A:
cP}5}+ A share Ａ股；甲类股份
fS;m+ D!j@ abatement of tax 减税；减扣免税额
842Mydom ABN AMRO Bank N.V. 荷兰银行
)?=
kb above-the-line expenditure 线上项目支出；经常预算支出
ZwY `x') above-the-line receipt 线上项目收入；经常预算收入
m?
\#vw$ ABSA Asia Limited 南非联合亚洲有限公司
G#_(7X& absolute change 绝对数值变更
:epitpJ absolute expenditure 实际开支
e8WPV absolute guideline figure 绝对准则数字
+lY\r + ; absolute interest 绝对权益
:Su 5 absolute order of discharge 绝对破产解除令
OF<[Nh\. absolute profit margin 绝对利润幅度
-y7l ?N5F> absolute value 实值；绝对值
ex;Y n {4 absolutely vested interest 绝对既得权益
s+OvS9et_ absorbed cost 已吸收成本；已分摊成本
NKI k d absorption 吸收；分摊；合并
'ugR!o1 absorption rate 吸收率；摊配率；分摊率
S4@117z5 ACB Finance Limited 亚洲商业财务有限公司
~|$) 1 acceptable form of reciprocity 合理的互惠条件
\kua9bK acceptable rate 适当利率；适当汇率
$S"zxEJJ Y acceptance agreement 承兑协议
HnH2u; acceptance for honour 参加承兑
BMtYM{S6 acceptor 承兑人；接受人；受票人
Q rrZF. acceptor for honour 参加承兑人
OI;L9\MJc accident insurance 意外保险
g%<{G/Tz Accident Insurance Association of Hong Kong 香港意外保险公会
<uWJ>sg^ 6 accident insurance scheme 意外保险计划
Gc 3PN accident year basis 意外年度基准
P~b%;*m}8 accommodation 通融；贷款
vl#V-UW$4P accommodation bill 通融票据；空头票据
9fr&Yb=_o@ accommodation party 汇票代发人
<E (- QJ account balance 帐户余额；帐户结余
o$qFa9|Ec? account book 帐簿
Yp?a=R account collected in advance 预收款项
S% a}ip & account current book 往来帐簿
9v5.4a} account of after-acquired property 事后取得的财产报告
x r+E account of defaulter 拖欠帐目
A7I8Z6& account payable 应付帐款
7 @e[:>e account payee only [A/C payee only] 只可转帐；存入收款人帐户
U3VsMV*Y account receivable 应收帐款
N?`GZ +5 account receivable report 应收帐款报表
//4p1^% account statement 结单；帐单；会计财务报表
`"bRjC"f] account title 帐户名称；会计科目
B4M'Er{v accountant's report 会计师报告
E P%
M8 Accountant's Report Rules 会计师报告规则
Bt`r6v;\ accounting and auditing procedure 会计与审计程序；会计与核数程序
/M{)k_V Accounting Arrangements 《会计安排》
7\Yq]:;O accounting basis 会计基础
&`\kb2uep accounting by Official Receiver 破产管理署署长呈交的帐目
l#J>It\ Accounting Circular 《会计通告》
n=#[Mi $ Y accounting class 会计类别
<iY 9cV|}3 accounting date 记帐日期；会计结算日期
@/ovdf{ accounting for money 款项核算
[3bwbfHhi Accounting Officer 会计主任
<T=o]M$ accounting period 会计报告期；会计期
m-pIFL<^N accounting policy 会计政策；会计方针
I{X@<o} accounting practice 会计惯例
\C' I l
w accounting principle 会计准则
16d{IGMz accounting record 会计记录
JqH.Qn Kcv accounting report 会计报告
u0$5Fd&X Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Hf E;$ Accounting Society of China 中国会计学会
;*85'WcS accounting statement 会计报表
im^I9G
accounting system 会计制度；会计系统
hGaYQgGq accounting transaction 会计事项；帐务交易
(vYf?+Kb accounting treatment 会计处理
lfI7&d * accounting year 会计年度
]T28q/B;k accretion 增值；添加
36 D,el In accrual 应计项目；应累算数目
mhHm # accrual basis 应计制；权责发生制
