A:
_N.N?> A share Ａ股；甲类股份
( TQx3DGq abatement of tax 减税；减扣免税额
hXvg<Rf ABN AMRO Bank N.V. 荷兰银行
UR/l M,N; above-the-line expenditure 线上项目支出；经常预算支出
Z+ mesj?. above-the-line receipt 线上项目收入；经常预算收入
~AD%aHR ABSA Asia Limited 南非联合亚洲有限公司
B/*`u absolute change 绝对数值变更
:HDl-8]Lw absolute expenditure 实际开支
AW p{n absolute guideline figure 绝对准则数字
? qn0] . absolute interest 绝对权益
MZpG1 absolute order of discharge 绝对破产解除令
*?k~n 9n5U absolute profit margin 绝对利润幅度
7~t,Pt) absolute value 实值；绝对值
Y #'?3 absolutely vested interest 绝对既得权益
}RGp)OFY& absorbed cost 已吸收成本；已分摊成本
YK jm_)8]w absorption 吸收；分摊；合并
R'#[}s absorption rate 吸收率；摊配率；分摊率
b*-g@S ACB Finance Limited 亚洲商业财务有限公司
F2;k 6M@ acceptable form of reciprocity 合理的互惠条件
5`$.GV acceptable rate 适当利率；适当汇率
I?) .D?o acceptance agreement 承兑协议
sknta 0^=2 acceptance for honour 参加承兑
Qx9lcO_ acceptor 承兑人；接受人；受票人
4Fm T.P acceptor for honour 参加承兑人
_L?`C accident insurance 意外保险
k W v)+ Accident Insurance Association of Hong Kong 香港意外保险公会
]F,mj-?4x accident insurance scheme 意外保险计划
JN{.-k4Ha accident year basis 意外年度基准
0>uMR{ # accommodation 通融；贷款
piZ0KA" accommodation bill 通融票据；空头票据
XO*|P\#^ accommodation party 汇票代发人
c ,$ >u,4 account balance 帐户余额；帐户结余
3NEbCI LF account book 帐簿
{Jv m * account collected in advance 预收款项
=:T p H>f* account current book 往来帐簿
MroJ!.9 account of after-acquired property 事后取得的财产报告
'.n0[2> account of defaulter 拖欠帐目
_uvRC+~R account payable 应付帐款
hf2 Q;n&V account payee only [A/C payee only] 只可转帐；存入收款人帐户
IF<?TYy=3B account receivable 应收帐款
D ^ mfWJS account receivable report 应收帐款报表
<2cl1Fb account statement 结单；帐单；会计财务报表
Et\z ^y account title 帐户名称；会计科目
ZH9sf ~7 accountant's report 会计师报告
&dqC
=oK] Accountant's Report Rules 会计师报告规则
O-rHfIxY accounting and auditing procedure 会计与审计程序；会计与核数程序
VEolyPcsg& Accounting Arrangements 《会计安排》
B(x$
Ln"y[ accounting basis 会计基础
N :#"4e accounting by Official Receiver 破产管理署署长呈交的帐目
.%{3#\ Accounting Circular 《会计通告》
k79" xyXX accounting class 会计类别
={Bcbj{ accounting date 记帐日期；会计结算日期
8pc=Oor2Tv accounting for money 款项核算
;&|MNN^ Accounting Officer 会计主任
:G&tM
accounting period 会计报告期；会计期
kPN:m ow accounting policy 会计政策；会计方针
3JB?G>\! accounting practice 会计惯例
?GdoB 7(% accounting principle 会计准则
b)+;#m accounting record 会计记录
gO0X-fN8 accounting report 会计报告
7J ~usF>A Accounting Services Branch [Treasury] 会计事务部〔库务署〕
x|#R$^4CY Accounting Society of China 中国会计学会
\KlO j%s accounting statement 会计报表
$^ \8-k " accounting system 会计制度；会计系统
[.M<h^xrB accounting transaction 会计事项；帐务交易
k"*A@ accounting treatment 会计处理
)aW;w |#n accounting year 会计年度
+|#lUXC accretion 增值；添加
xPFNH`O& accrual 应计项目；应累算数目
o6 JCy\Bx accrual basis 应计制；权责发生制
N5>ioJj accrual basis accounting 应计制会计；权责发生制会计
< cQ)*~hN accrue 应累算；应计
s?=v@|vz) accrued benefit 应累算利益
jB+K) NXHL accrued charges 应计费用
=!rdn#K H accrued cumulative preference share dividend 应累算的累积优先股股息
