A:
Qc!3y>Y=_ A share Ａ股；甲类股份
3*\Q]|SI! abatement of tax 减税；减扣免税额
T~L V \}h ABN AMRO Bank N.V. 荷兰银行
_<F; &(o above-the-line expenditure 线上项目支出；经常预算支出
3b#L*- above-the-line receipt 线上项目收入；经常预算收入
'Q 7^bF^ ABSA Asia Limited 南非联合亚洲有限公司
k'
Fu& r absolute change 绝对数值变更
0W KS absolute expenditure 实际开支
j+3rS absolute guideline figure 绝对准则数字
oclU )f., absolute interest 绝对权益
p_]b=3wt~ absolute order of discharge 绝对破产解除令
Bxw(pACf absolute profit margin 绝对利润幅度
? EHh eZ{ absolute value 实值；绝对值
y3j"vKG absolutely vested interest 绝对既得权益
fE)o-q6Z absorbed cost 已吸收成本；已分摊成本
JKrS;J^97v absorption 吸收；分摊；合并
. p o, .} absorption rate 吸收率；摊配率；分摊率
yH43Yo#Rk ACB Finance Limited 亚洲商业财务有限公司
Jd v;+HN[ acceptable form of reciprocity 合理的互惠条件
I
S'Uuuz7g acceptable rate 适当利率；适当汇率
[dz3k@ >0 acceptance agreement 承兑协议
QS\wtTXj acceptance for honour 参加承兑
b5Q>e%i# acceptor 承兑人；接受人；受票人
S3 WUccv acceptor for honour 参加承兑人
uM,Ps} accident insurance 意外保险
#pK"
^O*! Accident Insurance Association of Hong Kong 香港意外保险公会
u3,O)[qV accident insurance scheme 意外保险计划
)cP)HbOd= accident year basis 意外年度基准
e3p:lu accommodation 通融；贷款
ITn PF{N accommodation bill 通融票据；空头票据
j!%^6Io4 accommodation party 汇票代发人
UuF(n$B account balance 帐户余额；帐户结余
u-:3C<&> account book 帐簿
XpE847!soL account collected in advance 预收款项
kQ lwl9 account current book 往来帐簿
[Y@>,B!V account of after-acquired property 事后取得的财产报告
:{lP9%J- account of defaulter 拖欠帐目
>}O}~ $o account payable 应付帐款
M;OMsR CVO account payee only [A/C payee only] 只可转帐；存入收款人帐户
5E~^-wX account receivable 应收帐款
&(32s! qH account receivable report 应收帐款报表
o59$v X, account statement 结单；帐单；会计财务报表
mb 1c9 account title 帐户名称；会计科目
f^u-Myk accountant's report 会计师报告
nu-&vX Accountant's Report Rules 会计师报告规则
d(ypFd9z accounting and auditing procedure 会计与审计程序；会计与核数程序
b l+g7 g; Accounting Arrangements 《会计安排》
J,u-)9yBA< accounting basis 会计基础
Ov?J"B'F accounting by Official Receiver 破产管理署署长呈交的帐目
$o f2 lA Accounting Circular 《会计通告》
DC -d@N+ accounting class 会计类别
Myiv#rQ) accounting date 记帐日期；会计结算日期
iQ2j ejd3( accounting for money 款项核算
fbbbTZy Accounting Officer 会计主任
9`Fw}yAt accounting period 会计报告期；会计期
9:VU tx#}2 accounting policy 会计政策；会计方针
x(eX.>o\ accounting practice 会计惯例
/"u37f?[^ accounting principle 会计准则
h"0)spF"d accounting record 会计记录
*0eU_*A^zO accounting report 会计报告
ArNQ }F/ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
p e+h8 Accounting Society of China 中国会计学会
T>L?\ - accounting statement 会计报表
.1{{E8Fj accounting system 会计制度；会计系统
YE{t?Y\5 accounting transaction 会计事项；帐务交易
MsP6C)dz accounting treatment 会计处理
hdrsa}{g accounting year 会计年度
(4A'$O2 accretion 增值；添加
D mLx"%H3 accrual 应计项目；应累算数目
6:Z8d%Z accrual basis 应计制；权责发生制
xSK#ovH2 accrual basis accounting 应计制会计；权责发生制会计