::Ve ,-0 accrual basis accounting 应计制会计；权责发生制会计
n$\6}\k accrue 应累算；应计
KcMzZ!d7m accrued benefit 应累算利益
*TMM:w|1 accrued charges 应计费用
`:^)"#z) accrued cumulative preference share dividend 应累算的累积优先股股息
_|2";.1E accrued expenses 应累算费用
EWvid4QEi accrued interest payable 应付利息；应计未付利息
[ + [fD accrued interest receivable 应收利息；应计未收利息
7C 6BZ$( accrued right 累算权益
%%-Tjw o accruing profit 应累算的利润
9"l%tq_ accumulated fiscal reserve 累积财政储备
9i xnf=$Jp accumulated profit 累积利润；滚存溢利
G#=b6DB accumulated reserve 累积储备
S3[o A& accumulation of surplus income 累积收益盈余
L:]; [ xa% acquired assets 既得资产
hF?\K^tF acquisition 收购；购置；取得
e1Z;\U$&. acquisition cost 购置成本
# xE>]U acquisition expenses 购置费用
'XjHB!!hU acquisition of 100% interest 收购全部股权
J1wGK|F~ acquisition of control 取得控制权
%>QSeX acquisition of fixed assets 购置固定资产
e[Ul"pMvS` acquisition of shell “买壳”
l=.InSuLT acquisition price 收购价
,jdKcWy' act of God 天灾
bgx5{!A
acting partner 执事合伙人
_M[[o5{ active market 买卖活跃的市场；交投畅旺的市场；旺市
(>/Dw|,m active partner 积极参与的合伙人
r;s3( @[,@ active trading 交投活跃
~o \ ]K actual circulation 实际流通
Pp" )hFx actual cost 实际成本
Szob_IEq, actual expenditure 实际开支；实际支出
RI ].LB_ actual income 实际入息；实际收入；实际收益
Tr+Y@]"
actual market 现货市场
os0"haOI9h actual price 现货价；实际价格
'G
By^hj? actual profit 实际利润
k1
t xY actual quotation 实盘；实际价位；实际报价
i2 Iu 2 actual year basis 按实际年度计算
sZ(Q4)r
actuals 实货
?_` P;}4 # actuarial investigation 精算调查
n ;f Tx actuarial principle 精算原则
.M#>@~XR actuarial report 精算师报告
&qj&WfrB, Actuarial Society of Hong Kong 香港精算学会
E!]rh,mYK actuarial valuation 精算师估值
:j!_XMyT: actuary 精算师
[AK %~Kg9 ad referendum agreement 暂定协议；有待覆核的协定
{s^n|b} ad valorem duty 从价税；按值征税
So0,) ad valorem duty system 从价税制
W!Os ci ad valorem fee 从价费
kO O~%|1CP ad valorem tariff 从价关税
O#ajoE
additional allowance 额外免税额
N,'qMoNf additional amount for unexpired risk 未过期风险的额外款额
( ]uoN4 additional assessable profit 补加应评税利润
;{# M additional assessment 补加评税
/t2 <OU9 additional commitment 额外承担
4 rCqN .J additional commitment vote 额外承担拨款
e2H'uMy;& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
XT;IEZQZ additional dependent parent allowance 供养父母额外免税额
7UnO/K7oB. additional provision 额外拨款
v?iH}7zb%Q additional stamp duty 附加印花税
v t7C additional tax 补加税罚款；补加税款
:=fHPT Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2tTV5,(1 adjudged bankrupt 被裁定破产
yvnrZ&x : adjudicated bankrupt 裁定破产人
a[OLS+zf!P adjudication fee 裁定费；评定印花税额手续费；评估契据费
A&|(% adjudication of bankruptcy 裁定破产；宣告破产
m_W.r+s~C4 adjudication of insolvency 裁定无力偿还债务
i_9/!D adjusted actual 经调整的实数；调整后的实数
[aVJYr2 adjusted current assets 经调整的流动资产；调整后的流动资产
[75e\=wK adjusted figure 经调整的数字；调整后的数额
XsCbJ[Z_?q adjusted liabilities 经调整的负债；调整后的负债
8Y kH adjusted loss 经调整的亏损；调整后的亏损