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accrued expenses 应累算费用
i%jti6z$Hr accrued interest payable 应付利息；应计未付利息
+!dWQ=W accrued interest receivable 应收利息；应计未收利息
>w, o|
accrued right 累算权益
xgw[)!g^\ accruing profit 应累算的利润
fi5x0El
accumulated fiscal reserve 累积财政储备
Eiqx1Z M accumulated profit 累积利润；滚存溢利
ZPrL) '] accumulated reserve 累积储备
AE1EZ# accumulation of surplus income 累积收益盈余
5)g6yV' acquired assets 既得资产
-+^E5 acquisition 收购；购置；取得
q*`1<9{H acquisition cost 购置成本
T%{qwZc+mJ acquisition expenses 购置费用
\-X Qo acquisition of 100% interest 收购全部股权
> /,7j:X acquisition of control 取得控制权
$a'n{ EP acquisition of fixed assets 购置固定资产
,>H(l$n acquisition of shell “买壳”
LxWnPi ^ acquisition price 收购价
8y9oj9
;E] act of God 天灾
qmNg Ez% acting partner 执事合伙人
3q{op9_T7 active market 买卖活跃的市场；交投畅旺的市场；旺市
H7&>c M active partner 积极参与的合伙人
3v~804kWB active trading 交投活跃
V`F]L^m=L actual circulation 实际流通
[PVem actual cost 实际成本
[1 pWg^ actual expenditure 实际开支；实际支出
TQXp9j uK actual income 实际入息；实际收入；实际收益
A 9 I5 actual market 现货市场
r_8[}|7; actual price 现货价；实际价格
j<H5 i } actual profit 实际利润
0L3v[%_j" actual quotation 实盘；实际价位；实际报价
u\LbPk actual year basis 按实际年度计算
Q-scL>IkCb actuals 实货
={HY wP ; actuarial investigation 精算调查
JHF <vyt5< actuarial principle 精算原则
z[zURj-*] actuarial report 精算师报告
oD0WHp Actuarial Society of Hong Kong 香港精算学会
)Sz 2D[@n actuarial valuation 精算师估值
R 07 7eX actuary 精算师
xvx5@lx ad referendum agreement 暂定协议；有待覆核的协定
1y\ -Iz^ ad valorem duty 从价税；按值征税
'@~\( SH ad valorem duty system 从价税制
O[9>^y\, ad valorem fee 从价费
F+%6?2 J ad valorem tariff 从价关税
:Q~Rb<']{x additional allowance 额外免税额
Fj q~^_8 additional amount for unexpired risk 未过期风险的额外款额
l B7 V4 additional assessable profit 补加应评税利润
3aD\J_ additional assessment 补加评税
{#-I;I: additional commitment 额外承担
kU*Fif additional commitment vote 额外承担拨款
h'Gs$o7#P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
eouxNw}F1 additional dependent parent allowance 供养父母额外免税额
9j[lr${A additional provision 额外拨款
{jnfe}] additional stamp duty 附加印花税
s&>U-7f x" additional tax 补加税罚款；补加税款
~ "eQPTd Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
<xb =.xe adjudged bankrupt 被裁定破产
L[Z
SgRTu adjudicated bankrupt 裁定破产人
-SyQ`V)T7N adjudication fee 裁定费；评定印花税额手续费；评估契据费
y(^hlX6gQ adjudication of bankruptcy 裁定破产；宣告破产
;|C[.0;kgv adjudication of insolvency 裁定无力偿还债务
h-0#h/u>M adjusted actual 经调整的实数；调整后的实数
w;e42.\ adjusted current assets 经调整的流动资产；调整后的流动资产
#*J+4a w3 adjusted figure 经调整的数字；调整后的数额
,CGq_>Z adjusted liabilities 经调整的负债；调整后的负债
/w5~ O: adjusted loss 经调整的亏损；调整后的亏损
rMV<}C ^ 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
_'CYS3-P3 adjusted profit 经调整的利润；调整后的利润
ymNL`GYN[ adjusted surplus 经调整的盈余额；调整后的盈余额
#YABb wH adjusted value 经调整的价值；调整后的价值
WF'Di4
adjustment 调整；修订；理算〔保险〕
!(% ^Tg= adjustment centre 调剂中心
1[?
