A:
"M
tQj} A share Ａ股；甲类股份
JcP'+@X" abatement of tax 减税；减扣免税额
E:ytdaiT ABN AMRO Bank N.V. 荷兰银行
7blZAA?- above-the-line expenditure 线上项目支出；经常预算支出
='FEC-f95 above-the-line receipt 线上项目收入；经常预算收入
x?kZD~|{) ABSA Asia Limited 南非联合亚洲有限公司
uH#NJoR O absolute change 绝对数值变更
Z I1RB fR absolute expenditure 实际开支
;S7xJ 'H absolute guideline figure 绝对准则数字
ntT | G0E absolute interest 绝对权益
Q.Acmht# absolute order of discharge 绝对破产解除令
E9i WGSE absolute profit margin 绝对利润幅度
x9= lN^/4 absolute value 实值；绝对值
-:QyWw/d absolutely vested interest 绝对既得权益
-'2.^a-8-g absorbed cost 已吸收成本；已分摊成本
? cJ$= absorption 吸收；分摊；合并
jL# ak V absorption rate 吸收率；摊配率；分摊率
fITml6mbE ACB Finance Limited 亚洲商业财务有限公司
bu.36\78 acceptable form of reciprocity 合理的互惠条件
;"3Mm$ acceptable rate 适当利率；适当汇率
.&Z Vy{uP acceptance agreement 承兑协议
{:Q2 Itsy acceptance for honour 参加承兑
|Yx8Ez acceptor 承兑人；接受人；受票人
ra3WLK acceptor for honour 参加承兑人
@ P-7a`3* accident insurance 意外保险
A28w/ =e7 Accident Insurance Association of Hong Kong 香港意外保险公会
;u%h wlo accident insurance scheme 意外保险计划
#% 5>}$ accident year basis 意外年度基准
:/3`+&T^/ accommodation 通融；贷款
v#6.VUAw accommodation bill 通融票据；空头票据
M3'' xrpC accommodation party 汇票代发人
/H)g<Y A account balance 帐户余额；帐户结余
iw{n|&Y#` account book 帐簿
cA*%K[9 account collected in advance 预收款项
/c7j@=0 account current book 往来帐簿
E*%{Nn account of after-acquired property 事后取得的财产报告
k }/:
xN" account of defaulter 拖欠帐目
!\m.&lk'^ account payable 应付帐款
d 09GD[5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
dx~Wm1 account receivable 应收帐款
Kk,->q<1 account receivable report 应收帐款报表
9T]]T Ev4 account statement 结单；帐单；会计财务报表
+0OQ"2^& account title 帐户名称；会计科目
{`'b+0[;@ accountant's report 会计师报告
5q<kt{06\ Accountant's Report Rules 会计师报告规则
rk~/^(! accounting and auditing procedure 会计与审计程序；会计与核数程序
5*CwQJC< Accounting Arrangements 《会计安排》
0\m zGfd accounting basis 会计基础
Q -+jG7vT accounting by Official Receiver 破产管理署署长呈交的帐目
;(sb^O Accounting Circular 《会计通告》
X:Zqgf accounting class 会计类别
&$=F $ accounting date 记帐日期；会计结算日期
k K(633s accounting for money 款项核算
)sQbDA|p Accounting Officer 会计主任
@.0,k a,X accounting period 会计报告期；会计期
" n\!y~: accounting policy 会计政策；会计方针
S$#Awen"@ accounting practice 会计惯例
n5b
N/ accounting principle 会计准则
H\S,^)drJ? accounting record 会计记录
&`9lIVB,K accounting report 会计报告
fVkl-<?x Accounting Services Branch [Treasury] 会计事务部〔库务署〕
BK +JHT Accounting Society of China 中国会计学会
a Z'p:9e accounting statement 会计报表
, R)[$n accounting system 会计制度；会计系统
OJ 2M_q)e accounting transaction 会计事项；帐务交易
e D}Ga4 accounting treatment 会计处理
_+{s^n= accounting year 会计年度
