A:
L 1FT h A share Ａ股；甲类股份
^h}xFiAV# abatement of tax 减税；减扣免税额
.Du-~N4\ ABN AMRO Bank N.V. 荷兰银行
oDtg B O< above-the-line expenditure 线上项目支出；经常预算支出
\>b
: above-the-line receipt 线上项目收入；经常预算收入
,P&.qg i=( ABSA Asia Limited 南非联合亚洲有限公司
MlDWK_y_& absolute change 绝对数值变更
t u )kWDk absolute expenditure 实际开支
8U98`#
i absolute guideline figure 绝对准则数字
+j*h bG= absolute interest 绝对权益
9~
[Sio~ absolute order of discharge 绝对破产解除令
N, F mu absolute profit margin 绝对利润幅度
5%+M:B
absolute value 实值；绝对值
Sn(e@|!G absolutely vested interest 绝对既得权益
8.9Z0 absorbed cost 已吸收成本；已分摊成本
\e89 >m absorption 吸收；分摊；合并
1{ TmK9U absorption rate 吸收率；摊配率；分摊率
P4&3jQ[o ACB Finance Limited 亚洲商业财务有限公司
381a(F[$e acceptable form of reciprocity 合理的互惠条件
7r F )fKW acceptable rate 适当利率；适当汇率
Hs}3c
R} acceptance agreement 承兑协议
ZtS>'W8l acceptance for honour 参加承兑
S}@J4}*u[" acceptor 承兑人；接受人；受票人
I?2S{]!? acceptor for honour 参加承兑人
/I`A wCx accident insurance 意外保险
M0+xl+c+ Accident Insurance Association of Hong Kong 香港意外保险公会
(n4\$LdP- accident insurance scheme 意外保险计划
P2U^ %_~ accident year basis 意外年度基准
q5@N//<DNN accommodation 通融；贷款
fV b~j ; accommodation bill 通融票据；空头票据
zEHX:-f8 accommodation party 汇票代发人
S.u1[Yz^ account balance 帐户余额；帐户结余
+v!% z( account book 帐簿
uq.!{3)8 account collected in advance 预收款项
Aoi) 11> account current book 往来帐簿
}:04bIaV account of after-acquired property 事后取得的财产报告
sbeS9vE
account of defaulter 拖欠帐目
e}xx4mYo account payable 应付帐款
2=\} 0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
M<nKk#!+h account receivable 应收帐款
r |H 1Yy account receivable report 应收帐款报表
F
gi&CJ8Q account statement 结单；帐单；会计财务报表
zJ"`40V*; account title 帐户名称；会计科目
@N
tiT,3k accountant's report 会计师报告
t<F* ODn Accountant's Report Rules 会计师报告规则
S.4gfY accounting and auditing procedure 会计与审计程序；会计与核数程序
xtWwz}^8] Accounting Arrangements 《会计安排》
JX .3b_O accounting basis 会计基础
~AvB5 accounting by Official Receiver 破产管理署署长呈交的帐目
0*=[1tdWY Accounting Circular 《会计通告》
[>IV#6 $ accounting class 会计类别
3xhGmD\SKO accounting date 记帐日期；会计结算日期
|~+i=y accounting for money 款项核算
S S)9+0$ Accounting Officer 会计主任
Y8 % bk2 accounting period 会计报告期；会计期
:637MD>5lO accounting policy 会计政策；会计方针
xWiR7~E accounting practice 会计惯例
wr) \GJ#> accounting principle 会计准则
y#B4m`9 accounting record 会计记录
prk@uYCa = accounting report 会计报告
Rj'Tu0l Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:{g;J Accounting Society of China 中国会计学会
}zO>y%eI accounting statement 会计报表
0x Er`]]U accounting system 会计制度；会计系统
Pg''>6w> accounting transaction 会计事项；帐务交易
]B2%\}c accounting treatment 会计处理
PwC9@c%c accounting year 会计年度
59@PY! c> accretion 增值；添加
Ue?mb$ykC. accrual 应计项目；应累算数目
BzXTHFMSy accrual basis 应计制；权责发生制
_ ;!$1lM[ accrual basis accounting 应计制会计；权责发生制会计
)wM881_! accrue 应累算；应计
S^ q%+Z accrued benefit 应累算利益
Y 9SaYSX accrued charges 应计费用