xU:;9 adjustment lag 调整过程的时间差距；调整时差
Wc iw6.@ adjustment mechanism 调整机制
y{Fq'w!ap adjustment of loss 亏损调整
71g\fGG\
adjustment process 调整过程；调整程序
>~+'V.CNW adjustment range 调整幅度
F<W`zQ46 administered exchange rate 受管制汇率
W
zKaLyM Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ceKR?%8 s administration expenses 行政费用
5 e P0W# administration fee 手续费；行政费
1Tb'f^M$ administration in bankruptcy 破产管理
AK$h
S M administration order 遗产管理令
-W6 r.E$mC administrator 管理人；遗产管理人
0 It[Pa qG administrator of the estate 遗产管理人
58v q5j<V admission of debt 债项承认书
JDa=+\ _ admission of proof 接纳债权证明
F9N/_H*+ advance 放贷款项；垫付款项；预支款项；预付款项
0=WZ 8|R advance account 暂支帐目；预付款帐户
/o/0 9K advance compensation 预付补偿金
7W7!X\0Y advance from shareholder 股东垫款
-Hx._I$l advance pending reimbursement 预支以待日后付还
z i7>!#( advanced economy 先进经济体系
|i/Iv advancement 预付；预付财产
=|Q7k +b advances warrant 垫款令
:o2^?k8k&# advancing 贷出
R)[ l 3 adverse balance 逆差
J|'e.1v adverse exchange 逆汇
lZ\Si advertisement addressed to shareholders 在报章刊登的致股东通告
r[u@ [ advice for collection 托收通知书
t;^NgkP{$ advice of drawing 提款通知书；汇票通知书
JA") L0 a_ advice of payment 付款通知
/:<.Cn>- Advisory Committee [Securities and Futures Commission]
|=\w b^l+ 谘询委员会〔证券及期货事务监察委员会〕
v/1&V+"^kd Advisory Committee on Diversification 经济多元化谘询委员会
&EZq%Sd affidavit 誓章；遗产申报誓章
z~ Ec * affidavit of no receipt 述明无收款的誓章
] j^V5y" affiliate 联号；联营公司；附属公司
31FQ=(K affiliated company 附属公司；联号；联营公司
y*f 5_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
o3s ME2 affordability 负担能力
[~%\:of70n African Development Bank [AfDB] 非洲开发银行
{j0c)SETN after-acquired property 事后取得的财产
@P$_2IU" after-hours dealing 市后交易
xs'vd:l.Pp after-tax profit 税后盈利；税后利润；税后溢利
h 8ND=( agency agreement 代理协议
bOY<C%;C
agency expenses 代理机构的开支
=m+'orJ1 agency fee 代理费
+!'rw D Agency Law 《代理法》
&*w)/W agent 代理人；承销人
qi ;X_\v agent of company 公司代理人
*.+Eg$'~V agent's fee 代理人费；经纪费
)|d]0/< aggregate 总计；总数；总体数字
)q+Q tz6D aggregate amount 总款额；总额
e c$kcD! aggregate assets and liabilities 总体资产与负债
x|TLMu=3= aggregate at constant price 按固定价格计算的总体数字
_NkVi_UX aggregate demand 总需求
dHAI4Yf4U aggregate gross position 总持仓量
wM2[i aggregate limit 总限额
~EV7E F aggregate of salaries tax 合计薪俸税
-0tHc=\u( aggregate performance 总体表现；总体业绩
;:^^ Qfp aggregate supply 总体供应
qM HI-h_A aggregate surplus 总盈余
@@])B # aggregate total 整体总额
C2Pw;iK_t aggregate value 总值；合计价值
1TuN aggregated basis 合计基准
O|Z5SSlk aggregated net chargeable income 合计应课税入息实额
(F wWyt aggregation 合并计算；合计；总和
RKt#2%FFO aggregation of incomes of husband and wife 夫妇入息合并计算
byyzXRO; aggregation of property 财产的总和
l9zkx'xt.- agio 差价；贴水
KA"D2 j9wn Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
