A:
0~xaUM` A share Ａ股；甲类股份
/{N)) abatement of tax 减税；减扣免税额
`=!p$hg($ ABN AMRO Bank N.V. 荷兰银行
J 1-):3A above-the-line expenditure 线上项目支出；经常预算支出
PN\V[#nS above-the-line receipt 线上项目收入；经常预算收入
\:s k9k ABSA Asia Limited 南非联合亚洲有限公司
\o9@[t>&2 absolute change 绝对数值变更
{v+a!#{c7 absolute expenditure 实际开支
i=Kvz4h absolute guideline figure 绝对准则数字
tL8't]M, absolute interest 绝对权益
K<,Y^ 3]6? absolute order of discharge 绝对破产解除令
N &B>#: absolute profit margin 绝对利润幅度
dy_.(r5[L] absolute value 实值；绝对值
\r]('x3S absolutely vested interest 绝对既得权益
Za\RM[Z!I absorbed cost 已吸收成本；已分摊成本
silp<13HN absorption 吸收；分摊；合并
5c~'!: 7 absorption rate 吸收率；摊配率；分摊率
Ck(.N ACB Finance Limited 亚洲商业财务有限公司
v,\93mNp[ acceptable form of reciprocity 合理的互惠条件
SY6r 8RK acceptable rate 适当利率；适当汇率
J%4HNW*p acceptance agreement 承兑协议
70<K .T<b acceptance for honour 参加承兑
/s-d? acceptor 承兑人；接受人；受票人
luF# OP C acceptor for honour 参加承兑人
OQ| ,- accident insurance 意外保险
a-Fq p4 Accident Insurance Association of Hong Kong 香港意外保险公会
--/-D5 accident insurance scheme 意外保险计划
>H?uuzi accident year basis 意外年度基准
w$% BlqN accommodation 通融；贷款
}9Q f #&o accommodation bill 通融票据；空头票据
)tPl<lb accommodation party 汇票代发人
?W<cB`J account balance 帐户余额；帐户结余
Y?.gfEXSQo account book 帐簿
>'0lw+a account collected in advance 预收款项
g!`BXm W account current book 往来帐簿
Q}z{AZ account of after-acquired property 事后取得的财产报告
0(vdkC4\A account of defaulter 拖欠帐目
7h1"^} M& account payable 应付帐款
M;@Ex`+?i account payee only [A/C payee only] 只可转帐；存入收款人帐户
|
W?[,|e account receivable 应收帐款
i -V0Lm/ account receivable report 应收帐款报表
-t b;igv account statement 结单；帐单；会计财务报表
tD^a5qPh account title 帐户名称；会计科目
*C/KM;& accountant's report 会计师报告
/ T#o<D Accountant's Report Rules 会计师报告规则
J]]\&MtaO accounting and auditing procedure 会计与审计程序；会计与核数程序
% 9YA^ri Accounting Arrangements 《会计安排》
(lWKy9eTy` accounting basis 会计基础
1 ?]J;9p accounting by Official Receiver 破产管理署署长呈交的帐目
QZYM9a > Accounting Circular 《会计通告》
sBB:$X accounting class 会计类别
}u7D9_KU accounting date 记帐日期；会计结算日期
\"bLE0~ accounting for money 款项核算
}JJ::*W2n Accounting Officer 会计主任
Dzm qR0) accounting period 会计报告期；会计期
9> zD Jx accounting policy 会计政策；会计方针
8"pA9Mr accounting practice 会计惯例
`NoCH[$!+ accounting principle 会计准则
5YLho2h38! accounting record 会计记录
M->Kz{h?j accounting report 会计报告
_6 /Qp`s Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^X(_zinN" Accounting Society of China 中国会计学会
[sptU3,2U accounting statement 会计报表
TQ2i{e accounting system 会计制度；会计系统
$WM8tF?H accounting transaction 会计事项；帐务交易
`bi
k/o=% accounting treatment 会计处理
2q$X>ImI$ accounting year 会计年度
1[#
=, accretion 增值；添加
tdb4?^.s accrual 应计项目；应累算数目
fIlIH accrual basis 应计制；权责发生制
u4xA'X'~R accrual basis accounting 应计制会计；权责发生制会计
Z_!9iA:X accrue 应累算；应计
} _VZ accrued benefit 应累算利益
{8W |W2o$! accrued charges 应计费用
~vku d+r accrued cumulative preference share dividend 应累算的累积优先股股息
2"_ 18l. accrued expenses 应累算费用
;p .j accrued interest payable 应付利息；应计未付利息
Cb<~i accrued interest receivable 应收利息；应计未收利息
{vCU^BN,k accrued right 累算权益
