A:
5) 8 . A share Ａ股；甲类股份
jP7w6sk
E abatement of tax 减税；减扣免税额
wM0E%6
P ABN AMRO Bank N.V. 荷兰银行
&#Wkww&Y above-the-line expenditure 线上项目支出；经常预算支出
Bqp&2zg)@ above-the-line receipt 线上项目收入；经常预算收入
Q~b_dx{m ABSA Asia Limited 南非联合亚洲有限公司
boIVU`F-! absolute change 绝对数值变更
d _uF Y: absolute expenditure 实际开支
C6CGj8G absolute guideline figure 绝对准则数字
w~n kNqm absolute interest 绝对权益
OSj%1KL absolute order of discharge 绝对破产解除令
m3B \)2B absolute profit margin 绝对利润幅度
h)P]gT0f/ absolute value 实值；绝对值
' Nw 6. 5 absolutely vested interest 绝对既得权益
C?S~L5a#oC absorbed cost 已吸收成本；已分摊成本
u,\xok" absorption 吸收；分摊；合并
(c< f<D| absorption rate 吸收率；摊配率；分摊率
xp(mB7;: ACB Finance Limited 亚洲商业财务有限公司
8| Sba<d acceptable form of reciprocity 合理的互惠条件
ZRUh/<\[ acceptable rate 适当利率；适当汇率
[C2kK *JZ acceptance agreement 承兑协议
I IYL A( acceptance for honour 参加承兑
As D1-$ acceptor 承兑人；接受人；受票人
)#Y|ngZ_> acceptor for honour 参加承兑人
o3fR3P%$ accident insurance 意外保险
gn364U a Accident Insurance Association of Hong Kong 香港意外保险公会
6Z$b?A3zM accident insurance scheme 意外保险计划
V.U|OQ ouT accident year basis 意外年度基准
y6 bjJ} accommodation 通融；贷款
Ty.drM accommodation bill 通融票据；空头票据
_ m " ^lo accommodation party 汇票代发人
4sI3(z)9H account balance 帐户余额；帐户结余
x)d2G 6x account book 帐簿
|KTpK(6p account collected in advance 预收款项
H8( C>w-' account current book 往来帐簿
1ZKz3)K account of after-acquired property 事后取得的财产报告
S7Qen6 l m account of defaulter 拖欠帐目
tjt=N\; account payable 应付帐款
/m; O;2" account payee only [A/C payee only] 只可转帐；存入收款人帐户
% 6"o8 account receivable 应收帐款
2}59 7Hb account receivable report 应收帐款报表
rpx 0|{m account statement 结单；帐单；会计财务报表
=[ APMig,n account title 帐户名称；会计科目
'aNahzb accountant's report 会计师报告
F W/)uf3I Accountant's Report Rules 会计师报告规则
A<a2TXcIE3 accounting and auditing procedure 会计与审计程序；会计与核数程序
[GOX0 }$? Accounting Arrangements 《会计安排》
,b. kw}k accounting basis 会计基础
r,QJG$ Jo accounting by Official Receiver 破产管理署署长呈交的帐目
zo/0b/lQ Accounting Circular 《会计通告》
oc q2 accounting class 会计类别
t;oT {Hge accounting date 记帐日期；会计结算日期
)Gx":
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a
pKa4nI
Accounting Officer 会计主任
g<0w/n!jmC accounting period 会计报告期；会计期
|3aS17yL> accounting policy 会计政策；会计方针
J6= w:c accounting practice 会计惯例
8xc8L1; accounting principle 会计准则
^Kb9@lz/ accounting record 会计记录
_T_PX$B accounting report 会计报告
)H.ubM1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[f /v LLK Accounting Society of China 中国会计学会
.QNjeMu. accounting statement 会计报表
$>nkGb%Kp accounting system 会计制度；会计系统
S.qk%NTTD accounting transaction 会计事项；帐务交易
t*eleNYeS~ accounting treatment 会计处理
nl.~^CP accounting year 会计年度
q#l. A?rK\ accretion 增值；添加
=ZFcxGo accrual 应计项目；应累算数目
f2BS[$oV4 accrual basis 应计制；权责发生制
2Zv,K- G accrual basis accounting 应计制会计；权责发生制会计
;G i I'M accrue 应累算；应计
nLzX
Z6JlU accrued benefit 应累算利益
(N&k }CO]W accrued charges 应计费用
/Q V [ N accrued cumulative preference share dividend 应累算的累积优先股股息
u Eu6f accrued expenses 应累算费用
.ruqRGe/ accrued interest payable 应付利息；应计未付利息
cC7"J\+r* accrued interest receivable 应收利息；应计未收利息
FZM
]o accrued right 累算权益
"cIGNTLFA accruing profit 应累算的利润
