A:
bE-{
U/; A share Ａ股；甲类股份
VjbRjn5LI abatement of tax 减税；减扣免税额
gdupG ABN AMRO Bank N.V. 荷兰银行
'k=GS b above-the-line expenditure 线上项目支出；经常预算支出
`)`J above-the-line receipt 线上项目收入；经常预算收入
#/NZ0IbHk ABSA Asia Limited 南非联合亚洲有限公司
HhN;&67~Z absolute change 绝对数值变更
DGl_SMJb absolute expenditure 实际开支
12\ h| S~ absolute guideline figure 绝对准则数字
#?)g? u%g= absolute interest 绝对权益
>=|Dir absolute order of discharge 绝对破产解除令
jT bJL absolute profit margin 绝对利润幅度
WQ/H8rOs absolute value 实值；绝对值
S}Wj+H;
absolutely vested interest 绝对既得权益
^EGe%Fq*x] absorbed cost 已吸收成本；已分摊成本
0oI3Fb;E absorption 吸收；分摊；合并
HS"E3s8 absorption rate 吸收率；摊配率；分摊率
%./ vh=5) ACB Finance Limited 亚洲商业财务有限公司
kB-%T66\ acceptable form of reciprocity 合理的互惠条件
#9Z\jW6b acceptable rate 适当利率；适当汇率
vA rM.Bu>b acceptance agreement 承兑协议
~y.{WuUD acceptance for honour 参加承兑
rPoPs@CBD acceptor 承兑人；接受人；受票人
F-?K]t# acceptor for honour 参加承兑人
a?bSMt}
accident insurance 意外保险
Q}p +/-U\ Accident Insurance Association of Hong Kong 香港意外保险公会
( H/JB\~r accident insurance scheme 意外保险计划
V!#+Ti/w4 accident year basis 意外年度基准
~Zb r7zVn accommodation 通融；贷款
1Wd?AyTY, accommodation bill 通融票据；空头票据
L&O!"[++ accommodation party 汇票代发人
?-CZJr account balance 帐户余额；帐户结余
0 1U/{D6D account book 帐簿
\}SA{) account collected in advance 预收款项
S(kj"t*3 account current book 往来帐簿
C8qA+dri account of after-acquired property 事后取得的财产报告
>e y.7YG account of defaulter 拖欠帐目
zPWX%1Qr account payable 应付帐款
UR|UGldt_T account payee only [A/C payee only] 只可转帐；存入收款人帐户
4fPbwi K j account receivable 应收帐款
-oo & 8 account receivable report 应收帐款报表
Pt~mpRl H account statement 结单；帐单；会计财务报表
mM .-MIp account title 帐户名称；会计科目
%a%x`S3 accountant's report 会计师报告
o7"2"(
=> Accountant's Report Rules 会计师报告规则
dI'cZt~n accounting and auditing procedure 会计与审计程序；会计与核数程序
?I{pv4 G: Accounting Arrangements 《会计安排》
Fm(~Vt;%u accounting basis 会计基础
#L[-WC]1y accounting by Official Receiver 破产管理署署长呈交的帐目
o@T xDG Accounting Circular 《会计通告》
B{'x2I#, accounting class 会计类别
b0
))->&2 accounting date 记帐日期；会计结算日期
E)liuu! qI accounting for money 款项核算
RD_IGV Accounting Officer 会计主任
8s6~l.v accounting period 会计报告期；会计期
Afm GA9 accounting policy 会计政策；会计方针
*sI`+4h[ accounting practice 会计惯例
V?U->0>Z4 accounting principle 会计准则
EsR_J/:Qe accounting record 会计记录
^E_`M:~ accounting report 会计报告
e%#(:L Accounting Services Branch [Treasury] 会计事务部〔库务署〕
j)IXe 0dMC Accounting Society of China 中国会计学会
KLv `Xg \ accounting statement 会计报表
7kmU/ (8 accounting system 会计制度；会计系统
?o'!(3`L accounting transaction 会计事项；帐务交易
HMsTm}d accounting treatment 会计处理
f, GF3vu" accounting year 会计年度
MONfA;64/ accretion 增值；添加
&| ( 'z\k accrual 应计项目；应累算数目
S ;DqM;Q accrual basis 应计制；权责发生制