dU\fC{1Z accretion 增值；添加
xP*R H -< accrual 应计项目；应累算数目
RPrk]<<1 accrual basis 应计制；权责发生制
o
2DnkzpJ accrual basis accounting 应计制会计；权责发生制会计
1 ID! rxE accrue 应累算；应计
#y?z2 ! accrued benefit 应累算利益
"[%NXan accrued charges 应计费用
ZpdM[\Q- accrued cumulative preference share dividend 应累算的累积优先股股息
=}L[/ RL accrued expenses 应累算费用
~2qFA2 accrued interest payable 应付利息；应计未付利息
9> |r Iw accrued interest receivable 应收利息；应计未收利息
HG^8&uh] accrued right 累算权益
R 6!3Y/Q@ accruing profit 应累算的利润
; R67a
V, accumulated fiscal reserve 累积财政储备
^,X+
n5q;m accumulated profit 累积利润；滚存溢利
HCP Be2 accumulated reserve 累积储备
[W;14BD7 accumulation of surplus income 累积收益盈余
%!q(zq l acquired assets 既得资产
$lv
g.u acquisition 收购；购置；取得
V}(%2W5X+ acquisition cost 购置成本
M: x8]TA acquisition expenses 购置费用
jJf|Ok:G{ acquisition of 100% interest 收购全部股权
l`1ZS8 [. acquisition of control 取得控制权
\h
yTcFb acquisition of fixed assets 购置固定资产
koUH>J: acquisition of shell “买壳”
E>ev /6ox acquisition price 收购价
g5cR.]oz act of God 天灾
?gkK* \x2 acting partner 执事合伙人
-,rl[1ZYZ active market 买卖活跃的市场；交投畅旺的市场；旺市
kTzZj|l^\ active partner 积极参与的合伙人
PvM<#z q_ active trading 交投活跃
@<Y Za$` actual circulation 实际流通
.1}u 0IbJ actual cost 实际成本
sC#Ixq'ls7 actual expenditure 实际开支；实际支出
(d ( whlF actual income 实际入息；实际收入；实际收益
QCjmg5bf'7 actual market 现货市场
CN >q`[! actual price 现货价；实际价格
%jkd}D actual profit 实际利润
| zA ey\ actual quotation 实盘；实际价位；实际报价
FPqgncBHK actual year basis 按实际年度计算
LvR=uD actuals 实货
[ -%oO actuarial investigation 精算调查
w#o<qrpHf actuarial principle 精算原则
0
cQf_o actuarial report 精算师报告
UeVF@rw Actuarial Society of Hong Kong 香港精算学会
6"wY;E actuarial valuation 精算师估值
0}ZuF. actuary 精算师
)JjfPb64 ad referendum agreement 暂定协议；有待覆核的协定
z `B R z& ad valorem duty 从价税；按值征税
Fb_~{ q ad valorem duty system 从价税制
XnNK )dUT} ad valorem fee 从价费
> {:8c-\2} ad valorem tariff 从价关税
YRwS{ e*u additional allowance 额外免税额
OZ -F+#d additional amount for unexpired risk 未过期风险的额外款额
hP|5 q&wX additional assessable profit 补加应评税利润
gC'GZi^ additional assessment 补加评税
2n@"|\ uHD additional commitment 额外承担
xv)7-jlx additional commitment vote 额外承担拨款
!is8`8F8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ZpwB"%e$ additional dependent parent allowance 供养父母额外免税额
n"Ev25 % additional provision 额外拨款
?6[>HX; additional stamp duty 附加印花税
RpreW7B_Q* additional tax 补加税罚款；补加税款
]\GGC]:\@
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]s u\[?l adjudged bankrupt 被裁定破产
\'p)k Df adjudicated bankrupt 裁定破产人
Wl*\kQ}U adjudication fee 裁定费；评定印花税额手续费；评估契据费
rsIjpPa adjudication of bankruptcy 裁定破产；宣告破产
^RY_j>i adjudication of insolvency 裁定无力偿还债务