9`E-dr9 accruing profit 应累算的利润
1URT2$2p accumulated fiscal reserve 累积财政储备
SaTEZ. accumulated profit 累积利润；滚存溢利
7~ILRj5Nq accumulated reserve 累积储备
\J\vp0[nO} accumulation of surplus income 累积收益盈余
UFJEs[?+Te acquired assets 既得资产
s>V*=#L acquisition 收购；购置；取得
Z ^C!RSQ acquisition cost 购置成本
cRPr9LfD@ acquisition expenses 购置费用
<,#rtVO$ acquisition of 100% interest 收购全部股权
5@""_n&FV acquisition of control 取得控制权
yW'BrTw
acquisition of fixed assets 购置固定资产
%{c2lyw acquisition of shell “买壳”
N_|YOw6 acquisition price 收购价
*E$H;wKs8 act of God 天灾
@$ _rEdwi acting partner 执事合伙人
M~# 5/eRX active market 买卖活跃的市场；交投畅旺的市场；旺市
r] xd hR5 active partner 积极参与的合伙人
>hh"IfIZ4 active trading 交投活跃
9 eksCxFg actual circulation 实际流通
7Ljs4>%l9j actual cost 实际成本
5 ,g$|,Shv actual expenditure 实际开支；实际支出
`<bCq\+` actual income 实际入息；实际收入；实际收益
=] 6_{#Z< actual market 现货市场
aj%
`x4e A actual price 现货价；实际价格
'[0
3L9 actual profit 实际利润
%Tk}s fx actual quotation 实盘；实际价位；实际报价
_dz:\v actual year basis 按实际年度计算
ok8JnQC actuals 实货
(}~ 1{C@ actuarial investigation 精算调查
t^dakL actuarial principle 精算原则
&fh .w]\ actuarial report 精算师报告
REeD?u j Actuarial Society of Hong Kong 香港精算学会
^?J EyY actuarial valuation 精算师估值
\=TWYj_Ah actuary 精算师
oo "JMD) ad referendum agreement 暂定协议；有待覆核的协定
us(sZG ad valorem duty 从价税；按值征税
ke mr@_ ad valorem duty system 从价税制
H 7 o$O ad valorem fee 从价费
{5?!`<fF ad valorem tariff 从价关税
IiQ Ws1 additional allowance 额外免税额
W\z L additional amount for unexpired risk 未过期风险的额外款额
9p!d Q x additional assessable profit 补加应评税利润
5LnB]dW additional assessment 补加评税
Au%Wrk3j additional commitment 额外承担
m mw)C" additional commitment vote 额外承担拨款
N$L&|4r additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!: `Ra additional dependent parent allowance 供养父母额外免税额
a'( lVZA; additional provision 额外拨款
C& qDvvk additional stamp duty 附加印花税
\L&qfMjW"Z additional tax 补加税罚款；补加税款
ZfF`kD\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
rl_1),J\qG adjudged bankrupt 被裁定破产
+X4ttv adjudicated bankrupt 裁定破产人
=t <:zLe adjudication fee 裁定费；评定印花税额手续费；评估契据费
n$A(6]z5O adjudication of bankruptcy 裁定破产；宣告破产
\q>e1 - adjudication of insolvency 裁定无力偿还债务
= D;UMSf adjusted actual 经调整的实数；调整后的实数
]*t*/j;N adjusted current assets 经调整的流动资产；调整后的流动资产
c'm-XL_La adjusted figure 经调整的数字；调整后的数额
R;N>#_9HU adjusted liabilities 经调整的负债；调整后的负债
,(5dQ` hA0 adjusted loss 经调整的亏损；调整后的亏损
as\)S?0`. 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
M ]pel\{M adjusted profit 经调整的利润；调整后的利润
X,Q 6 adjusted surplus 经调整的盈余额；调整后的盈余额
`RL(N4H adjusted value 经调整的价值；调整后的价值
`-E.n'+ adjustment 调整；修订；理算〔保险〕
gDjd{+LUo adjustment centre 调剂中心
f^>lObvd adjustment lag 调整过程的时间差距；调整时差
UwzE'#Q- adjustment mechanism 调整机制
X_EC:GU adjustment of loss 亏损调整
=!Baz&#} adjustment process 调整过程；调整程序
gs)%.k[BqG adjustment range 调整幅度
1yY'hb,0 administered exchange rate 受管制汇率
jtlDS f# Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
fNmG`Ke administration expenses 行政费用
a93d' ZE-X administration fee 手续费；行政费
0 VWCm( f- administration in bankruptcy 破产管理