i7E7%~S 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
Q? |M BTo adjusted profit 经调整的利润；调整后的利润
k{ &E}:A adjusted surplus 经调整的盈余额；调整后的盈余额
=cX"gI[ adjusted value 经调整的价值；调整后的价值
X| 0`$f adjustment 调整；修订；理算〔保险〕
{.[,ee-)9 adjustment centre 调剂中心
v}t :}M< ; adjustment lag 调整过程的时间差距；调整时差
"h|0]y^2 adjustment mechanism 调整机制
E.*OA y adjustment of loss 亏损调整
@G&xq "Fg7 adjustment process 调整过程；调整程序
04LVa|Y@U adjustment range 调整幅度
:'Kx?Es administered exchange rate 受管制汇率
mr\L q~*c Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
m,"tdVo . administration expenses 行政费用
G@6 ,O-Sj administration fee 手续费；行政费
Wam?(!{mOf administration in bankruptcy 破产管理
<cd%n- administration order 遗产管理令
c35vjYQx0 administrator 管理人；遗产管理人
o%s}jBo} administrator of the estate 遗产管理人
>Qu^{o admission of debt 债项承认书
lAt1Mq} ?P admission of proof 接纳债权证明
rm;"98~zJ? advance 放贷款项；垫付款项；预支款项；预付款项
, X +(wp advance account 暂支帐目；预付款帐户
ed2 &9E>9b advance compensation 预付补偿金
x@l~*6!K advance from shareholder 股东垫款
|Y8o+O_` advance pending reimbursement 预支以待日后付还
M/I d\~ advanced economy 先进经济体系
|I<-x)joIK advancement 预付；预付财产
0p2O8>w^% advances warrant 垫款令
4B,A+{3yL advancing 贷出
/ =<u l-K adverse balance 逆差
tUnVdh6L.B adverse exchange 逆汇
y.NArN|% advertisement addressed to shareholders 在报章刊登的致股东通告
%HS!^j 3C% advice for collection 托收通知书
qf {B advice of drawing 提款通知书；汇票通知书
h2*&>Mc advice of payment 付款通知
2 fA9L _:0 Advisory Committee [Securities and Futures Commission]
q/G5aO * 谘询委员会〔证券及期货事务监察委员会〕
CzbNG^+ Advisory Committee on Diversification 经济多元化谘询委员会
+u)$o affidavit 誓章；遗产申报誓章
PA[Rhoit, affidavit of no receipt 述明无收款的誓章
s&hP^tKT affiliate 联号；联营公司；附属公司
`h]f( affiliated company 附属公司；联号；联营公司
J Q4>S<ttJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+`[Sv%v&L affordability 负担能力
P.P >@@+d African Development Bank [AfDB] 非洲开发银行
n#,l&Bx after-acquired property 事后取得的财产
cC]1D*Bn after-hours dealing 市后交易
CR=Mj mH after-tax profit 税后盈利；税后利润；税后溢利
%P6!vx:&^b agency agreement 代理协议
N* -Z Jv agency expenses 代理机构的开支
+5 \\wGo< agency fee 代理费
,_-*/- 7;8 Agency Law 《代理法》
H!=BjU1Pmg agent 代理人；承销人
bME3" e{O
agent of company 公司代理人
^ %^0x'" agent's fee 代理人费；经纪费
vGDo?X~#o aggregate 总计；总数；总体数字
9^olAfX`dB aggregate amount 总款额；总额
xb;m m9H
aggregate assets and liabilities 总体资产与负债
f ebh1rUX aggregate at constant price 按固定价格计算的总体数字
fe/ 6JV
aggregate demand 总需求
e8v=n@0 aggregate gross position 总持仓量
p$ <qT^]& aggregate limit 总限额
TD9`S SpP
aggregate of salaries tax 合计薪俸税
xUoY|$f I aggregate performance 总体表现；总体业绩
Sa~C#[V aggregate supply 总体供应
Wg& :xff aggregate surplus 总盈余
#{1fb%L{i aggregate total 整体总额
A4x3TW? aggregate value 总值；合计价值
)UUe5H6Hd0 aggregated basis 合计基准
