A:
2$91+N*w9 A share Ａ股；甲类股份
nGVqVSxKT abatement of tax 减税；减扣免税额
9PAp*`J@kr ABN AMRO Bank N.V. 荷兰银行
UPYM~c+} above-the-line expenditure 线上项目支出；经常预算支出
b q O"k t above-the-line receipt 线上项目收入；经常预算收入
1#(1Bs 6X ABSA Asia Limited 南非联合亚洲有限公司
!iw
'tHhR absolute change 绝对数值变更
^~ Sn{e sA absolute expenditure 实际开支
f+V':qz absolute guideline figure 绝对准则数字
"->:6Oe2 absolute interest 绝对权益
=-qsz^^a- absolute order of discharge 绝对破产解除令
v`&Z.9!Tz^ absolute profit margin 绝对利润幅度
ob{pQ x7 absolute value 实值；绝对值
~ #CCRUhM absolutely vested interest 绝对既得权益
J (h> absorbed cost 已吸收成本；已分摊成本
1 GdD absorption 吸收；分摊；合并
Q
Y'-] absorption rate 吸收率；摊配率；分摊率
lu_Gr=#O ACB Finance Limited 亚洲商业财务有限公司
5o/rV.I acceptable form of reciprocity 合理的互惠条件
Jy_'(hG acceptable rate 适当利率；适当汇率
d
eg>m?Y acceptance agreement 承兑协议
g8Z14'Ke acceptance for honour 参加承兑
Eg*3**gTO acceptor 承兑人；接受人；受票人
Z-@}~#E acceptor for honour 参加承兑人
o[# a}5Y accident insurance 意外保险
>gl.(b25C Accident Insurance Association of Hong Kong 香港意外保险公会
` cpcO accident insurance scheme 意外保险计划
Z3dd9m# .] accident year basis 意外年度基准
B/OO$ =>( accommodation 通融；贷款
V1.F`3h~ accommodation bill 通融票据；空头票据
x8 Sq+B Y accommodation party 汇票代发人
G$ FBx account balance 帐户余额；帐户结余
~<aB-. d account book 帐簿
C)j)j& account collected in advance 预收款项
y`\Mhnj account current book 往来帐簿
8GldVn.u account of after-acquired property 事后取得的财产报告
1'
m
$_ account of defaulter 拖欠帐目
9f\8oJQ account payable 应付帐款
^v-'=1ub? account payee only [A/C payee only] 只可转帐；存入收款人帐户
8:xo ~Vc account receivable 应收帐款
pC-OZ 0 account receivable report 应收帐款报表
=f!M=D account statement 结单；帐单；会计财务报表
__j8 jEV account title 帐户名称；会计科目
nY)Pxahm 7 accountant's report 会计师报告
`Tj}4f Accountant's Report Rules 会计师报告规则
R6;>RR U_ accounting and auditing procedure 会计与审计程序；会计与核数程序
F]YKYF' 1I Accounting Arrangements 《会计安排》
Q8y|:tb$Y accounting basis 会计基础
Z<W6Avr accounting by Official Receiver 破产管理署署长呈交的帐目
E 6: p Accounting Circular 《会计通告》
^A`( accounting class 会计类别
M;qL)vf
accounting date 记帐日期；会计结算日期
l #Q`f. accounting for money 款项核算
7 h1 gU Accounting Officer 会计主任
f h#_Mj+y accounting period 会计报告期；会计期
#Uh 5tc accounting policy 会计政策；会计方针
"ux]kfoT accounting practice 会计惯例
AvZ) 1( accounting principle 会计准则
{R;M`EU> accounting record 会计记录
yU,xcq~l accounting report 会计报告
p'~5[JR: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
aUK4{F ; Accounting Society of China 中国会计学会
tY=%@v'6? accounting statement 会计报表
c^ s> accounting system 会计制度；会计系统
_eV n#!| accounting transaction 会计事项；帐务交易
'qAfei'] accounting treatment 会计处理
r%d 11[z accounting year 会计年度
!T#y r) accretion 增值；添加
p ^P y, accrual 应计项目；应累算数目
)H)Udhz accrual basis 应计制；权责发生制
CDnz
