A:
8L/ XZ) A share Ａ股；甲类股份
s!D2s2b9e abatement of tax 减税；减扣免税额
j R\ ! 2! ABN AMRO Bank N.V. 荷兰银行
u0o TqD? above-the-line expenditure 线上项目支出；经常预算支出
T>#~ .4A0 above-the-line receipt 线上项目收入；经常预算收入
BOM0QskLf ABSA Asia Limited 南非联合亚洲有限公司
,d_rK\J absolute change 绝对数值变更
N!dBF t" absolute expenditure 实际开支
iS.gN&\z^ absolute guideline figure 绝对准则数字
9yTkZ`M28 absolute interest 绝对权益
=1|p$@L `% absolute order of discharge 绝对破产解除令
_<c}iZv@ absolute profit margin 绝对利润幅度
.:Wp 9M absolute value 实值；绝对值
`<<9A\Y-f absolutely vested interest 绝对既得权益
>>C
S8 absorbed cost 已吸收成本；已分摊成本
zlQBBm;fE absorption 吸收；分摊；合并
3%o}3.P,:@ absorption rate 吸收率；摊配率；分摊率
Lp|n)29+du ACB Finance Limited 亚洲商业财务有限公司
y,n.(?!* acceptable form of reciprocity 合理的互惠条件
xpuTh "ED acceptable rate 适当利率；适当汇率
`#`C.:/n acceptance agreement 承兑协议
..'"kX:5 acceptance for honour 参加承兑
eA
Fp<2g acceptor 承兑人；接受人；受票人
x]%,?Vd? acceptor for honour 参加承兑人
k6z]"[yu accident insurance 意外保险
\k=%G_W Accident Insurance Association of Hong Kong 香港意外保险公会
-}o H],C accident insurance scheme 意外保险计划
]qq2 VO<b accident year basis 意外年度基准
.Sa=VC?EZ accommodation 通融；贷款
0Db=/sJ> accommodation bill 通融票据；空头票据
R! X+- accommodation party 汇票代发人
!e
| Bi{ account balance 帐户余额；帐户结余
|<o qT+?i account book 帐簿
x.|sCqx account collected in advance 预收款项
c0&! S-4M account current book 往来帐簿
d >zC[]1 account of after-acquired property 事后取得的财产报告
""N~##)8 account of defaulter 拖欠帐目
KX cRm) account payable 应付帐款
f qWme:x account payee only [A/C payee only] 只可转帐；存入收款人帐户
mO TA account receivable 应收帐款
&P35\q account receivable report 应收帐款报表
yn(b W\ account statement 结单；帐单；会计财务报表
/6y{ ?0S account title 帐户名称；会计科目
$1zWQJd[- accountant's report 会计师报告
!S GRK01 Accountant's Report Rules 会计师报告规则
x=x%F; accounting and auditing procedure 会计与审计程序；会计与核数程序
+s`cXTlFrk Accounting Arrangements 《会计安排》
:h3U ^ accounting basis 会计基础
!>Q\Y`a,* accounting by Official Receiver 破产管理署署长呈交的帐目
^vxNS[C`; Accounting Circular 《会计通告》
J#3[,~ accounting class 会计类别
MMD=4;X accounting date 记帐日期；会计结算日期
\xC#Zs[< accounting for money 款项核算
U-,s/VQ? Accounting Officer 会计主任
;Kg7 }4`I accounting period 会计报告期；会计期
y
)<+?@sP accounting policy 会计政策；会计方针
SXJjagAoML accounting practice 会计惯例
7,alZ"%W accounting principle 会计准则
4,Uqcw?!F' accounting record 会计记录
fN<Y3^i" accounting report 会计报告
N0\<B-8+,> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
b^}U^2S% Accounting Society of China 中国会计学会
6^BT32,' accounting statement 会计报表
Q:y'G9b accounting system 会计制度；会计系统
=9p3^: S accounting transaction 会计事项；帐务交易
4_'B oU4 accounting treatment 会计处理
m&(qr5>b accounting year 会计年度
v|]"uPxH? accretion 增值；添加
n8T'}d+mm accrual 应计项目；应累算数目
Q6
m.yds accrual basis 应计制；权责发生制
mC(YO y accrual basis accounting 应计制会计；权责发生制会计
]\}MSo3 accrue 应累算；应计
A
=&`TfXu accrued benefit 应累算利益
(q}Li rR accrued charges 应计费用
01RW|rN accrued cumulative preference share dividend 应累算的累积优先股股息
H}CmSo8& accrued expenses 应累算费用
q68m*1 ?y accrued interest payable 应付利息；应计未付利息
[!uVo>Q4 accrued interest receivable 应收利息；应计未收利息
^1 _[UG accrued right 累算权益
AqaM i accruing profit 应累算的利润
~>~qA0m"m accumulated fiscal reserve 累积财政储备
U+E9l?4R accumulated profit 累积利润；滚存溢利
n3-VqYUP accumulated reserve 累积储备
:B7U),T accumulation of surplus income 累积收益盈余