~tW~%]bs2Q accrue 应累算；应计
%%uE^nX> accrued benefit 应累算利益
DyGls8<\! accrued charges 应计费用
K SO D( accrued cumulative preference share dividend 应累算的累积优先股股息
/kkUEo+ accrued expenses 应累算费用
Z CPUNtOl accrued interest payable 应付利息；应计未付利息
oR=i5lA U accrued interest receivable 应收利息；应计未收利息
`a|&aj 0 accrued right 累算权益
'= fk;AiQ accruing profit 应累算的利润
9iZio3m accumulated fiscal reserve 累积财政储备
d`B<\Y#{Us accumulated profit 累积利润；滚存溢利
RK|*yt"f" accumulated reserve 累积储备
Hn(1_I%zF accumulation of surplus income 累积收益盈余
'"\M` G acquired assets 既得资产
{.{Wl,|7 acquisition 收购；购置；取得
tMiIlf!>p acquisition cost 购置成本
F1L[3D^- acquisition expenses 购置费用
~RuX2u-2&u acquisition of 100% interest 收购全部股权
Q,xL8i
M, acquisition of control 取得控制权
E3wL n/< acquisition of fixed assets 购置固定资产
j"69uj` R acquisition of shell “买壳”
.=#j dc/ acquisition price 收购价
$Xu3s~:S act of God 天灾
UGhEaKH~R acting partner 执事合伙人
cA
q3 Gh active market 买卖活跃的市场；交投畅旺的市场；旺市
cZ?Q I6|[ active partner 积极参与的合伙人
&HM-UC| active trading 交投活跃
$El-pMq actual circulation 实际流通
/;Tc] actual cost 实际成本
g8%O^)d=> actual expenditure 实际开支；实际支出
x [FLV8`b| actual income 实际入息；实际收入；实际收益
xZ9:9/Vg actual market 现货市场
2L^)k?9>g+ actual price 现货价；实际价格
' {,xQf*x actual profit 实际利润
NFs 5XpZ~ actual quotation 实盘；实际价位；实际报价
D%YgS$p[M$ actual year basis 按实际年度计算
fo@^=-4A- actuals 实货
}#O!GG{ actuarial investigation 精算调查
F`nQS &y actuarial principle 精算原则
y~
=H`PAE actuarial report 精算师报告
^[tE^(|T Actuarial Society of Hong Kong 香港精算学会
lrT2*$ w3 actuarial valuation 精算师估值
JF .Lo; actuary 精算师
c~Ka) dF| ad referendum agreement 暂定协议；有待覆核的协定
aKbmj ad valorem duty 从价税；按值征税
\WCQ>c?~ ad valorem duty system 从价税制
)#}>,,S ad valorem fee 从价费
Dsg>~J' ad valorem tariff 从价关税
_8VP'S= additional allowance 额外免税额
y p.K- additional amount for unexpired risk 未过期风险的额外款额
HgF;[rq3Q additional assessable profit 补加应评税利润
Iry$z^ additional assessment 补加评税
@^W`Yg)C additional commitment 额外承担
h4? x_"V" additional commitment vote 额外承担拨款
T
pk SY`T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
W_\zx<m additional dependent parent allowance 供养父母额外免税额
V)`2 Kw additional provision 额外拨款
B[t^u \Fk additional stamp duty 附加印花税
~7P)$[ additional tax 补加税罚款；补加税款
B X@Iq Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Wy}I"q[~So adjudged bankrupt 被裁定破产
I &t~o adjudicated bankrupt 裁定破产人
x *eU~e_jP adjudication fee 裁定费；评定印花税额手续费；评估契据费
E
$@W~).! adjudication of bankruptcy 裁定破产；宣告破产
}rTH<! j adjudication of insolvency 裁定无力偿还债务
V#t_gS adjusted actual 经调整的实数；调整后的实数
o\I MY T adjusted current assets 经调整的流动资产；调整后的流动资产
j i"g)d6 adjusted figure 经调整的数字；调整后的数额
c3A\~tHW adjusted liabilities 经调整的负债；调整后的负债
dj0; tQ=C adjusted loss 经调整的亏损；调整后的亏损