t ,#9i#q# accrual basis accounting 应计制会计；权责发生制会计
K5-wuD1 accrue 应累算；应计
;WX)g&19x accrued benefit 应累算利益
+Bk d accrued charges 应计费用
( )1 \b accrued cumulative preference share dividend 应累算的累积优先股股息
zbsdK accrued expenses 应累算费用
(S/f!Dk&3 accrued interest payable 应付利息；应计未付利息
j'Ry.8} accrued interest receivable 应收利息；应计未收利息
]i'hCa $$ accrued right 累算权益
a4HUP* accruing profit 应累算的利润
M\5aJ:cQ+ accumulated fiscal reserve 累积财政储备
*nUD6(@g accumulated profit 累积利润；滚存溢利
p/jC}[$v accumulated reserve 累积储备
l); M(< accumulation of surplus income 累积收益盈余
3|4jS"t{f acquired assets 既得资产
,Bh!|H(?L1 acquisition 收购；购置；取得
b#;%TbDF acquisition cost 购置成本
TR :V7 d acquisition expenses 购置费用
d?dZ=]~ C acquisition of 100% interest 收购全部股权
?Fgk$ WqC acquisition of control 取得控制权
XB acquisition of fixed assets 购置固定资产
N"d
M+ acquisition of shell “买壳”
'TWZ@8h~ acquisition price 收购价
aewVq@ngq! act of God 天灾
Fd@n#DR ` acting partner 执事合伙人
pR6mS fer active market 买卖活跃的市场；交投畅旺的市场；旺市
&NbhQY`k active partner 积极参与的合伙人
Fj? Q4_ active trading 交投活跃
6Y4sv5G actual circulation 实际流通
,PH ;j_ actual cost 实际成本
? &ie;t<7 actual expenditure 实际开支；实际支出
&'{6 _-kh actual income 实际入息；实际收入；实际收益
Ne7HPSWiOP actual market 现货市场
&''lOS| actual price 现货价；实际价格
#- S%aeB actual profit 实际利润
d{^9` J' actual quotation 实盘；实际价位；实际报价
J3Ipk-'lx actual year basis 按实际年度计算
'1'#,u! actuals 实货
U .?N
actuarial investigation 精算调查
d/I ,` actuarial principle 精算原则
AE`z~L, actuarial report 精算师报告
5>z`==N) Actuarial Society of Hong Kong 香港精算学会
t>nx#ErS actuarial valuation 精算师估值
a<%Ivqni actuary 精算师
l ":\@rm` ad referendum agreement 暂定协议；有待覆核的协定
fuRCM^U( ad valorem duty 从价税；按值征税
Z DHm@,d ad valorem duty system 从价税制
\F`%vZrKR ad valorem fee 从价费
\0gU)tVZ ad valorem tariff 从价关税
vjN P additional allowance 额外免税额
U ^aMh- additional amount for unexpired risk 未过期风险的额外款额
(^h2 'uB additional assessable profit 补加应评税利润
tf1iRXf8 additional assessment 补加评税
WC2sRv4]3 additional commitment 额外承担
Jz"Yb
additional commitment vote 额外承担拨款
TsiI5'tx additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
D(bQFRBY6" additional dependent parent allowance 供养父母额外免税额
=$kSvCjP additional provision 额外拨款
;UU`k k additional stamp duty 附加印花税
3a|I | NP additional tax 补加税罚款；补加税款
#)A.yK`u Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-zn$h$N4 adjudged bankrupt 被裁定破产
{tE9m@[AF adjudicated bankrupt 裁定破产人
V{qpha4'P adjudication fee 裁定费；评定印花税额手续费；评估契据费
_]oNbcbt( adjudication of bankruptcy 裁定破产；宣告破产
ks 3y dHe` adjudication of insolvency 裁定无力偿还债务
JU>F&g/| adjusted actual 经调整的实数；调整后的实数
|aD 8 adjusted current assets 经调整的流动资产；调整后的流动资产
$, I%g< adjusted figure 经调整的数字；调整后的数额
x:wv#Wh:l7 adjusted liabilities 经调整的负债；调整后的负债