C=pPI administration order 遗产管理令
2t~7 eI%d administrator 管理人；遗产管理人
)yz9? ]a administrator of the estate 遗产管理人
p>w~ T#17 admission of debt 债项承认书
WL*W= ( admission of proof 接纳债权证明
$e^ :d advance 放贷款项；垫付款项；预支款项；预付款项
} r\SP3 advance account 暂支帐目；预付款帐户
,T1XX2? : advance compensation 预付补偿金
~P_d0A~T advance from shareholder 股东垫款
N1B$ G advance pending reimbursement 预支以待日后付还
[0%Gu 5_\ advanced economy 先进经济体系
p'9
V. _h advancement 预付；预付财产
@O*ev| o@x advances warrant 垫款令
UC<[z#]\; advancing 贷出
[M zc^I& adverse balance 逆差
vX!dMJa0 adverse exchange 逆汇
ML9T (th6v advertisement addressed to shareholders 在报章刊登的致股东通告
yQQDGFTb!= advice for collection 托收通知书
Cq~ah advice of drawing 提款通知书；汇票通知书
[{fF)D<tC advice of payment 付款通知
WhVm ycdv Advisory Committee [Securities and Futures Commission]
a)yNXn8E_ 谘询委员会〔证券及期货事务监察委员会〕
x X=IMM3 Advisory Committee on Diversification 经济多元化谘询委员会
Dk. 9&9mz affidavit 誓章；遗产申报誓章
eUUD|U*b affidavit of no receipt 述明无收款的誓章
j)S gB7Q affiliate 联号；联营公司；附属公司
au9Wo<mR affiliated company 附属公司；联号；联营公司
VNh,pQ( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
j#.-MfB affordability 负担能力
FZ'>LZ African Development Bank [AfDB] 非洲开发银行
PY3Vu]zD after-acquired property 事后取得的财产
\c@qtIc after-hours dealing 市后交易
%<#$:Qb. after-tax profit 税后盈利；税后利润；税后溢利
s D8xH agency agreement 代理协议
- EX3'
[*' agency expenses 代理机构的开支
N_WA4?rB agency fee 代理费
\]d*h]Hms Agency Law 《代理法》
b~jvmcr agent 代理人；承销人
<LA`PbQa agent of company 公司代理人
h-v &I> agent's fee 代理人费；经纪费
|jC E9Ve# aggregate 总计；总数；总体数字
![."xHVeL aggregate amount 总款额；总额
]FnrbQ| aggregate assets and liabilities 总体资产与负债
,uD*FSp> aggregate at constant price 按固定价格计算的总体数字
} k%\ aggregate demand 总需求
v!v0,?b* aggregate gross position 总持仓量
B}xo|:f!zj aggregate limit 总限额
@_weMz8} aggregate of salaries tax 合计薪俸税
yK2*~T,6@ aggregate performance 总体表现；总体业绩
-QNMB4 aggregate supply 总体供应
:e9jK [)h0 aggregate surplus 总盈余
3YNkT"~T aggregate total 整体总额
Y.hH
fSp aggregate value 总值；合计价值
\gW\Sa ^ aggregated basis 合计基准
/;(%X d&: aggregated net chargeable income 合计应课税入息实额
zR/p}Wu|! aggregation 合并计算；合计；总和
MZ+IorZl aggregation of incomes of husband and wife 夫妇入息合并计算
'[d dE!ta aggregation of property 财产的总和
aPP<W|Cmo2 agio 差价；贴水
2g07wJ6x 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》
R`3>0LrC8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
keq[ 6Lv 《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》
f"=4,
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=)UiI3xHk 《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》
Q*J ~wuE2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
TH}yc ue 《香港政府和大韩民国政府关于相互促进和保护投资协定》
YKS'#F2 agreement for a settlement 授产协议
|&pz ,"( agreement for assignment 转让协议
QbKYB agreement for sale 售卖协议；买卖协议
rp[oH=& agreement for sale and purchase 买卖协议
UDi3dH= agreement for the payment of interest 支付利息协议
zSM7 x agreement for the repayment of money 还款协议
m$ UT4,Ol agreement of reinsurance 再保险协议
_"t.1 +-K Agricultural Bank of China 中国农业银行
%TggNU, air passenger departure tax 飞机乘客离境税