r/ f;\w7 aggregated net chargeable income 合计应课税入息实额
z$b!J$A1 aggregation 合并计算；合计；总和
Uc2#so$9 aggregation of incomes of husband and wife 夫妇入息合并计算
Z;s-t \C aggregation of property 财产的总和
g&wQ^ agio 差价；贴水
v,B\+q/ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
I-"{m/PEdg Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
( v}: 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
tTt ~W5lo Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[t'"4 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
+Eg# 8/q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*
vD<6qf 《香港政府和大韩民国政府关于相互促进和保护投资协定》
P!EX;+7+x agreement for a settlement 授产协议
r0>T7yPAK agreement for assignment 转让协议
1L7,x @w agreement for sale 售卖协议；买卖协议
5K<C agreement for sale and purchase 买卖协议
D$;/
l }s? agreement for the payment of interest 支付利息协议
89bKnsV agreement for the repayment of money 还款协议
}fZBP]<I( agreement of reinsurance 再保险协议
VCO/s9AL Agricultural Bank of China 中国农业银行
8EA?'~" air passenger departure tax 飞机乘客离境税
IgL8u Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*Y~64FM airport tax 机场税
{'(8< n57 alcohol duty 酒精税
8) , Y|4 alienation 让与；让渡；转让
~O6=dR
alimony 生活费；赡养费
tHeLq*)) All Ordinaries Index [AOI] 所有普通股指数
>wwEa4
all risks 全险；综合险
%b9M\ All Sales Record for Stock Market 《股票市场成交报告》
f -5ZXpWs' Allied Capital Resources Limited 新联财务有限公司
9m{rQ P/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*Q?HaG|S allocation letter 拨款信件
dG e allocation of fund 分配款项；预留款项
rf@ 81Ds allocation of profit 利润分配；溢利分配
WW=7QC i allocation warrant 拨款令
1Yx I q565 allotment 分配；配股
Wt =[R 4= allotment notice 股份配售通知；配股通知
HFOp4 allotment of shares 股份分配
&3V4~L1aEg allowable 可获宽免；免税的
VbjW$? allowable business loss 可扣除的营业亏损
c /RG1w allowable expenses 可扣税的支出
m f#oa~_ allowance 免税额；津贴；备抵；准备金
ZUyc J-[ allowance for debts 债项的免税额
$ }53f'QjW allowance for depreciation by wear and tear 耗损折旧免税额
U' Cp3> allowance for funeral expenses 殡殓费的免税额
\=)h6AG allowance for inflation 为通货膨胀而预留的款项；通胀准备金
S%2qB;uw allowance for repairs and outgoings 修葺及支出方面的免税额
tr Ls4o, allowance to debtor 给债务人的津贴
YQ/ *| alteration of capital 资本更改
7+"X ^$ alternate trustee 候补受托人
$)3/N&GXR amalgamation 合并
Dp8(L ]6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
I u 8=[F> ambit of charges 征税范围；收费范围
C;` fOCz^ amended valuation 经修订的估值
9YKEME+: American Commodities Exchange 美国商品交易所
sdLFBiR American Express Bank Limited 美国运通银行
~X/T6(n$ American Stock Exchange 美国证券交易所
N@g+51ye amortization 摊销
dU,/!|. K amount due from banks 存放银行同业的款项
0:*$i(2 amount due from banks abroad 存放海外银行同业的款项
(_* a4xGF amount due from holding companies 控股公司欠款
dn Xc- < amount due from local banks 存放本港银行同业的款项
[ LCi, amount due to banks 银行同业的存款