U$ -FQRM4K adjusted actual 经调整的实数；调整后的实数
lKm?Xu'yH adjusted current assets 经调整的流动资产；调整后的流动资产
yn7 n adjusted figure 经调整的数字；调整后的数额
8>w/Es5 adjusted liabilities 经调整的负债；调整后的负债
.Wr7?'D1M adjusted loss 经调整的亏损；调整后的亏损
:>cJ[K?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
! |}>Y adjusted profit 经调整的利润；调整后的利润
`W-:@?PmQx adjusted surplus 经调整的盈余额；调整后的盈余额
HezCRtxRcc adjusted value 经调整的价值；调整后的价值
|~>8]3. Y adjustment 调整；修订；理算〔保险〕
Hj5b.fB adjustment centre 调剂中心
`T mIrc adjustment lag 调整过程的时间差距；调整时差
wp@c;gK7 adjustment mechanism 调整机制
KsHMAp 3 adjustment of loss 亏损调整
rVz#;d!`z adjustment process 调整过程；调整程序
\Q#F&q0 adjustment range 调整幅度
\^_F>M administered exchange rate 受管制汇率
NSx DCTw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
kQj8;LU administration expenses 行政费用
H6~QSe0l administration fee 手续费；行政费
alq>| ,\x administration in bankruptcy 破产管理
I5-/K VWb administration order 遗产管理令
K r 9 @ administrator 管理人；遗产管理人
; z&p(e administrator of the estate 遗产管理人
{i=qx#2X?H admission of debt 债项承认书
`; `34t_) admission of proof 接纳债权证明
j x-W$@ advance 放贷款项；垫付款项；预支款项；预付款项
F35e/YfG advance account 暂支帐目；预付款帐户
wK ,t q advance compensation 预付补偿金
lD{9o2 advance from shareholder 股东垫款
te:@F]A advance pending reimbursement 预支以待日后付还
&3A Gj, advanced economy 先进经济体系
zJ#q*2A(Z advancement 预付；预付财产
/423!g0Q advances warrant 垫款令
] qrO"X= advancing 贷出
u|Db%)[ adverse balance 逆差
>0f5Mj ug adverse exchange 逆汇
n0EKNMO advertisement addressed to shareholders 在报章刊登的致股东通告
VD1*br^, advice for collection 托收通知书
K C advice of drawing 提款通知书；汇票通知书
^^v\ T advice of payment 付款通知
oW-luC+ Advisory Committee [Securities and Futures Commission]
"--rz;+K 谘询委员会〔证券及期货事务监察委员会〕
zRu}lJ1#W$ Advisory Committee on Diversification 经济多元化谘询委员会
b7=]"|c$@ affidavit 誓章；遗产申报誓章
!QYqRH~ 5 affidavit of no receipt 述明无收款的誓章
fIFB"toiPE affiliate 联号；联营公司；附属公司
Q~`]0R159e affiliated company 附属公司；联号；联营公司
(}}BZ S& . affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Ha;^U/0| affordability 负担能力
4$.4,4+ African Development Bank [AfDB] 非洲开发银行
Y RB,jwne after-acquired property 事后取得的财产
9 =h A#t.# after-hours dealing 市后交易
MF=@PE][ after-tax profit 税后盈利；税后利润；税后溢利
$rf5\_G,96 agency agreement 代理协议
sYeZ.MacU agency expenses 代理机构的开支
vZ|m3; X agency fee 代理费
u dH7Q&" Agency Law 《代理法》
Vj`9j. 5 agent 代理人；承销人
+ ]B^ *99 agent of company 公司代理人
TlM ]d;9G agent's fee 代理人费；经纪费
u Y J6 "j aggregate 总计；总数；总体数字
WM9QC5 9 aggregate amount 总款额；总额
eoow]me aggregate assets and liabilities 总体资产与负债
=7 Nm= 5@ aggregate at constant price 按固定价格计算的总体数字
P
hn&hRAO aggregate demand 总需求
+8v !vuO' aggregate gross position 总持仓量