d8N{sT adjusted loss 经调整的亏损；调整后的亏损
_!qi`A 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
86 $88`/2 adjusted profit 经调整的利润；调整后的利润
(U`<r -n\n adjusted surplus 经调整的盈余额；调整后的盈余额
t%S2D adjusted value 经调整的价值；调整后的价值
7{W# i< W adjustment 调整；修订；理算〔保险〕
CdZS"I adjustment centre 调剂中心
]Lb Fh5;s adjustment lag 调整过程的时间差距；调整时差
bd'io O adjustment mechanism 调整机制
= lb5 # adjustment of loss 亏损调整
3ncL351k adjustment process 调整过程；调整程序
uT#4"G9A[ adjustment range 调整幅度
K;L6<a A# administered exchange rate 受管制汇率
O su 75@3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
x<Ac\Cx administration expenses 行政费用
w ]%EJ|' administration fee 手续费；行政费
! (H
RP9 administration in bankruptcy 破产管理
^n%9Tu administration order 遗产管理令
(fqU73 administrator 管理人；遗产管理人
i;l0)q administrator of the estate 遗产管理人
.ri?p:a}w admission of debt 债项承认书
xoe/I[P]U admission of proof 接纳债权证明
8"=E 0(m advance 放贷款项；垫付款项；预支款项；预付款项
{ POfT
m} advance account 暂支帐目；预付款帐户
y d=NafPM advance compensation 预付补偿金
2Q;g |*] advance from shareholder 股东垫款
r?%,# 1|$$ advance pending reimbursement 预支以待日后付还
!Bu=?gf advanced economy 先进经济体系
&iTTa l.6 advancement 预付；预付财产
P[K42 mm advances warrant 垫款令
D b&=
N advancing 贷出
k *ZYT6Z? adverse balance 逆差
W.s H adverse exchange 逆汇
$aC%&&+wG advertisement addressed to shareholders 在报章刊登的致股东通告
HO}eu advice for collection 托收通知书
f\u5=!kjN advice of drawing 提款通知书；汇票通知书
os[i advice of payment 付款通知
*| B5,Ey Advisory Committee [Securities and Futures Commission]
@W.0YU0|J 谘询委员会〔证券及期货事务监察委员会〕
WR zIK09@ Advisory Committee on Diversification 经济多元化谘询委员会
0f;`Zj0l8 affidavit 誓章；遗产申报誓章
' JAcN@q~z affidavit of no receipt 述明无收款的誓章
p?,T%G+gqO affiliate 联号；联营公司；附属公司
OI)U c . affiliated company 附属公司；联号；联营公司
5E!Wp[^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Or RU$5Lo affordability 负担能力
i*6 1i0 African Development Bank [AfDB] 非洲开发银行
Q`HG_n@? after-acquired property 事后取得的财产
- (VX+XHW after-hours dealing 市后交易
l<UJ@XID$ after-tax profit 税后盈利；税后利润；税后溢利
F* _ytL agency agreement 代理协议
jc7NYoT: agency expenses 代理机构的开支
MT^krv(G agency fee 代理费
yv(\5)XF Agency Law 《代理法》
JPM W|JT agent 代理人；承销人
AcIw;
c: agent of company 公司代理人
=SK{|fBB agent's fee 代理人费；经纪费
YPmgR]=6 aggregate 总计；总数；总体数字
`{+aJ0<S aggregate amount 总款额；总额
"%dok @v aggregate assets and liabilities 总体资产与负债
G|LcTV aggregate at constant price 按固定价格计算的总体数字
F QBAt0 aggregate demand 总需求
]}9D* V aggregate gross position 总持仓量
VI;) VJbq aggregate limit 总限额
Q N8.FiiD aggregate of salaries tax 合计薪俸税
2 X`5YN; aggregate performance 总体表现；总体业绩
=P`l+k3 aggregate supply 总体供应
^2e H0O! aggregate surplus 总盈余
~IS3i'bh aggregate total 整体总额
3.V-r59 aggregate value 总值；合计价值
T?EFY}f aggregated basis 合计基准