&? accrual basis accounting 应计制会计；权责发生制会计
9^ p{/Io accrue 应累算；应计
|+- i'N 9 accrued benefit 应累算利益
RWCS
u$ accrued charges 应计费用
aa8Qs lm accrued cumulative preference share dividend 应累算的累积优先股股息
bK\WdG\; accrued expenses 应累算费用
y PYJ c accrued interest payable 应付利息；应计未付利息
?4e6w accrued interest receivable 应收利息；应计未收利息
#Hi]&)p_ accrued right 累算权益
@BUqQ9q: accruing profit 应累算的利润
AijTT% accumulated fiscal reserve 累积财政储备
$?A A" Nz accumulated profit 累积利润；滚存溢利
aLt{X) ? accumulated reserve 累积储备
}Xj_Y]T accumulation of surplus income 累积收益盈余
xc.D!Iav acquired assets 既得资产
9ox|. 68q acquisition 收购；购置；取得
'%C.([ acquisition cost 购置成本
siYRRr acquisition expenses 购置费用
Y>Hl0$:= acquisition of 100% interest 收购全部股权
GA.bRN2CI2 acquisition of control 取得控制权
8zD H<Gb acquisition of fixed assets 购置固定资产
{$Y D-bqY acquisition of shell “买壳”
x ;,xd acquisition price 收购价
F LI8r: act of God 天灾
v9m;vWp acting partner 执事合伙人
+\GZ(!~ active market 买卖活跃的市场；交投畅旺的市场；旺市
WwtE=od active partner 积极参与的合伙人
yr2L active trading 交投活跃
V9u\;5oL actual circulation 实际流通
9zYiG3 d actual cost 实际成本
c[_^bs>k actual expenditure 实际开支；实际支出
T% 13 ' actual income 实际入息；实际收入；实际收益
cvE.r330| actual market 现货市场
6F.7Ws < actual price 现货价；实际价格
1] Q 2qs actual profit 实际利润
_iJXp0g actual quotation 实盘；实际价位；实际报价
OP`Jc$| 6 actual year basis 按实际年度计算
'z}M[h
K] actuals 实货
6 8<Z\WP actuarial investigation 精算调查
~X< cG=p~u actuarial principle 精算原则
7[v@*/W@ actuarial report 精算师报告
!{ tiTA Actuarial Society of Hong Kong 香港精算学会
)9L pX actuarial valuation 精算师估值
5b1uD>,;y actuary 精算师
rjHIQC C ad referendum agreement 暂定协议；有待覆核的协定
4bev* [k ad valorem duty 从价税；按值征税
$KWYe{# ad valorem duty system 从价税制
kgapTv>q ad valorem fee 从价费
Fra>|;do ad valorem tariff 从价关税
76A>^Bs\/ additional allowance 额外免税额
IAF;mv}' additional amount for unexpired risk 未过期风险的额外款额
Secq^#]8 additional assessable profit 补加应评税利润
M'zS7=F!: additional assessment 补加评税
5 k%9>U%$ additional commitment 额外承担
S=H_9io additional commitment vote 额外承担拨款
0T#xM( q[K additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
N&^xq_ 9& additional dependent parent allowance 供养父母额外免税额
h@;)dLo0z additional provision 额外拨款
;=+Zw1/g additional stamp duty 附加印花税
,ah*!Zm.kk additional tax 补加税罚款；补加税款
fA_%8CjI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
+6hl@Fm( adjudged bankrupt 被裁定破产
.^~ l_ LkA adjudicated bankrupt 裁定破产人
u}}9j&^Xa adjudication fee 裁定费；评定印花税额手续费；评估契据费
}PQSCl^I adjudication of bankruptcy 裁定破产；宣告破产
0GX10*t. adjudication of insolvency 裁定无力偿还债务
4s~HfxYT adjusted actual 经调整的实数；调整后的实数
=v4r M0m, adjusted current assets 经调整的流动资产；调整后的流动资产
>$naTSJq adjusted figure 经调整的数字；调整后的数额
4[#6<Ixf adjusted liabilities 经调整的负债；调整后的负债
