A:
x5 ?>y {6D A share Ａ股；甲类股份
J3,m{%EtNM abatement of tax 减税；减扣免税额
*g!7PzJ' ABN AMRO Bank N.V. 荷兰银行
!nt [J$.z^ above-the-line expenditure 线上项目支出；经常预算支出
40Hm+Ge above-the-line receipt 线上项目收入；经常预算收入
G'f5MP 1 ABSA Asia Limited 南非联合亚洲有限公司
C}Ucyzfr,p absolute change 绝对数值变更
.+$ox-EK8 absolute expenditure 实际开支
H/N4t Wk" absolute guideline figure 绝对准则数字
5:|=/X%#qp absolute interest 绝对权益
RG y+W- absolute order of discharge 绝对破产解除令
m\e?'-( s absolute profit margin 绝对利润幅度
C5x* t Q| absolute value 实值；绝对值
7 j8Ou3 absolutely vested interest 绝对既得权益
-8m3L absorbed cost 已吸收成本；已分摊成本
9q_c` absorption 吸收；分摊；合并
Ji7<UJ30x absorption rate 吸收率；摊配率；分摊率
_FtsO<p)" ACB Finance Limited 亚洲商业财务有限公司
QI*< MF,1 acceptable form of reciprocity 合理的互惠条件
,WQg.neOA acceptable rate 适当利率；适当汇率
v] X*(e acceptance agreement 承兑协议
K410.o/=- acceptance for honour 参加承兑
xvTz|Y acceptor 承兑人；接受人；受票人
h"t\x}8qq acceptor for honour 参加承兑人
+wxDK A_ accident insurance 意外保险
u?I 2|}# Accident Insurance Association of Hong Kong 香港意外保险公会
l" +q&3Zx accident insurance scheme 意外保险计划
.T\_4C accident year basis 意外年度基准
@23~)uiZa accommodation 通融；贷款
R/Z
zmb{ accommodation bill 通融票据；空头票据
d34BJ< accommodation party 汇票代发人
HM qR%A account balance 帐户余额；帐户结余
^wxpinJ> account book 帐簿
V?&P).5) account collected in advance 预收款项
g[ $4a4X account current book 往来帐簿
G- eSHv account of after-acquired property 事后取得的财产报告
ndS8p]P&o( account of defaulter 拖欠帐目
/M Z^;XG account payable 应付帐款
6 U_P account payee only [A/C payee only] 只可转帐；存入收款人帐户
*=z v:! account receivable 应收帐款
jzd)jJ0M account receivable report 应收帐款报表
,yH \nqEz account statement 结单；帐单；会计财务报表
'T(@5%Db account title 帐户名称；会计科目
!Z<=PdI1Ys accountant's report 会计师报告
i6 ) HC Accountant's Report Rules 会计师报告规则
{B[ }}wX$ accounting and auditing procedure 会计与审计程序；会计与核数程序
Nx=rw h Accounting Arrangements 《会计安排》
]_43U` [# accounting basis 会计基础
~Aw.= Yi= accounting by Official Receiver 破产管理署署长呈交的帐目
OZ, Xu&N Accounting Circular 《会计通告》
AA<QI' 6 accounting class 会计类别
JasA
w7 accounting date 记帐日期；会计结算日期
D hD^w;f] accounting for money 款项核算
l;i /$Yu7 Accounting Officer 会计主任
~Xz?H=}U+ accounting period 会计报告期；会计期
9nS fFGu accounting policy 会计政策；会计方针
bk:mk[ accounting practice 会计惯例
KvXF zx|A accounting principle 会计准则
-; *lcY* accounting record 会计记录
y~^-I5!_ u accounting report 会计报告
$rm/{i_7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
D|$Fw5!^k6 Accounting Society of China 中国会计学会
y_r(06"z1 accounting statement 会计报表
(!%9# accounting system 会计制度；会计系统
9P dD =9HH accounting transaction 会计事项；帐务交易
ziC%Q8 accounting treatment 会计处理
CaR-Yk
accounting year 会计年度
IPf>9#L accretion 增值；添加
v n4z C accrual 应计项目；应累算数目
V6Y0#sT U accrual basis 应计制；权责发生制
CD[}|N accrual basis accounting 应计制会计；权责发生制会计
(nAL;:$x 2 accrue 应累算；应计
z]R%'LGu accrued benefit 应累算利益
Y`rli accrued charges 应计费用
nt8& Mf accrued cumulative preference share dividend 应累算的累积优先股股息
w|c200Is}e accrued expenses 应累算费用
iF
Zq oz accrued interest payable 应付利息；应计未付利息
O i<yT"7 accrued interest receivable 应收利息；应计未收利息