`Dn "<-9: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
O.9r'n4f 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
7I_1Lnnf Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
BS6UXAf{|Z 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
sfN6ro Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
IPIas$ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
t/3t69 \x agreement for a settlement 授产协议
jMH=lQ+8 agreement for assignment 转让协议
&' 0|U{| agreement for sale 售卖协议；买卖协议
|KC!6<}T~9 agreement for sale and purchase 买卖协议
=/|2f; Q agreement for the payment of interest 支付利息协议
6oQSXB@ agreement for the repayment of money 还款协议
wcd1.$ n agreement of reinsurance 再保险协议
Kc%GxD` Agricultural Bank of China 中国农业银行
z-Ndv;: air passenger departure tax 飞机乘客离境税
` !JcQ' u Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
h" /y$ airport tax 机场税
+ROwk alcohol duty 酒精税
I 'qIc ? alienation 让与；让渡；转让
yLDv/r alimony 生活费；赡养费
1U/ dc.x5 All Ordinaries Index [AOI] 所有普通股指数
$4&%<'l3I all risks 全险；综合险
+@ j@# ~=K All Sales Record for Stock Market 《股票市场成交报告》
!n?8'eqWru Allied Capital Resources Limited 新联财务有限公司
^O9_dP: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-/7[\S allocation letter 拨款信件
.[qm>j, allocation of fund 分配款项；预留款项
\'BA}v
&/ allocation of profit 利润分配；溢利分配
q>E[)\+y allocation warrant 拨款令
,f]GOH allotment 分配；配股
{zri6P+s allotment notice 股份配售通知；配股通知
y\M K d[G7 allotment of shares 股份分配
P>i!f!o*I allowable 可获宽免；免税的
E76#xsyhF allowable business loss 可扣除的营业亏损
q\`0'Z, allowable expenses 可扣税的支出
:d!qZFln allowance 免税额；津贴；备抵；准备金
A%zX LV=3O allowance for debts 债项的免税额
3O'6 Ae allowance for depreciation by wear and tear 耗损折旧免税额
9CxFj)#5F allowance for funeral expenses 殡殓费的免税额
E;m-^dxc allowance for inflation 为通货膨胀而预留的款项；通胀准备金
@C?.) # allowance for repairs and outgoings 修葺及支出方面的免税额
dpTeF`N allowance to debtor 给债务人的津贴
t.ci!#/d alteration of capital 资本更改
p1blPBlp alternate trustee 候补受托人
t@Bl3Nt{ amalgamation 合并
DC-tBbQkk ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
J'=i EI ambit of charges 征税范围；收费范围
!I8m(a xW amended valuation 经修订的估值
T-
|36Os4 American Commodities Exchange 美国商品交易所
Kz>Bw; R( American Express Bank Limited 美国运通银行
| k:e cw American Stock Exchange 美国证券交易所
A0@E^bG amortization 摊销
k,kr 7'Q amount due from banks 存放银行同业的款项
^_Ap?zn amount due from banks abroad 存放海外银行同业的款项
z
:q9~ amount due from holding companies 控股公司欠款
/4!.G#DLQ amount due from local banks 存放本港银行同业的款项
nc.(bb), amount due to banks 银行同业的存款
KbcmK( `_ amount due to banks abroad 海外银行同业的存款
JJ+A+sfdk amount due to holding companies 控股公司存款
7@6B\':
amount due to local banks 本港银行同业的存款
mk' $ |2O amount due to outport banks 外埠银行同业的存款