J!6FlcsZm 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
yB*,)x0
@ adjusted profit 经调整的利润；调整后的利润
~C.*Vc?| adjusted surplus 经调整的盈余额；调整后的盈余额
Hcq.Lq;2: adjusted value 经调整的价值；调整后的价值
kN1MPd4Yh adjustment 调整；修订；理算〔保险〕
~GaGDS\V adjustment centre 调剂中心
kI{DxuTad adjustment lag 调整过程的时间差距；调整时差
)D)5
`n) adjustment mechanism 调整机制
p\6cpf adjustment of loss 亏损调整
RpHlq adjustment process 调整过程；调整程序
C_.9qo]DT7 adjustment range 调整幅度
U2oCSo5:3N administered exchange rate 受管制汇率
Y?T{>"_W Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^u /%zL administration expenses 行政费用
y7R#Pk Q ~ administration fee 手续费；行政费
Hd|l6/[xz administration in bankruptcy 破产管理
$`=p] administration order 遗产管理令
--$o$ EP` administrator 管理人；遗产管理人
fV(3RG administrator of the estate 遗产管理人
NWB YpGZx admission of debt 债项承认书
Nkdv'e\ admission of proof 接纳债权证明
8sG3<$Z^ advance 放贷款项；垫付款项；预支款项；预付款项
j]a$RC# advance account 暂支帐目；预付款帐户
THA9OXP advance compensation 预付补偿金
`+J Fvn! advance from shareholder 股东垫款
(J hX:1 advance pending reimbursement 预支以待日后付还
|.IH4
K advanced economy 先进经济体系
wucdXj{% advancement 预付；预付财产
CUA @CZ6{ advances warrant 垫款令
f0Q6sV ZHa advancing 贷出
"(koR Q adverse balance 逆差
(}"D x3K adverse exchange 逆汇
g8) ,$:Uw advertisement addressed to shareholders 在报章刊登的致股东通告
g(DD8;]w< advice for collection 托收通知书
GN.O a$ advice of drawing 提款通知书；汇票通知书
]6&NIz`:, advice of payment 付款通知
r );R/)& Advisory Committee [Securities and Futures Commission]
j)1y v. 谘询委员会〔证券及期货事务监察委员会〕
bm58 8UQ Advisory Committee on Diversification 经济多元化谘询委员会
gwZ<$6 affidavit 誓章；遗产申报誓章
&dtk&P{ affidavit of no receipt 述明无收款的誓章
aD/ Rr3v> affiliate 联号；联营公司；附属公司
;?6 vKpj; affiliated company 附属公司；联号；联营公司
0MQ= Rt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)fH
Q7 affordability 负担能力
r@r%qkh(.@ African Development Bank [AfDB] 非洲开发银行
kH!Z|P s?R after-acquired property 事后取得的财产
`h}eP[jA after-hours dealing 市后交易
8 WP>u8& after-tax profit 税后盈利；税后利润；税后溢利
yTaMlT| agency agreement 代理协议
X/ ]@EF agency expenses 代理机构的开支
<QtZ6-;_f agency fee 代理费
*2X6;~ Agency Law 《代理法》
^s,3*cAU agent 代理人；承销人
E(qYCafC agent of company 公司代理人
x Q?>72grP agent's fee 代理人费；经纪费
wI#8|,]"z aggregate 总计；总数；总体数字
w$gvgz aggregate amount 总款额；总额
tz1@s nes aggregate assets and liabilities 总体资产与负债
H g+<GML aggregate at constant price 按固定价格计算的总体数字
[ X*p
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tobE 3Od4 aggregate gross position 总持仓量
)W@u g,y aggregate limit 总限额
U~
{k_'-i aggregate of salaries tax 合计薪俸税
,'NasL8?We aggregate performance 总体表现；总体业绩
;!yK~OBxt aggregate supply 总体供应
|1tKQ0jg aggregate surplus 总盈余
3WV( Ok aggregate total 整体总额
!U`&a=k aggregate value 总值；合计价值
K2 m>D=w aggregated basis 合计基准
_ %s#Cb aggregated net chargeable income 合计应课税入息实额