#!#s7^%K & acquired assets 既得资产
K,U 8 vc acquisition 收购；购置；取得
37jrWe6xwp acquisition cost 购置成本
})J}7@VPO acquisition expenses 购置费用
#ZnNJ\6 acquisition of 100% interest 收购全部股权
7 i#/eRui acquisition of control 取得控制权
!3DY# acquisition of fixed assets 购置固定资产
+. |RH acquisition of shell “买壳”
S9%,{y acquisition price 收购价
*{Z=)k% act of God 天灾
AA=eWg acting partner 执事合伙人
Y"m(hs $ active market 买卖活跃的市场；交投畅旺的市场；旺市
91q active partner 积极参与的合伙人
AU Ip
vd
active trading 交投活跃
WNKP';(a@G actual circulation 实际流通
NN5Ejr, actual cost 实际成本
DpT$19 Q+ actual expenditure 实际开支；实际支出
i*!2n1c[ actual income 实际入息；实际收入；实际收益
B/!/2x actual market 现货市场
)DlKeiK actual price 现货价；实际价格
0bIgOLP actual profit 实际利润
n:k4 t actual quotation 实盘；实际价位；实际报价
+#< Z/ actual year basis 按实际年度计算
M1*bT@ 6 actuals 实货
H?xY S|
n actuarial investigation 精算调查
9ZY,T]ym? actuarial principle 精算原则
M#m;jJqON actuarial report 精算师报告
N0NFgW ; Actuarial Society of Hong Kong 香港精算学会
"J+4 actuarial valuation 精算师估值
%so{'rQl actuary 精算师
_ F|}=^Z` ad referendum agreement 暂定协议；有待覆核的协定
g+<[1;[- ad valorem duty 从价税；按值征税
r}D#(G$ ad valorem duty system 从价税制
=1,1}OucP ad valorem fee 从价费
]bpgsW:Xu ad valorem tariff 从价关税
yq^Ma additional allowance 额外免税额
n%4/@M additional amount for unexpired risk 未过期风险的额外款额
(-&d0a9N additional assessable profit 补加应评税利润
+PKsiUJ| additional assessment 补加评税
& "hEKIqL additional commitment 额外承担
~mi 4V additional commitment vote 额外承担拨款
'!,(G3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
1 v,R<1)& additional dependent parent allowance 供养父母额外免税额
y%k Z # # additional provision 额外拨款
u3pFH( additional stamp duty 附加印花税
%NC/zqPH~ additional tax 补加税罚款；补加税款
LG X+_ " Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!7MRHI/0C adjudged bankrupt 被裁定破产
WBm)Q#1 : adjudicated bankrupt 裁定破产人
v+SdjFAY adjudication fee 裁定费；评定印花税额手续费；评估契据费
(hQi { adjudication of bankruptcy 裁定破产；宣告破产
Z|ZB6gP>h1 adjudication of insolvency 裁定无力偿还债务
=]/<Kd}A. adjusted actual 经调整的实数；调整后的实数
0'YP9-C3 adjusted current assets 经调整的流动资产；调整后的流动资产
g]`YI5 adjusted figure 经调整的数字；调整后的数额
wEJzLFCn adjusted liabilities 经调整的负债；调整后的负债
_5x]BH 6f adjusted loss 经调整的亏损；调整后的亏损
Ud e ?[6 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
p?4[nS-, adjusted profit 经调整的利润；调整后的利润
CXyb8z4/+ adjusted surplus 经调整的盈余额；调整后的盈余额
+"=ydF.9 adjusted value 经调整的价值；调整后的价值
A=p'`]Yld adjustment 调整；修订；理算〔保险〕
\4C[<Gbx$( adjustment centre 调剂中心
4neO$^i8J adjustment lag 调整过程的时间差距；调整时差
Ek6 g?rj_ adjustment mechanism 调整机制
c/v|e &q adjustment of loss 亏损调整
xk7D x } adjustment process 调整过程；调整程序
*kYGXT,f] adjustment range 调整幅度
N#t`ZC&m' administered exchange rate 受管制汇率
PiCGZybCA Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
D3P/: 4 administration expenses 行政费用
t4/ye>P & administration fee 手续费；行政费
}<l:~-y| administration in bankruptcy 破产管理
!@N?0@$/ administration order 遗产管理令
DX+zK'34 administrator 管理人；遗产管理人
C_8_sb Z/ administrator of the estate 遗产管理人
Q> rr?L` admission of debt 债项承认书
j0a=v}j3 admission of proof 接纳债权证明
a
}*i [ advance 放贷款项；垫付款项；预支款项；预付款项
a'dlA da advance account 暂支帐目；预付款帐户
a_?b < advance compensation 预付补偿金
R*6B@<p,i advance from shareholder 股东垫款
/wt7KL- I advance pending reimbursement 预支以待日后付还
5 7 gt"f advanced economy 先进经济体系
4K?
