A:
Sn &%epi A share Ａ股；甲类股份
0eP~F2<bC abatement of tax 减税；减扣免税额
uu.Nq*3 ABN AMRO Bank N.V. 荷兰银行
e)"cm;BJ^P above-the-line expenditure 线上项目支出；经常预算支出
Lr:K0A.Ch above-the-line receipt 线上项目收入；经常预算收入
xII!2. ABSA Asia Limited 南非联合亚洲有限公司
tH(#nx8 absolute change 绝对数值变更
,-kZ5&r absolute expenditure 实际开支
i( HhL& absolute guideline figure 绝对准则数字
^O
m]B; absolute interest 绝对权益
yQ50f~9 absolute order of discharge 绝对破产解除令
IPR396J+- absolute profit margin 绝对利润幅度
3 2D/%dHC absolute value 实值；绝对值
jqedHn x absolutely vested interest 绝对既得权益
a! ]%@A6p absorbed cost 已吸收成本；已分摊成本
7yl' !uz)9 absorption 吸收；分摊；合并
92Iv'(1ba absorption rate 吸收率；摊配率；分摊率
"O
"@HVF@ ACB Finance Limited 亚洲商业财务有限公司
-',Y; 0b% acceptable form of reciprocity 合理的互惠条件
h %S#+t(Bf acceptable rate 适当利率；适当汇率
-wRzMT19MG acceptance agreement 承兑协议
.`XA6e(8KR acceptance for honour 参加承兑
$@;[K \ acceptor 承兑人；接受人；受票人
IRa* }MJe acceptor for honour 参加承兑人
{*9i}w|2 accident insurance 意外保险
?]N&H90^5 Accident Insurance Association of Hong Kong 香港意外保险公会
ZrS!R[ accident insurance scheme 意外保险计划
.Oh$sma1 accident year basis 意外年度基准
t+ ]+Gn accommodation 通融；贷款
&KWh5S@w accommodation bill 通融票据；空头票据
th,qq accommodation party 汇票代发人
^5}3FvW account balance 帐户余额；帐户结余
= `H( `2 account book 帐簿
jN0v<_PJED account collected in advance 预收款项
w2L)f,X account current book 往来帐簿
b87o6"j account of after-acquired property 事后取得的财产报告
+\chHOsw account of defaulter 拖欠帐目
>0oc=9H8 account payable 应付帐款
[^ f`D%8o account payee only [A/C payee only] 只可转帐；存入收款人帐户
'C<= b UM account receivable 应收帐款
p?@D' account receivable report 应收帐款报表
bT}WJ2} account statement 结单；帐单；会计财务报表
LlJvuQ 28 account title 帐户名称；会计科目
yK^k*)2N accountant's report 会计师报告
z16++LKmM Accountant's Report Rules 会计师报告规则
[f}1wZ* accounting and auditing procedure 会计与审计程序；会计与核数程序
NQ!F` Accounting Arrangements 《会计安排》
u 36;;z accounting basis 会计基础
FC#Q tu~J accounting by Official Receiver 破产管理署署长呈交的帐目
9 h8G2J
o Accounting Circular 《会计通告》
=@>&kU%$& accounting class 会计类别
w?q"%F;/ accounting date 记帐日期；会计结算日期
PYe>`X? accounting for money 款项核算
RJSgts "F Accounting Officer 会计主任
#Uu"olX7 accounting period 会计报告期；会计期
)FLpWE"e- accounting policy 会计政策；会计方针
;r']"JmF, accounting practice 会计惯例
[>86i accounting principle 会计准则
{w++)N2sh accounting record 会计记录
WyETg!b[ accounting report 会计报告
e|P60cd / Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xj<SnrrC]u Accounting Society of China 中国会计学会
f
WXzK< accounting statement 会计报表
P.Bk-#}$ accounting system 会计制度；会计系统
4dP_'0]9A: accounting transaction 会计事项；帐务交易
2RCnk&u accounting treatment 会计处理
S0 `* accounting year 会计年度
MNz q}(p accretion 增值；添加
",m5}mk:4 accrual 应计项目；应累算数目
14R))Dz" accrual basis 应计制；权责发生制
r[~$ accrual basis accounting 应计制会计；权责发生制会计
y8@!2O4 accrue 应累算；应计
sBwgl9 accrued benefit 应累算利益
cg5DyQ( accrued charges 应计费用
` g~-5Z~J accrued cumulative preference share dividend 应累算的累积优先股股息
5{> cfN\q accrued expenses 应累算费用
m[f\I^ \%8 accrued interest payable 应付利息；应计未付利息