?3.(Vqwo g accumulated fiscal reserve 累积财政储备
;bUJ+6f: accumulated profit 累积利润；滚存溢利
*2w_oKE'+5 accumulated reserve 累积储备
de*,MkZN accumulation of surplus income 累积收益盈余
|`N$>9qN acquired assets 既得资产
?v0A/68s# acquisition 收购；购置；取得
% ZJ),9+ acquisition cost 购置成本
_%AJmt} acquisition expenses 购置费用
Wm];p qN acquisition of 100% interest 收购全部股权
a15,'v$O acquisition of control 取得控制权
B]&Lh~ Im acquisition of fixed assets 购置固定资产
f hVbJU acquisition of shell “买壳”
QwKky ^A acquisition price 收购价
PR48~K,? act of God 天灾
aNuZ/9O acting partner 执事合伙人
D? ^`(X P active market 买卖活跃的市场；交投畅旺的市场；旺市
dj 8F6\ active partner 积极参与的合伙人
48R]\B<R{ active trading 交投活跃
C5.\;;7^& actual circulation 实际流通
Q1P, =T@ actual cost 实际成本
*[XN.sb8E actual expenditure 实际开支；实际支出
xCDA1y;j actual income 实际入息；实际收入；实际收益
AH"g^ gw~T actual market 现货市场
TmRrub actual price 现货价；实际价格
'LtgA|c= actual profit 实际利润
O>)n*OsS actual quotation 实盘；实际价位；实际报价
G2U5[\ actual year basis 按实际年度计算
}I`
ku.@5 actuals 实货
zsR wF actuarial investigation 精算调查
hX{g] KE> actuarial principle 精算原则
==PQ-Ia actuarial report 精算师报告
V{ 4i$' Actuarial Society of Hong Kong 香港精算学会
B}l}Aq8 actuarial valuation 精算师估值
I;bg?RsF actuary 精算师
="'rH.n # ad referendum agreement 暂定协议；有待覆核的协定
F&nMI:h7 ad valorem duty 从价税；按值征税
~Q.8 U3" ad valorem duty system 从价税制
Wl9I`Itg ad valorem fee 从价费
a #OhWqu$ ad valorem tariff 从价关税
u&l>cJ' additional allowance 额外免税额
PV Q#>_~5 additional amount for unexpired risk 未过期风险的额外款额
|j.KFu845 additional assessable profit 补加应评税利润
/ h 2*$ additional assessment 补加评税
Ivd[U`=Q additional commitment 额外承担
/ze_{{o additional commitment vote 额外承担拨款
rFt ,36 # additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!."%M^J additional dependent parent allowance 供养父母额外免税额
p``;!3~ ~ additional provision 额外拨款
Sop Ntcu! additional stamp duty 附加印花税
:$X4#k< additional tax 补加税罚款；补加税款
A{{q'zb! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
a[d{>Fb. adjudged bankrupt 被裁定破产
xv(xweV+d adjudicated bankrupt 裁定破产人
q;Ar&VrlNq adjudication fee 裁定费；评定印花税额手续费；评估契据费
'.}6] l adjudication of bankruptcy 裁定破产；宣告破产
yNb#Ia adjudication of insolvency 裁定无力偿还债务
g4 .'T51 adjusted actual 经调整的实数；调整后的实数
2>_brz|7:| adjusted current assets 经调整的流动资产；调整后的流动资产
IlC:dA adjusted figure 经调整的数字；调整后的数额
SSA%1l 2! adjusted liabilities 经调整的负债；调整后的负债
h0S y'] 3m adjusted loss 经调整的亏损；调整后的亏损
((hJmaq adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
.SRuyioF& adjusted profit 经调整的利润；调整后的利润
Fw_bY/WN{ adjusted surplus 经调整的盈余额；调整后的盈余额
)ZQ9 a4% adjusted value 经调整的价值；调整后的价值
Aoy1<8WP%
adjustment 调整；修订；理算〔保险〕
h~= \/vF adjustment centre 调剂中心
n+RUPZ adjustment lag 调整过程的时间差距；调整时差
{Vt^Xc adjustment mechanism 调整机制
vo}_%5v8 adjustment of loss 亏损调整
#qiGOpTF. adjustment process 调整过程；调整程序
[][:/~q! adjustment range 调整幅度
(c* 7VO; administered exchange rate 受管制汇率
TS~Y\Cp Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
cfy/ *| administration expenses 行政费用
Xdp`Z' g administration fee 手续费；行政费
C[87f-g administration in bankruptcy 破产管理
2y
.-4?e administration order 遗产管理令
U{za m administrator 管理人；遗产管理人