R zn%!d^$> aggregated net chargeable income 合计应课税入息实额
Q mY1Bn?s aggregation 合并计算；合计；总和
I7HP~v~ aggregation of incomes of husband and wife 夫妇入息合并计算
,_U3p , aggregation of property 财产的总和
h%!N!\ agio 差价；贴水
*K=Yrisz 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》
(a@}J.lL Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
tRmH6
《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》
NSDls@m Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$?dutbE 《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》
#RVN 7-x Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)jm u*D5N 《香港政府和大韩民国政府关于相互促进和保护投资协定》
M|\C@,F]8 agreement for a settlement 授产协议
['\ u?m agreement for assignment 转让协议
{ GKq Ou agreement for sale 售卖协议；买卖协议
#_4 JTGJ agreement for sale and purchase 买卖协议
N- <m/RS agreement for the payment of interest 支付利息协议
tjt#2i8 / agreement for the repayment of money 还款协议
I; 3Uzv agreement of reinsurance 再保险协议
O>Ao#_*hOb Agricultural Bank of China 中国农业银行
U=>4=gsG air passenger departure tax 飞机乘客离境税
ZE"Z_E;r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@ Yzc?+x airport tax 机场税
1` l10f qU alcohol duty 酒精税
YMIX|bj6Y alienation 让与；让渡；转让
$S{]` + alimony 生活费；赡养费
r^$WX@ t& All Ordinaries Index [AOI] 所有普通股指数
&+-]!^2o all risks 全险；综合险
OE_> K w7q All Sales Record for Stock Market 《股票市场成交报告》
<s(<ax30 Allied Capital Resources Limited 新联财务有限公司
D$PR<>=y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
M,/{ 53 allocation letter 拨款信件
Kk<MS$Ov allocation of fund 分配款项；预留款项
?R\:6x< allocation of profit 利润分配；溢利分配
Sp^jC
Xu allocation warrant 拨款令
Rln JlY/ allotment 分配；配股
[I4&E > allotment notice 股份配售通知；配股通知
>2@ a\ allotment of shares 股份分配
3FpS o+ allowable 可获宽免；免税的
E1V;eoK.D allowable business loss 可扣除的营业亏损
`o,D[Jd allowable expenses 可扣税的支出
ju%t'u\' allowance 免税额；津贴；备抵；准备金
/;\{zA$uC= allowance for debts 债项的免税额
_
ZC[h~ 9H allowance for depreciation by wear and tear 耗损折旧免税额
Nw|m"VLb allowance for funeral expenses 殡殓费的免税额
s2M|ni= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ri&?uCCM allowance for repairs and outgoings 修葺及支出方面的免税额
GPVqt"TY allowance to debtor 给债务人的津贴
a<ztA:xt|1 alteration of capital 资本更改
EABy<i alternate trustee 候补受托人
.*+KQ A8 amalgamation 合并
Vs~!\<? ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
GUqhm$6a ambit of charges 征税范围；收费范围
SFRQpQ06 amended valuation 经修订的估值
r%^J3 American Commodities Exchange 美国商品交易所
c
DO< z American Express Bank Limited 美国运通银行
X__>r ?oJ American Stock Exchange 美国证券交易所
p.J+~s4G amortization 摊销
1} h''p amount due from banks 存放银行同业的款项
K%/:V amount due from banks abroad 存放海外银行同业的款项
>7^i>si amount due from holding companies 控股公司欠款
X P'7+/A amount due from local banks 存放本港银行同业的款项