T$ e_ ao| accrued interest receivable 应收利息；应计未收利息
I
f(_$> accrued right 累算权益
uu>g(q?4II accruing profit 应累算的利润
EbQ} w"{ accumulated fiscal reserve 累积财政储备
*bx cq accumulated profit 累积利润；滚存溢利
*QX$Mo^ E accumulated reserve 累积储备
8
_J:Yg accumulation of surplus income 累积收益盈余
JY,+eD acquired assets 既得资产
4/4IZfznX acquisition 收购；购置；取得
I}X8-WFB acquisition cost 购置成本
;z68`P- acquisition expenses 购置费用
=3' wHl acquisition of 100% interest 收购全部股权
`t
-3(>P acquisition of control 取得控制权
7o<RvM acquisition of fixed assets 购置固定资产
[g? NU] acquisition of shell “买壳”
z,tax`O acquisition price 收购价
_ !C H act of God 天灾
JpDkf$kM acting partner 执事合伙人
! [X<> active market 买卖活跃的市场；交投畅旺的市场；旺市
X {$gdz8S9 active partner 积极参与的合伙人
0/Csc\Xl active trading 交投活跃
cQny)2k*x actual circulation 实际流通
/[OM pP actual cost 实际成本
k 8TMdWW actual expenditure 实际开支；实际支出
~V Kw%WK actual income 实际入息；实际收入；实际收益
Jj!T7f*-GX actual market 现货市场
' &Ku Ba actual price 现货价；实际价格
(:1 j- actual profit 实际利润
Vk"QcW actual quotation 实盘；实际价位；实际报价
= 4If7 actual year basis 按实际年度计算
[ ,dsV d actuals 实货
:MVD83?4 actuarial investigation 精算调查
qv:WC
TAn actuarial principle 精算原则
SO)??kQ{U actuarial report 精算师报告
eXYR/j<8 Actuarial Society of Hong Kong 香港精算学会
h5JXKR.1]c actuarial valuation 精算师估值
ll#PCgIm
actuary 精算师
iAN#TCwLT7 ad referendum agreement 暂定协议；有待覆核的协定
;8@A7`^ ad valorem duty 从价税；按值征税
,oC r6 ] ad valorem duty system 从价税制
F~B8XUa3 ad valorem fee 从价费
Ah,Zm4: ad valorem tariff 从价关税
(.c?)_G, additional allowance 额外免税额
yVL~SH| additional amount for unexpired risk 未过期风险的额外款额
[;(| ^ 0 additional assessable profit 补加应评税利润
?@nu]~ additional assessment 补加评税
*VH1(E`hl additional commitment 额外承担
e\89;) additional commitment vote 额外承担拨款
C8?/$1|RL additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+#W5Qb}VR additional dependent parent allowance 供养父母额外免税额
#E#70vWp\O additional provision 额外拨款
-+L1Hid.7 additional stamp duty 附加印花税
<AVpFy additional tax 补加税罚款；补加税款
by
{~gu Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\rpu=*gt adjudged bankrupt 被裁定破产
$j:0*Z=> adjudicated bankrupt 裁定破产人
&~j"3G;e adjudication fee 裁定费；评定印花税额手续费；评估契据费
U+K_eEI0_I adjudication of bankruptcy 裁定破产；宣告破产
6jn<YR
E-
adjudication of insolvency 裁定无力偿还债务
+RbCa
c adjusted actual 经调整的实数；调整后的实数
aU3&=aN+ adjusted current assets 经调整的流动资产；调整后的流动资产
dCHU* 7DS adjusted figure 经调整的数字；调整后的数额
u!Z&c7kPI adjusted liabilities 经调整的负债；调整后的负债
i@2?5U>h adjusted loss 经调整的亏损；调整后的亏损
|y]#-T?)t 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
.Ee8s]h5W adjusted profit 经调整的利润；调整后的利润
%>f:m!. adjusted surplus 经调整的盈余额；调整后的盈余额
|peZ`O^ ~ adjusted value 经调整的价值；调整后的价值
GB -=DC6 adjustment 调整；修订；理算〔保险〕
lY~xoHT;[ adjustment centre 调剂中心
,Zdc adjustment lag 调整过程的时间差距；调整时差
AOTI &v adjustment mechanism 调整机制
Ei#"r\q j_ adjustment of loss 亏损调整
8Hhe&B adjustment process 调整过程；调整程序
$oNkE adjustment range 调整幅度
!v^D
j'] administered exchange rate 受管制汇率
K1Tzy=Z9j Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