NhgzU+)+ amount for note issue 发行纸币的款额
{wNN p't7 amount of bond 担保契据的款额
V?0Yzg$sy amount of consideration 代价款额
QR#L1+Hn amount of contribution 供款数额
zBKfaQI, amount of indebtedness 负债款额
_ ?YP0GpU amount of principal of the loan 贷款本金额
/ p PSo amount of rates chargeable 应征差饷数额
\mIm}+!H amount of share capital 股本额
a*g7uao P amount of sums assured 承保款额
^s;x LGl] amount of variation 变动幅度
6
#vc"5@M amount of vote 拨款数额
Pcs62aE amount payable 应付款额
tS@J)p+_( amount receivable 应收款额
FB\lUO)U\c Amsterdam Stock Exchange 阿姆斯特丹证券交易所
G)S (a4 analysis 分析
;GjZ vo ancillary risk 附属风险
ylo /]pVs annual account 周年帐目；周年帐目报表；年度决算；年结
XP |qY1 annual accounting date 年结日期
Cr a@ annual allowance 每年免税额；年积金；年度津贴；年津
0?0$6F annual balance 年度余额
R=ipK63 annual disposable income 每年可动用收入
RY4b <i3 annual estimates 周年预算
0Gr ^#` annual fee 年费
fEMz%CwH annual general meeting 周年大会
^hN. FIzM annual growth rate 年增率；每年增长率
E;>Bc Pt5 annual long-term supplement 长期个案每年补助金
NF0=t}e annual pensionable emolument 可供计算退休金的年薪
dZ"B6L!^( annual report 年报
{f12&t Annual Report on the Consumer Price Index 《消费物价指数年报》
G8Qo]E9-/ annual return 周年报表；周年申报表；每年报税表格
~dm/U7B: Annual Return Rules 《周年报表规则》
Ug1[pON k annual review of consumer prices 每年消费物价回顾
[Up0<`Q{I_ annual roll-forward basis 逐年延展方式
$UX^$g G annual salary 年薪
dm+}nQI \ annual statement 年度报表；年度决算表
#zL0P>P'a 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
&|% F=/VU annuitant 年金受益人
]-D&/88`` annuity 年金
ee7{5 annuity contract 年金合约
|LwW/>I annuity on human life 人寿年金
?;c&5' 7ct antecedent debt 先前的债项
]JUb;B;Z ante-dated cheque 倒填日期支票
n G+ L'SmI anticipated expenditure 预期开支
(oiF05n
h anticipated net profit 预期纯利
sgRD]SF anticipated revenue 预期收入
r'GD anti-inflation measure 反通货膨胀措施
]\8{z" anti-inflationary stance 反通货膨胀立场
,]\: ]Y&? apparent deficit 表面赤字
@=0O' XM apparent financial solvency 表面偿债能力
D{ J+}*y apparent partner 表面合伙人
u]Eyb),Gy application for personal assessment 个人入息课税申请书
UojHlTg#bT application of fund 资金应用
G9_M~N%a application to release as liquidator and to destruct the books of accounts and documents
6 pQbh* 申请免除清盘人职务及毁灭帐簿与文件
$d +n},[C{ appointed actuary 委任精算师
)HFl 0[vT appointed auditor 委任核数师；委任审计师
0nDlqy6b1b appointed trustee 委任的受托人
bB#6Xx appointer 委任人
fK'qc L apportioned pro rata 按比例分摊
< "8<< apportionment 分配；分摊
(K} Md~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{Y p;R apportionment formula 分摊方程式
82q_"y>6 apportionment of estate duty 遗产税的分摊
$:aKb #l) appraisal 估价；评估
=q4 QBAW appreciable growth 可观增长
}_A#O|d xO appreciable impact 显着影响
u>cU*E4/ appreciable increase 可观增长
EXrOP] Kl appreciation 增值；升值
Rw R.*?# appreciation against other currencies 相对其他货币升值