S|HnmkV66 amount due to banks 银行同业的存款
b&~s}IX amount due to banks abroad 海外银行同业的存款
H^\2,x Z amount due to holding companies 控股公司存款
Lm }J& ^> amount due to local banks 本港银行同业的存款
IoI
,IX]i) amount due to outport banks 外埠银行同业的存款
0zvA>4cq) amount for note issue 发行纸币的款额
,@ *Srrw amount of bond 担保契据的款额
,@]rvI6 x amount of consideration 代价款额
#Z.2g]. amount of contribution 供款数额
( @y te amount of indebtedness 负债款额
Q-,,Kn amount of principal of the loan 贷款本金额
IU*w 'a amount of rates chargeable 应征差饷数额
hRW RXC 9 amount of share capital 股本额
pg; y\} amount of sums assured 承保款额
GDUOUl& amount of variation 变动幅度
=
rLL5< amount of vote 拨款数额
RN"O/b}qQ amount payable 应付款额
!04zWYHo amount receivable 应收款额
!^EdB}@yS Amsterdam Stock Exchange 阿姆斯特丹证券交易所
O5 ?Gv??@ analysis 分析
k_}aiHdG ancillary risk 附属风险
w2/3\3 p annual account 周年帐目；周年帐目报表；年度决算；年结
"o
^cv annual accounting date 年结日期
#=* y7w annual allowance 每年免税额；年积金；年度津贴；年津
Qs o"jYl< annual balance 年度余额
T.{sO` annual disposable income 每年可动用收入
#mDeA >b annual estimates 周年预算
YLEa;M R annual fee 年费
R^*h|7)E annual general meeting 周年大会
Ct)l0J\XH annual growth rate 年增率；每年增长率
'8|y^\ annual long-term supplement 长期个案每年补助金
fEB>3hI annual pensionable emolument 可供计算退休金的年薪
c>(`X@KL annual report 年报
XW*,Lo5>H\ Annual Report on the Consumer Price Index 《消费物价指数年报》
ap xY2o E& annual return 周年报表；周年申报表；每年报税表格
>){"x(4` Annual Return Rules 《周年报表规则》
g;Lk 'Ky6 annual review of consumer prices 每年消费物价回顾
3Wl,T5}{ annual roll-forward basis 逐年延展方式
c< P ML|e annual salary 年薪
;HOOo>%_K annual statement 年度报表；年度决算表
:{ }]$+|)\ 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
v_$'!i$ annuitant 年金受益人
c-a he;q annuity 年金
wCwJ#-z.= annuity contract 年金合约
mx'!I7b(L/ annuity on human life 人寿年金
dD Zds
k+! antecedent debt 先前的债项
6_s_2cr ante-dated cheque 倒填日期支票
PU6Sa-fQ2, anticipated expenditure 预期开支
GT)63| anticipated net profit 预期纯利
l-Q.@hG anticipated revenue 预期收入
lhk[U!># anti-inflation measure 反通货膨胀措施
Y8Bc
&q} anti-inflationary stance 反通货膨胀立场
&%ZiI@O- apparent deficit 表面赤字
9EE},D apparent financial solvency 表面偿债能力
+@QN)ZwVy apparent partner 表面合伙人
d0;$k, application for personal assessment 个人入息课税申请书
]ZB^Hi_ application of fund 资金应用
u 9:+^F+ application to release as liquidator and to destruct the books of accounts and documents
bHi0N@W!vG 申请免除清盘人职务及毁灭帐簿与文件
_7O;ED+ appointed actuary 委任精算师
i"h '^6M1 appointed auditor 委任核数师；委任审计师
WI?iz-,]( appointed trustee 委任的受托人
@LzqQ [ appointer 委任人
bvuoo/ apportioned pro rata 按比例分摊
b~1]}9TJ apportionment 分配；分摊
9 NO^ ' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
PyS~2)=B apportionment formula 分摊方程式
B4<W%lm apportionment of estate duty 遗产税的分摊