}oxaB9r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0tL/:zID airport tax 机场税
?b' ' alcohol duty 酒精税
h.+&=s!Nsy alienation 让与；让渡；转让
u0H`%m alimony 生活费；赡养费
^~IcQ!j/5 All Ordinaries Index [AOI] 所有普通股指数
*9:6t 6x all risks 全险；综合险
tMk>Bx9[ All Sales Record for Stock Market 《股票市场成交报告》
gkn/E}K# Allied Capital Resources Limited 新联财务有限公司
bb_jD^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
L$kAe1 V^m allocation letter 拨款信件
6V?&hq&t allocation of fund 分配款项；预留款项
|JQP7z6j] allocation of profit 利润分配；溢利分配
XGl13@=O allocation warrant 拨款令
8'\,&f`Y allotment 分配；配股
x$b[m 20 allotment notice 股份配售通知；配股通知
? Gf A;O allotment of shares 股份分配
(pK4i5lT allowable 可获宽免；免税的
h
sw My allowable business loss 可扣除的营业亏损
Tb6x@MorP allowable expenses 可扣税的支出
"._WdY[ allowance 免税额；津贴；备抵；准备金
+Y^F>/ 4=Y allowance for debts 债项的免税额
^znv [ allowance for depreciation by wear and tear 耗损折旧免税额
`; %aQR allowance for funeral expenses 殡殓费的免税额
3\.)y49,1 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
fQA)r allowance for repairs and outgoings 修葺及支出方面的免税额
i/EiUH/~ allowance to debtor 给债务人的津贴
2o5< nGn alteration of capital 资本更改
?4?jG3p alternate trustee 候补受托人
Mz. &d: amalgamation 合并
bQQ/7KM ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>!p K94 ambit of charges 征税范围；收费范围
\ ozy_s[ amended valuation 经修订的估值
jmzvp6N$8 American Commodities Exchange 美国商品交易所
;=
@-j@? American Express Bank Limited 美国运通银行
a ^/20UFq American Stock Exchange 美国证券交易所
tU2;Wb!Y amortization 摊销
F"TI 9ib amount due from banks 存放银行同业的款项
C`<} nx1 amount due from banks abroad 存放海外银行同业的款项
~\IDg/9 Cj amount due from holding companies 控股公司欠款
aC]l({-0 amount due from local banks 存放本港银行同业的款项
")gCA:1- amount due to banks 银行同业的存款
d7zE8)D U7 amount due to banks abroad 海外银行同业的存款
_qo1 GM& amount due to holding companies 控股公司存款
C$;s+ALy[ amount due to local banks 本港银行同业的存款
qNVw+U;2P amount due to outport banks 外埠银行同业的存款
uvM8 8# amount for note issue 发行纸币的款额
)Bvu[r Uy amount of bond 担保契据的款额
>A "aOV>K amount of consideration 代价款额
&-Y:4.BX Z amount of contribution 供款数额
o% 4+I> amount of indebtedness 负债款额
ul&7hHp_u% amount of principal of the loan 贷款本金额
P(+ar#, G amount of rates chargeable 应征差饷数额
#_|^C(]! amount of share capital 股本额
k<hO9;#qpL amount of sums assured 承保款额
I~6 ;9TlQ amount of variation 变动幅度
d>-E tWd amount of vote 拨款数额
<aD+Ki6 amount payable 应付款额
` 7n, ( amount receivable 应收款额
u"| nu!p` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y }d>%i+ analysis 分析
,$[lOFs ancillary risk 附属风险
:6iq{XV^ annual account 周年帐目；周年帐目报表；年度决算；年结
}X:r:{r annual accounting date 年结日期
e(5R8u d annual allowance 每年免税额；年积金；年度津贴；年津
Bq8 <FZr#! annual balance 年度余额
P.J}\;S T annual disposable income 每年可动用收入
]F-6KeBc annual estimates 周年预算
9'aR-tFun; annual fee 年费
yiA\$mtO annual general meeting 周年大会
En_8H[<% annual growth rate 年增率；每年增长率
Z|wDM^Lf annual long-term supplement 长期个案每年补助金
IT33E%G annual pensionable emolument 可供计算退休金的年薪
FKm2slzb annual report 年报
Gukq}ZQ d Annual Report on the Consumer Price Index 《消费物价指数年报》