`Q(]AG I2 administrator of the estate 遗产管理人
C&d"#I admission of debt 债项承认书
B'lxlYV1 admission of proof 接纳债权证明
r-\T}e2Gz advance 放贷款项；垫付款项；预支款项；预付款项
# ZYid t advance account 暂支帐目；预付款帐户
dg'CHxU advance compensation 预付补偿金
AT'_0> x 8 advance from shareholder 股东垫款
'nj&}A' advance pending reimbursement 预支以待日后付还
)W}/ k$S advanced economy 先进经济体系
] B-$p p advancement 预付；预付财产
"k_n+cH% advances warrant 垫款令
^S; RX* advancing 贷出
0[$Mo3c+' adverse balance 逆差
rz%[o,s adverse exchange 逆汇
0D]Yz`n3 advertisement addressed to shareholders 在报章刊登的致股东通告
!Sy'Z6%f advice for collection 托收通知书
'#An+;x{ advice of drawing 提款通知书；汇票通知书
;&t1 FH#= advice of payment 付款通知
|<+|Du1 Advisory Committee [Securities and Futures Commission]
L]L~TA<D9i 谘询委员会〔证券及期货事务监察委员会〕
@e?[oojrM Advisory Committee on Diversification 经济多元化谘询委员会
u`H@Q&(^wa affidavit 誓章；遗产申报誓章
{eD>E(Y@z1 affidavit of no receipt 述明无收款的誓章
3Mh,NQ B affiliate 联号；联营公司；附属公司
T0]%(F/8 affiliated company 附属公司；联号；联营公司
q3pN/f;kr, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
r* /XB0 affordability 负担能力
}T1Xds8w)t African Development Bank [AfDB] 非洲开发银行
zN8V~M; after-acquired property 事后取得的财产
a*n%SUP after-hours dealing 市后交易
^?S@v1~7d after-tax profit 税后盈利；税后利润；税后溢利
>I 66R; agency agreement 代理协议
Pu\DYP: ( agency expenses 代理机构的开支
dnWt\>6&
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i&s=!` Agency Law 《代理法》
g$^qQs)^N agent 代理人；承销人
$X<<JnsK agent of company 公司代理人
lh(+X- }D agent's fee 代理人费；经纪费
J^+$L"K aggregate 总计；总数；总体数字
C $re$9U aggregate amount 总款额；总额
yM#trqv5 aggregate assets and liabilities 总体资产与负债
as\K(c9 aggregate at constant price 按固定价格计算的总体数字
3PR7g aggregate demand 总需求
tx&U "] aggregate gross position 总持仓量
OTtanJ? aggregate limit 总限额
@2Y]p.$q aggregate of salaries tax 合计薪俸税
ZX5A%` <M aggregate performance 总体表现；总体业绩
Z :i"|; aggregate supply 总体供应
.Zo9^0`C aggregate surplus 总盈余
8IIdNd aggregate total 整体总额
!=Kay^J~. aggregate value 总值；合计价值
x ;?1# W aggregated basis 合计基准
4[V6so 0 aggregated net chargeable income 合计应课税入息实额
*d,n2a#n5 aggregation 合并计算；合计；总和
hb8@br aggregation of incomes of husband and wife 夫妇入息合并计算
K&P{2Hndr aggregation of property 财产的总和
*,*:6^t agio 差价；贴水
!)*T 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》
d# ?* 62 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/ wRK[i 《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》
&#b>AAx$2Y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<~8f0+" 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
PG~m-W+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#uw*8&%0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
fdEj#Ux<H agreement for a settlement 授产协议
=smY/q^3 agreement for assignment 转让协议
s8I77._s agreement for sale 售卖协议；买卖协议
YrcC " agreement for sale and purchase 买卖协议
=z /mI y< agreement for the payment of interest 支付利息协议
sbiDnRf agreement for the repayment of money 还款协议
rJ~(Xu>, s agreement of reinsurance 再保险协议
/z- C
:k\ Agricultural Bank of China 中国农业银行
HE <%d air passenger departure tax 飞机乘客离境税
J<$'^AR9"q Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4 }YT@={g} airport tax 机场税