\5(b advancement 预付；预付财产
J Png !tvR advances warrant 垫款令
iR88L&U> advancing 贷出
c%gL3kOT adverse balance 逆差
Qr 4 D adverse exchange 逆汇
TO"Md["GI advertisement addressed to shareholders 在报章刊登的致股东通告
83gWA>Odh advice for collection 托收通知书
6o(IL-0]c advice of drawing 提款通知书；汇票通知书
NRp advice of payment 付款通知
hwJ>IQ1 Advisory Committee [Securities and Futures Commission]
NMf#0Nz- 谘询委员会〔证券及期货事务监察委员会〕
g=@d!]Z~[ Advisory Committee on Diversification 经济多元化谘询委员会
1# z@D ( affidavit 誓章；遗产申报誓章
@|Yn~PwKs affidavit of no receipt 述明无收款的誓章
ka8Y+Gs affiliate 联号；联营公司；附属公司
voN~f > affiliated company 附属公司；联号；联营公司
LyWY\K a affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q^Oj/w s affordability 负担能力
dIYf} 7 P African Development Bank [AfDB] 非洲开发银行
9!W$S[ABRB after-acquired property 事后取得的财产
xy"'8uRi after-hours dealing 市后交易
$/;K<*O$ after-tax profit 税后盈利；税后利润；税后溢利
Yv @n$W`: agency agreement 代理协议
W Q% O/ agency expenses 代理机构的开支
#vga
qe9 agency fee 代理费
:Q ]"d bY^ Agency Law 《代理法》
NlKVl~_ C agent 代理人；承销人
)OxcCV?5Z agent of company 公司代理人
rVl 8?u y agent's fee 代理人费；经纪费
fi%i
2Wy aggregate 总计；总数；总体数字
3Ke6lV)uq aggregate amount 总款额；总额
m|{^T/kIbQ aggregate assets and liabilities 总体资产与负债
#5z0~M g-X aggregate at constant price 按固定价格计算的总体数字
GJ r mK aggregate demand 总需求
:/$ WeAg aggregate gross position 总持仓量
`?3f76}h aggregate limit 总限额
ThI}~$Y aggregate of salaries tax 合计薪俸税
9 i/
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)E>yoUhN aggregate supply 总体供应
Mb 4"bDBsl aggregate surplus 总盈余
~~-VScG& aggregate total 整体总额
ftR& 5 !Wm aggregate value 总值；合计价值
83 t/ \x,Q aggregated basis 合计基准
cGgfCF^` aggregated net chargeable income 合计应课税入息实额
c$7~E P aggregation 合并计算；合计；总和
gK({InOP aggregation of incomes of husband and wife 夫妇入息合并计算
KU9F HN aggregation of property 财产的总和
}YFM4 0H agio 差价；贴水
Mh5>
hD 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》
Q [rZ1z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
UF#!6"C@ 《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》
jga \Ry=nw Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9 ,`i[Dzp 《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》
rVoV@,P Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
T>rmm7F 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V@#oQi* agreement for a settlement 授产协议
Wtc ib- agreement for assignment 转让协议
B\)Te9k' agreement for sale 售卖协议；买卖协议
PRaVe,5 a agreement for sale and purchase 买卖协议
b& & l agreement for the payment of interest 支付利息协议
Q'Osw" agreement for the repayment of money 还款协议
52tc|j6~# agreement of reinsurance 再保险协议
rMbq_5} Agricultural Bank of China 中国农业银行
eDZ8F^0 air passenger departure tax 飞机乘客离境税
0 h*Le Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
cVL|kYVWT airport tax 机场税
i:0 v6d alcohol duty 酒精税
gI ;"P kN alienation 让与；让渡；转让
?1JY6v]h4 alimony 生活费；赡养费
wPjq
B{!Q All Ordinaries Index [AOI] 所有普通股指数
PD0&ep1h7G all risks 全险；综合险
iiIns.V All Sales Record for Stock Market 《股票市场成交报告》
i`r`Fj}-S- Allied Capital Resources Limited 新联财务有限公司