%LW~oI. annual return 周年报表；周年申报表；每年报税表格
'(>N
gd[ Annual Return Rules 《周年报表规则》
#!@
]%4 annual review of consumer prices 每年消费物价回顾
]qRz!D%@^ annual roll-forward basis 逐年延展方式
.8~ x;P6 annual salary 年薪
3Ab$ annual statement 年度报表；年度决算表
e]fC!>w (\ 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
1'B?f# s annuitant 年金受益人
[]^>QsS(X annuity 年金
rvO+=Tk annuity contract 年金合约
$M Gd>3%y annuity on human life 人寿年金
+y #979A, antecedent debt 先前的债项
Z 28@yD + ante-dated cheque 倒填日期支票
UG$i5PV%i anticipated expenditure 预期开支
:9qB{rLi} anticipated net profit 预期纯利
v1rGq anticipated revenue 预期收入
k/Q]K e anti-inflation measure 反通货膨胀措施
>s~`K^zS anti-inflationary stance 反通货膨胀立场
% m$ Mn x apparent deficit 表面赤字
zg"ZXZ apparent financial solvency 表面偿债能力
f& *E;l0 apparent partner 表面合伙人
$ OuA<- application for personal assessment 个人入息课税申请书
$a1 .c;NE' application of fund 资金应用
4B(qVf&M application to release as liquidator and to destruct the books of accounts and documents
t|_g O!w8 申请免除清盘人职务及毁灭帐簿与文件
q[g^[~WM# appointed actuary 委任精算师
`Y9@ ?s Q appointed auditor 委任核数师；委任审计师
D=]P9XDvb. appointed trustee 委任的受托人
Wc[)mYOSuO appointer 委任人
7.-|3Wcg apportioned pro rata 按比例分摊
Ce emR>\t apportionment 分配；分摊
ibL;99 # Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
? ~8V;Qn apportionment formula 分摊方程式
,)8Hl[ y apportionment of estate duty 遗产税的分摊
>MLqOUr# appraisal 估价；评估
=!aV?kNS8 appreciable growth 可观增长
o*VQH`G*|g appreciable impact 显着影响
4Qs#ws]) appreciable increase 可观增长
$dVjxo appreciation 增值；升值
[rem,i + appreciation against other currencies 相对其他货币升值
=*N(8j>y appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_uacpN/<| appreciation tax 增值税
@ZZ Lh= appropriation 拨款；拨用；拨付
ymu# u appropriation account 拨款帐目
p};<l@ Appropriation Bill 拨款法案
mmti3Y appropriation-in-aid system 补助拨款办法
yR-.OF,c approved assets 核准资产
I(|{/{P, approved basket stock 认可一篮子证券
&[xJfL approved budget 核准预算
NU"X*g- x^ approved charitable donation 认可慈善捐款
Zs)9O Ju approved charitable institution 认可慈善机构
S7]cF5N approved currency 核准货币；认可货币
0jMrL\>C approved estimates 核准预算
Ft7l / approved estimates of expenditure 核准开支预算
4BX*-t approved overseas insurer 核准海外保险人
cA,xf@itp approved overseas trust company 核准海外信托公司
|/ Z 4lcI approved pooled investment fund 核准汇集投资基金
6|x<) Gc approved provident fund scheme 认可公积金计划
PT=%]o] approved provision 核准拨款
/);6 j,x approved redeemable share 核准可赎回股份
x8t1g,QA approved regional stock 认可地区性证券
z841g `:C approved retirement scheme 认可退休金计划
-)/>qFj ) approved subordinated loan 核准附属贷款
iZF{9@ arbitrage 套戥；套汇；套利
es{
9[RHK arbitrageur 套戥者；套汇者
;+\;^nS3d arbitrary amount 临时款项
,KWeW^z'7 arrangement 措施；安排；协定
e %#f9i arrears 欠款
"wc $'7M arrears of pay 欠付薪酬
|tkmO: arrears of revenue 逾期未收税款；逾期未收的帐项
,;g:qe3D$ articles of association 组织章程；组织细则；组织章程细则
l\)Q3.w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
B L7%MvDQ ascertainment of profit 确定利润
Vj1 AW< "Asia Clear" “亚洲结算系统”
?0F #\0 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
`1d r$U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
.