]2tX'=X aggregate limit 总限额
.vwOp*3\ aggregate of salaries tax 合计薪俸税
=:5yRP aggregate performance 总体表现；总体业绩
J#bEAK^L,l aggregate supply 总体供应
i9+V<'h aggregate surplus 总盈余
YMJ?t" aggregate total 整体总额
hYF<W n3L aggregate value 总值；合计价值
xUj[ d(q aggregated basis 合计基准
x"*u98&3 aggregated net chargeable income 合计应课税入息实额
z%]~^k8 aggregation 合并计算；合计；总和
N=-hXgX^ aggregation of incomes of husband and wife 夫妇入息合并计算
UiW( /L aggregation of property 财产的总和
) (y& U agio 差价；贴水
bp; ) * Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
E5.)ro=$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/J1O{L 《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》
C
< ]rY Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;Q-(tGd 《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》
(%\N-[yZ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
eBG7 ]u,Q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2v yB [( agreement for a settlement 授产协议
i v\?TAZC agreement for assignment 转让协议
=XyK/$ agreement for sale 售卖协议；买卖协议
fM d]P:B agreement for sale and purchase 买卖协议
dxxD%lHCF agreement for the payment of interest 支付利息协议
G{YLyl/9 agreement for the repayment of money 还款协议
C$Ldz=d agreement of reinsurance 再保险协议
|f.=Y~aY Agricultural Bank of China 中国农业银行
~E#>2Mh air passenger departure tax 飞机乘客离境税
9fyk7~ V Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
vlx
wt ~ airport tax 机场税
O Y /QA alcohol duty 酒精税
ss
|<\DE+ alienation 让与；让渡；转让
.#Z}}W# alimony 生活费；赡养费
^D"}OQoh All Ordinaries Index [AOI] 所有普通股指数
;,4 Z5+ all risks 全险；综合险
mJ[Lm Q<: All Sales Record for Stock Market 《股票市场成交报告》
'V .4Nh d Allied Capital Resources Limited 新联财务有限公司
Spt[b.4m F all-items index [Consumer Price Index] 总指数〔消费物价指数〕
^[lg1u MW allocation letter 拨款信件
bvs0y7M=' allocation of fund 分配款项；预留款项
,??xW{* | allocation of profit 利润分配；溢利分配
r(0I>|u allocation warrant 拨款令
i$$\}2m{L allotment 分配；配股
>\[sNCkf allotment notice 股份配售通知；配股通知
qFt%{~a
S allotment of shares 股份分配
}yC ve allowable 可获宽免；免税的
^pAqe8u_ allowable business loss 可扣除的营业亏损
'd(OFE-hn allowable expenses 可扣税的支出
KhYGiV A allowance 免税额；津贴；备抵；准备金
cBi v=!n allowance for debts 债项的免税额
&KX|gB' allowance for depreciation by wear and tear 耗损折旧免税额
vD^^0-Pk6 allowance for funeral expenses 殡殓费的免税额
5f SDdaO allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6D6=5!l allowance for repairs and outgoings 修葺及支出方面的免税额
0X~Dxs allowance to debtor 给债务人的津贴
':kBHCR7 alteration of capital 资本更改
; "wU+ alternate trustee 候补受托人
p~$\@8@ amalgamation 合并
D9+a"2|3< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'&'?