p/k<wCm6 adjusted loss 经调整的亏损；调整后的亏损
poQdI?ed, adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
F|?+>c1} adjusted profit 经调整的利润；调整后的利润
/pN'K 5@ adjusted surplus 经调整的盈余额；调整后的盈余额
a We Bav}_ adjusted value 经调整的价值；调整后的价值
>*= =wlOB adjustment 调整；修订；理算〔保险〕
ihiuSF<NaQ adjustment centre 调剂中心
twtkH~`"Q adjustment lag 调整过程的时间差距；调整时差
Bhu@ 2KdA adjustment mechanism 调整机制
u-QO>3oY6 adjustment of loss 亏损调整
2 zKo adjustment process 调整过程；调整程序
z_Wm
HB adjustment range 调整幅度
Yn4)Zhk k administered exchange rate 受管制汇率
,<$YVXe/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#PslrA.
E administration expenses 行政费用
]A]Ft!`6 z administration fee 手续费；行政费
n^AP"1l8?0 administration in bankruptcy 破产管理
Xqg.kX administration order 遗产管理令
4W!\4Va administrator 管理人；遗产管理人
XpgV09.EE administrator of the estate 遗产管理人
| 7 m5P@X admission of debt 债项承认书
_}zo
/kDA admission of proof 接纳债权证明
h41$|lonU% advance 放贷款项；垫付款项；预支款项；预付款项
Z>x7|Q3CX advance account 暂支帐目；预付款帐户
m0|Ae@g~3 advance compensation 预付补偿金
6h2x~@ advance from shareholder 股东垫款
t{Hh&HX advance pending reimbursement 预支以待日后付还
z|3`0eWIG advanced economy 先进经济体系
!@pV)RUv7 advancement 预付；预付财产
4 `8IFK advances warrant 垫款令
D d0Qp-:2 advancing 贷出
AhvvuN$n% adverse balance 逆差
Q+b.-iWR adverse exchange 逆汇
>+:r ' advertisement addressed to shareholders 在报章刊登的致股东通告
mQJ4;BJw advice for collection 托收通知书
2y+70(E1 advice of drawing 提款通知书；汇票通知书
N.0HfYf advice of payment 付款通知
Ht|",1yr+ Advisory Committee [Securities and Futures Commission]
$N;"}G z 谘询委员会〔证券及期货事务监察委员会〕
j|[(*i%7| Advisory Committee on Diversification 经济多元化谘询委员会
H DF"]l; affidavit 誓章；遗产申报誓章
tw'hh@7-Y affidavit of no receipt 述明无收款的誓章
?7yQ& p affiliate 联号；联营公司；附属公司
,u}<Ws8N affiliated company 附属公司；联号；联营公司
OL=ET)Y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8: HSPDU. affordability 负担能力
9H h~ n R? African Development Bank [AfDB] 非洲开发银行
X`yNR; > after-acquired property 事后取得的财产
.!JMPf"QEI after-hours dealing 市后交易
3(!/["@7 after-tax profit 税后盈利；税后利润；税后溢利
(0E U3w?] agency agreement 代理协议
&Y,Q>bu agency expenses 代理机构的开支
d"H<e}D agency fee 代理费
aKv[ Agency Law 《代理法》
50LHF % agent 代理人；承销人
sDLS*467 agent of company 公司代理人
:1aL9 fT agent's fee 代理人费；经纪费
CAUi jMI@ aggregate 总计；总数；总体数字
A\".t=+7
aggregate amount 总款额；总额
;Z ]<S_#- aggregate assets and liabilities 总体资产与负债
qyg*n>nt aggregate at constant price 按固定价格计算的总体数字
atY *8I| aggregate demand 总需求
K??1,I aggregate gross position 总持仓量
ybZ} aggregate limit 总限额
]alh_ U aggregate of salaries tax 合计薪俸税
g1ZV&X=2 aggregate performance 总体表现；总体业绩
Abj97S aggregate supply 总体供应
Z-(} l2\ aggregate surplus 总盈余
s$DGd
T) aggregate total 整体总额
\ Y*h aggregate value 总值；合计价值
},DyU aggregated basis 合计基准