_msV3JBr appraisal 估价；评估
_m
*8f\ appreciable growth 可观增长
%|3I|'%Y appreciable impact 显着影响
!F |mCEU appreciable increase 可观增长
2
f" =f^rf appreciation 增值；升值
: DxC jv appreciation against other currencies 相对其他货币升值
}| k_sx: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[Ipg",Su;f appreciation tax 增值税
Xy74D/ocui appropriation 拨款；拨用；拨付
yN0!uzdW* appropriation account 拨款帐目
C^o9::ER Appropriation Bill 拨款法案
:N8 26_q appropriation-in-aid system 补助拨款办法
\8~P3M":c approved assets 核准资产
X_7cwPY approved basket stock 认可一篮子证券
Lqt.S| approved budget 核准预算
gbf-3KSp^ approved charitable donation 认可慈善捐款
Q Eh_2 approved charitable institution 认可慈善机构
W -QBC-
3 approved currency 核准货币；认可货币
]8}+%P,Q approved estimates 核准预算
hdw-ge m{? approved estimates of expenditure 核准开支预算
d ,Fj|}S approved overseas insurer 核准海外保险人
woH B![Q, approved overseas trust company 核准海外信托公司
b.`<T "y approved pooled investment fund 核准汇集投资基金
+@'{ approved provident fund scheme 认可公积金计划
Vr1Wr%
approved provision 核准拨款
aKLA_ -E approved redeemable share 核准可赎回股份
BEQ$p)
h approved regional stock 认可地区性证券
vZgV/? 'z approved retirement scheme 认可退休金计划
x}g5 approved subordinated loan 核准附属贷款
LDj'L~H arbitrage 套戥；套汇；套利
{*=+g>R gD arbitrageur 套戥者；套汇者
M~0A-* N arbitrary amount 临时款项
j.3#rxq arrangement 措施；安排；协定
?e`4
s f_~ arrears 欠款
@>wD`< U| arrears of pay 欠付薪酬
(RDY-~#~ arrears of revenue 逾期未收税款；逾期未收的帐项
E&\dr; {7 articles of association 组织章程；组织细则；组织章程细则
6m.ChlO/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
4(VVEe ascertainment of profit 确定利润
fn%Gu s~ "Asia Clear" “亚洲结算系统”
jRswGMx Asia Commercial Bank Ltd. 亚洲商业银行有限公司
X5@S LkJ-` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
y:U'3G- Asian Development Fund [ADF] 亚洲发展基金
Qy) +YhE Asian dollar bond 亚洲美元债券
Q*S|SH-cZ0 Asian dollar market 亚洲美元市场
Zz" b&`K Asian dollar rate 亚洲美元利率
4"OUmh9LHB Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+d[A'&" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
56;(mbW asked price 沽盘；喊价；索价；卖方报价
*%G$[= assessable income 应评税入息
1v)X]nW assessable loss 应评税亏损
` y &d assessable profit 应评税利润
[ }7j0& assessable value 应评税值
i+/:^ tc; assessed profit 估定利润
Cm~h\+" assessed value 经评估价值
D;f[7Cac assessment 评税；评定；估价；评税单
63s<U/N assessment number 评税编号；估价编号
5yvaY
"B assessment of additional tax 补加税评税
/jR]sC)xs assessment of performance 业绩评估；实绩评价
@/S6P-4 Assessor 评税主任
?;{fqeJz asset price bubbles 资产价格泡沫
'Zq$ W ]i asset-backed securities 具资产保证的证券
8+m[ %5lu assets accretion 资产增值
Z_ G b9 assets and liabilities 资产与负债
Rw]4/ assets betterment statement 资产递增表；资产改进表
;z6 Gk&? assets lending 实物放款；有抵押贷款
< OKzb3e assets of the company passing on the death 死者去世时转移的公司资产