QxT' \7f aggregation 合并计算；合计；总和
I?KN7(9u? aggregation of incomes of husband and wife 夫妇入息合并计算
[|\6AIoS aggregation of property 财产的总和
O5dS$[`j\p agio 差价；贴水
Da^q9,| Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
;qx#]Z0 < Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r}U6LE?> 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
<,.$U\W Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q
G) s 《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》
<y 4(!z" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
IrwQ~z3I 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5C w(
4. agreement for a settlement 授产协议
ktu?-?#0, agreement for assignment 转让协议
>OG189O agreement for sale 售卖协议；买卖协议
(qcFGM22U agreement for sale and purchase 买卖协议
AR"2?2<mJ7 agreement for the payment of interest 支付利息协议
KbJ6U75|f agreement for the repayment of money 还款协议
xBHf~:! agreement of reinsurance 再保险协议
= XZU9df Agricultural Bank of China 中国农业银行
tldT(E6
air passenger departure tax 飞机乘客离境税
$`pf!b2Z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
t]c<HDCK airport tax 机场税
'2,~ 'Zk alcohol duty 酒精税
K5>3 alienation 让与；让渡；转让
^Z (cV g alimony 生活费；赡养费
/08FV|t X) All Ordinaries Index [AOI] 所有普通股指数
Gz`Jzh
j all risks 全险；综合险
)! [ B( All Sales Record for Stock Market 《股票市场成交报告》
I=`? 4% Allied Capital Resources Limited 新联财务有限公司
=dm9+ff all-items index [Consumer Price Index] 总指数〔消费物价指数〕
VPCI5mS_ allocation letter 拨款信件
X Y0kd&N8 allocation of fund 分配款项；预留款项
2OG/0cP allocation of profit 利润分配；溢利分配
Z;+,hR (( allocation warrant 拨款令
g
pciv allotment 分配；配股
\e
a* allotment notice 股份配售通知；配股通知
"|\hTRQ allotment of shares 股份分配
Nr4Fp`b8 allowable 可获宽免；免税的
3 s\UU2yr allowable business loss 可扣除的营业亏损
-]%EX :bm allowable expenses 可扣税的支出
`&;#A *C0 allowance 免税额；津贴；备抵；准备金
5n PvEN/ allowance for debts 债项的免税额
Kq 7r+ A allowance for depreciation by wear and tear 耗损折旧免税额
0jp].''RK\ allowance for funeral expenses 殡殓费的免税额
l&& i` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Rsx6vF8]5 allowance for repairs and outgoings 修葺及支出方面的免税额
aru2H6 allowance to debtor 给债务人的津贴
k?cX f j& alteration of capital 资本更改
DVQr7 tQf alternate trustee 候补受托人
s'O%@/;J amalgamation 合并
wXNng(M7
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
y)r`<B ambit of charges 征税范围；收费范围
fb
f&bJT amended valuation 经修订的估值
?! ap @)9 American Commodities Exchange 美国商品交易所
{\Pk;M {Y& American Express Bank Limited 美国运通银行
S iNgV\('U American Stock Exchange 美国证券交易所
^P^"t^O amortization 摊销
.]9`eGVWj amount due from banks 存放银行同业的款项
fWP]{z ` amount due from banks abroad 存放海外银行同业的款项
s:<y\1Ay amount due from holding companies 控股公司欠款
<n_? $ TJ amount due from local banks 存放本港银行同业的款项