2|8&=K / appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_&~y{;)S appreciation tax 增值税
'g$a.75/- appropriation 拨款；拨用；拨付
,Z"l3~0\ appropriation account 拨款帐目
hny):59f Appropriation Bill 拨款法案
JuD$CHg;# appropriation-in-aid system 补助拨款办法
N)0I+>, ^ approved assets 核准资产
|RdiM&C7 approved basket stock 认可一篮子证券
v.aSf`K approved budget 核准预算
/JOEnQ5X\! approved charitable donation 认可慈善捐款
BUozpqN} approved charitable institution 认可慈善机构
~H0WHqcy approved currency 核准货币；认可货币
P!Mz 5QZ+ approved estimates 核准预算
N;.cZp2 approved estimates of expenditure 核准开支预算
o3mxtE] approved overseas insurer 核准海外保险人
IIW6;jS approved overseas trust company 核准海外信托公司
jgb>:]: approved pooled investment fund 核准汇集投资基金
ZV=)`E`I| approved provident fund scheme 认可公积金计划
OcBn 1k. approved provision 核准拨款
'za4c4b*u approved redeemable share 核准可赎回股份
?D^l&`S approved regional stock 认可地区性证券
=}G `i** approved retirement scheme 认可退休金计划
'x-PQQ approved subordinated loan 核准附属贷款
b,7@)sZ* arbitrage 套戥；套汇；套利
4/rd r80 arbitrageur 套戥者；套汇者
8+b ?/Rn0 arbitrary amount 临时款项
9bDxml1 arrangement 措施；安排；协定
,B,2t u2 arrears 欠款
Ef }rMkv arrears of pay 欠付薪酬
<AzM~]"3 arrears of revenue 逾期未收税款；逾期未收的帐项
mB:I8g7 articles of association 组织章程；组织细则；组织章程细则
/ y \K La Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
` _+j+ ascertainment of profit 确定利润
aXSTA ,% "Asia Clear" “亚洲结算系统”
p:,(r{*? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
x{B%TM-Ey Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<.d0GD`^ Asian Development Fund [ADF] 亚洲发展基金
nsq7,%5 Asian dollar bond 亚洲美元债券
D:uBr|(' Asian dollar market 亚洲美元市场
"ct_EPr` Asian dollar rate 亚洲美元利率
z]NN ^pIa Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
sf|[oD Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
hE-u9i asked price 沽盘；喊价；索价；卖方报价
w:}RS.AK assessable income 应评税入息
0 w"&9+kV assessable loss 应评税亏损
?1I0V A'] assessable profit 应评税利润
A3 UC=z<y assessable value 应评税值
>D';i\2j& assessed profit 估定利润
YdI|xu>0A^ assessed value 经评估价值
8bB'[gJ]{ assessment 评税；评定；估价；评税单
r[:)-`]b assessment number 评税编号；估价编号
$=j}JX}z assessment of additional tax 补加税评税
4g.y$ assessment of performance 业绩评估；实绩评价
]< 0|" NL Assessor 评税主任
>Ic)RPO9 asset price bubbles 资产价格泡沫
/CtR|~ w L asset-backed securities 具资产保证的证券
pv JsSX assets accretion 资产增值
/&>6#3df- assets and liabilities 资产与负债
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assets betterment statement 资产递增表；资产改进表
zl:
5_u=T assets lending 实物放款；有抵押贷款
lW,rzJ1 assets of the company passing on the death 死者去世时转移的公司资产
?PIOuN = assets pledged as security for liabilities 用作负债抵押的资产
%} _{_Z assets portfolio 资产投资组合
J`ia6fy.I assets price 资产价格
r lalr+Rf assets quality 资产质素
s!q6OVJ- assets realization 资产变现