pS)X\Xyw alcohol duty 酒精税
)mZ y>45 alienation 让与；让渡；转让
3z. >b alimony 生活费；赡养费
:V1 ZeNw All Ordinaries Index [AOI] 所有普通股指数
l0bT_?LhK all risks 全险；综合险
~)CU m[:oM All Sales Record for Stock Market 《股票市场成交报告》
Nn4Kt,KY Allied Capital Resources Limited 新联财务有限公司
7X3l&J2C4l all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7a.#F]` allocation letter 拨款信件
1Y0oo jD allocation of fund 分配款项；预留款项
] j?Fk$C allocation of profit 利润分配；溢利分配
V@xnz)^t allocation warrant 拨款令
UY& W] allotment 分配；配股
{$eZF_}Y^ allotment notice 股份配售通知；配股通知
?[fl$EG allotment of shares 股份分配
Uz8C!L ">C allowable 可获宽免；免税的
|2]WA'q allowable business loss 可扣除的营业亏损
D)eKq!_ allowable expenses 可扣税的支出
?lna8]t allowance 免税额；津贴；备抵；准备金
2{tJ '3 allowance for debts 债项的免税额
~#x!N=q allowance for depreciation by wear and tear 耗损折旧免税额
dz. MH allowance for funeral expenses 殡殓费的免税额
>t<R6f_Q0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
qpH-P8V allowance for repairs and outgoings 修葺及支出方面的免税额
(Jr;:[4XC allowance to debtor 给债务人的津贴
v+2q R0,LM alteration of capital 资本更改
Oes+na'^ alternate trustee 候补受托人
"@|V.d@ amalgamation 合并
k
<Sa< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:[?o7%" ambit of charges 征税范围；收费范围
WW/m
/+ amended valuation 经修订的估值
2/gj@>dt American Commodities Exchange 美国商品交易所
QO^X7A"?X American Express Bank Limited 美国运通银行
tKV iM@T American Stock Exchange 美国证券交易所
;+Kewi;< amortization 摊销
BTQC1;;N amount due from banks 存放银行同业的款项
v%e"4:K}? amount due from banks abroad 存放海外银行同业的款项
8@#Y
<{ amount due from holding companies 控股公司欠款
(Q} ijwj amount due from local banks 存放本港银行同业的款项
BP s
& amount due to banks 银行同业的存款
PbH]K$mj{" amount due to banks abroad 海外银行同业的存款
Y##P9^zH1 amount due to holding companies 控股公司存款
*iN]#)3> amount due to local banks 本港银行同业的存款
t/BiZo|zl amount due to outport banks 外埠银行同业的存款
<iqyDPj amount for note issue 发行纸币的款额
-~aEqj#? amount of bond 担保契据的款额
juZ3"" amount of consideration 代价款额
~PvzU T-^ amount of contribution 供款数额
`d;izQ1_= amount of indebtedness 负债款额
.B n2;nO amount of principal of the loan 贷款本金额
EqU[mqe F amount of rates chargeable 应征差饷数额
$1
\!Oe[i amount of share capital 股本额
.F|WQ7Mu amount of sums assured 承保款额
8LKZ3Y| amount of variation 变动幅度
lL f01sa4 amount of vote 拨款数额
@Oay$g P{T amount payable 应付款额
At|t k amount receivable 应收款额
~ ?_Z !eS Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w~-d4M NM analysis 分析
?uBC{KQ}Y ancillary risk 附属风险
/Bu5k BC annual account 周年帐目；周年帐目报表；年度决算；年结
};sm8P{M annual accounting date 年结日期
PiQs><FK8 annual allowance 每年免税额；年积金；年度津贴；年津
Nr+1N83S} annual balance 年度余额
6Ky"4\e annual disposable income 每年可动用收入
?wY.B annual estimates 周年预算
gJv^v`X annual fee 年费
{vlh ,0~ annual general meeting 周年大会
&y?B&4|hM annual growth rate 年增率；每年增长率
SSC !BcC1 annual long-term supplement 长期个案每年补助金
MUl+ O y> annual pensionable emolument 可供计算退休金的年薪
aN3{\^ annual report 年报
{q4"x5| Annual Report on the Consumer Price Index 《消费物价指数年报》
&zy9} 4w, annual return 周年报表；周年申报表；每年报税表格
$ wB Annual Return Rules 《周年报表规则》
AVZ@?aJgF annual review of consumer prices 每年消费物价回顾
"MN' %"/ annual roll-forward basis 逐年延展方式