8Y SvBy amount due to banks 银行同业的存款
\ :'GAByy amount due to banks abroad 海外银行同业的存款
c co i amount due to holding companies 控股公司存款
1dD%a91 amount due to local banks 本港银行同业的存款
#kQ! GMZH amount due to outport banks 外埠银行同业的存款
CI+)0=`<1B amount for note issue 发行纸币的款额
DzC`yWstP amount of bond 担保契据的款额
g.\b@0Uy' amount of consideration 代价款额
z B m~ J% amount of contribution 供款数额
>$kFYb>~q amount of indebtedness 负债款额
: b9#e g amount of principal of the loan 贷款本金额
{ UH45#Ua amount of rates chargeable 应征差饷数额
sta/i?n amount of share capital 股本额
:M6|V_Yp amount of sums assured 承保款额
mB2}(DbhE amount of variation 变动幅度
@Z0. } }Y amount of vote 拨款数额
2 amount payable 应付款额
1uo | a amount receivable 应收款额
=Vh]{ y~$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
JKKp5 ~_~ analysis 分析
+@$VJM%^7b ancillary risk 附属风险
fe\'N4 annual account 周年帐目；周年帐目报表；年度决算；年结
^uo,LTq+ annual accounting date 年结日期
qX&+ annual allowance 每年免税额；年积金；年度津贴；年津
Fpo}UQQbc annual balance 年度余额
N+V#=U y annual disposable income 每年可动用收入
?23 J(;)s annual estimates 周年预算
Qc33C A annual fee 年费
9X[378f+( annual general meeting 周年大会
l=" (Hp%b annual growth rate 年增率；每年增长率
i~ GW annual long-term supplement 长期个案每年补助金
2SU'lh\E annual pensionable emolument 可供计算退休金的年薪
6oKlr,. annual report 年报
`-nSH )GBM Annual Report on the Consumer Price Index 《消费物价指数年报》
nUY)Ln I annual return 周年报表；周年申报表；每年报税表格
)~P<ruk>,C Annual Return Rules 《周年报表规则》
Bl)D/ annual review of consumer prices 每年消费物价回顾
DN8I[5O annual roll-forward basis 逐年延展方式
w2$ L;q annual salary 年薪
?:q"qwt$F annual statement 年度报表；年度决算表
0#c-qy 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
:z?T /9,C annuitant 年金受益人
.yzX w8~S annuity 年金
* *A JFc annuity contract 年金合约
qPN annuity on human life 人寿年金
5m;pHgkb antecedent debt 先前的债项
p-C{$5&
O1 ante-dated cheque 倒填日期支票
1>_$O|dE anticipated expenditure 预期开支
-vT$UP anticipated net profit 预期纯利
<q MX,h2 anticipated revenue 预期收入
4&]NC2I anti-inflation measure 反通货膨胀措施
F 0m[ls$ anti-inflationary stance 反通货膨胀立场
D9(4%^HxV1 apparent deficit 表面赤字
fk#Ggp< apparent financial solvency 表面偿债能力
.>`7d =K T apparent partner 表面合伙人
"{{@N4^ application for personal assessment 个人入息课税申请书
5W{|? l{ application of fund 资金应用
54JI/!a application to release as liquidator and to destruct the books of accounts and documents
b9f5 申请免除清盘人职务及毁灭帐簿与文件
v&^N +>p appointed actuary 委任精算师
}WQ:Rmi appointed auditor 委任核数师；委任审计师
Rlr[uU_ appointed trustee 委任的受托人
e mq%"
;. appointer 委任人
6yaWxpW apportioned pro rata 按比例分摊
F7p`zf@O] apportionment 分配；分摊
?s 0")R& Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=c[mch%E apportionment formula 分摊方程式
a 0FU[*q apportionment of estate duty 遗产税的分摊
5o|u!#6 appraisal 估价；评估
Mf:x9# appreciable growth 可观增长