x*YJ :t administration expenses 行政费用
=$HzEzrw administration fee 手续费；行政费
gAE}3// administration in bankruptcy 破产管理
eC1cE administration order 遗产管理令
'{J!5x?L ^ administrator 管理人；遗产管理人
p5*i
d5 administrator of the estate 遗产管理人
?znSA
> admission of debt 债项承认书
AVi|JY)> admission of proof 接纳债权证明
"8-]6p3u advance 放贷款项；垫付款项；预支款项；预付款项
f[.]JC+, advance account 暂支帐目；预付款帐户
Y A;S'dxY advance compensation 预付补偿金
c<e $6:|xM advance from shareholder 股东垫款
y"7?]#$9/ advance pending reimbursement 预支以待日后付还
SO}Hc;Q1 ` advanced economy 先进经济体系
bSmRo advancement 预付；预付财产
lVqvS/_k$ advances warrant 垫款令
sl)_ HA7G advancing 贷出
MOj 0"x) adverse balance 逆差
Gm*i='f!? adverse exchange 逆汇
sI~{it# advertisement addressed to shareholders 在报章刊登的致股东通告
K B-7]H advice for collection 托收通知书
VQX#P< advice of drawing 提款通知书；汇票通知书
[E=t{&t advice of payment 付款通知
#Z fg Advisory Committee [Securities and Futures Commission]
QutQG 谘询委员会〔证券及期货事务监察委员会〕
rt Y0 ? Advisory Committee on Diversification 经济多元化谘询委员会
n&@\[,B affidavit 誓章；遗产申报誓章
#fa~^]EM] affidavit of no receipt 述明无收款的誓章
gP<l affiliate 联号；联营公司；附属公司
50CU| affiliated company 附属公司；联号；联营公司
N?~K9jGx( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?4xTA
affordability 负担能力
NxNz(R
$~ African Development Bank [AfDB] 非洲开发银行
-tDmzuD6 after-acquired property 事后取得的财产
~_R=2t{u _ after-hours dealing 市后交易
qgu.c`GmW after-tax profit 税后盈利；税后利润；税后溢利
W$,c]/u| agency agreement 代理协议
[/ #;u*n agency expenses 代理机构的开支
)(,+o agency fee 代理费
Pj+XKDV]T Agency Law 《代理法》
)'nGuL-w!i agent 代理人；承销人
lGs fs( agent of company 公司代理人
%[ RLc[pB agent's fee 代理人费；经纪费
NC0x!tJ#7 aggregate 总计；总数；总体数字
bGD V9su aggregate amount 总款额；总额
7XdLZ4ub aggregate assets and liabilities 总体资产与负债
@ij}|k%* aggregate at constant price 按固定价格计算的总体数字
[
h%ci3 aggregate demand 总需求
*!Xhy87%Z) aggregate gross position 总持仓量
iX~V(~v aggregate limit 总限额
O"Ar3> aggregate of salaries tax 合计薪俸税
[_${N,1 aggregate performance 总体表现；总体业绩
r] 2}S=[ aggregate supply 总体供应
T#T!a0 aggregate surplus 总盈余
TC ^EyjD aggregate total 整体总额
eRD s?n3F aggregate value 总值；合计价值
Nmp1[/{J aggregated basis 合计基准
JgEpqA12 aggregated net chargeable income 合计应课税入息实额
qdzc"-gH` aggregation 合并计算；合计；总和
r lW aggregation of incomes of husband and wife 夫妇入息合并计算
)V+ ;7j<"D aggregation of property 财产的总和
>?I[dYzut agio 差价；贴水
g,9o'fs`x Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
J8( v 65 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
U2!9Tl9". 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
\U,.!'+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
'kPShZS$b 《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》
?/Nx Z\ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]Y:|%r vVH 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/)6<`S( agreement for a settlement 授产协议
3%'$AM}+s agreement for assignment 转让协议
)j!22tl L agreement for sale 售卖协议；买卖协议
NO" =\ Zn6 agreement for sale and purchase 买卖协议
%KRAcCa7 agreement for the payment of interest 支付利息协议