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N,h amount due to banks abroad 海外银行同业的存款
]zO]*d=m amount due to holding companies 控股公司存款
Vr'Z5F*@ amount due to local banks 本港银行同业的存款
wP%; 9y2B amount due to outport banks 外埠银行同业的存款
.#X0P = amount for note issue 发行纸币的款额
2.6,c$2tB amount of bond 担保契据的款额
2}NfR8
N amount of consideration 代价款额
SNQ+ XtoO amount of contribution 供款数额
9} vWTt0 amount of indebtedness 负债款额
*G9;d 0 amount of principal of the loan 贷款本金额
xs fq[}eH< amount of rates chargeable 应征差饷数额
fqcyCu7Ep amount of share capital 股本额
JOMZ &c^ amount of sums assured 承保款额
@wo9;DW` amount of variation 变动幅度
" -a>Uj")% amount of vote 拨款数额
f:TW< amount payable 应付款额
X **w RF amount receivable 应收款额
bHp|> g Amsterdam Stock Exchange 阿姆斯特丹证券交易所
BjA|H analysis 分析
p'H5yg3h ancillary risk 附属风险
`]%{0 Rx annual account 周年帐目；周年帐目报表；年度决算；年结
b`^$2RM& annual accounting date 年结日期
{S|uQgs6j annual allowance 每年免税额；年积金；年度津贴；年津
z
>pq<}R6 annual balance 年度余额
o*<( ,I% annual disposable income 每年可动用收入
B$\5=[U annual estimates 周年预算
(vQShe\ annual fee 年费
CSs3l annual general meeting 周年大会
^0r @", annual growth rate 年增率；每年增长率
}RD, JgmV annual long-term supplement 长期个案每年补助金
Z I8p (e annual pensionable emolument 可供计算退休金的年薪
`aCcTs7~]p annual report 年报
&oT]ycz% Annual Report on the Consumer Price Index 《消费物价指数年报》
KVK@Snn
annual return 周年报表；周年申报表；每年报税表格
a1?Y7(alPU Annual Return Rules 《周年报表规则》
}+SnY8A=KZ annual review of consumer prices 每年消费物价回顾
l!`m}$ annual roll-forward basis 逐年延展方式
*{XbC\j annual salary 年薪
+jHL==W& annual statement 年度报表；年度决算表
_mcD* V 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
vwP83b0ov" annuitant 年金受益人
^fRA $t annuity 年金
6n>+cX>E annuity contract 年金合约
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=|R annuity on human life 人寿年金
<}|+2f233+ antecedent debt 先前的债项
$[IuEdc/ ante-dated cheque 倒填日期支票
>ztv 3^w anticipated expenditure 预期开支
C nJO]0Op3 anticipated net profit 预期纯利
{uq anticipated revenue 预期收入
M7hff 4c anti-inflation measure 反通货膨胀措施
N8:vn0ww anti-inflationary stance 反通货膨胀立场
[IiwpC apparent deficit 表面赤字
L> cTI2NB. apparent financial solvency 表面偿债能力
hM i`n6m apparent partner 表面合伙人
C] { 43 application for personal assessment 个人入息课税申请书
mhh8<BI application of fund 资金应用
=T!M` application to release as liquidator and to destruct the books of accounts and documents
=EFF2M`F 申请免除清盘人职务及毁灭帐簿与文件
z~Gi/Ln appointed actuary 委任精算师
sY=$\hj appointed auditor 委任核数师；委任审计师
-$t#AYKz appointed trustee 委任的受托人
)~rN{W<s`H appointer 委任人
I9H+ $Wjd apportioned pro rata 按比例分摊
Ow< =K:^ apportionment 分配；分摊
Xn4U!<RT" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1)H+iN|im/ apportionment formula 分摊方程式