bh6 d./ aggregated net chargeable income 合计应课税入息实额
[ULwzjss#L aggregation 合并计算；合计；总和
8f?rEI\0GD aggregation of incomes of husband and wife 夫妇入息合并计算
m@ i 2# aggregation of property 财产的总和
GAv)QZ yV$ agio 差价；贴水
S8O)/Sg= 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》
9>N\s Oh Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u4:\UC' 《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}xY Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Z ^s+ vi 《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》
3->,So0Y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$^}[g9] 1 《香港政府和大韩民国政府关于相互促进和保护投资协定》
jip\4{'N agreement for a settlement 授产协议
f
hQy36i@ agreement for assignment 转让协议
7}Bj|]b) ~ agreement for sale 售卖协议；买卖协议
}>V /H]B agreement for sale and purchase 买卖协议
^:qD .h>& agreement for the payment of interest 支付利息协议
NMXnrvS& agreement for the repayment of money 还款协议
hUV k54~l agreement of reinsurance 再保险协议
^J8uhV;w Agricultural Bank of China 中国农业银行
|~SE" air passenger departure tax 飞机乘客离境税
#2 \8?UPd Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
H(G!t`K airport tax 机场税
%a5t15 9 alcohol duty 酒精税
tXt:HVN alienation 让与；让渡；转让
7))\'\
alimony 生活费；赡养费
%X;7--S%?g All Ordinaries Index [AOI] 所有普通股指数
\a"i7Caa all risks 全险；综合险
re; Lg
C All Sales Record for Stock Market 《股票市场成交报告》
9# uIC7M Allied Capital Resources Limited 新联财务有限公司
Z<;U:aH?} all-items index [Consumer Price Index] 总指数〔消费物价指数〕
zI:(33) allocation letter 拨款信件
25d\!3#E allocation of fund 分配款项；预留款项
"Y7+{ allocation of profit 利润分配；溢利分配
{AOG"T&< allocation warrant 拨款令
*z q .C allotment 分配；配股
.eo~?u<j& allotment notice 股份配售通知；配股通知
a mqOxb allotment of shares 股份分配
{>@QJlE0 allowable 可获宽免；免税的
|| [89G allowable business loss 可扣除的营业亏损
MY!q% allowable expenses 可扣税的支出
\yNQQ$B allowance 免税额；津贴；备抵；准备金
lW
p~t allowance for debts 债项的免税额
wX ,h< \7 allowance for depreciation by wear and tear 耗损折旧免税额
Z!= L allowance for funeral expenses 殡殓费的免税额
;)?( 2
wP allowance for inflation 为通货膨胀而预留的款项；通胀准备金
EZ<80G allowance for repairs and outgoings 修葺及支出方面的免税额
5G#$c'A{4 allowance to debtor 给债务人的津贴
RU0i#s uiz alteration of capital 资本更改
YZ+>\ x alternate trustee 候补受托人
:r&iM b:Ra amalgamation 合并
wUoiXi09 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
, 9mgYp2 ambit of charges 征税范围；收费范围
e 8,{|a amended valuation 经修订的估值
}!8nO; American Commodities Exchange 美国商品交易所
CM9 XPr American Express Bank Limited 美国运通银行
|QVr `tE< American Stock Exchange 美国证券交易所
!tU'J"Zy amortization 摊销
A:eFd]E{( amount due from banks 存放银行同业的款项
PL@~Ys0 amount due from banks abroad 存放海外银行同业的款项
iU5P$7 .p amount due from holding companies 控股公司欠款
L}$z/ jo amount due from local banks 存放本港银行同业的款项