TI'~K}Te appreciable impact 显着影响
|?fc]dl1] appreciable increase 可观增长
KbRKPA` appreciation 增值；升值
,g)9ZP.F appreciation against other currencies 相对其他货币升值
4_eF c$^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}>Lz\.Z/+[ appreciation tax 增值税
la !rg#)-X appropriation 拨款；拨用；拨付
qmpU{f s appropriation account 拨款帐目
q r/N ?, Appropriation Bill 拨款法案
b~G|Bhx a appropriation-in-aid system 补助拨款办法
iu,Bmf^oD approved assets 核准资产
64!V8&Ay approved basket stock 认可一篮子证券
E }w<-] 8 approved budget 核准预算
Lop=._W approved charitable donation 认可慈善捐款
#KSB% approved charitable institution 认可慈善机构
[TpW$E0H approved currency 核准货币；认可货币
i
`8Y/$aT approved estimates 核准预算
w*N9p8hb] approved estimates of expenditure 核准开支预算
T\HP5& approved overseas insurer 核准海外保险人
UUql"$q approved overseas trust company 核准海外信托公司
Yc'7F7.<6 approved pooled investment fund 核准汇集投资基金
<Gu dx>I approved provident fund scheme 认可公积金计划
B UKh5L approved provision 核准拨款
65A>p:OO approved redeemable share 核准可赎回股份
; ,&1 approved regional stock 认可地区性证券
k@R)_,2HH approved retirement scheme 认可退休金计划
\E<)B# approved subordinated loan 核准附属贷款
0:L m=9 o arbitrage 套戥；套汇；套利
4B8{\ "6 arbitrageur 套戥者；套汇者
A&0sD}I\K arbitrary amount 临时款项
{=d\t<p*n arrangement 措施；安排；协定
2\!.w^7'^T arrears 欠款
C44 Dz.rs arrears of pay 欠付薪酬
L``K. DF arrears of revenue 逾期未收税款；逾期未收的帐项
~F]- +| articles of association 组织章程；组织细则；组织章程细则
B6Tn8@O Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Zt[1RMO ascertainment of profit 确定利润
4d3PF`,H` "Asia Clear" “亚洲结算系统”
MhB kr{8 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
CLD*\)QD\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7QRtNYo#\ Asian Development Fund [ADF] 亚洲发展基金
r).S/ Asian dollar bond 亚洲美元债券
|v{ a5|<E Asian dollar market 亚洲美元市场
I|$_[ Sw Asian dollar rate 亚洲美元利率
#PmF@
CHR Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
vexQP}N0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
GRj{*zs asked price 沽盘；喊价；索价；卖方报价
|xaA3UA assessable income 应评税入息
aARm nV assessable loss 应评税亏损
#,qikKjt2 assessable profit 应评税利润
U 07n 7`2w assessable value 应评税值
^IM;D)X&: assessed profit 估定利润
#tBbvs+% assessed value 经评估价值
rq6(^I assessment 评税；评定；估价；评税单
A\.M/)Qo assessment number 评税编号；估价编号
*4[3?~_B#6 assessment of additional tax 补加税评税
:/Nz' n assessment of performance 业绩评估；实绩评价
7z6y n= B Assessor 评税主任
@v2kAOw[ asset price bubbles 资产价格泡沫
J2H8r 'T asset-backed securities 具资产保证的证券
./ib{ @A. assets accretion 资产增值
Q_1EAxt assets and liabilities 资产与负债
B69 NL assets betterment statement 资产递增表；资产改进表
=J?<M?ugf assets lending 实物放款；有抵押贷款
/ )y~%0 assets of the company passing on the death 死者去世时转移的公司资产
L1"X` Pz[} assets pledged as security for liabilities 用作负债抵押的资产
,)Z^b$H] assets portfolio 资产投资组合