;98b SR/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ya8p
4N{_ allocation letter 拨款信件
X_o#! allocation of fund 分配款项；预留款项
|di(hY| allocation of profit 利润分配；溢利分配
$5 JeN{B allocation warrant 拨款令
?I[8rzBWU allotment 分配；配股
Gd%i?(U,R allotment notice 股份配售通知；配股通知
{k_\1t(/ allotment of shares 股份分配
W4^z KnH allowable 可获宽免；免税的
M8X6 !"B$Y allowable business loss 可扣除的营业亏损
b},2A'X allowable expenses 可扣税的支出
` 5Kg [nB: allowance 免税额；津贴；备抵；准备金
5cIZ_# allowance for debts 债项的免税额
EyA
ny\" allowance for depreciation by wear and tear 耗损折旧免税额
<}{<FXk[ allowance for funeral expenses 殡殓费的免税额
)-)rL@s. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
MOaI~xZ allowance for repairs and outgoings 修葺及支出方面的免税额
iF^qbh%%E allowance to debtor 给债务人的津贴
^:{8z;w!( alteration of capital 资本更改
xX%ppD 7 alternate trustee 候补受托人
vF$(
Y/ amalgamation 合并
N<: c*X ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]|CcQ1#|H ambit of charges 征税范围；收费范围
7! >0 amended valuation 经修订的估值
v}j5G,
[- American Commodities Exchange 美国商品交易所
mufGv%U2 American Express Bank Limited 美国运通银行
o{,I O! q American Stock Exchange 美国证券交易所
A4,{ep'Z! amortization 摊销
*gwlW/%Fz amount due from banks 存放银行同业的款项
]{6/6jl amount due from banks abroad 存放海外银行同业的款项
u>fMO9X} 2 amount due from holding companies 控股公司欠款
wkx9@?2* amount due from local banks 存放本港银行同业的款项
%@Gy<t, amount due to banks 银行同业的存款
\s*UUODWK amount due to banks abroad 海外银行同业的存款
B.r^'>jQ amount due to holding companies 控股公司存款
=SLG N`m3 amount due to local banks 本港银行同业的存款
'/u|32 amount due to outport banks 外埠银行同业的存款
#M A6eE'R amount for note issue 发行纸币的款额
sWr;%<K amount of bond 担保契据的款额
p6<JpW5@_ amount of consideration 代价款额
(NLw#)? amount of contribution 供款数额
F;ttqL amount of indebtedness 负债款额
x*vD^1"'P amount of principal of the loan 贷款本金额
~p s,U amount of rates chargeable 应征差饷数额
hAf/&yA@ amount of share capital 股本额
kFp^?+WI%H amount of sums assured 承保款额
c36p+6rJk= amount of variation 变动幅度
c1k[)O ~ amount of vote 拨款数额
n> , :*5"G amount payable 应付款额
#s~;ss , amount receivable 应收款额
$\NqD:fgb Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w UxFE=ia analysis 分析
q*
R}yt5 ancillary risk 附属风险
x8@ 4lxj annual account 周年帐目；周年帐目报表；年度决算；年结
\.mVLLtG annual accounting date 年结日期
2]mV9B annual allowance 每年免税额；年积金；年度津贴；年津
"++\6 H< annual balance 年度余额
1@L18%h annual disposable income 每年可动用收入
n/5T{ NfG annual estimates 周年预算
O.B9 w+G= annual fee 年费
2/ 4zg annual general meeting 周年大会
t <` As6} annual growth rate 年增率；每年增长率
1;( h0j annual long-term supplement 长期个案每年补助金
JW[6
^Rw annual pensionable emolument 可供计算退休金的年薪
D-BT`@~ l annual report 年报
Gf"TI:xa Annual Report on the Consumer Price Index 《消费物价指数年报》
i"a3POV> annual return 周年报表；周年申报表；每年报税表格
U ~][
ph Annual Return Rules 《周年报表规则》
Wm6qy6HR annual review of consumer prices 每年消费物价回顾
d78 [(; annual roll-forward basis 逐年延展方式
@6'~RD. annual salary 年薪
5K1cPU~o_b annual statement 年度报表；年度决算表
X+]>pA 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
dHIk3j-! annuitant 年金受益人
S3Y.+. 0U annuity 年金
GmR3