Q;M\P/f annual salary 年薪
m"}G-# annual statement 年度报表；年度决算表
FvP1;E 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
@vh>GiR){ annuitant 年金受益人
[: j_Y3-9 annuity 年金
/_(Dq8^g@ annuity contract 年金合约
M 4?3 l annuity on human life 人寿年金
9hzU@m antecedent debt 先前的债项
(* gpa:Sc ante-dated cheque 倒填日期支票
L+ CSF ] anticipated expenditure 预期开支
)HE yTHLtJ anticipated net profit 预期纯利
> `M\xt anticipated revenue 预期收入
S>Y?QQ3#wp anti-inflation measure 反通货膨胀措施
+[DVD anti-inflationary stance 反通货膨胀立场
gk` .8o apparent deficit 表面赤字
ugP R)tDfM apparent financial solvency 表面偿债能力
?[">%^ apparent partner 表面合伙人
4 X Q?By application for personal assessment 个人入息课税申请书
U7=Z.*/62 application of fund 资金应用
ZQ/5]]}3y application to release as liquidator and to destruct the books of accounts and documents
9-SXu lgu 申请免除清盘人职务及毁灭帐簿与文件
&YMj\KmlSg appointed actuary 委任精算师
(*]Y<ve appointed auditor 委任核数师；委任审计师
hn .fX:} appointed trustee 委任的受托人
n]!H,Q1,T appointer 委任人
~3 (>_r apportioned pro rata 按比例分摊
t|lv6-Hy9 apportionment 分配；分摊
5.
i;IOx Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^ j7pF.j apportionment formula 分摊方程式
{BU,kjv1g apportionment of estate duty 遗产税的分摊
F6/b q/s appraisal 估价；评估
N h%8; appreciable growth 可观增长
v~3q4P appreciable impact 显着影响
} J`Gm appreciable increase 可观增长
V5MbW XgR appreciation 增值；升值
Hua8/:![+ appreciation against other currencies 相对其他货币升值
E~N r4vq appreciation of the exchange value of Hong Kong dollar 港元汇值上升
g!uhy} appreciation tax 增值税
6qf`P!7d]M appropriation 拨款；拨用；拨付
(PF (,B appropriation account 拨款帐目
uy~j$ lrn Appropriation Bill 拨款法案
uzD{ewR/.y appropriation-in-aid system 补助拨款办法
Mt`.|N;y! approved assets 核准资产
F\;1:y~1 approved basket stock 认可一篮子证券
tWuQKN`_ approved budget 核准预算
;7hr8?M| approved charitable donation 认可慈善捐款
$Izk]o;X~ approved charitable institution 认可慈善机构
%h rR'*nG approved currency 核准货币；认可货币
}Of^Y@{q. approved estimates 核准预算
_6( =0::x approved estimates of expenditure 核准开支预算
-6\9B>qa approved overseas insurer 核准海外保险人
T /uu='3 approved overseas trust company 核准海外信托公司
3*<W`yed approved pooled investment fund 核准汇集投资基金
!;-x]_ approved provident fund scheme 认可公积金计划
|QdS; approved provision 核准拨款
S"l&=J2dc approved redeemable share 核准可赎回股份
teb(\% , approved regional stock 认可地区性证券
VM`."un] approved retirement scheme 认可退休金计划
f63q approved subordinated loan 核准附属贷款
uwJkqlUOz arbitrage 套戥；套汇；套利
1+'3{m \5T arbitrageur 套戥者；套汇者
3L|k3 `I4 arbitrary amount 临时款项
*h1@eJHMz arrangement 措施；安排；协定
)U`
c9*. arrears 欠款
*KAuyJr arrears of pay 欠付薪酬
rxA<\h,A arrears of revenue 逾期未收税款；逾期未收的帐项
P^ UcpU, articles of association 组织章程；组织细则；组织章程细则
7w|s8B Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#<{MtK_ ascertainment of profit 确定利润
S{ !hpq~o "Asia Clear" “亚洲结算系统”
(TPD!= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Bb)J8,LQ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,ic}
Asian Development Fund [ADF] 亚洲发展基金
5:wf"3%% Asian dollar bond 亚洲美元债券
Up:#Zs2 Asian dollar market 亚洲美元市场
= j - Asian dollar rate 亚洲美元利率
"q8wEu,z[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'J}lnt[V Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9 +6"<r! asked price 沽盘；喊价；索价；卖方报价