Mp$ uEi assets price 资产价格
r0j:ll d assets quality 资产质素
TiF$',WMv assets realization 资产变现
sbNCviKP assets refinancing arrangement 资产再集资安排
IEeh)aj[ assets securitization 资产证券化
M6|Q ~8$ assets situated outside Hong Kong 在香港以外地方的资产
hlkf|H assets stripping 削减资产；拆卖资产
*+qXX CA assets value 资产值
haa [ob6T assignee 承让人
**0Y*Ax@ assignment 转让；转让书；转让契
<6n(a)L1 assignment of interest 权益转让
-F|(Y1 OE assignment of letters patent and trade mark 专利证书及商标转让
|TEf? <"c assignment of property 物业转让；物业转让书
$+[HJ{ assignment right 转让权
)X| uOg&| assignor 转让人
0V srAV0 associate 有联系的人；有关连人士；相联者；合伙人；联系人
uu =e~K Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
bUz7 !M$ associate member 附属会员
&sWq SS associated body corporate 相联法人团体
{n%F^ky+7 associated company 相联公司；联属公司
tM ]qR+ associated corporation 相联法团
pU`Q[HOs Association of Chartered Certified Accountants [ACCA] [United Kingdom]
O-bC+vB]M 公认会计师公会〔英国〕
cy/;qd+!M Association of Futures Exchange Brokers 香港期货经纪协会
WZ"x\K-; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"o}3i!2Qr association of underwriters 承保人组织
YJXh|@LT assumption of control 接管
M.!U;U<? assurance 担保；保险；转易；转易书
o& $Fc8bH assurance of interest 权益的转易
oe4Fy}Y_; at 19XX price 按一九ＸＸ年价格计算
eSywWSdf0 at a discount 按赔价计算；按贴水价格计算；打折扣
!>;p^^e at a premium 按溢价计算；按升水价格计算
Al'
sY^B at call 通知付款；按通知
{o5E#<) at constant market price 按固定市价计算
:)?w 2'O at constant price 按固定价格计算
_i6G)u&N at cost 按成本计算
6#.z:_ at current market price 按当时市价计算；按现时市价计算
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4:+^ at current price 按当时价格计算；按现时价格计算
0D:J d6\ at factor cost 按要素成本计算；按生产要素成本计算
RP z0WP at money-of-the-day price 按付款当日价格计算
m_Z%[@L at or better 按指定或较佳价位〔买卖指令〕
I6'U[)% at par 按面值计算；平价
Nm:nSqc at sight 见票即付
, S}[ 48$ at the close 按收市盘
!2tZ@ p| at the opening 按开市盘
*#+X fOtF attestation 见证；见证条款
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ca* at-the-money option 平价期权
@B*?owba> attorney 受权人；受托代表人
6#KRI%adw` attornment 新拥有人承认书
2|kx:^D p attributable profit 可归属利润
KE&Y~y8O\ attributable share value 可归属股份价值
#: w/vk Auckland Stock Exchange 奥克兰证券交易所
%{5mkO&,2 auction 拍卖
Pc`d@q auctioneer 拍卖商
t!AHTtI audit 审计；核数
D%Hz'G0| Audit Commission 审计署
T Jp( Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
,c Y U 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〕
?msx audit review 帐目审查
,X)0+DNsq Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=Qp~@k=2 audited account 审计帐目；经审计的帐目
c*9Rz D#Zj audited annual account 经审计的周年帐目
&M*&oi ( audited balance sheet 经审计的资产负债表
yfnqu4Cn auditor 核数师；核数主任；审计师
|\*7J!Liv auditor's certificate 核数师证明书；审计师证明书
Q: [d auditor's report 核数师报告；审计师报告
S e%FqI Aussie bond 澳元债券
`BmAu[(e& austerity budget 紧缩预算