K_Q-9 j accrued cumulative preference share dividend 应累算的累积优先股股息
VE $Kdo^ accrued expenses 应累算费用
yt4sg/] : accrued interest payable 应付利息；应计未付利息
Ai*+LSG accrued interest receivable 应收利息；应计未收利息
sqv!,@ *q accrued right 累算权益
HYwtGj~5 accruing profit 应累算的利润
v[b|J7k accumulated fiscal reserve 累积财政储备
W[G5+*i accumulated profit 累积利润；滚存溢利
J?$`Tnx^ accumulated reserve 累积储备
i6Fvi Zx accumulation of surplus income 累积收益盈余
ev[!:*6P acquired assets 既得资产
d1 >L&3HKx acquisition 收购；购置；取得
?X'l& k> acquisition cost 购置成本
Njmb{L]Cps acquisition expenses 购置费用
+Y_ ]< acquisition of 100% interest 收购全部股权
*K'#$`2 acquisition of control 取得控制权
9}|t`V" acquisition of fixed assets 购置固定资产
.P(A x:g acquisition of shell “买壳”
[KW9J}] acquisition price 收购价
+'"NKZ.>TT act of God 天灾
[NU@A >H acting partner 执事合伙人
jV.9d@EC active market 买卖活跃的市场；交投畅旺的市场；旺市
S^:7V[=EgI active partner 积极参与的合伙人
(,j ~s{ active trading 交投活跃
l,k.Jo5 actual circulation 实际流通
1 uJpn actual cost 实际成本
Blox~=cW actual expenditure 实际开支；实际支出
~ (-df> actual income 实际入息；实际收入；实际收益
}Ryrd!3bY actual market 现货市场
p1']+4r% actual price 现货价；实际价格
C 5^9D actual profit 实际利润
_X~xfmU actual quotation 实盘；实际价位；实际报价
!a7 YM4 D actual year basis 按实际年度计算
fD#!0^ actuals 实货
@^t1 SP p actuarial investigation 精算调查
~0YRWM ; actuarial principle 精算原则
:+v4,=fHy actuarial report 精算师报告
KS R' X0' Actuarial Society of Hong Kong 香港精算学会
ZJ%iiY actuarial valuation 精算师估值
,xg(F0q actuary 精算师
a\xf\$Ym ad referendum agreement 暂定协议；有待覆核的协定
V? r(; x ad valorem duty 从价税；按值征税
0O|l7mCr%I ad valorem duty system 从价税制
Ih%LKFT ad valorem fee 从价费
)rbcY0q ad valorem tariff 从价关税
,h },jkY4 additional allowance 额外免税额
yUX<W'-Hev additional amount for unexpired risk 未过期风险的额外款额
\^Z DH additional assessable profit 补加应评税利润
L YMb)=u] additional assessment 补加评税
zC WN,K` additional commitment 额外承担
yC9~X='D additional commitment vote 额外承担拨款
xF`O ehVA additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
n=%D}W additional dependent parent allowance 供养父母额外免税额
7D=gAMPvJ additional provision 额外拨款
"[2D&\$ additional stamp duty 附加印花税
tREC)+*\ additional tax 补加税罚款；补加税款
Ht7v+lY90^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
uE&2M>2 adjudged bankrupt 被裁定破产
wQrD(Dv(yA adjudicated bankrupt 裁定破产人
AxiCpAS; J adjudication fee 裁定费；评定印花税额手续费；评估契据费
VR vX^w0 adjudication of bankruptcy 裁定破产；宣告破产
'ExTnv ~ adjudication of insolvency 裁定无力偿还债务
#QKgY7 adjusted actual 经调整的实数；调整后的实数
l/6(V: adjusted current assets 经调整的流动资产；调整后的流动资产
Wq/0 }W. adjusted figure 经调整的数字；调整后的数额
$m0-IyXcv adjusted liabilities 经调整的负债；调整后的负债
3NlG,e'T2 adjusted loss 经调整的亏损；调整后的亏损
r B-}<22. adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
e%v0EJ}, adjusted profit 经调整的利润；调整后的利润
1w|u
^[~u\ adjusted surplus 经调整的盈余额；调整后的盈余额
xi! R[xr1 adjusted value 经调整的价值；调整后的价值
h 7*#;j adjustment 调整；修订；理算〔保险〕
(d}z>?L adjustment centre 调剂中心
<'92\ O adjustment lag 调整过程的时间差距；调整时差