^G,]("di` assets refinancing arrangement 资产再集资安排
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dJvl | assets securitization 资产证券化
29?{QJb assets situated outside Hong Kong 在香港以外地方的资产
+_8*;k@F' assets stripping 削减资产；拆卖资产
]-$0?/`p8 assets value 资产值
zY<=r.m4 assignee 承让人
7W[}7Y assignment 转让；转让书；转让契
7P`|wNq assignment of interest 权益转让
Rld1pX2v assignment of letters patent and trade mark 专利证书及商标转让
F*F
U[ 5 assignment of property 物业转让；物业转让书
n lsQf 3 assignment right 转让权
`0tzQ>ZQq assignor 转让人
+2kJuoj: associate 有联系的人；有关连人士；相联者；合伙人；联系人
6xs_@Vk|d Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w. gI0` associate member 附属会员
P9/5M4]tt associated body corporate 相联法人团体
2 $^n@<uZ@ associated company 相联公司；联属公司
fA
u^%jiU associated corporation 相联法团
Z- RgN Association of Chartered Certified Accountants [ACCA] [United Kingdom]
+'$=\d^ 公认会计师公会〔英国〕
]q0mo1-EZ! Association of Futures Exchange Brokers 香港期货经纪协会
-hf)%o$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
k0{5)Su"xr association of underwriters 承保人组织
uL^ Qtmm>M assumption of control 接管
? Sj3-*/? assurance 担保；保险；转易；转易书
}fW@8ji\ assurance of interest 权益的转易
V:rq}F} at 19XX price 按一九ＸＸ年价格计算
e9;<9uX at a discount 按赔价计算；按贴水价格计算；打折扣
[q/=%8qLUA at a premium 按溢价计算；按升水价格计算
TOo0rcl at call 通知付款；按通知
i0 ax`37 at constant market price 按固定市价计算
)+c4n] at constant price 按固定价格计算
W8Z&J18AU at cost 按成本计算
<wge_3W# at current market price 按当时市价计算；按现时市价计算
gaaW:* *y at current price 按当时价格计算；按现时价格计算
9x/HQ(1 at factor cost 按要素成本计算；按生产要素成本计算
ve2GRTO^aC at money-of-the-day price 按付款当日价格计算
f%0^89 ) at or better 按指定或较佳价位〔买卖指令〕
cB
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P
a gzp%m at sight 见票即付
e%w>QN` at the close 按收市盘
l BS!=/7 at the opening 按开市盘
yjODa90!G attestation 见证；见证条款
4oT1<n`r+ at-the-money option 平价期权
O1pBr=+j+{ attorney 受权人；受托代表人
q1sK:)Hu+ attornment 新拥有人承认书
)A9K9pZj attributable profit 可归属利润
GwHMXtj4 attributable share value 可归属股份价值
Z
55iq Auckland Stock Exchange 奥克兰证券交易所
`y; s1nL auction 拍卖
nS0K&MH6B auctioneer 拍卖商
&B\tcF audit 审计；核数
|ahleu Audit Commission 审计署
p#W[ he Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<JE-#i 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〕
Yhl {' audit review 帐目审查
c#M 'Mye Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4]jN@@ audited account 审计帐目；经审计的帐目
Jw'%[(q
Q audited annual account 经审计的周年帐目
$}0q=Lg%wv audited balance sheet 经审计的资产负债表
U`_(Lq%5W auditor 核数师；核数主任；审计师
U 7d%*g auditor's certificate 核数师证明书；审计师证明书
<>`+" O} auditor's report 核数师报告；审计师报告
n*G[ZW*Uc Aussie bond 澳元债券
!uLW-[F, austerity budget 紧缩预算
i.I iwe0G Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;hi+.ng_ Australia All Ordinaries Index 澳洲所有普通股票指数