a annuity contract 年金合约
e El)wZ,A annuity on human life 人寿年金
H7tv iSTd antecedent debt 先前的债项
jvB[bS`<H ante-dated cheque 倒填日期支票
U)8yd,qG[% anticipated expenditure 预期开支
+Xs E anticipated net profit 预期纯利
YYn8!FIe anticipated revenue 预期收入
1jd{AqHl anti-inflation measure 反通货膨胀措施
VH]}{i"` anti-inflationary stance 反通货膨胀立场
q|<B9Jk apparent deficit 表面赤字
} 8 z :L< apparent financial solvency 表面偿债能力
'w=|uE {^ apparent partner 表面合伙人
%N-aLw\ application for personal assessment 个人入息课税申请书
:*KTpTa application of fund 资金应用
)K{ s^]Jp application to release as liquidator and to destruct the books of accounts and documents
FJZ'P;3 申请免除清盘人职务及毁灭帐簿与文件
E_ =F' sP? appointed actuary 委任精算师
$97O7j@ appointed auditor 委任核数师；委任审计师
/8e}c` appointed trustee 委任的受托人
.1[.f}g$J appointer 委任人
'{2]: apportioned pro rata 按比例分摊
S&}7XjY apportionment 分配；分摊
{d [Nc,AMb Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
b$DiDm apportionment formula 分摊方程式
d/9YtG%q apportionment of estate duty 遗产税的分摊
0]SWyC
: appraisal 估价；评估
ikc1 ,o appreciable growth 可观增长
eI: [o appreciable impact 显着影响
? #rXc%F appreciable increase 可观增长
oY^I|F EOz appreciation 增值；升值
G~5pMyO R appreciation against other currencies 相对其他货币升值
|2l-s 1|y appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)oCL![^pXe appreciation tax 增值税
q2E{o)9 appropriation 拨款；拨用；拨付
Ts
!g=F appropriation account 拨款帐目
"6'" , Appropriation Bill 拨款法案
gw"c Xny appropriation-in-aid system 补助拨款办法
5Qq/nUR approved assets 核准资产
{C 5: as approved basket stock 认可一篮子证券
b 5|*p(7[ approved budget 核准预算
#1haq[Uv7 approved charitable donation 认可慈善捐款
,A{Bx`o? approved charitable institution 认可慈善机构
DK t98; approved currency 核准货币；认可货币
C<J*C0vQO approved estimates 核准预算
our
^J8 approved estimates of expenditure 核准开支预算
yDqwz[v b approved overseas insurer 核准海外保险人
iKaX8c,zI approved overseas trust company 核准海外信托公司
/#Pm'i>B approved pooled investment fund 核准汇集投资基金
q?7''xk7 approved provident fund scheme 认可公积金计划
xZ {6!=4! approved provision 核准拨款
0E26J@jcZ7 approved redeemable share 核准可赎回股份
rtS cQ approved regional stock 认可地区性证券
67rY+u% approved retirement scheme 认可退休金计划
r[!~~yu/o approved subordinated loan 核准附属贷款
)58O9b arbitrage 套戥；套汇；套利
06&;GW!- arbitrageur 套戥者；套汇者
\]<R`YMV arbitrary amount 临时款项
h&j2mv( arrangement 措施；安排；协定
DD=X{{;D\" arrears 欠款
dnLjcHFj& arrears of pay 欠付薪酬
r[V %DU$dj arrears of revenue 逾期未收税款；逾期未收的帐项
9$$ Ijf articles of association 组织章程；组织细则；组织章程细则
VkJ">0k Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
29J|eBvxx ascertainment of profit 确定利润
|/K| Vwa "Asia Clear" “亚洲结算系统”
IaeO0\
4E Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*}89. kCBF Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
w0g@ <(
3 Asian Development Fund [ADF] 亚洲发展基金
v>LK+|U Asian dollar bond 亚洲美元债券
YxM\qy {Vr Asian dollar market 亚洲美元市场
1!^BcrG . Asian dollar rate 亚洲美元利率
#tKks:eL Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:'bZ:J>f Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Q$U.vF7BnP asked price 沽盘；喊价；索价；卖方报价