j(`V& S adjustment mechanism 调整机制
d<>jhp5el adjustment of loss 亏损调整
KL+, [M@ F adjustment process 调整过程；调整程序
1/ vcj~|)t adjustment range 调整幅度
XFcI BWS administered exchange rate 受管制汇率
(# VF>;;L Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
FW!1 0K? administration expenses 行政费用
=f-.aq(G/ administration fee 手续费；行政费
u9,ZY > administration in bankruptcy 破产管理
a3(q;^v administration order 遗产管理令
f*GdHUZ* administrator 管理人；遗产管理人
~0ZLaiJ administrator of the estate 遗产管理人
=]hPX admission of debt 债项承认书
r Q$Jk[Y admission of proof 接纳债权证明
2F fwct: advance 放贷款项；垫付款项；预支款项；预付款项
7Jvb6V<R advance account 暂支帐目；预付款帐户
7EukrE<b' advance compensation 预付补偿金
'X1fb:8m8 advance from shareholder 股东垫款
, K[}Bz advance pending reimbursement 预支以待日后付还
T0Zv . advanced economy 先进经济体系
8A3!XA advancement 预付；预付财产
|h75S.UY advances warrant 垫款令
/J w 65 e advancing 贷出
*Wmn!{\ g adverse balance 逆差
$ h< l adverse exchange 逆汇
mtu`m6Xix advertisement addressed to shareholders 在报章刊登的致股东通告
VLfE3i4Vwl advice for collection 托收通知书
{Tym# advice of drawing 提款通知书；汇票通知书
U,)@+?U+h advice of payment 付款通知
*C n `pfO Advisory Committee [Securities and Futures Commission]
^GN |}W 谘询委员会〔证券及期货事务监察委员会〕
6Y (Vs> Advisory Committee on Diversification 经济多元化谘询委员会
>"q~9b
A affidavit 誓章；遗产申报誓章
qX?k]m affidavit of no receipt 述明无收款的誓章
tZn=[X~Vw@ affiliate 联号；联营公司；附属公司
p 6FPdt) affiliated company 附属公司；联号；联营公司
%T :7I[f affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V=|X=:fuih affordability 负担能力
Sxw%6Va]p African Development Bank [AfDB] 非洲开发银行
Q-LDFnOFwp after-acquired property 事后取得的财产
_N-JRM m< after-hours dealing 市后交易
(`pd> after-tax profit 税后盈利；税后利润；税后溢利
( e$/@3* agency agreement 代理协议
ntT~_Ba8;u agency expenses 代理机构的开支
M&5;Qeoiv agency fee 代理费
A& ~<qgBTp Agency Law 《代理法》
l;gj] ,* agent 代理人；承销人
(ON_(MN
agent of company 公司代理人
q:D!@+U agent's fee 代理人费；经纪费
,`lVB#| aggregate 总计；总数；总体数字
#r 4S% aggregate amount 总款额；总额
d=B
DR^/wA aggregate assets and liabilities 总体资产与负债
:U7m@3czU aggregate at constant price 按固定价格计算的总体数字
4vk^= aggregate demand 总需求
>v DD . aggregate gross position 总持仓量
n xc35 aggregate limit 总限额
-UM5&R+o aggregate of salaries tax 合计薪俸税
~!w()v n aggregate performance 总体表现；总体业绩
K&WNtk3hT aggregate supply 总体供应
'r5[tK} aggregate surplus 总盈余
\dL# PI3 aggregate total 整体总额
p|D-ez8 aggregate value 总值；合计价值
+'NiuN aggregated basis 合计基准
+AT!IZrB2i aggregated net chargeable income 合计应课税入息实额
@?GOO D_i aggregation 合并计算；合计；总和
:%?\Wj5HW aggregation of incomes of husband and wife 夫妇入息合并计算
!%x=o& aggregation of property 财产的总和
qOKC2WD agio 差价；贴水
W_zAAIY_Y Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
nFn@Z'T$N Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G([!(8&2Y 《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》
myj^c>1Iz Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+C{ %pF 《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》