S ambit of charges 征税范围；收费范围
;F"W6G amended valuation 经修订的估值
{FteQ@( American Commodities Exchange 美国商品交易所
tbl!{Qwx American Express Bank Limited 美国运通银行
l&^9<th American Stock Exchange 美国证券交易所
`%"zq"1`0 amortization 摊销
C.FGi`rrm amount due from banks 存放银行同业的款项
<j-Bj $3 amount due from banks abroad 存放海外银行同业的款项
_)ZAf% f? amount due from holding companies 控股公司欠款
+);o{wfW amount due from local banks 存放本港银行同业的款项
"-90:"W amount due to banks 银行同业的存款
YNH>^cD1 amount due to banks abroad 海外银行同业的存款
3@\vU~=P: amount due to holding companies 控股公司存款
O "nY4 amount due to local banks 本港银行同业的存款
LX!16a@SxA amount due to outport banks 外埠银行同业的存款
-;_NdL@ amount for note issue 发行纸币的款额
+TfMj1Zx amount of bond 担保契据的款额
WQ|d;[E amount of consideration 代价款额
lKxv
SyD amount of contribution 供款数额
hnmFhJ !g amount of indebtedness 负债款额
u ,*$n'l] amount of principal of the loan 贷款本金额
\/. Of]YQ amount of rates chargeable 应征差饷数额
Lb{~a_c amount of share capital 股本额
m {I_E
G amount of sums assured 承保款额
`9kjYSd#E amount of variation 变动幅度
7a- > "W amount of vote 拨款数额
8pg?g'A~} amount payable 应付款额
' h([Y8p{ amount receivable 应收款额
f @Hp,- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Bm;{d O analysis 分析
X Gk8Ki3w ancillary risk 附属风险
rX{QgyY&
annual account 周年帐目；周年帐目报表；年度决算；年结
WB"$NYB annual accounting date 年结日期
)p).}" annual allowance 每年免税额；年积金；年度津贴；年津
sbQmPV annual balance 年度余额
RT F9;]Ti annual disposable income 每年可动用收入
;_%61ZI?M< annual estimates 周年预算
vWXj 6} annual fee 年费
sO ~ N2 annual general meeting 周年大会
6 7~m9pk annual growth rate 年增率；每年增长率
J wRdr8q annual long-term supplement 长期个案每年补助金
6JSa:Q>, annual pensionable emolument 可供计算退休金的年薪
@L,T/m-HF annual report 年报
na?jCq9C Annual Report on the Consumer Price Index 《消费物价指数年报》
bv)E>%Yy annual return 周年报表；周年申报表；每年报税表格
p}}}~ lC/ Annual Return Rules 《周年报表规则》
_+T;4U' p annual review of consumer prices 每年消费物价回顾
t9zPJQlT} annual roll-forward basis 逐年延展方式
\# lh b annual salary 年薪
hUxpz:U* annual statement 年度报表；年度决算表
cSnm \f 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
k9w<0h 3 annuitant 年金受益人
jgs kK annuity 年金
] j}zN2[A annuity contract 年金合约
iePpJ>( annuity on human life 人寿年金
f c+P`r antecedent debt 先前的债项
? A 8Uf= ante-dated cheque 倒填日期支票
!3-mPG<
] anticipated expenditure 预期开支
Cc1sZWvz anticipated net profit 预期纯利
Z =L' [6 anticipated revenue 预期收入
4 9@
pA- anti-inflation measure 反通货膨胀措施
N?p9h{DG anti-inflationary stance 反通货膨胀立场
_r+9S.z apparent deficit 表面赤字
Qo0okir apparent financial solvency 表面偿债能力
o%+K S5v! apparent partner 表面合伙人
i('z~ application for personal assessment 个人入息课税申请书
a+{YTR>0m application of fund 资金应用
_( 0!bUs> application to release as liquidator and to destruct the books of accounts and documents
|U 8;25Y 申请免除清盘人职务及毁灭帐簿与文件
4O[5, appointed actuary 委任精算师
*$1*\oCtz appointed auditor 委任核数师；委任审计师