pNOVyyo>BW assets pledged as security for liabilities 用作负债抵押的资产
4T*RJ3Fz! assets portfolio 资产投资组合
?)B"\#`t assets price 资产价格
I91p X<NBf assets quality 资产质素
-qki^!Y? assets realization 资产变现
0nko n3H assets refinancing arrangement 资产再集资安排
?/mk FDN assets securitization 资产证券化
=1dU~B:Lm assets situated outside Hong Kong 在香港以外地方的资产
L PjsR =xi assets stripping 削减资产；拆卖资产
bYr; ~
^ assets value 资产值
F^5<o assignee 承让人
ZE#f{qF( assignment 转让；转让书；转让契
pRsYA7Ti assignment of interest 权益转让
8\-Q(9q( assignment of letters patent and trade mark 专利证书及商标转让
)ca^%(25!z assignment of property 物业转让；物业转让书
F{1;~ Yg% assignment right 转让权
:n3)vK assignor 转让人
@PXb^x#k associate 有联系的人；有关连人士；相联者；合伙人；联系人
x+V;UD=mH Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"K EB0U associate member 附属会员
5XO eYO{ associated body corporate 相联法人团体
b 8V]/ associated company 相联公司；联属公司
#1M Emt associated corporation 相联法团
RP]hW{:U Association of Chartered Certified Accountants [ACCA] [United Kingdom]
zE{@' 公认会计师公会〔英国〕
.xtjB8 gc Association of Futures Exchange Brokers 香港期货经纪协会
stn yJ9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
O*3x'I*a association of underwriters 承保人组织
20hF2V assumption of control 接管
2 }QD> assurance 担保；保险；转易；转易书
[3a -1, assurance of interest 权益的转易
(fgX!G[W at 19XX price 按一九ＸＸ年价格计算
{;(X#vK}9 at a discount 按赔价计算；按贴水价格计算；打折扣
2 Wlk] at a premium 按溢价计算；按升水价格计算
)k F/"'o at call 通知付款；按通知
_=c>>X at constant market price 按固定市价计算
aq[ ;[$w at constant price 按固定价格计算
t#+X*'/ at cost 按成本计算
cH> rS\|Y at current market price 按当时市价计算；按现时市价计算
QN[-XQ>Xt at current price 按当时价格计算；按现时价格计算
C24[brf at factor cost 按要素成本计算；按生产要素成本计算
-GkNA"2M[ at money-of-the-day price 按付款当日价格计算
a a<9%j at or better 按指定或较佳价位〔买卖指令〕
rs0 1@ at par 按面值计算；平价
@Taj++ua at sight 见票即付
*uR&d;vg.8 at the close 按收市盘
73/kyu-0% at the opening 按开市盘
:sRV]!Iw attestation 见证；见证条款
q<> at-the-money option 平价期权
LOyL:~$ attorney 受权人；受托代表人
\Q"o\:IoIT attornment 新拥有人承认书
OL]^ 4m attributable profit 可归属利润
=z'w-ARy attributable share value 可归属股份价值
sDnHd9v<?t Auckland Stock Exchange 奥克兰证券交易所
N =K|Nw auction 拍卖
:+ef|,:`/ auctioneer 拍卖商
66<3zadJZU audit 审计；核数
%iWup: Audit Commission 审计署
nAn/V u Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!|`G<WD 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〕
P F!S audit review 帐目审查
"}UJ~ j). Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
-SaH_Nuj audited account 审计帐目；经审计的帐目
E
3b`GRay audited annual account 经审计的周年帐目
J=4R" _yo audited balance sheet 经审计的资产负债表
V,bfD3S3 auditor 核数师；核数主任；审计师
oxE 'u< auditor's certificate 核数师证明书；审计师证明书
A87JPX#R? auditor's report 核数师报告；审计师报告
Ktg{-Xl Aussie bond 澳元债券
2Yt#%bj7^ austerity budget 紧缩预算