jy]< q^J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$z9z'^HqO 《香港政府和大韩民国政府关于相互促进和保护投资协定》
"/)}Cc,L agreement for a settlement 授产协议
S|8O$9{x9q agreement for assignment 转让协议
H:ar&o#( agreement for sale 售卖协议；买卖协议
~?pF'3q agreement for sale and purchase 买卖协议
{GS7J agreement for the payment of interest 支付利息协议
eKL)jzC : agreement for the repayment of money 还款协议
[1Dg_>lz agreement of reinsurance 再保险协议
c0Td a Agricultural Bank of China 中国农业银行
L7 jMpz& air passenger departure tax 飞机乘客离境税
?D#]g[6 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~6 7L airport tax 机场税
0;-S){ alcohol duty 酒精税
iz`u@QKc% alienation 让与；让渡；转让
&8Cuu$T9) alimony 生活费；赡养费
&/7 AW(? All Ordinaries Index [AOI] 所有普通股指数
Kl[WscR all risks 全险；综合险
Fc;)p88[ All Sales Record for Stock Market 《股票市场成交报告》
;X u&['
Allied Capital Resources Limited 新联财务有限公司
#;
I8 aMb all-items index [Consumer Price Index] 总指数〔消费物价指数〕
# #7, allocation letter 拨款信件
a#=GL B_P( allocation of fund 分配款项；预留款项
ChLU(IPo6 allocation of profit 利润分配；溢利分配
^P-!pK* allocation warrant 拨款令
~BVg#_P allotment 分配；配股
|52VHW8 c allotment notice 股份配售通知；配股通知
Llf>C,) allotment of shares 股份分配
5Mb1 ==/R allowable 可获宽免；免税的
t_YiF%}s&# allowable business loss 可扣除的营业亏损
Gb%PBg}HH allowable expenses 可扣税的支出
^/HE_keY allowance 免税额；津贴；备抵；准备金
t-S GG{ allowance for debts 债项的免税额
/^ v4[] allowance for depreciation by wear and tear 耗损折旧免税额
J#CF S G allowance for funeral expenses 殡殓费的免税额
ru)%0Cyx allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_OT kv6;4n allowance for repairs and outgoings 修葺及支出方面的免税额
0[0</"K%1m allowance to debtor 给债务人的津贴
^HHJ.QR alteration of capital 资本更改
io:?J nQSA alternate trustee 候补受托人
C+}uH:I'L amalgamation 合并
dL")E|\\k ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
x>5#@SX
J ambit of charges 征税范围；收费范围
SDV} bN amended valuation 经修订的估值
A 20_a;V American Commodities Exchange 美国商品交易所
|mrAvm}
American Express Bank Limited 美国运通银行
qO>BF/)a( American Stock Exchange 美国证券交易所
F1?@tcr' amortization 摊销
z@&_3 Gl amount due from banks 存放银行同业的款项
lXm]1
*< amount due from banks abroad 存放海外银行同业的款项
LL-MZ~ZB amount due from holding companies 控股公司欠款
9 VkuYm,3 amount due from local banks 存放本港银行同业的款项
H5/%"1Q amount due to banks 银行同业的存款
Kd;|Z amount due to banks abroad 海外银行同业的存款
QsI> _<r amount due to holding companies 控股公司存款
L4S Fu.J' amount due to local banks 本港银行同业的存款
w0moC9#$? amount due to outport banks 外埠银行同业的存款
tA@#SIw amount for note issue 发行纸币的款额
Abce]-E amount of bond 担保契据的款额
Y k<?HNf amount of consideration 代价款额
ImklM7A amount of contribution 供款数额
qVJV 9n amount of indebtedness 负债款额
*BBP"_$ amount of principal of the loan 贷款本金额
:?jOts>uP amount of rates chargeable 应征差饷数额
1NN99^ q amount of share capital 股本额
)1J&tV*U amount of sums assured 承保款额
kY xn5+~ amount of variation 变动幅度