+{.780| amount due to banks 银行同业的存款
}X]\VSF{ amount due to banks abroad 海外银行同业的存款
IU|kNBo amount due to holding companies 控股公司存款
2Z)4(, amount due to local banks 本港银行同业的存款
r|
f-_D amount due to outport banks 外埠银行同业的存款
H?tUC bw amount for note issue 发行纸币的款额
oV9z(!X/ amount of bond 担保契据的款额
l-}KmZ] amount of consideration 代价款额
+Q)ULnie e amount of contribution 供款数额
>GXXjAIu/ amount of indebtedness 负债款额
bKMWWJf*' amount of principal of the loan 贷款本金额
y7z( &M@ amount of rates chargeable 应征差饷数额
o'Wz*oY))\ amount of share capital 股本额
5;m RGY amount of sums assured 承保款额
KY$k`f6?P amount of variation 变动幅度
'. ( ~ amount of vote 拨款数额
BFWi(5 8q amount payable 应付款额
WuM C^ amount receivable 应收款额
p&^ J=_O Amsterdam Stock Exchange 阿姆斯特丹证券交易所
i@5 )` <? analysis 分析
^gOww6$ < ancillary risk 附属风险
Z~p!C/B annual account 周年帐目；周年帐目报表；年度决算；年结
y <uAp annual accounting date 年结日期
X&a:g annual allowance 每年免税额；年积金；年度津贴；年津
q$gz_nVq,b annual balance 年度余额
E ] B7 annual disposable income 每年可动用收入
D `pQ7 annual estimates 周年预算
N}b^fTq annual fee 年费
:"QfF@Z{ annual general meeting 周年大会
lpy:3`ti annual growth rate 年增率；每年增长率
bb;(gK;F annual long-term supplement 长期个案每年补助金
Izn
T|l^ annual pensionable emolument 可供计算退休金的年薪
~~nqU pK?v annual report 年报
JJ ?I>S N! Annual Report on the Consumer Price Index 《消费物价指数年报》
?^u^im annual return 周年报表；周年申报表；每年报税表格
rkDi+D 6`q Annual Return Rules 《周年报表规则》
u7s"0f` annual review of consumer prices 每年消费物价回顾
GqLq gns annual roll-forward basis 逐年延展方式
{6*#3m
Kk annual salary 年薪
+ZA)/ annual statement 年度报表；年度决算表
~$<UE }qp 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
CqFeF?xd8h annuitant 年金受益人
uSN"vpc4D annuity 年金
Nxk(me c" annuity contract 年金合约
4w4 ^yQE annuity on human life 人寿年金
+
P7o4]:/ antecedent debt 先前的债项
7 [d ? ante-dated cheque 倒填日期支票
XF*.Jg] anticipated expenditure 预期开支
M;jcUX_ { anticipated net profit 预期纯利
m%QSapV anticipated revenue 预期收入
;3"@g]e anti-inflation measure 反通货膨胀措施
VUtXx vH anti-inflationary stance 反通货膨胀立场
<T+!V-Pj* apparent deficit 表面赤字
&!L:"] =+ apparent financial solvency 表面偿债能力
P4k;O?y apparent partner 表面合伙人
#.._c?%4/ application for personal assessment 个人入息课税申请书
Y$<D9f s3 application of fund 资金应用
pKT2 ^Q}-h application to release as liquidator and to destruct the books of accounts and documents
y('k`>C 申请免除清盘人职务及毁灭帐簿与文件
RWKH%C[Yd appointed actuary 委任精算师
FhkkW W L appointed auditor 委任核数师；委任审计师
3mO; JXd appointed trustee 委任的受托人
c_.-b=zm appointer 委任人
9QwKakci apportioned pro rata 按比例分摊
mwC=o5O apportionment 分配；分摊
''H" ^oS Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
sy/nESZs apportionment formula 分摊方程式
0uvzxmN apportionment of estate duty 遗产税的分摊
8wK ~
i appraisal 估价；评估