x$` i Asian Development Fund [ADF] 亚洲发展基金
Iq9 + Asian dollar bond 亚洲美元债券
+4 dHaj6 Asian dollar market 亚洲美元市场
e3.TGv7= Asian dollar rate 亚洲美元利率
G(L*8U< UG Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Oc1ZIIkh\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#HML=qK~ asked price 沽盘；喊价；索价；卖方报价
;Ti?(n#M> assessable income 应评税入息
`|4{|X*U. assessable loss 应评税亏损
6FfDif assessable profit 应评税利润
dbR4%;< assessable value 应评税值
6 BMn7m? assessed profit 估定利润
}[|"db
assessed value 经评估价值
B dSTB" assessment 评税；评定；估价；评税单
K)n( U9# assessment number 评税编号；估价编号
=e63>*M| assessment of additional tax 补加税评税
& b%6pVj assessment of performance 业绩评估；实绩评价
Wr;)3K
Assessor 评税主任
g S!M7xy asset price bubbles 资产价格泡沫
_oWenF asset-backed securities 具资产保证的证券
Jx_4:G assets accretion 资产增值
@<P [z[ assets and liabilities 资产与负债
$JOIK9+3z# assets betterment statement 资产递增表；资产改进表
@-wAR=k7 assets lending 实物放款；有抵押贷款
cI H`,bR assets of the company passing on the death 死者去世时转移的公司资产
MFVFr " assets pledged as security for liabilities 用作负债抵押的资产
!Lo{zTDW assets portfolio 资产投资组合
jhHb[je~{4 assets price 资产价格
p^2pv{by assets quality 资产质素
~0`Pe{^* assets realization 资产变现
Z`[j;= [ assets refinancing arrangement 资产再集资安排
0kDT:3 assets securitization 资产证券化
S5;q)qz2J assets situated outside Hong Kong 在香港以外地方的资产
3|C"F-'< assets stripping 削减资产；拆卖资产
t]V)3Ww assets value 资产值
RG cT assignee 承让人
Q x:+n`$/ assignment 转让；转让书；转让契
j \SDw assignment of interest 权益转让
W[ b/.u5z: assignment of letters patent and trade mark 专利证书及商标转让
k ,H4<")H assignment of property 物业转让；物业转让书
wvfCj6}S & assignment right 转让权
v / a/ assignor 转让人
|Q$C%7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
GYj`-t Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
gpPktp2 associate member 附属会员
hPl;2r associated body corporate 相联法人团体
/c09- $M associated company 相联公司；联属公司
lB,MVsn18 associated corporation 相联法团
(7"qT^s3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
i"r=b%;; 公认会计师公会〔英国〕
='s2S5#1 Association of Futures Exchange Brokers 香港期货经纪协会
G|o-C:~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Z-WWp#b association of underwriters 承保人组织
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assumption of control 接管
P9c1NX\- assurance 担保；保险；转易；转易书
iGR( assurance of interest 权益的转易
bf3)^ 49} at 19XX price 按一九ＸＸ年价格计算
bw@tA7Y at a discount 按赔价计算；按贴水价格计算；打折扣
8F%T Z M at a premium 按溢价计算；按升水价格计算
SN 11J+ at call 通知付款；按通知
lcih
[M6z at constant market price 按固定市价计算
d(k`Yk8 at constant price 按固定价格计算
i+2J\.~U#G at cost 按成本计算
y};qo'dlt at current market price 按当时市价计算；按现时市价计算
9,,1\0-T* at current price 按当时价格计算；按现时价格计算
OuX/ BMG at factor cost 按要素成本计算；按生产要素成本计算
'oo]oeJ- at money-of-the-day price 按付款当日价格计算
Cu >pql<O at or better 按指定或较佳价位〔买卖指令〕
9t= erhUr at par 按面值计算；平价
4*'NpqC(_ at sight 见票即付
3b|.L
Jz+ at the close 按收市盘
bju0l[;= at the opening 按开市盘
S6cSeRmw attestation 见证；见证条款
I@.qon2V at-the-money option 平价期权
(|Xf=q,Le attorney 受权人；受托代表人
&%^[2^H8" attornment 新拥有人承认书
(33[N attributable profit 可归属利润
u{J:wb attributable share value 可归属股份价值
{ `-EX Auckland Stock Exchange 奥克兰证券交易所
qlSMg;"Ghw auction 拍卖
^y&l!,(A auctioneer 拍卖商
E#T'=f[r~ audit 审计；核数
bMgp Audit Commission 审计署
')_jK',1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