V '^s5 amount of vote 拨款数额
&hd +x5 amount payable 应付款额
l[Ng8[R amount receivable 应收款额
Tp[ub(/;7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#i. M-6SRd analysis 分析
^N`ar9Db ancillary risk 附属风险
C/_W>H_
annual account 周年帐目；周年帐目报表；年度决算；年结
.yQDW]q81G annual accounting date 年结日期
v2JC{X qrI annual allowance 每年免税额；年积金；年度津贴；年津
SMqJMirR annual balance 年度余额
A(Ugam~} annual disposable income 每年可动用收入
G+^HZ4jg annual estimates 周年预算
gjL>FOe8u annual fee 年费
5 ah]E annual general meeting 周年大会
~+QfP:G annual growth rate 年增率；每年增长率
#<4h
Y7/ annual long-term supplement 长期个案每年补助金
5"^$3&) annual pensionable emolument 可供计算退休金的年薪
`EBo(^n}O annual report 年报
q%Obrk Annual Report on the Consumer Price Index 《消费物价指数年报》
?J6J#{LRd annual return 周年报表；周年申报表；每年报税表格
8>6+]]O Annual Return Rules 《周年报表规则》
^C_Y[i
~| annual review of consumer prices 每年消费物价回顾
m}Kn!21 annual roll-forward basis 逐年延展方式
MPT*[&\- annual salary 年薪
^l7u^j annual statement 年度报表；年度决算表
2 ^Q)~sSf9 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
C{-e(G`Yd annuitant 年金受益人
&JtK<g annuity 年金
[$;6LFs } annuity contract 年金合约
V
;1$FNR
annuity on human life 人寿年金
+VI2i~ antecedent debt 先前的债项
j2=jD G ante-dated cheque 倒填日期支票
"^Tb8! anticipated expenditure 预期开支
ygWo 9? anticipated net profit 预期纯利
+/-#yfn!TR anticipated revenue 预期收入
sZFjkfak anti-inflation measure 反通货膨胀措施
o[O-|XL _ anti-inflationary stance 反通货膨胀立场
m/Q@ - apparent deficit 表面赤字
#
0 dN!l; apparent financial solvency 表面偿债能力
SLD%8:Zn apparent partner 表面合伙人
M0S}-eXc5 application for personal assessment 个人入息课税申请书
iLws;3UX;x application of fund 资金应用
uv/I`[@HK8 application to release as liquidator and to destruct the books of accounts and documents
T7'njaLec 申请免除清盘人职务及毁灭帐簿与文件
.` )\GjDv appointed actuary 委任精算师
^j0Mu.+_ appointed auditor 委任核数师；委任审计师
YRfs8I^rg appointed trustee 委任的受托人
(es+VI2!&C appointer 委任人
nz3j";d apportioned pro rata 按比例分摊
S>/p6}3] apportionment 分配；分摊
%r=uS.+hrF Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
.a8N 5{` apportionment formula 分摊方程式
<_dyUiT$J apportionment of estate duty 遗产税的分摊
sbjAZzrX2i appraisal 估价；评估
E*:!G appreciable growth 可观增长
\j+O |#`|) appreciable impact 显着影响
<%8j#@OdZ appreciable increase 可观增长
_[<R<&jG appreciation 增值；升值
|h\e (_G \ appreciation against other currencies 相对其他货币升值
'nz;|6uC appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0~iC#lHO appreciation tax 增值税
zcF~6- aQ appropriation 拨款；拨用；拨付
o8-B Tq8 appropriation account 拨款帐目
%g5TU 6WP Appropriation Bill 拨款法案
3{ LXx appropriation-in-aid system 补助拨款办法
J}c57$Z approved assets 核准资产
:2pd2 S approved basket stock 认可一篮子证券
XZ EawJ0 approved budget 核准预算
"o 2p|2c approved charitable donation 认可慈善捐款
n (7m approved charitable institution 认可慈善机构
0&mo1 k_U approved currency 核准货币；认可货币
OL4I}^*, approved estimates 核准预算
!
@{rk p approved estimates of expenditure 核准开支预算
1P.