2mAXBqdm Australian Dollar [AUD] 澳元
il `O*6- Australian Options Market 澳大利亚期权市场
OI"vC1.5 Australian Securities Commission 澳洲证券事务监察委员会
_IJPZ'Hr Australian Society of Certified Practising Accountants 澳洲执业会计师公会
S 8mqz. Australian Stock Exchange 澳大利亚证券交易所
)=TD} Xb Austrian Schilling [ATS] 奥地利先令
^'Wkb7L authentication 认证；鉴证
'+ 1<7jl&I authority to purchase 委托购买证；委购书
l$D]*_ jc, authorization 认可；核准；授权；授权书
Mp*")N, authorization by direction 指示授权
m`! C|?hu authorization by instruction 指令授权
_V6jn~N authorization by warrant 令状授权
_sIhQ8$: authorization of unit trust 单位信托的认可
uj|{TV>v9 authorized agent 指定代理人
/%Lj$]S7[4 authorized capital 法定资本
R,CFU l7Q authorized clerk 出市员
;
m F-y,E authorized dealer 认可交易商
2@ vSe authorized financial institution 认可财务机构
kD:O$8[J8 authorized fund 认可基金
u"r~5 authorized fund house 获授权的基金公司；认可基金公司
[8AGW7_ authorized institution 认可机构
GGk.-Ew@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
I#QBJ# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
?1JVzZ4H authorized insurer 获授权保险人；获认可承保人
WbC| 2! authorized investment 特准投资项目
v;" [1w} authorized person 获授权人
.|XIF authorized representative 获授权代表
Reca5r1O authorized share capital 法定股本
+h^>?U, automated quotation system 自动报价系统
Qi`Lj5;\F Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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$J( 自动交易系统〔香港期货交易所有限公司〕
2C^ /;z automatic adjustment mechanism 自动调整机制
GFasGHAw automatic adjustment system 自动调整系统
8X`iMFa.P Automatic Clearing House 自动票据交换所
44 ,: @ automatic exchange rates accumulation system 自动化汇率累集系统
mw)KyU#l,: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
v'0A$`w` automatic teller machine [ATM] 自动柜员机
4]O{Nko) autopay 自动转帐
)p'ZSXb available assets 可用资产
~F?s\kp6 available fiscal reserve 现存财政储备
|r5 n p available profit 可用利润
q
y73 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
x'_I{$C & average 平均；平均数；海损
8B ;wn<O average basic salary 平均基本薪金
so}(*E&(a average consumer expenditure 平均消费开支；一般消费开支
FI++A` average cost 平均成本
e eb`Ao average cost of land production 增辟土地平均成本
rlr)n\R# average daily turnover 平均每日成交额
s7=CH average daily wage rate 平均每日工资率
2= 'gC|&s6 average expenditure pattern 平均开支模式
|f1 S&b. average growth rate 平均增长率
vcs=!Ace average net fixed assets 固定资产平均净值
W]MKc&R average of relatives 相对价格平均数
fCTdM+t average price 平均价格
8 hx4N average propensity to consume 平均消费倾向；一般消费倾向
fH? e9E4l average propensity to save 平均储蓄倾向；一般储蓄倾向
Pn|A>.)z average rate 平均率
j*@^O`^v average revenue 平均收入；平均收益
: xI SS average stock 平均库存；平均存货
s^+h> average yearly rent 平均年租
wJM} )O%SQ avoidance of double taxation 避免双重课税
O@r%G0Jge avoidance of tax 避税