}BM`4/ assessable income 应评税入息
VvW4!1Dl assessable loss 应评税亏损
\Y zKEYx+ assessable profit 应评税利润
: 2 %eh assessable value 应评税值
:(XyiF<Ud assessed profit 估定利润
(5jKUQ8Q > assessed value 经评估价值
5b"=m9{g assessment 评税；评定；估价；评税单
Mrk3r/
8w assessment number 评税编号；估价编号
[l^XqD D4 assessment of additional tax 补加税评税
{ 8 K assessment of performance 业绩评估；实绩评价
Z~SAlh T Assessor 评税主任
#Q =73~
asset price bubbles 资产价格泡沫
* N$XQ {o asset-backed securities 具资产保证的证券
u;9iuc` * assets accretion 资产增值
c{Z
"'t7 assets and liabilities 资产与负债
0\!Bh^++1 assets betterment statement 资产递增表；资产改进表
i{E QjZ assets lending 实物放款；有抵押贷款
I?D=Q $s assets of the company passing on the death 死者去世时转移的公司资产
q* lk9{> assets pledged as security for liabilities 用作负债抵押的资产
P\Qvj7 _ assets portfolio 资产投资组合
YMu#<ZG assets price 资产价格
"&SE!3*m`I assets quality 资产质素
RCTqV.L assets realization 资产变现
CfW#Wk:8J assets refinancing arrangement 资产再集资安排
_XZK2Q[ assets securitization 资产证券化
dE8f?L' assets situated outside Hong Kong 在香港以外地方的资产
75 H!i$(*+ assets stripping 削减资产；拆卖资产
<y?+xZM]#| assets value 资产值
* * m8 HD assignee 承让人
g"n>v
c7 assignment 转让；转让书；转让契
TFb7P/g assignment of interest 权益转让
]7 <$1ta assignment of letters patent and trade mark 专利证书及商标转让
B)7 :*Kj assignment of property 物业转让；物业转让书
8WDL.IO assignment right 转让权
e*'bY;8lo assignor 转让人
}BS
EK<W associate 有联系的人；有关连人士；相联者；合伙人；联系人
vfqXHc
unj Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^? fs J associate member 附属会员
{P?Ge associated body corporate 相联法人团体
VJ-t #q" associated company 相联公司；联属公司
Po=:-Of: associated corporation 相联法团
,9 G'1%z, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^e^-1s
S 公认会计师公会〔英国〕
agfDx ^, Association of Futures Exchange Brokers 香港期货经纪协会
L$c 1<7LU Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5( #z)T association of underwriters 承保人组织
8-+# !] assumption of control 接管
4wKCz Py assurance 担保；保险；转易；转易书
Fb<'L5}i assurance of interest 权益的转易
0(c,J$I]Z! at 19XX price 按一九ＸＸ年价格计算
&kd W(;` at a discount 按赔价计算；按贴水价格计算；打折扣
S".| j $ at a premium 按溢价计算；按升水价格计算
<P1n fH at call 通知付款；按通知
0* x ?rO? at constant market price 按固定市价计算
pqs!kSJ V at constant price 按固定价格计算
0UpRSh)# at cost 按成本计算
+>1Yp"> ? at current market price 按当时市价计算；按现时市价计算
8ZV!ld at current price 按当时价格计算；按现时价格计算
K
@&c at factor cost 按要素成本计算；按生产要素成本计算
VB/75xK_ at money-of-the-day price 按付款当日价格计算
=UO7!vr;[ at or better 按指定或较佳价位〔买卖指令〕
I[Bp}6G at par 按面值计算；平价
0o 7o;eN at sight 见票即付
-U> ) B
at the close 按收市盘
,hNs{-* at the opening 按开市盘
RoHX0
attestation 见证；见证条款
qK;J:G T> at-the-money option 平价期权
GKg #nXS attorney 受权人；受托代表人
J qLPJUr attornment 新拥有人承认书
= S 54p(> attributable profit 可归属利润
7mnO60Z8N attributable share value 可归属股份价值
w`boQ_Ir Auckland Stock Exchange 奥克兰证券交易所
Y_ $!XIJ4 auction 拍卖
)LG!"~qiz auctioneer 拍卖商
8B6(SQ p% audit 审计；核数
U{EcV%C2 Audit Commission 审计署
-"Kjn `8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
71(ppsHk 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
1 h(n}u audit review 帐目审查
68~]_r.a Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