K j3?ve~ appreciable growth 可观增长
t"vRc4mf appreciable impact 显着影响
hyg8wI appreciable increase 可观增长
PuL<^aJ appreciation 增值；升值
Z=?aEU$7 appreciation against other currencies 相对其他货币升值
S`!-Cal`n appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-!e7L >w appreciation tax 增值税
vLT0ETHg6 appropriation 拨款；拨用；拨付
ZnW@YC#9 appropriation account 拨款帐目
W*N$'% Appropriation Bill 拨款法案
Bv6 K$4 appropriation-in-aid system 补助拨款办法
By)u-)g9 approved assets 核准资产
y<:<$22O approved basket stock 认可一篮子证券
z >m=h)9d~ approved budget 核准预算
P7.' kX9 approved charitable donation 认可慈善捐款
i-"
p)2d=# approved charitable institution 认可慈善机构
9'[ N1Un.= approved currency 核准货币；认可货币
}ns -W3B' approved estimates 核准预算
(R!hj w~ approved estimates of expenditure 核准开支预算
-0C@hM,wm approved overseas insurer 核准海外保险人
1} %B%*N approved overseas trust company 核准海外信托公司
T{+Z(L approved pooled investment fund 核准汇集投资基金
B<?w h0 approved provident fund scheme 认可公积金计划
3Ot~!AlR approved provision 核准拨款
lIRlMLuG approved redeemable share 核准可赎回股份
|7k_N|E approved regional stock 认可地区性证券
J h&~ToF! approved retirement scheme 认可退休金计划
ZcJ\ZbE| approved subordinated loan 核准附属贷款
hk[
%a$Y arbitrage 套戥；套汇；套利
Oz:
*LZ arbitrageur 套戥者；套汇者
r^Zg-|gr arbitrary amount 临时款项
_hu ")os arrangement 措施；安排；协定
u #w29 Pm arrears 欠款
eW J`$"z arrears of pay 欠付薪酬
ml`8HXK0 arrears of revenue 逾期未收税款；逾期未收的帐项
Jl 3g{a articles of association 组织章程；组织细则；组织章程细则
iB[~ U 3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
n+;6=1d7ZW ascertainment of profit 确定利润
Gh.[dF? "Asia Clear" “亚洲结算系统”
6( CDNMzj Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Jg}K.1Hs Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
T~0k"uTE Asian Development Fund [ADF] 亚洲发展基金
K%v1x Z Asian dollar bond 亚洲美元债券
\%]I{ Asian dollar market 亚洲美元市场
hrG M|_BE Asian dollar rate 亚洲美元利率
~\LCvcY"X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
).^}AFta Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
xG&)1sT#-\ asked price 沽盘；喊价；索价；卖方报价
G s+3e8 assessable income 应评税入息
Eow_&#WW;P assessable loss 应评税亏损
a2'^8;U*_ assessable profit 应评税利润
d?`ny#,G B assessable value 应评税值
,I 1 R V assessed profit 估定利润
fk1 ASV<rN assessed value 经评估价值
ojvj}ln assessment 评税；评定；估价；评税单
'( bgs assessment number 评税编号；估价编号
? T9(Vw assessment of additional tax 补加税评税
.sC?7O = assessment of performance 业绩评估；实绩评价
Szbb_i{_
` Assessor 评税主任
}J"> }j]/ asset price bubbles 资产价格泡沫
TJ q~)Bm asset-backed securities 具资产保证的证券
m< _S_c assets accretion 资产增值
3 @ak<9& assets and liabilities 资产与负债
F
*F wRj
assets betterment statement 资产递增表；资产改进表
3RLF p\i"s assets lending 实物放款；有抵押贷款
%LV m3e9 assets of the company passing on the death 死者去世时转移的公司资产