a'
.o appointed trustee 委任的受托人
5 lxC**NA appointer 委任人
a`~$6
"v apportioned pro rata 按比例分摊
Iu[^" apportionment 分配；分摊
Z5bmqhDo[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@ J!)o d apportionment formula 分摊方程式
KVSy^-." apportionment of estate duty 遗产税的分摊
@:oMlIw; appraisal 估价；评估
49
fs$wr@ appreciable growth 可观增长
+0^ N# 0) appreciable impact 显着影响
1Yz1/gFj appreciable increase 可观增长
_U.8\J2 appreciation 增值；升值
+VAfT\G 2 appreciation against other currencies 相对其他货币升值
* ,_Qdr^F appreciation of the exchange value of Hong Kong dollar 港元汇值上升
nx
$?wxIm appreciation tax 增值税
%_@8f|# ,M appropriation 拨款；拨用；拨付
4_F<jx,G appropriation account 拨款帐目
jSa EwN Appropriation Bill 拨款法案
Mzt T/31S appropriation-in-aid system 补助拨款办法
sFx $ approved assets 核准资产
`Rm 2G approved basket stock 认可一篮子证券
[A
yq%MA approved budget 核准预算
VS%8f.7ep approved charitable donation 认可慈善捐款
h7~&r Wb approved charitable institution 认可慈善机构
l9qq;hhGP, approved currency 核准货币；认可货币
,Uc\
A jx approved estimates 核准预算
q~;P^i<Y approved estimates of expenditure 核准开支预算
@Ys(j$U't approved overseas insurer 核准海外保险人
Rdwr?:y(] approved overseas trust company 核准海外信托公司
&rq7;X approved pooled investment fund 核准汇集投资基金
7`~h' (k approved provident fund scheme 认可公积金计划
oMkB!s approved provision 核准拨款
?Xlmt$Jp approved redeemable share 核准可赎回股份
rw
^^12) approved regional stock 认可地区性证券
:>Z0Kb}7 approved retirement scheme 认可退休金计划
qV/"30, K approved subordinated loan 核准附属贷款
shYcfLJ arbitrage 套戥；套汇；套利
N{q5E ,} arbitrageur 套戥者；套汇者
'"GdO; }& arbitrary amount 临时款项
.J&NM(q eZ arrangement 措施；安排；协定
f|m.v
+7k arrears 欠款
Jn' q'+ arrears of pay 欠付薪酬
\%m R* J+ arrears of revenue 逾期未收税款；逾期未收的帐项
RgRyo
articles of association 组织章程；组织细则；组织章程细则
29,`2fFr Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[LjYLm%< ascertainment of profit 确定利润
yJ/m21f "Asia Clear" “亚洲结算系统”
YV . *8'* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
WxWgY}` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
A}t.`FLP,j Asian Development Fund [ADF] 亚洲发展基金
FK
}x *d Asian dollar bond 亚洲美元债券
U%t:]6d&} Asian dollar market 亚洲美元市场
RLw=y{% p Asian dollar rate 亚洲美元利率
D<5gdIw Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/U N%P2>^1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
* yiJw\DRN asked price 沽盘；喊价；索价；卖方报价
L)y } assessable income 应评税入息
~Xh(JK] assessable loss 应评税亏损
HTQ .kV assessable profit 应评税利润
p%x o@v( assessable value 应评税值
{|%5} \% assessed profit 估定利润
[|ky~sR r assessed value 经评估价值
'=\]4?S assessment 评税；评定；估价；评税单
#U"\v7C{n assessment number 评税编号；估价编号
jdXkU assessment of additional tax 补加税评税
/n@_Ihx assessment of performance 业绩评估；实绩评价
e}(. u1 Assessor 评税主任
*q|.H9
K( asset price bubbles 资产价格泡沫
:2 QA# asset-backed securities 具资产保证的证券
Y^2Ma878 assets accretion 资产增值