_" n4SXhq assessable income 应评税入息
|Cm}%sgR\0 assessable loss 应评税亏损
(@zn[ Nq assessable profit 应评税利润
)%6v~,'3Y assessable value 应评税值
|j;`;"+B assessed profit 估定利润
?d 4_'y
assessed value 经评估价值
@gd-lcMYW assessment 评税；评定；估价；评税单
4'M#m|V assessment number 评税编号；估价编号
@)}U\= assessment of additional tax 补加税评税
h!MT5B)r. assessment of performance 业绩评估；实绩评价
ETtR*5Y 5 Assessor 评税主任
=S,^"D\Z: asset price bubbles 资产价格泡沫
,=FYf|Z asset-backed securities 具资产保证的证券
%2.T1X%! assets accretion 资产增值
Y*6*;0Kx assets and liabilities 资产与负债
*T3"U|0_ y assets betterment statement 资产递增表；资产改进表
n(L {2r assets lending 实物放款；有抵押贷款
Z(s }
#- assets of the company passing on the death 死者去世时转移的公司资产
J0`?g6aY assets pledged as security for liabilities 用作负债抵押的资产
8^T' a^Wt assets portfolio 资产投资组合
?~$ y3<[ assets price 资产价格
2-]m#}zbP assets quality 资产质素
shD$,!
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|Z<adOg assets refinancing arrangement 资产再集资安排
b$BUo8O} assets securitization 资产证券化
z9g Z/d assets situated outside Hong Kong 在香港以外地方的资产
*\ > & assets stripping 削减资产；拆卖资产
+{s^"M2` assets value 资产值
`J C!u c assignee 承让人
OA8pao ~H assignment 转让；转让书；转让契
|laq y`D assignment of interest 权益转让
x?k6ek assignment of letters patent and trade mark 专利证书及商标转让
q+ .=f.+Z assignment of property 物业转让；物业转让书
<rkF2 -K, assignment right 转让权
>U1 7BGJ. assignor 转让人
L .5GX 29 associate 有联系的人；有关连人士；相联者；合伙人；联系人
, ?}TSJKC Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Q{%ow:;s* associate member 附属会员
lm+wjhkN associated body corporate 相联法人团体
.p&M@h
w associated company 相联公司；联属公司
4#o` - vcW associated corporation 相联法团
ji1A>jepF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7M4iBk4I 公认会计师公会〔英国〕
(wTg aV1 Association of Futures Exchange Brokers 香港期货经纪协会
R75sK(oS Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*Q)+Y&qn association of underwriters 承保人组织
\(u P{,ML assumption of control 接管
+ 7Z%N 9 assurance 担保；保险；转易；转易书
)TLDNpH?J assurance of interest 权益的转易
uJ%ql5XDV at 19XX price 按一九ＸＸ年价格计算
=Ij;I~ at a discount 按赔价计算；按贴水价格计算；打折扣
vt1!|2{
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d"V^^I)yx& at call 通知付款；按通知
_|F h^hq at constant market price 按固定市价计算
u+]zi"k^s at constant price 按固定价格计算
]$7|1-&Y at cost 按成本计算
=[P || at current market price 按当时市价计算；按现时市价计算
}5 A?WH_ at current price 按当时价格计算；按现时价格计算
yVW )DQ 4? at factor cost 按要素成本计算；按生产要素成本计算
y== x at money-of-the-day price 按付款当日价格计算
jWm<!< ~ at or better 按指定或较佳价位〔买卖指令〕
_H-Lt{k at par 按面值计算；平价
MQI6e". at sight 见票即付
#PiW\Tq at the close 按收市盘
6pH.sX$!_ at the opening 按开市盘
2 nf{2edC attestation 见证；见证条款
"Aynt_a. at-the-money option 平价期权
m$U2|5un& attorney 受权人；受托代表人
y+c+ / L8 attornment 新拥有人承认书
F: \CDM=lS attributable profit 可归属利润
A lrk3I3{ attributable share value 可归属股份价值
zfS`@{;F`| Auckland Stock Exchange 奥克兰证券交易所
gG#M-2 P auction 拍卖
LE Y$St auctioneer 拍卖商
/m%;wH|6% audit 审计；核数
+Ix;~ Audit Commission 审计署
G=wJz Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
VlK W WQj 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)&V}h U* audit review 帐目审查