i(9=` A} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}f )$+mi Australia All Ordinaries Index 澳洲所有普通股票指数
5T;M,w6DV Australian Dollar [AUD] 澳元
JqTkN Ki/s Australian Options Market 澳大利亚期权市场
~dfc Australian Securities Commission 澳洲证券事务监察委员会
7 QP%Pny% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
M}NmA Australian Stock Exchange 澳大利亚证券交易所
@s J[<V Austrian Schilling [ATS] 奥地利先令
-x2/y:q ` authentication 认证；鉴证
Q[^I X authority to purchase 委托购买证；委购书
> 4ex :Z authorization 认可；核准；授权；授权书
vl th\ [ authorization by direction 指示授权
kH1hsDe|&y authorization by instruction 指令授权
Z<ozANbk authorization by warrant 令状授权
_f$8{& `k authorization of unit trust 单位信托的认可
obRR)) authorized agent 指定代理人
V| b9zHh authorized capital 法定资本
f7 V3 6Q8 authorized clerk 出市员
f>ohu^bd authorized dealer 认可交易商
Rk.YnA_J6 authorized financial institution 认可财务机构
5<bc>A- authorized fund 认可基金
LY2oBX@fC authorized fund house 获授权的基金公司；认可基金公司
6 ]W!>jDc authorized institution 认可机构
[H z_x(t26 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
:#58m0YLA: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
/kE3V`es authorized insurer 获授权保险人；获认可承保人
Zpg/T K authorized investment 特准投资项目
pDb5t> authorized person 获授权人
| 2BIA m] authorized representative 获授权代表
C%d\DuJ5'~ authorized share capital 法定股本
%"PG/avo automated quotation system 自动报价系统
! TY9\8JzV Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
BJ!b LQ 自动交易系统〔香港期货交易所有限公司〕
J]/TxUE automatic adjustment mechanism 自动调整机制
24PEt%2 automatic adjustment system 自动调整系统
=3OK 3| Automatic Clearing House 自动票据交换所
A<l 8CWv[ automatic exchange rates accumulation system 自动化汇率累集系统
T:q_1W?h] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
a AZS^S4v automatic teller machine [ATM] 自动柜员机
XJy~uks, autopay 自动转帐
:b)IDcW&j: available assets 可用资产
9Z]~c^UB available fiscal reserve 现存财政储备
$& /JY available profit 可用利润
P'f
=r% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
'^ b B+ average 平均；平均数；海损
O6Bs!0, average basic salary 平均基本薪金
1oD,E!+^d average consumer expenditure 平均消费开支；一般消费开支
^T@ (`H4@ average cost 平均成本
O=UX e]D average cost of land production 增辟土地平均成本
>(mp$#+w average daily turnover 平均每日成交额
A^:[+PJHN average daily wage rate 平均每日工资率
"* W: average expenditure pattern 平均开支模式
|D+"+w/ average growth rate 平均增长率
D+ mZ7&L average net fixed assets 固定资产平均净值
w> Iw&US
average of relatives 相对价格平均数
aTS\NpK& average price 平均价格
D ]Q,~Y&' average propensity to consume 平均消费倾向；一般消费倾向
51j5AbFQ" average propensity to save 平均储蓄倾向；一般储蓄倾向
Ix@rn average rate 平均率
eJA$J=^R; average revenue 平均收入；平均收益
!.1oW ( average stock 平均库存；平均存货
sC
>_ulkoa average yearly rent 平均年租
/aS = vjs avoidance of double taxation 避免双重课税
m=D2|WA8 avoidance of tax 避税