:M1+[FT assets and liabilities 资产与负债
y{ !`4CxF assets betterment statement 资产递增表；资产改进表
&{Uaa assets lending 实物放款；有抵押贷款
dQ/Xs.8 assets of the company passing on the death 死者去世时转移的公司资产
K4,VSy1byI assets pledged as security for liabilities 用作负债抵押的资产
i:qc2#O:J assets portfolio 资产投资组合
0}Kl47 }aD assets price 资产价格
u'yePJTE assets quality 资产质素
[9[t n - assets realization 资产变现
|pq z( j7 assets refinancing arrangement 资产再集资安排
_^#PV} assets securitization 资产证券化
T_5 E assets situated outside Hong Kong 在香港以外地方的资产
K 2LLuS! assets stripping 削减资产；拆卖资产
dWI/X assets value 资产值
}{=%j~V;& assignee 承让人
|I)Ms NF assignment 转让；转让书；转让契
'9$xOrv assignment of interest 权益转让
wUh'1D<(r assignment of letters patent and trade mark 专利证书及商标转让
|Ro\2uSr assignment of property 物业转让；物业转让书
;6fk G/T assignment right 转让权
SY>N-fW\H: assignor 转让人
%do|>7MO@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
YjvqU /[3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Vxo3RwmR associate member 附属会员
IW 6;ZDP associated body corporate 相联法人团体
G5Td AW associated company 相联公司；联属公司
Nf<([8v;t associated corporation 相联法团
q^(A6W Association of Chartered Certified Accountants [ACCA] [United Kingdom]
XfViLBY(
> 公认会计师公会〔英国〕
C
[=/40D Association of Futures Exchange Brokers 香港期货经纪协会
ZSKk*<= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&|/C *2A association of underwriters 承保人组织
/3FC@?l
w4 assumption of control 接管
5IVASqYp assurance 担保；保险；转易；转易书
r[EN`AxDb assurance of interest 权益的转易
<0JW [m at 19XX price 按一九ＸＸ年价格计算
<9\_b 6 at a discount 按赔价计算；按贴水价格计算；打折扣
_ F@>?\B at a premium 按溢价计算；按升水价格计算
CDU^X$Q at call 通知付款；按通知
Gx' mVC"{ at constant market price 按固定市价计算
2=["jP!B at constant price 按固定价格计算
KhXW5hS1 at cost 按成本计算
X+P3a/ T at current market price 按当时市价计算；按现时市价计算
;2#7"a^ at current price 按当时价格计算；按现时价格计算
W5J"#^kdF8 at factor cost 按要素成本计算；按生产要素成本计算
?y ] 3kU at money-of-the-day price 按付款当日价格计算
~Z.lvdA_5 at or better 按指定或较佳价位〔买卖指令〕
.6e5w1r63 at par 按面值计算；平价
vlEd=H,LT at sight 见票即付
Vu~mi%UH at the close 按收市盘
#FTXy >W at the opening 按开市盘
M={k4r_ t attestation 见证；见证条款
< :RU, at-the-money option 平价期权
NFmB ^@k attorney 受权人；受托代表人
]=@>;yP) attornment 新拥有人承认书
0sV;TQt+f attributable profit 可归属利润
rb`C:#j{J attributable share value 可归属股份价值
e-UPu%' Auckland Stock Exchange 奥克兰证券交易所
qI8{JcFx: auction 拍卖
r4!z A-{ auctioneer 拍卖商
,h8)5Mj/J audit 审计；核数
o#%2N+w Audit Commission 审计署
2MtaOG2l&q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
5x=tOR/h 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〕
&S'' fxGL audit review 帐目审查
Nm#KHA='Z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Bk?M F6 audited account 审计帐目；经审计的帐目
-PEpy3dMY audited annual account 经审计的周年帐目
z~z.J ] audited balance sheet 经审计的资产负债表
DC[ - <:B auditor 核数师；核数主任；审计师
;9B:E"K?@1 auditor's certificate 核数师证明书；审计师证明书