AX 6e}-S1n 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〕
5^ pQ=Sgt audit review 帐目审查
eK]GyY/Y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Z$2mVRS`c audited account 审计帐目；经审计的帐目
ofS9h*wrJ audited annual account 经审计的周年帐目
c sYIC Lj audited balance sheet 经审计的资产负债表
m^p
Q55, auditor 核数师；核数主任；审计师
R d 2* auditor's certificate 核数师证明书；审计师证明书
1V)0+_Yv auditor's report 核数师报告；审计师报告
=#8 J9 Aussie bond 澳元债券
< &:3|2 p austerity budget 紧缩预算
\ @5W&Be^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2H4+D) Australia All Ordinaries Index 澳洲所有普通股票指数
N:=D@x~] Australian Dollar [AUD] 澳元
}P^{\SDX Australian Options Market 澳大利亚期权市场
H.'_NCF&;L Australian Securities Commission 澳洲证券事务监察委员会
ucTkWqG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-6#i ~a] Australian Stock Exchange 澳大利亚证券交易所
/ Z \zB Austrian Schilling [ATS] 奥地利先令
T_pE 'U%[ authentication 认证；鉴证
1298&C@ authority to purchase 委托购买证；委购书
5C/u`{4]Hg authorization 认可；核准；授权；授权书
F*} b), authorization by direction 指示授权
|Y:T3hra61 authorization by instruction 指令授权
InRn!~_N authorization by warrant 令状授权
Ie` `W b= authorization of unit trust 单位信托的认可
p_tMl%K authorized agent 指定代理人
P^+Og_$ authorized capital 法定资本
O>H4hp authorized clerk 出市员
}eBy
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%Sj;:LC authorized financial institution 认可财务机构
g=a-zg9LX authorized fund 认可基金
Z3 &8(vw authorized fund house 获授权的基金公司；认可基金公司
YAsvw\iseK authorized institution 认可机构
)\p@E3Uxf authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
J0^p \mG authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
AlGD .K authorized insurer 获授权保险人；获认可承保人
B f [D&O authorized investment 特准投资项目
&AA u: authorized person 获授权人
MiN68x9 authorized representative 获授权代表
gn7pIoN authorized share capital 法定股本
76xgExOU?C automated quotation system 自动报价系统
3vDV
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
852$Ui|I 自动交易系统〔香港期货交易所有限公司〕
.] 5&\ automatic adjustment mechanism 自动调整机制
ZO:{9vt=/ automatic adjustment system 自动调整系统
Q"%L Automatic Clearing House 自动票据交换所
-K+gr sb
g automatic exchange rates accumulation system 自动化汇率累集系统
VAV@Qn Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
I C 7n;n9 automatic teller machine [ATM] 自动柜员机
6]na#< autopay 自动转帐
Xo }w$q5 available assets 可用资产
eF!c<
Kcr available fiscal reserve 现存财政储备
<#sB ; available profit 可用利润
RDk{;VED{ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
F^KoEWj[H average 平均；平均数；海损
?^0#:QevC average basic salary 平均基本薪金
WF_G GF{ average consumer expenditure 平均消费开支；一般消费开支
6$2)m;| XY average cost 平均成本
n 6
) average cost of land production 增辟土地平均成本
ptYQP^6S [ average daily turnover 平均每日成交额
7 -bU9{5 average daily wage rate 平均每日工资率
Yr!<O&= average expenditure pattern 平均开支模式
Oxy. V+R average growth rate 平均增长率
"!r7t4 average net fixed assets 固定资产平均净值
BB=%tz` B average of relatives 相对价格平均数
cYW F)WAog average price 平均价格
Ci=c"JdB average propensity to consume 平均消费倾向；一般消费倾向
/\h&t6B1 average propensity to save 平均储蓄倾向；一般储蓄倾向
DS-Kot(k(z average rate 平均率
<"aPoGda average revenue 平均收入；平均收益
e$ E=n average stock 平均库存；平均存货
[G4#DP\t>p average yearly rent 平均年租
v-4e N1OS avoidance of double taxation 避免双重课税
H|==i2 V{ avoidance of tax 避税