Z/%>/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Hi
)n]OE audited account 审计帐目；经审计的帐目
<FP&1Eg!| audited annual account 经审计的周年帐目
IF<jq\M audited balance sheet 经审计的资产负债表
-?j'<g0 auditor 核数师；核数主任；审计师
iZ& CE5+ auditor's certificate 核数师证明书；审计师证明书
u-8,9 auditor's report 核数师报告；审计师报告
tY V mB:l Aussie bond 澳元债券
pJV<#<#Z austerity budget 紧缩预算
t1D6#J P(a Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
JVN0];IL} Australia All Ordinaries Index 澳洲所有普通股票指数
xgfK0-T|[ Australian Dollar [AUD] 澳元
Z/O5Dear/h Australian Options Market 澳大利亚期权市场
P#iBwmwN+. Australian Securities Commission 澳洲证券事务监察委员会
yAaMYF@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
U1I2+ ;"#A Australian Stock Exchange 澳大利亚证券交易所
mzDbw-# Austrian Schilling [ATS] 奥地利先令
SDZ/rC!C authentication 认证；鉴证
j2V^1 authority to purchase 委托购买证；委购书
WxFVbt w authorization 认可；核准；授权；授权书
* !vwW
T authorization by direction 指示授权
li (g?|AD authorization by instruction 指令授权
iOw'NxmY authorization by warrant 令状授权
&S/KR$^ % authorization of unit trust 单位信托的认可
wD4Kil=v authorized agent 指定代理人
{"-u aH>, authorized capital 法定资本
3b~k)t4R authorized clerk 出市员
I t",WFE. authorized dealer 认可交易商
d7A vx authorized financial institution 认可财务机构
ttgb"Wb%S authorized fund 认可基金
]e!9{\X,* authorized fund house 获授权的基金公司；认可基金公司
Y '0H2B8 authorized institution 认可机构
dxsPX =\: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
sZ_+6+ : authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Ubv<3syR' authorized insurer 获授权保险人；获认可承保人
| pA3ZWm authorized investment 特准投资项目
y$'(/iyz authorized person 获授权人
ApR>b% authorized representative 获授权代表
*{ 6{ZKM authorized share capital 法定股本
xO{yr[x"L automated quotation system 自动报价系统
TF2'-"2Y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
h<JV6h :8 自动交易系统〔香港期货交易所有限公司〕
C`Zz\DNG@ automatic adjustment mechanism 自动调整机制
s>ilxLSX] automatic adjustment system 自动调整系统
n2cb,b/7 Automatic Clearing House 自动票据交换所
'_>8 _ automatic exchange rates accumulation system 自动化汇率累集系统
zr2oU '+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yC pU1 73V automatic teller machine [ATM] 自动柜员机
wX[g\,?}' autopay 自动转帐
bu$YW' available assets 可用资产
o-c. D=~ available fiscal reserve 现存财政储备
g{RVxGE7 available profit 可用利润
^- Bx zOp Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=)!sWY: average 平均；平均数；海损
p%[/
_ -7 average basic salary 平均基本薪金
WWZ`RY average consumer expenditure 平均消费开支；一般消费开支
vL}e1V: average cost 平均成本
^\KZE|^3@ average cost of land production 增辟土地平均成本
>8PGyc*9 average daily turnover 平均每日成交额
&#_c,c; average daily wage rate 平均每日工资率
^zn&"@ average expenditure pattern 平均开支模式
J#ujI e average growth rate 平均增长率
QY|Rz(;m average net fixed assets 固定资产平均净值
$b OiP average of relatives 相对价格平均数
B)*?H=f/ average price 平均价格
B:;$5 PUTc average propensity to consume 平均消费倾向；一般消费倾向
it77x3Mm
F average propensity to save 平均储蓄倾向；一般储蓄倾向
c&X2k\ average rate 平均率
mQUI9 average revenue 平均收入；平均收益
Xs}.7 average stock 平均库存；平均存货
05hjC average yearly rent 平均年租
LD/NMb avoidance of double taxation 避免双重课税
~>SqJ&-moo avoidance of tax 避税