[W %$qZlP assets pledged as security for liabilities 用作负债抵押的资产
Dn&D!B assets portfolio 资产投资组合
#]nx!*JNZ assets price 资产价格
0U%f)mG assets quality 资产质素
X/iT)R]b assets realization 资产变现
EQ'V{PIfj assets refinancing arrangement 资产再集资安排
?7<JQh)"e assets securitization 资产证券化
Zjbc3 M5 assets situated outside Hong Kong 在香港以外地方的资产
a}%#* J)! assets stripping 削减资产；拆卖资产
=| 3f s7 assets value 资产值
*%{gYpn assignee 承让人
P"B0_EuR<T assignment 转让；转让书；转让契
):i&`}SY assignment of interest 权益转让
CC#;c1t assignment of letters patent and trade mark 专利证书及商标转让
d
,4]VE assignment of property 物业转让；物业转让书
&?mD$Eo assignment right 转让权
Ty vtm x M assignor 转让人
?c [*:N( associate 有联系的人；有关连人士；相联者；合伙人；联系人
o. 0ci+z@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
WI?oSE w associate member 附属会员
u%w`:v7Yo( associated body corporate 相联法人团体
{&jb5-*f associated company 相联公司；联属公司
ne 4Q#P associated corporation 相联法团
'nXl > Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C(00<~JC 公认会计师公会〔英国〕
S30?VG9U0f Association of Futures Exchange Brokers 香港期货经纪协会
Z .92 y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
UrqRx?# association of underwriters 承保人组织
+=O5 YR!{ assumption of control 接管
7;KwLT 9 assurance 担保；保险；转易；转易书
anXc| assurance of interest 权益的转易
0g0i4IV at 19XX price 按一九ＸＸ年价格计算
;W>k@L at a discount 按赔价计算；按贴水价格计算；打折扣
l
c+g &f at a premium 按溢价计算；按升水价格计算
9 FB19 at call 通知付款；按通知
-r-k_6QP at constant market price 按固定市价计算
u(fm@+$^ at constant price 按固定价格计算
G1 vNt7 at cost 按成本计算
0aG ni| at current market price 按当时市价计算；按现时市价计算
rg^'S1x| at current price 按当时价格计算；按现时价格计算
e" St_z( at factor cost 按要素成本计算；按生产要素成本计算
j'A_'g'^ at money-of-the-day price 按付款当日价格计算
5H*\t 7 at or better 按指定或较佳价位〔买卖指令〕
TWA-.>c at par 按面值计算；平价
Z'"tB/ =W at sight 见票即付
:]\([Q+a at the close 按收市盘
eEuvl`& at the opening 按开市盘
<StN%2WQ1 attestation 见证；见证条款
.&DhN#EN0 at-the-money option 平价期权
+j< p
\Kn> attorney 受权人；受托代表人
F oN|i"*l attornment 新拥有人承认书
;lHr =e7 attributable profit 可归属利润
R}O_[ attributable share value 可归属股份价值
$<}$DH_Y Auckland Stock Exchange 奥克兰证券交易所
'.:z&gSqx0 auction 拍卖
`{dm;j5/y auctioneer 拍卖商
XD.)Dl8 audit 审计；核数
E*]bgD7V Audit Commission 审计署
a{ L
d Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Xu%'Z".>: 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〕
uG,5BV .M audit review 帐目审查
wB.&}p9p Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
jPUwSIP audited account 审计帐目；经审计的帐目
|5lk9<z audited annual account 经审计的周年帐目
.yz}RO mN^ audited balance sheet 经审计的资产负债表
E=nIRG|g auditor 核数师；核数主任；审计师
vSEuk}pk auditor's certificate 核数师证明书；审计师证明书
&L=suD e auditor's report 核数师报告；审计师报告
As'=tIro Aussie bond 澳元债券
YNQY4\( austerity budget 紧缩预算
