 认可慈善机构
GUX! kj approved currency 核准货币；认可货币
Gp 8%n approved estimates 核准预算
F4P=Wz] approved estimates of expenditure 核准开支预算
B #o/3 approved overseas insurer 核准海外保险人
? PI q/[tk approved overseas trust company 核准海外信托公司
hMcSB8 ? approved pooled investment fund 核准汇集投资基金
W UC-* ( approved provident fund scheme 认可公积金计划
1yFVF approved provision 核准拨款
L# approved redeemable share 核准可赎回股份
yQP !Vt^ approved regional stock 认可地区性证券
aJ!(c}N~97 approved retirement scheme 认可退休金计划
xXa* d approved subordinated loan 核准附属贷款
S7|6 dwQ& arbitrage 套戥；套汇；套利
xg:r5Z/|) arbitrageur 套戥者；套汇者
C-wwQbdG/ arbitrary amount 临时款项
l7{]jKJu e arrangement 措施；安排；协定
f82$_1s^ arrears 欠款
Sn o7Ru2 arrears of pay 欠付薪酬
@k<
e] @r arrears of revenue 逾期未收税款；逾期未收的帐项
BIu %A]e" articles of association 组织章程；组织细则；组织章程细则
@ve4rc/LI Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Ark+Df/ ascertainment of profit 确定利润
1/ZvcdYB "Asia Clear" “亚洲结算系统”
1\' ?. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{c
82bFiv Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,]:vk|a#; Asian Development Fund [ADF] 亚洲发展基金
"7w~0?} Asian dollar bond 亚洲美元债券
.,-,@ZK Asian dollar market 亚洲美元市场
.2K4<UOAbm Asian dollar rate 亚洲美元利率
a'NxsByG]s Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\IL; }D{ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
fPW|)e" asked price 沽盘；喊价；索价；卖方报价
ujlIWQU2mo assessable income 应评税入息
SH oo v assessable loss 应评税亏损
su?{Cj6* assessable profit 应评税利润
96V@+I assessable value 应评税值
ym\AVRO{ assessed profit 估定利润
8LI
aN} assessed value 经评估价值
dwH8Zg$B assessment 评税；评定；估价；评税单
T9s $IS , assessment number 评税编号；估价编号
P M
x`P B assessment of additional tax 补加税评税
d65fkz==A) assessment of performance 业绩评估；实绩评价
\t pJ Assessor 评税主任
PZT ]H? asset price bubbles 资产价格泡沫
rP5&&Hso asset-backed securities 具资产保证的证券
<>|&%gmz assets accretion 资产增值
DGs=.U-=e assets and liabilities 资产与负债
{S9't;%] assets betterment statement 资产递增表；资产改进表
+%O_xqq assets lending 实物放款；有抵押贷款
">8]Oi;g assets of the company passing on the death 死者去世时转移的公司资产
/J0YF
assets pledged as security for liabilities 用作负债抵押的资产
i8h(b2odQ assets portfolio 资产投资组合
r>>4)<C7J assets price 资产价格
U~;Rzoe)q* assets quality 资产质素
n]G_#
; assets realization 资产变现
eT(/D/jan assets refinancing arrangement 资产再集资安排
6%j v|\> assets securitization 资产证券化
J|O=w( assets situated outside Hong Kong 在香港以外地方的资产
]+U:8* assets stripping 削减资产；拆卖资产
)A@
}mIs" assets value 资产值
Ok0zgi assignee 承让人
*b tLd7c% assignment 转让；转让书；转让契
QU#u5sX A assignment of interest 权益转让
_f "HU KGN assignment of letters patent and trade mark 专利证书及商标转让
LTn@OhC assignment of property 物业转让；物业转让书
nV[0O8p2Md assignment right 转让权
+t9$*i9`L assignor 转让人
B% ]yLJ associate 有联系的人；有关连人士；相联者；合伙人；联系人
A:-M RhE9X Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
nnzfKn:J associate member 附属会员
jfLkp >2E' associated body corporate 相联法人团体
|D@/4B1P associated company 相联公司；联属公司
B-R& v8F associated corporation 相联法团
"k ;j@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)}Vb+ 公认会计师公会〔英国〕
k;7R 3O @ Association of Futures Exchange Brokers 香港期货经纪协会
_v[ yY3=3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~o <+tL association of underwriters 承保人组织
B}:/2?gQ assumption of control 接管
$!'S7;*uW assurance 担保；保险；转易；转易书
/k$H"'`j4 assurance of interest 权益的转易
' aN`z3T at 19XX price 按一九ＸＸ年价格计算
b u2@~ at a discount 按赔价计算；按贴水价格计算；打折扣
UY ^dFbJ at a premium 按溢价计算；按升水价格计算
_, " ?R]MO at call 通知付款；按通知
)335X wA+ at constant market price 按固定市价计算
!nm[ZrS P at constant price 按固定价格计算
5W Z9z-6 at cost 按成本计算
nDFF,ge;a# at current market price 按当时市价计算；按现时市价计算
Q; V*M at current price 按当时价格计算；按现时价格计算
p{V_}:|=Q at factor cost 按要素成本计算；按生产要素成本计算
L~Hl?bK at money-of-the-day price 按付款当日价格计算