Hcuvu[)T" apportionment of estate duty 遗产税的分摊
vTN$SgzfCU appraisal 估价；评估
0 zetOlFbO appreciable growth 可观增长
e5C560 appreciable impact 显着影响
B_nim[72 appreciable increase 可观增长
mm'Pe4* appreciation 增值；升值
o |$l+TC appreciation against other currencies 相对其他货币升值
E\ 5t&jZr appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y0
Ta&TYZ0 appreciation tax 增值税
b v~"_)C appropriation 拨款；拨用；拨付
Q"S;r1 D appropriation account 拨款帐目
g7rn|<6FI Appropriation Bill 拨款法案
_|`S9Nms appropriation-in-aid system 补助拨款办法
C8%q?.nH= approved assets 核准资产
~+7q.XL$$K approved basket stock 认可一篮子证券
gYw4YP0G z approved budget 核准预算
FTsvPLIv" approved charitable donation 认可慈善捐款
Rra<MOR approved charitable institution 认可慈善机构
FQ2 6(. approved currency 核准货币；认可货币
}$?x wcPU approved estimates 核准预算
_f8Wa u# " approved estimates of expenditure 核准开支预算
2c
LIz@ approved overseas insurer 核准海外保险人
F$F,I,$ " approved overseas trust company 核准海外信托公司
FIDV5Y/f approved pooled investment fund 核准汇集投资基金
IZoS2^:yw approved provident fund scheme 认可公积金计划
CI{? K b approved provision 核准拨款
Q,S~+bD(z approved redeemable share 核准可赎回股份
JmjqA Dex approved regional stock 认可地区性证券
Y/?V%X approved retirement scheme 认可退休金计划
a6cq0g[# z approved subordinated loan 核准附属贷款
=W$
f + arbitrage 套戥；套汇；套利
7VduewKX8 arbitrageur 套戥者；套汇者
% \IB _M arbitrary amount 临时款项
Nr8#/H2f arrangement 措施；安排；协定
s]@()?.E$ arrears 欠款
D,b'1= arrears of pay 欠付薪酬
o'O;69D]tX arrears of revenue 逾期未收税款；逾期未收的帐项
T)? : q articles of association 组织章程；组织细则；组织章程细则
LX2rg\a+% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
58 9hfET ascertainment of profit 确定利润
H]As2$[ "Asia Clear" “亚洲结算系统”
?5-Y '(r Asia Commercial Bank Ltd. 亚洲商业银行有限公司
N@6+DHt Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
cBZ$$$v\# Asian Development Fund [ADF] 亚洲发展基金
jkTC/9AE| Asian dollar bond 亚洲美元债券
EIQ`?8KSR Asian dollar market 亚洲美元市场
cuzU *QW"g Asian dollar rate 亚洲美元利率
Uq/FH @E= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0P i+ (X Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
W>W b|W asked price 沽盘；喊价；索价；卖方报价
n .is+2t assessable income 应评税入息
)S"! )\4 b assessable loss 应评税亏损
x#
M MrV&M assessable profit 应评税利润
U1 nObA assessable value 应评税值
/5M0[C E assessed profit 估定利润
R `K1L!`3 assessed value 经评估价值
XNbeYj assessment 评税；评定；估价；评税单
69< <pm,m assessment number 评税编号；估价编号
k6 eh$*! assessment of additional tax 补加税评税
AwnQ5-IR\ assessment of performance 业绩评估；实绩评价
9B3+$uP Assessor 评税主任
'aV])(Wm> asset price bubbles 资产价格泡沫
4 , EX2 asset-backed securities 具资产保证的证券
-So$ f-y assets accretion 资产增值
y[`>,?ns5 assets and liabilities 资产与负债
+%Z#!1u assets betterment statement 资产递增表；资产改进表
2 nra@ assets lending 实物放款；有抵押贷款