X}H? *'- accrued right 累算权益
U=PTn(2 accruing profit 应累算的利润
^@^K
<SVc accumulated fiscal reserve 累积财政储备
`T{'ufI4B accumulated profit 累积利润；滚存溢利
hlmeT9v{ accumulated reserve 累积储备
@MO/LvD accumulation of surplus income 累积收益盈余
V.Tn1i-v acquired assets 既得资产
PU8dr| ! acquisition 收购；购置；取得
fj'7\[nZ acquisition cost 购置成本
)3k?{1: acquisition expenses 购置费用
<Q D[hO^/ acquisition of 100% interest 收购全部股权
JJK-+a6cX acquisition of control 取得控制权
Rqr>B(| acquisition of fixed assets 购置固定资产
rFaG-R acquisition of shell “买壳”
ty'/i!/\ acquisition price 收购价
2'u% act of God 天灾
fZrh_^yH acting partner 执事合伙人
LGK@taw^ active market 买卖活跃的市场；交投畅旺的市场；旺市
_!,Ees=b active partner 积极参与的合伙人
^h^.;Iqr= active trading 交投活跃
in6*3C4 actual circulation 实际流通
(e Ssx / actual cost 实际成本
")<5 VtV actual expenditure 实际开支；实际支出
/36g f actual income 实际入息；实际收入；实际收益
%j.n^7i]^: actual market 现货市场
I-#7Oq:Np actual price 现货价；实际价格
)D ~ 5 actual profit 实际利润
K&eT*JW> actual quotation 实盘；实际价位；实际报价
aYn5AP'PH actual year basis 按实际年度计算
k-^le|n9 actuals 实货
AEkjy h\ actuarial investigation 精算调查
Da8
|eN} actuarial principle 精算原则
4w)> } actuarial report 精算师报告
4AMe>s Actuarial Society of Hong Kong 香港精算学会
U~USwUzgY actuarial valuation 精算师估值
3 &mpn, actuary 精算师
Ft38)T"2R\ ad referendum agreement 暂定协议；有待覆核的协定
:w+vi 7l$ ad valorem duty 从价税；按值征税
fUr%@&~l^ ad valorem duty system 从价税制
<@P. 'rE ad valorem fee 从价费
LosRjvQ: ad valorem tariff 从价关税
v3]5`&3~ additional allowance 额外免税额
b~r:<:; additional amount for unexpired risk 未过期风险的额外款额
'$), i>6gJ additional assessable profit 补加应评税利润
TD%&9$F additional assessment 补加评税
)Xa_ry7 additional commitment 额外承担
`jSe gG' additional commitment vote 额外承担拨款
p6V#!5Q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~6IY4']m* additional dependent parent allowance 供养父母额外免税额
;wkMa;%`g| additional provision 额外拨款
k7j.VpN9 additional stamp duty 附加印花税
%-a;HGbZn additional tax 补加税罚款；补加税款
`mA;1S Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
] 6M,s0 adjudged bankrupt 被裁定破产
@yo6w}3+- adjudicated bankrupt 裁定破产人
@<`V q adjudication fee 裁定费；评定印花税额手续费；评估契据费
Lq;T\m_de adjudication of bankruptcy 裁定破产；宣告破产
iD*Hh-
adjudication of insolvency 裁定无力偿还债务
e9HL)=YP adjusted actual 经调整的实数；调整后的实数
T<"Bb[kH adjusted current assets 经调整的流动资产；调整后的流动资产
v>j,8E adjusted figure 经调整的数字；调整后的数额
@Pf9;7,TV adjusted liabilities 经调整的负债；调整后的负债
{* P[dyu adjusted loss 经调整的亏损；调整后的亏损
6~Dyr82"B 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 ^oGiL ~ adjusted profit 经调整的利润；调整后的利润
9!FU,4 X adjusted surplus 经调整的盈余额；调整后的盈余额
KJ:z\N8eo adjusted value 经调整的价值；调整后的价值
yjsj+K
pL adjustment 调整；修订；理算〔保险〕
"{ \xBX~oM adjustment centre 调剂中心
{Wi*B ( adjustment lag 调整过程的时间差距；调整时差
7'"qW"< adjustment mechanism 调整机制
ptrwZ8' adjustment of loss 亏损调整
4wkv#vi7!- adjustment process 调整过程；调整程序
k1oJ<$ Q adjustment range 调整幅度
DP0@x+`k administered exchange rate 受管制汇率
_GFh+eS} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1Iy1xiP administration expenses 行政费用
mt$rjk= administration fee 手续费；行政费
'%wSs,H D administration in bankruptcy 破产管理
v?