Vhv<w
O Ct agreement for the repayment of money 还款协议
p ^T0(\1 agreement of reinsurance 再保险协议
$--W,ov5j Agricultural Bank of China 中国农业银行
4R@3jGXb8q air passenger departure tax 飞机乘客离境税
K6_{AuL}4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%J7 ;b<}To airport tax 机场税
H7*/ alcohol duty 酒精税
a+IU<O-J? alienation 让与；让渡；转让
#O q fyY! alimony 生活费；赡养费
d :W h0 y} All Ordinaries Index [AOI] 所有普通股指数
@ScH"I];uA all risks 全险；综合险
Id|38 All Sales Record for Stock Market 《股票市场成交报告》
<SOC Allied Capital Resources Limited 新联财务有限公司
7>v1w:cC] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-bduB@#2d allocation letter 拨款信件
W|;
.G9 allocation of fund 分配款项；预留款项
#%Uk}5;- allocation of profit 利润分配；溢利分配
!3}vl
Y1 allocation warrant 拨款令
MHk\y2 `/; allotment 分配；配股
3\G&fb|?}R allotment notice 股份配售通知；配股通知
V # =o< allotment of shares 股份分配
r( :"BQ allowable 可获宽免；免税的
,J~kwJ$L allowable business loss 可扣除的营业亏损
\A
Y7 %> allowable expenses 可扣税的支出
td&W>(3d allowance 免税额；津贴；备抵；准备金
~M2w&g;1 allowance for debts 债项的免税额
yiiYq(\{ allowance for depreciation by wear and tear 耗损折旧免税额
80LKxA;5N allowance for funeral expenses 殡殓费的免税额
b\ F(.8 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
RT 4ns +J1 allowance for repairs and outgoings 修葺及支出方面的免税额
C ]p3,G,oN allowance to debtor 给债务人的津贴
u.gnv dU alteration of capital 资本更改
O \=3{ alternate trustee 候补受托人
T[;O K amalgamation 合并
2V A\{M ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ZFY t[: ambit of charges 征税范围；收费范围
.{*V ^ [. amended valuation 经修订的估值
9# xcp/O American Commodities Exchange 美国商品交易所
m n)kd American Express Bank Limited 美国运通银行
G(Ei Do& American Stock Exchange 美国证券交易所
SZea[~ & amortization 摊销
8$BZbj%?hx amount due from banks 存放银行同业的款项
ZV$qv=X amount due from banks abroad 存放海外银行同业的款项
/T!S)FD\/v amount due from holding companies 控股公司欠款
O-@*xwD amount due from local banks 存放本港银行同业的款项
'/J}T -,Z amount due to banks 银行同业的存款
a$ l amount due to banks abroad 海外银行同业的存款
%70sS].@ amount due to holding companies 控股公司存款
-tlRe12 amount due to local banks 本港银行同业的存款
Jo1n>Mo-j amount due to outport banks 外埠银行同业的存款
X~T"n<:a> amount for note issue 发行纸币的款额
~8o's` amount of bond 担保契据的款额
jqh d<w amount of consideration 代价款额
Nl"< $/ amount of contribution 供款数额
F\ yxXOI amount of indebtedness 负债款额
@YHB>rNf(7 amount of principal of the loan 贷款本金额
!Y8us" amount of rates chargeable 应征差饷数额
Uo#% f+t amount of share capital 股本额
MD%_Z/NL amount of sums assured 承保款额
t-) C0< amount of variation 变动幅度
}E+#*R3auB amount of vote 拨款数额
K1AI:$H amount payable 应付款额
$z)r(N$ amount receivable 应收款额
|X,T>{V?y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
pdX%TrM+[: analysis 分析
nb9qVuAGU ancillary risk 附属风险
^w/_hY!4/ annual account 周年帐目；周年帐目报表；年度决算；年结
qM~e v E$% annual accounting date 年结日期
SxdH %agM annual allowance 每年免税额；年积金；年度津贴；年津
_=Ed>2M)no annual balance 年度余额
NjIe2)}' annual disposable income 每年可动用收入
8%n b1CA annual estimates 周年预算
.^6"nnfA# annual fee 年费