t?Ku6Z' assets of the company passing on the death 死者去世时转移的公司资产
~dXi yU,y2 assets pledged as security for liabilities 用作负债抵押的资产
^ k J>4 assets portfolio 资产投资组合
>G9YYt ~ assets price 资产价格
ibP IT!5c assets quality 资产质素
i8w/ a assets realization 资产变现
R<djW5 ()f assets refinancing arrangement 资产再集资安排
c,j[ix assets securitization 资产证券化
_w}l, assets situated outside Hong Kong 在香港以外地方的资产
7m$EZTw? assets stripping 削减资产；拆卖资产
DbWaF5\yD assets value 资产值
G22{',#r8 assignee 承让人
"f~*4g assignment 转让；转让书；转让契
o' EJ,8 assignment of interest 权益转让
1S+lHG92I assignment of letters patent and trade mark 专利证书及商标转让
"L NLM assignment of property 物业转让；物业转让书
I3qT SX- assignment right 转让权
U ee( 1 assignor 转让人
y
g:&cIr, associate 有联系的人；有关连人士；相联者；合伙人；联系人
vc%=V^)N7U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.QU] associate member 附属会员
k*4!rWr0r& associated body corporate 相联法人团体
1 ,7 associated company 相联公司；联属公司
-{XDQ{z<% associated corporation 相联法团
b|-}?@&7&q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
D wfw|h 公认会计师公会〔英国〕
?WP *At0 Association of Futures Exchange Brokers 香港期货经纪协会
4iDq d Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
T@jv0/(+ association of underwriters 承保人组织
LzTdi%u$0| assumption of control 接管
4 _P 6 P assurance 担保；保险；转易；转易书
f"z; ' assurance of interest 权益的转易
kGmz1S}2 at 19XX price 按一九ＸＸ年价格计算
vRh)o1u) at a discount 按赔价计算；按贴水价格计算；打折扣
4L bll%[9 at a premium 按溢价计算；按升水价格计算
z3c7 at call 通知付款；按通知
>fi_:o at constant market price 按固定市价计算
x7xMSy at constant price 按固定价格计算
G dYQq. at cost 按成本计算
[sNvCE$\] at current market price 按当时市价计算；按现时市价计算
b kuJN% at current price 按当时价格计算；按现时价格计算
$0gGRCCG; at factor cost 按要素成本计算；按生产要素成本计算
7 ,s5Gd- at money-of-the-day price 按付款当日价格计算
)(9[> _+40 at or better 按指定或较佳价位〔买卖指令〕
_+j#.o> at par 按面值计算；平价
|>RNIJ] at sight 见票即付
WMa` ! Q at the close 按收市盘
F/PH= Dk at the opening 按开市盘
nAC>']K4$ attestation 见证；见证条款
nDS\2 at-the-money option 平价期权
~.>8 w w attorney 受权人；受托代表人
$>7T s>8 attornment 新拥有人承认书
{FX]1: attributable profit 可归属利润
} eF
r,bJ attributable share value 可归属股份价值
Ih N^*P:Fo Auckland Stock Exchange 奥克兰证券交易所
R.?PD$;_M auction 拍卖
0(>3L : auctioneer 拍卖商
18Vn[}]" audit 审计；核数
j#U,zs v: Audit Commission 审计署
f@gvDo]Y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(_]!}N 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〕
zwU1(?]I{ audit review 帐目审查
xYZ,. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
z%1e>`\E audited account 审计帐目；经审计的帐目
[mQdc?n\ audited annual account 经审计的周年帐目
l-P6B9e|\ audited balance sheet 经审计的资产负债表
;%Px~g auditor 核数师；核数主任；审计师
+f%"O? auditor's certificate 核数师证明书；审计师证明书
Sl-9im1 auditor's report 核数师报告；审计师报告
bT6VxbNS Aussie bond 澳元债券
(S4HU_,88 austerity budget 紧缩预算