W 34 approved overseas insurer 核准海外保险人
^VK-[Sz& approved overseas trust company 核准海外信托公司
:9Zu&t approved pooled investment fund 核准汇集投资基金
nm'sub approved provident fund scheme 认可公积金计划
11gl Fe approved provision 核准拨款
%<lfe<;^t approved redeemable share 核准可赎回股份
nfJ|&'T approved regional stock 认可地区性证券
>@KQ )p' ` approved retirement scheme 认可退休金计划
kTb.I;S approved subordinated loan 核准附属贷款
<W~5;m arbitrage 套戥；套汇；套利
(o~f6pNB, arbitrageur 套戥者；套汇者
M#LQz~E arbitrary amount 临时款项
}S<2({GI arrangement 措施；安排；协定
LZch7Xe3 arrears 欠款
jJk M:iR arrears of pay 欠付薪酬
guz{DBlK arrears of revenue 逾期未收税款；逾期未收的帐项
)xX(Et6+` articles of association 组织章程；组织细则；组织章程细则
" nP mQ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%C\Q{_ AS ascertainment of profit 确定利润
QZB2yK3]h "Asia Clear" “亚洲结算系统”
9 yH95uaDF Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#~3x^ 4Y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\ {AxDk{z# Asian Development Fund [ADF] 亚洲发展基金
M>D 3NY[, Asian dollar bond 亚洲美元债券
|RDmY!9& Asian dollar market 亚洲美元市场
T)&J}^j Asian dollar rate 亚洲美元利率
2.u d P Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
a% |[m,FvP Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
' @>FtF[Gu asked price 沽盘；喊价；索价；卖方报价
;Z HKTOoK assessable income 应评税入息
"D}PbT[V assessable loss 应评税亏损
a\S"d assessable profit 应评税利润
]:i
:QiYD assessable value 应评税值
i>HipD,TD assessed profit 估定利润
C7[ge& assessed value 经评估价值
jCDZ$W89 assessment 评税；评定；估价；评税单
\kqa4{7 U( assessment number 评税编号；估价编号
!8yw!hA assessment of additional tax 补加税评税
AFcsbw assessment of performance 业绩评估；实绩评价
L&=j O0_ Assessor 评税主任
P*oKcq1R asset price bubbles 资产价格泡沫
j}u Fp|df< asset-backed securities 具资产保证的证券
,B%M P<Rz1 assets accretion 资产增值
xB_F?d40T5 assets and liabilities 资产与负债
#/ $}zl assets betterment statement 资产递增表；资产改进表
:*gYzk 8 assets lending 实物放款；有抵押贷款
e:hkWcV assets of the company passing on the death 死者去世时转移的公司资产
<MZ$ b aK assets pledged as security for liabilities 用作负债抵押的资产
&dF$:$'s assets portfolio 资产投资组合
v+U (
# " assets price 资产价格
mA} -hR% assets quality 资产质素
^29w @* assets realization 资产变现
i/9QOw~ assets refinancing arrangement 资产再集资安排
) W95)] assets securitization 资产证券化
Q];gC{I assets situated outside Hong Kong 在香港以外地方的资产
Nr=ud QA{ assets stripping 削减资产；拆卖资产
"u5Hm ^H assets value 资产值
}$!bD
assignee 承让人
Ni*f1[sI< assignment 转让；转让书；转让契
o"~ODN" L assignment of interest 权益转让
@/*{8UBP assignment of letters patent and trade mark 专利证书及商标转让
N]R<EBq assignment of property 物业转让；物业转让书
Gc>bli<- assignment right 转让权
ez=$ ]cln assignor 转让人
[?x9N Q{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
WLW' . Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
s|Ls associate member 附属会员
f N~kd m. associated body corporate 相联法人团体
Mnyg:y*= associated company 相联公司；联属公司
T0s7aw[zm associated corporation 相联法团
%^[45 e Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S> O fUrt 公认会计师公会〔英国〕
0Ge*\Q Association of Futures Exchange Brokers 香港期货经纪协会
((^jyQ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!|_b}/ association of underwriters 承保人组织
SQ| pH" assumption of control 接管
wLC!vX.S assurance 担保；保险；转易；转易书
w H= assurance of interest 权益的转易
4@OnMj{M at 19XX price 按一九ＸＸ年价格计算
G7 > at a discount 按赔价计算；按贴水价格计算；打折扣
LO]D
XW 9 at a premium 按溢价计算；按升水价格计算
Qw4P{>|Y at call 通知付款；按通知
^I3cU'X at constant market price 按固定市价计算
,Q4 U<`ds! at constant price 按固定价格计算
pA)!40kz at cost 按成本计算
{k] 2h4 &h at current market price 按当时市价计算；按现时市价计算
x3=W{Fv@4 at current price 按当时价格计算；按现时价格计算
^6[KzE#* at factor cost 按要素成本计算；按生产要素成本计算
}uo5rB5D at money-of-the-day price 按付款当日价格计算
s
(|T@g at or better 按指定或较佳价位〔买卖指令〕
o0$R|/>i at par 按面值计算；平价