}6^ ( auditor's report 核数师报告；审计师报告
B0Xn9Tvk Aussie bond 澳元债券
Q'$aFl' NR austerity budget 紧缩预算
vERsrg;( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7v%~^l7:x Australia All Ordinaries Index 澳洲所有普通股票指数
~q-| cl< Australian Dollar [AUD] 澳元
W 9a H]9b Australian Options Market 澳大利亚期权市场
&W".fRH_O Australian Securities Commission 澳洲证券事务监察委员会
TO3Yz3+A Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Y,>]) R[4 Australian Stock Exchange 澳大利亚证券交易所
l#]Z?zW. Austrian Schilling [ATS] 奥地利先令
;v8,r#4 authentication 认证；鉴证
BuK 82 authority to purchase 委托购买证；委购书
Dugr{Y/0 authorization 认可；核准；授权；授权书
BR"*-$u0; authorization by direction 指示授权
)WKe,:C authorization by instruction 指令授权
If]g6
B. = authorization by warrant 令状授权
|}'}TYX0 : authorization of unit trust 单位信托的认可
{,P&0 5iSi authorized agent 指定代理人
i~ zL,/O8 authorized capital 法定资本
Qs I$4:yl authorized clerk 出市员
[S 3X authorized dealer 认可交易商
ffuV$# authorized financial institution 认可财务机构
~~'XY( \L@ authorized fund 认可基金
`9b D%M authorized fund house 获授权的基金公司；认可基金公司
3ywBq9FGhp authorized institution 认可机构
4s0>QD$J authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
LT2m wJl authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.\*\bvyCw authorized insurer 获授权保险人；获认可承保人
9Tjvc! 4_b authorized investment 特准投资项目
9dy"Y~c authorized person 获授权人
|l7e*$j authorized representative 获授权代表
5vg@zH\z authorized share capital 法定股本
Q$V xm+ automated quotation system 自动报价系统
eT:%i "C Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Gh42qar` 自动交易系统〔香港期货交易所有限公司〕
s)xfTr_$ automatic adjustment mechanism 自动调整机制
cZ^$!0 automatic adjustment system 自动调整系统
+w GE Automatic Clearing House 自动票据交换所
0+cRUH9Ew automatic exchange rates accumulation system 自动化汇率累集系统
]O&TU X@) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
qX-Jpi P automatic teller machine [ATM] 自动柜员机
So0YvhZ+ autopay 自动转帐
r{ 6 ,; available assets 可用资产
T5W r;a available fiscal reserve 现存财政储备
IxgnZX4N available profit 可用利润
K6!`b(
v# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
BC!l)2 average 平均；平均数；海损
-D{~7& average basic salary 平均基本薪金
1`B5pcuI average consumer expenditure 平均消费开支；一般消费开支
z\fD}`^8 average cost 平均成本
fN8A'p[ average cost of land production 增辟土地平均成本
N#]f?6 *R average daily turnover 平均每日成交额
<NT /+>:2 average daily wage rate 平均每日工资率
_xUiHX< average expenditure pattern 平均开支模式
>N+e c_D^ average growth rate 平均增长率
NoZz3*j= average net fixed assets 固定资产平均净值
. eq-i> average of relatives 相对价格平均数
!=q {1\# average price 平均价格
%o+bO}/9 average propensity to consume 平均消费倾向；一般消费倾向
2ORWdR.b average propensity to save 平均储蓄倾向；一般储蓄倾向
oBKZ $&_h average rate 平均率
49Ht I9@ average revenue 平均收入；平均收益
Q.M3rRh average stock 平均库存；平均存货
!4I?5 9 average yearly rent 平均年租
LNk
3=v2M avoidance of double taxation 避免双重课税
1pO ;aG1O avoidance of tax 避税