0@' -g^PS audited account 审计帐目；经审计的帐目
Xl$r720ZJr audited annual account 经审计的周年帐目
E\4ZUGy 0 audited balance sheet 经审计的资产负债表
uuHs) auditor 核数师；核数主任；审计师
*W | auditor's certificate 核数师证明书；审计师证明书
Q.4+"JoG auditor's report 核数师报告；审计师报告
{3os9r, Aussie bond 澳元债券
e#6H[t
austerity budget 紧缩预算
A5fzyG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Kk. \P|k2 Australia All Ordinaries Index 澳洲所有普通股票指数
I& 8!V)r) Australian Dollar [AUD] 澳元
#( 4)ps. Australian Options Market 澳大利亚期权市场
N["M "s(N Australian Securities Commission 澳洲证券事务监察委员会
J|V* g]#kP Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Rz>@G >b: Australian Stock Exchange 澳大利亚证券交易所
Rwj
3o Austrian Schilling [ATS] 奥地利先令
1N]-WCxQ authentication 认证；鉴证
\ Ho VS authority to purchase 委托购买证；委购书
qoQ,3 &< authorization 认可；核准；授权；授权书
6a]Qg99\ authorization by direction 指示授权
Nsy>qa7 authorization by instruction 指令授权
,uO?f1 authorization by warrant 令状授权
|.~2 C1 4[ authorization of unit trust 单位信托的认可
2sBYy 8.r authorized agent 指定代理人
o 8^! wGY authorized capital 法定资本
4. %/u@rAi authorized clerk 出市员
jxw8j o06: authorized dealer 认可交易商
xjDaA U, authorized financial institution 认可财务机构
q/7T-"q/G authorized fund 认可基金
L {f0r !d| authorized fund house 获授权的基金公司；认可基金公司
Ov:U3P?% authorized institution 认可机构
7'{%djL authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3gCP ?%R authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
BW`Tw^j authorized insurer 获授权保险人；获认可承保人
X =Y>9 authorized investment 特准投资项目
]nS9taEA authorized person 获授权人
jfR!M07| authorized representative 获授权代表
&fxyY ( authorized share capital 法定股本
O,&p"K&Z automated quotation system 自动报价系统
%[?{H} y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Q `h@-6N 自动交易系统〔香港期货交易所有限公司〕
5zJ#d}%}S" automatic adjustment mechanism 自动调整机制
ge pYV} automatic adjustment system 自动调整系统
>y@3`u] Automatic Clearing House 自动票据交换所
(a|Wq{`[ automatic exchange rates accumulation system 自动化汇率累集系统
\$8p8MP<&D Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"X1{ * automatic teller machine [ATM] 自动柜员机
yle~hL autopay 自动转帐
a^ L'- ( available assets 可用资产
# Nv0d|0\ available fiscal reserve 现存财政储备
G;msq=9| available profit 可用利润
!E/%H v1 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
A@EUH average 平均；平均数；海损
9jUm 0B{? average basic salary 平均基本薪金
Z+;6 70Z average consumer expenditure 平均消费开支；一般消费开支
@ rW%*?$7 average cost 平均成本
w`Z@|A average cost of land production 增辟土地平均成本
HX:^:pF} average daily turnover 平均每日成交额
X% M*d%n b average daily wage rate 平均每日工资率
`yb,z average expenditure pattern 平均开支模式
=Rf!i78c5 average growth rate 平均增长率
%X\rP , average net fixed assets 固定资产平均净值
f,0oCBLP O average of relatives 相对价格平均数
sv>c)L}I average price 平均价格
A$'rT |>se average propensity to consume 平均消费倾向；一般消费倾向
9TE-'R@ average propensity to save 平均储蓄倾向；一般储蓄倾向
IPh_QE2g average rate 平均率
FU(s jB average revenue 平均收入；平均收益
w5&,AL: average stock 平均库存；平均存货
( /_Z^m9 average yearly rent 平均年租
*j|BSd
P avoidance of double taxation 避免双重课税
8:UV; 5@ avoidance of tax 避税