o6sL~ *hQ at sight 见票即付
B e}e%Rk at the close 按收市盘
v ~. X at the opening 按开市盘
<h|XB}s+ attestation 见证；见证条款
VTk6.5!8 at-the-money option 平价期权
< J-bDcp attorney 受权人；受托代表人
<HM\ZDo@P attornment 新拥有人承认书
+jYO?uaT attributable profit 可归属利润
8^M5k%P attributable share value 可归属股份价值
_Z+tb ] Auckland Stock Exchange 奥克兰证券交易所
pw{3I 2Ix auction 拍卖
_F>1b16:/P auctioneer 拍卖商
#\N? ka}! audit 审计；核数
'ah|cMRn Audit Commission 审计署
H
.)}| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
EQ`;=I3J9y 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
kf\n
audit review 帐目审查
%<$CH],% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+Q_(wR"FS audited account 审计帐目；经审计的帐目
=Xze ).g audited annual account 经审计的周年帐目
44FK%TmtF audited balance sheet 经审计的资产负债表
! utgo/n auditor 核数师；核数主任；审计师
H|;6K`O_ auditor's certificate 核数师证明书；审计师证明书
L;/#D> U ( auditor's report 核数师报告；审计师报告
%F-/|x1#Q Aussie bond 澳元债券
K K4>8zGR austerity budget 紧缩预算
*6 -;iT8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
6la# 0U23 Australia All Ordinaries Index 澳洲所有普通股票指数
^tX+<X
Australian Dollar [AUD] 澳元
p 7IJ3YY Australian Options Market 澳大利亚期权市场
loN!&YceW Australian Securities Commission 澳洲证券事务监察委员会
z1}YoCj1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2uFaAAT Australian Stock Exchange 澳大利亚证券交易所
@QI]P{ Austrian Schilling [ATS] 奥地利先令
k1Zu&4C \ authentication 认证；鉴证
Oh6_Bci authority to purchase 委托购买证；委购书
Ntr5Q
IPd authorization 认可；核准；授权；授权书
sj a;NL authorization by direction 指示授权
J7$1+|" authorization by instruction 指令授权
Ag}V >i' authorization by warrant 令状授权
qd{o64;| authorization of unit trust 单位信托的认可
pcXY6[#N authorized agent 指定代理人
HX\@Qws authorized capital 法定资本
;wND?: authorized clerk 出市员
?GqFtNz authorized dealer 认可交易商
q# gZ\V$I authorized financial institution 认可财务机构
;5^ grr@,4 authorized fund 认可基金
HRIf)n&~f authorized fund house 获授权的基金公司；认可基金公司
*V#v6r7<Y/ authorized institution 认可机构
zMs]9o authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
g`)3m,\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
84L!r authorized insurer 获授权保险人；获认可承保人
r5Ej authorized investment 特准投资项目
zk5sAHQ authorized person 获授权人
+*,rOK`C authorized representative 获授权代表
zf $&+E - authorized share capital 法定股本
Hb 'fEo r automated quotation system 自动报价系统
9(lIz{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
lz\{ X 自动交易系统〔香港期货交易所有限公司〕
*cCr0\ Z` automatic adjustment mechanism 自动调整机制
+4\JY"oi automatic adjustment system 自动调整系统
}<7Dyn, Automatic Clearing House 自动票据交换所
,e+.Q#r*Y automatic exchange rates accumulation system 自动化汇率累集系统
'KpCPOhfR Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
D *W+0 automatic teller machine [ATM] 自动柜员机
dv xD{UH autopay 自动转帐
/- z_"G available assets 可用资产
!_ E E|#`n available fiscal reserve 现存财政储备
EA7]o.Nm*{ available profit 可用利润
wO E_2k Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
6n t$ o)[ average 平均；平均数；海损
6;Cr92 average basic salary 平均基本薪金
+5Ir=]=T9 average consumer expenditure 平均消费开支；一般消费开支
bL_s[-7 average cost 平均成本
U y ^Hh4| average cost of land production 增辟土地平均成本
AKx\U?ei7 average daily turnover 平均每日成交额
r Mx st average daily wage rate 平均每日工资率
?"+' OOqik average expenditure pattern 平均开支模式
8F($RnP3 average growth rate 平均增长率
RBr average net fixed assets 固定资产平均净值
@dX0gHU[c average of relatives 相对价格平均数
U#G
uB&V average price 平均价格
S1uW`zQ!+_ average propensity to consume 平均消费倾向；一般消费倾向
*7oPM5J|v average propensity to save 平均储蓄倾向；一般储蓄倾向
mkYM/*qyM& average rate 平均率
g*t.g@B<2 average revenue 平均收入；平均收益
qMYR\4"$ average stock 平均库存；平均存货
G39H@@ *O0 average yearly rent 平均年租
OH5
kT$ avoidance of double taxation 避免双重课税
j^KM avoidance of tax 避税