<0X f9a8> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\W~ N Australia All Ordinaries Index 澳洲所有普通股票指数
=vX/{C Australian Dollar [AUD] 澳元
gEy ?s8_, Australian Options Market 澳大利亚期权市场
[ CQ+p!QZ Australian Securities Commission 澳洲证券事务监察委员会
h2G$@8t}I Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Q+[n91ey** Australian Stock Exchange 澳大利亚证券交易所
YtmrRDQs Austrian Schilling [ATS] 奥地利先令
GP N]9 authentication 认证；鉴证
Fld=5B^} authority to purchase 委托购买证；委购书
AE[b},-[ authorization 认可；核准；授权；授权书
JRB9rSN^ authorization by direction 指示授权
LRL,m_gt authorization by instruction 指令授权
}\B><E{G authorization by warrant 令状授权
pFOx>u2`a authorization of unit trust 单位信托的认可
0Tx6zO authorized agent 指定代理人
qLD
?juas authorized capital 法定资本
Q'=x|K#xj authorized clerk 出市员
b,7k)ND1F authorized dealer 认可交易商
EJMM9(DQ7 authorized financial institution 认可财务机构
0XE4<U authorized fund 认可基金
eA2@Nkw~) authorized fund house 获授权的基金公司；认可基金公司
ofm#'7P 0 authorized institution 认可机构
-|$@-fY; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bCRV\myd` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,E S0NA authorized insurer 获授权保险人；获认可承保人
C5o#i*| authorized investment 特准投资项目
> qnko9 V authorized person 获授权人
wW>A_{Y authorized representative 获授权代表
M:Pc, authorized share capital 法定股本
;U/&I3dzV automated quotation system 自动报价系统
ag [ZW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
akp-zn&je 自动交易系统〔香港期货交易所有限公司〕
=$' 6(aDH automatic adjustment mechanism 自动调整机制
f6hnTbJ automatic adjustment system 自动调整系统
I|qo +u) Automatic Clearing House 自动票据交换所
h4fJvOk|! automatic exchange rates accumulation system 自动化汇率累集系统
p`olCp' Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
lXW%FH6c+ automatic teller machine [ATM] 自动柜员机
u^^[Q2LDU} autopay 自动转帐
BC^ := available assets 可用资产
?:Uv[|S#> available fiscal reserve 现存财政储备
{$0mwAOH " available profit 可用利润
DX#Nf""Pw Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
<cps2*' average 平均；平均数；海损
em%4Ap average basic salary 平均基本薪金
Ni9/}bb average consumer expenditure 平均消费开支；一般消费开支
n<LEler#M average cost 平均成本
?WGA?J %2 average cost of land production 增辟土地平均成本
%~4M+r6T average daily turnover 平均每日成交额
-_=nDH average daily wage rate 平均每日工资率
,LHn90S average expenditure pattern 平均开支模式
.s?L^Z^ average growth rate 平均增长率
~~D{spMVO average net fixed assets 固定资产平均净值
ZgTW.<.%2 average of relatives 相对价格平均数
{'7B6 average price 平均价格
- YEZ]:" average propensity to consume 平均消费倾向；一般消费倾向
ha]VWt%} average propensity to save 平均储蓄倾向；一般储蓄倾向
]E5o 1eeg average rate 平均率
WlOmJtt4) average revenue 平均收入；平均收益
|3( '
N#| average stock 平均库存；平均存货
1+_`^|eK average yearly rent 平均年租
)1?y 8_B avoidance of double taxation 避免双重课税
f z'@_4hg avoidance of tax 避税