2 ;VggPpT annual general meeting 周年大会
SQ9s annual growth rate 年增率；每年增长率
WLma)L`L annual long-term supplement 长期个案每年补助金
9
,=7Uh# 7 annual pensionable emolument 可供计算退休金的年薪
-{dsl|Dl annual report 年报
`9}\kn-</8 Annual Report on the Consumer Price Index 《消费物价指数年报》
-
&Aw] + annual return 周年报表；周年申报表；每年报税表格
wws)**]J8 Annual Return Rules 《周年报表规则》
&`[y] E' annual review of consumer prices 每年消费物价回顾
</ 3 Shq annual roll-forward basis 逐年延展方式
] ([:"j annual salary 年薪
4mq+{ c0 annual statement 年度报表；年度决算表
2"* 7H S 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
K+5S7wFDZ annuitant 年金受益人
YKk?BQ" annuity 年金
c
%w
h annuity contract 年金合约
@0S3`[/U annuity on human life 人寿年金
S\RjP*H* antecedent debt 先前的债项
%8NAWDb{ ante-dated cheque 倒填日期支票
#Cks&[!c anticipated expenditure 预期开支
+P2f<~ anticipated net profit 预期纯利
X YO09#>& anticipated revenue 预期收入
&^KmfT5C anti-inflation measure 反通货膨胀措施
n>T1KC % anti-inflationary stance 反通货膨胀立场
484lB}H apparent deficit 表面赤字
TO7 %TW{L apparent financial solvency 表面偿债能力
!*_5 B' apparent partner 表面合伙人
`OO=^.-u application for personal assessment 个人入息课税申请书
Bt[OGa(q application of fund 资金应用
]:m>pI*z. application to release as liquidator and to destruct the books of accounts and documents
K<'L7>s3lA 申请免除清盘人职务及毁灭帐簿与文件
|-GmW SK_ appointed actuary 委任精算师
mZDL=p appointed auditor 委任核数师；委任审计师
yNMnByg3? appointed trustee 委任的受托人
*u^N_y appointer 委任人
b0|q@!z> apportioned pro rata 按比例分摊
i>#[*.|P apportionment 分配；分摊
qfE>N?/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=LEKFXqM apportionment formula 分摊方程式
!g{9]"Z1T apportionment of estate duty 遗产税的分摊
f|G,pDL x appraisal 估价；评估
<8nl}^d5 appreciable growth 可观增长
FjYi h> appreciable impact 显着影响
%y ;E1pva appreciable increase 可观增长
(jv!q@@2C. appreciation 增值；升值
'~Uo+<v$w appreciation against other currencies 相对其他货币升值
3)ac
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Z".m EF-b appreciation tax 增值税
!mLQdkTE appropriation 拨款；拨用；拨付
o7Ms]AblT appropriation account 拨款帐目
[zmx Appropriation Bill 拨款法案
HO% atE$> appropriation-in-aid system 补助拨款办法
pcwkO approved assets 核准资产
R
L&z\S approved basket stock 认可一篮子证券
-7\R l3c approved budget 核准预算
SEsc"l8 approved charitable donation 认可慈善捐款
ckFn QhW approved charitable institution 认可慈善机构
J`}5bnFP
approved currency 核准货币；认可货币
ZS[(r-)$F approved estimates 核准预算
k9H7(nS{ approved estimates of expenditure 核准开支预算
O]rA o approved overseas insurer 核准海外保险人
#n&/yYl9(l approved overseas trust company 核准海外信托公司
6z3 Yq{1 approved pooled investment fund 核准汇集投资基金
ma@3 BiM approved provident fund scheme 认可公积金计划
<>\s#Jf/ approved provision 核准拨款
P F5;2 approved redeemable share 核准可赎回股份
pJ kaP approved regional stock 认可地区性证券
`|@# ~ approved retirement scheme 认可退休金计划
A;VjMfoB approved subordinated loan 核准附属贷款
<8#Q5 arbitrage 套戥；套汇；套利
IH|PdVNtg arbitrageur 套戥者；套汇者
)QS4Z{)U arbitrary amount 临时款项
VbR /k,Co arrangement 措施；安排；协定
AY{#!RtV arrears 欠款
F r/3Qp@S arrears of pay 欠付薪酬