M0B6v} ^H at or better 按指定或较佳价位〔买卖指令〕
LH:M`\(DL1 at par 按面值计算；平价
tx+KxOt9Y at sight 见票即付
A^%li^qz at the close 按收市盘
4lb(qKea at the opening 按开市盘
<n+]\a97* attestation 见证；见证条款
x5X;^.1Fr at-the-money option 平价期权
>qqI6@h]c attorney 受权人；受托代表人
V[Z^Z attornment 新拥有人承认书
!vrdu OB attributable profit 可归属利润
_EusY3q attributable share value 可归属股份价值
|}FK;@'I 6 Auckland Stock Exchange 奥克兰证券交易所
rnkq. auction 拍卖
Au=9<WB%H auctioneer 拍卖商
@) \{u$ audit 审计；核数
zXEu3h Audit Commission 审计署
MF41q%9p Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
z#j)uD 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〕
O(_a6s+m audit review 帐目审查
n[E#K`gg' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
f%g^6[ audited account 审计帐目；经审计的帐目
FX
yyY-(O audited annual account 经审计的周年帐目
2 &(w\#' audited balance sheet 经审计的资产负债表
8V08>M auditor 核数师；核数主任；审计师
8Qo~ zO auditor's certificate 核数师证明书；审计师证明书
nt5x[xa auditor's report 核数师报告；审计师报告
m|CB') Aussie bond 澳元债券
u2FD@Xq? austerity budget 紧缩预算
0afDqv rC6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
& az
:YTq Australia All Ordinaries Index 澳洲所有普通股票指数
YF4?3K0F:k Australian Dollar [AUD] 澳元
#s}c K Australian Options Market 澳大利亚期权市场
{hN vCk Australian Securities Commission 澳洲证券事务监察委员会
(C&Lpt_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
%XQ!>BeE Australian Stock Exchange 澳大利亚证券交易所
d3IMQ_k Austrian Schilling [ATS] 奥地利先令
w nPg ). authentication 认证；鉴证
liuw! authority to purchase 委托购买证；委购书
yu~o9 authorization 认可；核准；授权；授权书
AeZ__ X authorization by direction 指示授权
/uNg ftj authorization by instruction 指令授权
H}p5qW.tH: authorization by warrant 令状授权
@:ojt $ authorization of unit trust 单位信托的认可
5gg
Yg $ authorized agent 指定代理人
b@> MA authorized capital 法定资本
5;alq]m7 authorized clerk 出市员
}~akVh`3 authorized dealer 认可交易商
>QcIrq%= authorized financial institution 认可财务机构
v 0 3 authorized fund 认可基金
^'Z ?BK authorized fund house 获授权的基金公司；认可基金公司
e -yL authorized institution 认可机构
e Lj1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f~r q) 2V: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
W> H GB authorized insurer 获授权保险人；获认可承保人
2C & G' @> authorized investment 特准投资项目
AWG;G+ authorized person 获授权人
bzC| aUGM authorized representative 获授权代表
'L yEdlC ] authorized share capital 法定股本
J?1U'/Wx2 automated quotation system 自动报价系统
"J_#6q* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
p!_3j^"{ 自动交易系统〔香港期货交易所有限公司〕
[2l2w[7Rid automatic adjustment mechanism 自动调整机制
<aPbKDF~V automatic adjustment system 自动调整系统
*URBx "5XZ Automatic Clearing House 自动票据交换所
~x #RI t automatic exchange rates accumulation system 自动化汇率累集系统
YTk "'q- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
W[R^5{ k` automatic teller machine [ATM] 自动柜员机
jI;iTKjB( autopay 自动转帐
Z+%w|Sx available assets 可用资产
dln1JZ! available fiscal reserve 现存财政储备
h8)m2KrZ!. available profit 可用利润
GI
; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
xis],.N average 平均；平均数；海损
AY
B~{ average basic salary 平均基本薪金
iL 6Yk @ average consumer expenditure 平均消费开支；一般消费开支
,P.yl ~'Al average cost 平均成本
$-Yq? : average cost of land production 增辟土地平均成本
q-lejVS(g average daily turnover 平均每日成交额
?r}'0 dW average daily wage rate 平均每日工资率
Ob~7r*q average expenditure pattern 平均开支模式
b ZKlQ<sI average growth rate 平均增长率
6]D%|R,Q#} average net fixed assets 固定资产平均净值
h@H8oZ[ average of relatives 相对价格平均数
IHs^t/;Iv average price 平均价格
F^/b!)4X average propensity to consume 平均消费倾向；一般消费倾向
f7y3BWOi] average propensity to save 平均储蓄倾向；一般储蓄倾向
L#>^R average rate 平均率
4]P5k6 nV average revenue 平均收入；平均收益
x&4gy%b average stock 平均库存；平均存货
O'L9 s>B average yearly rent 平均年租
$[*QsU%% avoidance of double taxation 避免双重课税
CwL8-z0 Jn avoidance of tax 避税