vvG"rU Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
cU-A 1W Australia All Ordinaries Index 澳洲所有普通股票指数
/M'd$k"0z Australian Dollar [AUD] 澳元
xHqF_10 S# Australian Options Market 澳大利亚期权市场
( et W4p Australian Securities Commission 澳洲证券事务监察委员会
Bd7 B\zM Australian Society of Certified Practising Accountants 澳洲执业会计师公会
sgDSl@lB Australian Stock Exchange 澳大利亚证券交易所
(@qPyM6~} Austrian Schilling [ATS] 奥地利先令
]Y-Y.&b7t authentication 认证；鉴证
~o/k?l authority to purchase 委托购买证；委购书
Faa>bc~E authorization 认可；核准；授权；授权书
}#-@5["-X authorization by direction 指示授权
OR*JWW[] authorization by instruction 指令授权
wdAKU +tM authorization by warrant 令状授权
}O>4XFj authorization of unit trust 单位信托的认可
4lWqQVx authorized agent 指定代理人
V dGVEDwz authorized capital 法定资本
K a&
2>F authorized clerk 出市员
{%CW!Rc authorized dealer 认可交易商
kG{}; Vm authorized financial institution 认可财务机构
Y 9|!= T% authorized fund 认可基金
4'=Q:o*w` authorized fund house 获授权的基金公司；认可基金公司
uI9*D) authorized institution 认可机构
)bR0 > 3/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
BWvM~no authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
iC5HrOl6U authorized insurer 获授权保险人；获认可承保人
.d r Y authorized investment 特准投资项目
FZO&r60$E authorized person 获授权人
h`n '{s authorized representative 获授权代表
jpO0dtn3= authorized share capital 法定股本
j}tM0Ug.U automated quotation system 自动报价系统
/Jc{aw Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8n u!5 3 自动交易系统〔香港期货交易所有限公司〕
Pc =e i automatic adjustment mechanism 自动调整机制
Fw lD P automatic adjustment system 自动调整系统
8'L:D Automatic Clearing House 自动票据交换所
|!9xL*A automatic exchange rates accumulation system 自动化汇率累集系统
bS2g4]$'po Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{lH'T1^m automatic teller machine [ATM] 自动柜员机
?O+. autopay 自动转帐
&6C]| 13; available assets 可用资产
]hS<"=oj available fiscal reserve 现存财政储备
-seLa(8F available profit 可用利润
u:lBFVqk Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?d3FR! average 平均；平均数；海损
1/m$#sz average basic salary 平均基本薪金
;}?ZH4.S average consumer expenditure 平均消费开支；一般消费开支
YPGzI]\ average cost 平均成本
dqJ 8lU? average cost of land production 增辟土地平均成本
xEu rkR average daily turnover 平均每日成交额
u6F>o+Td) average daily wage rate 平均每日工资率
as]M%|/-I average expenditure pattern 平均开支模式
Im\ ~x~{ average growth rate 平均增长率
z,$uIv}'@ average net fixed assets 固定资产平均净值
S6(48/ average of relatives 相对价格平均数
@--"u_[ average price 平均价格
|'1.a jxw average propensity to consume 平均消费倾向；一般消费倾向
Jz>P[LcB average propensity to save 平均储蓄倾向；一般储蓄倾向
Z^2SG_pD average rate 平均率
x?V^ l* average revenue 平均收入；平均收益
t 6\H average stock 平均库存；平均存货
%hN >o) average yearly rent 平均年租
P7b"(G% avoidance of double taxation 避免双重课税
vD9\i*\2 avoidance of tax 避税