? ->:,I=<~ arrears of revenue 逾期未收税款；逾期未收的帐项
dm;H0v+Y' articles of association 组织章程；组织细则；组织章程细则
J!r,ktO^U? Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(`h$+p^-y ascertainment of profit 确定利润
~xI1 @^ r "Asia Clear" “亚洲结算系统”
M =Pn8<h~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\z"0lAv" Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$U=E7JO Asian Development Fund [ADF] 亚洲发展基金
V?"X0>]0 Asian dollar bond 亚洲美元债券
v" ' Co6fw Asian dollar market 亚洲美元市场
m>dZ n Asian dollar rate 亚洲美元利率
Sj?u^L8es} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
`tZu~
n Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
za{z2# aJ asked price 沽盘；喊价；索价；卖方报价
Us4J[MW< assessable income 应评税入息
7-a[W assessable loss 应评税亏损
Hsr Iw assessable profit 应评税利润
h'T n&2r6 assessable value 应评税值
Q|40
8EM assessed profit 估定利润
X"QIH|qx- assessed value 经评估价值
0uX"KL]Elf assessment 评税；评定；估价；评税单
.KiJq:$H assessment number 评税编号；估价编号
aRFLh assessment of additional tax 补加税评税
!]]QbB assessment of performance 业绩评估；实绩评价
;M,u,KH)/ Assessor 评税主任
C? p i8Xg asset price bubbles 资产价格泡沫
+-_71rJc. asset-backed securities 具资产保证的证券
-"J6 |Y#8 assets accretion 资产增值
="E^9! assets and liabilities 资产与负债
3I!xa*u assets betterment statement 资产递增表；资产改进表
mE i+Tj zp assets lending 实物放款；有抵押贷款
&' ,A2iG assets of the company passing on the death 死者去世时转移的公司资产
m8KJ~02l# assets pledged as security for liabilities 用作负债抵押的资产
!]c]:ed\C assets portfolio 资产投资组合
*Z 0 Y:" assets price 资产价格
6{h+(|.( assets quality 资产质素
&0B< iO<f assets realization 资产变现
d&S4`\g?8 assets refinancing arrangement 资产再集资安排
/*g9drwaa assets securitization 资产证券化
~" \qX+ assets situated outside Hong Kong 在香港以外地方的资产
08)X:@ w? assets stripping 削减资产；拆卖资产
ut6M$d4 assets value 资产值
4R_Vi[i assignee 承让人
HSq.0 vYl6 assignment 转让；转让书；转让契
GA&mM assignment of interest 权益转让
5~(.:R X:q assignment of letters patent and trade mark 专利证书及商标转让
zJ;K4)"j assignment of property 物业转让；物业转让书
HQi57QB assignment right 转让权
97"dOi!Wh assignor 转让人
=+ um:*a. associate 有联系的人；有关连人士；相联者；合伙人；联系人
a*4"j2j v Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w)x`zVwO associate member 附属会员
3L2@C% associated body corporate 相联法人团体
qk}(E#.>F\ associated company 相联公司；联属公司
q^{Z"ifL associated corporation 相联法团
k2>gnk0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
z;Pr ] *F 公认会计师公会〔英国〕
]RYk Y7>` Association of Futures Exchange Brokers 香港期货经纪协会
nya-Io. Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
X4<!E# association of underwriters 承保人组织
U?/UW;k[ assumption of control 接管
+r EqE/QF assurance 担保；保险；转易；转易书
D&1*,` assurance of interest 权益的转易
|Ad1/>8i at 19XX price 按一九ＸＸ年价格计算
piIr .] at a discount 按赔价计算；按贴水价格计算；打折扣
3Cq/
o' at a premium 按溢价计算；按升水价格计算
Izrf42 >k at call 通知付款；按通知
/Mq]WXq[V at constant market price 按固定市价计算
D>& ;K {! at constant price 按固定价格计算
-fF1vJ7L at cost 按成本计算
[~&C6pR at current market price 按当时市价计算；按现时市价计算
npcB+6 at current price 按当时价格计算；按现时价格计算
u Qy5t:! at factor cost 按要素成本计算；按生产要素成本计算
%9.]