q!$?G]-% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
x4pl#~Su Australia All Ordinaries Index 澳洲所有普通股票指数
[58xT>5`m Australian Dollar [AUD] 澳元
"/[-U;ck Australian Options Market 澳大利亚期权市场
L8Z[Ly+_ Australian Securities Commission 澳洲证券事务监察委员会
iL)q':xz Australian Society of Certified Practising Accountants 澳洲执业会计师公会
iXqc$!lTH Australian Stock Exchange 澳大利亚证券交易所
!r,ZyJU Austrian Schilling [ATS] 奥地利先令
#'mb9GWD3 authentication 认证；鉴证
$C##S @ authority to purchase 委托购买证；委购书
t IdH?x authorization 认可；核准；授权；授权书
.1XZ9M authorization by direction 指示授权
-P]J:7*0?\ authorization by instruction 指令授权
/x"gpKwsB authorization by warrant 令状授权
@ `t )ly#N authorization of unit trust 单位信托的认可
Vrf2%$g authorized agent 指定代理人
)Mx[;IwE authorized capital 法定资本
cYF R.~p authorized clerk 出市员
U\&kT/6vh authorized dealer 认可交易商
R0(Nw7!d/[ authorized financial institution 认可财务机构
#r `hK) authorized fund 认可基金
z1aApS authorized fund house 获授权的基金公司；认可基金公司
L"rLalUw authorized institution 认可机构
yK+76\} I authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
kzZtKN9Az authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
|{k;p fPV authorized insurer 获授权保险人；获认可承保人
VZ & >zF authorized investment 特准投资项目
?D/r 1%Z authorized person 获授权人
0|nvi=4~e| authorized representative 获授权代表
B!K{y> |. authorized share capital 法定股本
I1=YSi;A automated quotation system 自动报价系统
S
U~vS Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#IDDKUE 自动交易系统〔香港期货交易所有限公司〕
2mP|
hp? automatic adjustment mechanism 自动调整机制
%L+/GtxK automatic adjustment system 自动调整系统
DZ?>9W { Automatic Clearing House 自动票据交换所
JAj<*TB.% automatic exchange rates accumulation system 自动化汇率累集系统
+ ^{;o0kcx Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
WZ&/l 65J automatic teller machine [ATM] 自动柜员机
x2ln$dSy7 autopay 自动转帐
ELeR5xT available assets 可用资产
"5Bga jrB available fiscal reserve 现存财政储备
&ME[H available profit 可用利润
+?zyFb]Km Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
lb2m Wsg" average 平均；平均数；海损
]^Z7w`=%5 average basic salary 平均基本薪金
Mc oHV]x average consumer expenditure 平均消费开支；一般消费开支
l]Jk
}. average cost 平均成本
a"&@G=M@d average cost of land production 增辟土地平均成本
e 2*0NT^R average daily turnover 平均每日成交额
|jJC~/WR average daily wage rate 平均每日工资率
G5egyP; average expenditure pattern 平均开支模式
7=0uG average growth rate 平均增长率
r+3V+:f average net fixed assets 固定资产平均净值
M.zS + average of relatives 相对价格平均数
8Y3c,p/gS> average price 平均价格
%+|k>?&z7 average propensity to consume 平均消费倾向；一般消费倾向
z{bM W^F average propensity to save 平均储蓄倾向；一般储蓄倾向
.*:SZ3v average rate 平均率
m=Y9s B average revenue 平均收入；平均收益
qEX2K^y'4" average stock 平均库存；平均存货
@4^5C- average yearly rent 平均年租
9E)*X avoidance of double taxation 避免双重课税
$TU=^W)X avoidance of tax 避税