bd|%F at money-of-the-day price 按付款当日价格计算
tCnx:1 at or better 按指定或较佳价位〔买卖指令〕
99Xbp P5 5 at par 按面值计算；平价
}z/;^`` at sight 见票即付
o`^GUY} at the close 按收市盘
H^jFvAI,8 at the opening 按开市盘
(s?`*i:2 attestation 见证；见证条款
cv fh:~L at-the-money option 平价期权
"BB#[@ attorney 受权人；受托代表人
8+^?<FKa attornment 新拥有人承认书
2u9^ )6/ attributable profit 可归属利润
QusEWq)}< attributable share value 可归属股份价值
StUiL>9T# Auckland Stock Exchange 奥克兰证券交易所
k;V4%O auction 拍卖
@\gTi;u/x auctioneer 拍卖商
/EY ^u i audit 审计；核数
b XcDsP$. Audit Commission 审计署
)k5lA=(Yr+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/a7tg+: 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〕
,e"A9ik # audit review 帐目审查
.y7&!a35 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
j!r 4 p, audited account 审计帐目；经审计的帐目
Ph&AP*Fq audited annual account 经审计的周年帐目
3[Pa~]yS audited balance sheet 经审计的资产负债表
YxMOr\B auditor 核数师；核数主任；审计师
]a%
*$TF auditor's certificate 核数师证明书；审计师证明书
T!6H5>zA auditor's report 核数师报告；审计师报告
hjiU{@q Aussie bond 澳元债券
oO k.Fq austerity budget 紧缩预算
B`Q.<Lqu Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
' 8~cf Australia All Ordinaries Index 澳洲所有普通股票指数
o l 67x Australian Dollar [AUD] 澳元
1jZ:@M : Australian Options Market 澳大利亚期权市场
rI &GM
| Australian Securities Commission 澳洲证券事务监察委员会
VQHJ O I Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Vv(!Ki} Australian Stock Exchange 澳大利亚证券交易所
s{q)m@ Austrian Schilling [ATS] 奥地利先令
{ .KCK_ d authentication 认证；鉴证
*[*E|by authority to purchase 委托购买证；委购书
p},6W,f authorization 认可；核准；授权；授权书
OwIW;8Z authorization by direction 指示授权
I`h9P2~ authorization by instruction 指令授权
)Q 8T`Tly authorization by warrant 令状授权
& - authorization of unit trust 单位信托的认可
? W Wnt^ authorized agent 指定代理人
Kq/W-VyGh authorized capital 法定资本
]UnZc authorized clerk 出市员
8F0+\40 authorized dealer 认可交易商
Auhw(b>}TW authorized financial institution 认可财务机构
w<_.T# authorized fund 认可基金
fys@%PZq authorized fund house 获授权的基金公司；认可基金公司
qs6y Euh# authorized institution 认可机构
h 88iZK authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
xkl 'Y * authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
zsI0Q47\ authorized insurer 获授权保险人；获认可承保人
T4T_32`XR authorized investment 特准投资项目
'9GHmtdO, authorized person 获授权人
kgK7 T authorized representative 获授权代表
uc%75TJ@ authorized share capital 法定股本
-;T>4B= automated quotation system 自动报价系统
2uw%0r3Vi6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
n4)G g~PE 自动交易系统〔香港期货交易所有限公司〕
#e&j]Q$Eh automatic adjustment mechanism 自动调整机制
/woa[7Xe automatic adjustment system 自动调整系统
+IVVs Vp Automatic Clearing House 自动票据交换所
N##T1 Qm) automatic exchange rates accumulation system 自动化汇率累集系统
7&NRE"?G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
OM]p"Jd automatic teller machine [ATM] 自动柜员机
{AI P\ autopay 自动转帐
133lIX+(k available assets 可用资产
{i^ ?XdM available fiscal reserve 现存财政储备
y VQ qz available profit 可用利润
`a:@[0r0U Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Y,WcHE average 平均；平均数；海损
x{ ~-YzWho average basic salary 平均基本薪金
5gI@~h S average consumer expenditure 平均消费开支；一般消费开支
jL 8& average cost 平均成本
AO;+XP= average cost of land production 增辟土地平均成本
&X_ I^* average daily turnover 平均每日成交额
ZERUvk average daily wage rate 平均每日工资率
H1|X0 a(j average expenditure pattern 平均开支模式
*we 3i average growth rate 平均增长率
=0,")aa ! average net fixed assets 固定资产平均净值
{exF " ap average of relatives 相对价格平均数
0$ &Z_oJ average price 平均价格
9R>A,x( average propensity to consume 平均消费倾向；一般消费倾向
/j
-LW1:N average propensity to save 平均储蓄倾向；一般储蓄倾向
i1vBg}WHN average rate 平均率
/.05rT pp average revenue 平均收入；平均收益
QfU
0*W?r average stock 平均库存；平均存货
GfQMdLy\Z average yearly rent 平均年租
5#d" ] 7 avoidance of double taxation 避免双重课税
EP I mh avoidance of tax 避税