OUd^ administration order 遗产管理令
%S%IW administrator 管理人；遗产管理人
Hi$R"O
( administrator of the estate 遗产管理人
@6 |<c admission of debt 债项承认书
uAqiL>y admission of proof 接纳债权证明
' )0@J` advance 放贷款项；垫付款项；预支款项；预付款项
AO>b\,0Me advance account 暂支帐目；预付款帐户
Qrt\bz h/} advance compensation 预付补偿金
DxwR&S{ advance from shareholder 股东垫款
1ANF hl(l advance pending reimbursement 预支以待日后付还
}dpTR9j= advanced economy 先进经济体系
!y B4;f$ advancement 预付；预付财产
Li]96+C$} advances warrant 垫款令
&a=7 8Z advancing 贷出
R?{xs adverse balance 逆差
Kei0>hBi adverse exchange 逆汇
sOlnc 6 advertisement addressed to shareholders 在报章刊登的致股东通告
&l3(+4Sh advice for collection 托收通知书
\pfa\, rW advice of drawing 提款通知书；汇票通知书
w;yzgj:n&f advice of payment 付款通知
R~T} Advisory Committee [Securities and Futures Commission]
_dRB=bl"O 谘询委员会〔证券及期货事务监察委员会〕
vi
* A 5 Advisory Committee on Diversification 经济多元化谘询委员会
G{]RC^Zo affidavit 誓章；遗产申报誓章
Jx~H4y=z affidavit of no receipt 述明无收款的誓章
jLM([t affiliate 联号；联营公司；附属公司
l)*(UZ" affiliated company 附属公司；联号；联营公司
|Q%P4S"B? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ah hl affordability 负担能力
"~0`4lo:Xo African Development Bank [AfDB] 非洲开发银行
"+T`{$Z=C after-acquired property 事后取得的财产
'?| 1\j after-hours dealing 市后交易
+Wg/ O
- after-tax profit 税后盈利；税后利润；税后溢利
>h)kbsSU0z agency agreement 代理协议
bXvO+ I< agency expenses 代理机构的开支
`-.2Z
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@fYVlHT%E Agency Law 《代理法》
r
dSL agent 代理人；承销人
8-NycG&) agent of company 公司代理人
cz1 + XpU agent's fee 代理人费；经纪费
X!K> .r_Dg aggregate 总计；总数；总体数字
` (h^z>% aggregate amount 总款额；总额
^)?Wm,{"w aggregate assets and liabilities 总体资产与负债
Te
L&6F$ aggregate at constant price 按固定价格计算的总体数字
1P(=0\ P>& aggregate demand 总需求
@B (oq1i@ aggregate gross position 总持仓量
#Zw:&'
QB aggregate limit 总限额
Bh' fkW3 aggregate of salaries tax 合计薪俸税
@, GL&$Y:W aggregate performance 总体表现；总体业绩
\Q(a`6U aggregate supply 总体供应
P*BRebL : aggregate surplus 总盈余
lYCv Ye aggregate total 整体总额
7)V"E-6h aggregate value 总值；合计价值
!5(DU~S*@S aggregated basis 合计基准
4pf@.ra, aggregated net chargeable income 合计应课税入息实额
,AweHUEn aggregation 合并计算；合计；总和
e}1Q+h\ aggregation of incomes of husband and wife 夫妇入息合并计算
w(&EZDe aggregation of property 财产的总和
Jh 0Grq agio 差价；贴水
" Q?~LB Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
wR@>U.XT@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
>fzyD(> 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
%L* EB;nK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~Ym _ { 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Q;8z&4s@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
MGsQF #6] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Qgj# k agreement for a settlement 授产协议
OU/}cu agreement for assignment 转让协议
H" `'d agreement for sale 售卖协议；买卖协议
'k[qx} agreement for sale and purchase 买卖协议
,\iHgsZ agreement for the payment of interest 支付利息协议
0 ( wu agreement for the repayment of money 还款协议
Z! O4hA4 agreement of reinsurance 再保险协议
~q}L13^k Agricultural Bank of China 中国农业银行
Z8ea)_ {# air passenger departure tax 飞机乘客离境税
P0}{xq'k9v Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=yZq]g6Q airport tax 机场税
Zh;wQCDj alcohol duty 酒精税
}W8A1-UF alienation 让与；让渡；转让
B6
(\1 alimony 生活费；赡养费
#4O4,F>e All Ordinaries Index [AOI] 所有普通股指数
"H[K3 all risks 全险；综合险
Sp5:R75vI All Sales Record for Stock Market 《股票市场成交报告》
5m 0\ls\ Allied Capital Resources Limited 新联财务有限公司
1#6emMV.` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
H?];8wq$G allocation letter 拨款信件
d,Aa8I allocation of fund 分配款项；预留款项
L? DlR hu allocation of profit 利润分配；溢利分配
9=ygkP Y allocation warrant 拨款令
$ u bU" allotment 分配；配股
I U" allotment notice 股份配售通知；配股通知
MGm*({% allotment of shares 股份分配
) 1 T2u allowable 可获宽免；免税的
]}! @'+= allowable business loss 可扣除的营业亏损
iVn4eLK^v allowable expenses 可扣税的支出
o13jd NQ- allowance 免税额；津贴；备抵；准备金
")No t$8 allowance for debts 债项的免税额
|T ""v_q allowance for depreciation by wear and tear 耗损折旧免税额
'JMW.;Lh?X allowance for funeral expenses 殡殓费的免税额
*^|\#UIk
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
?d-w#<AiV allowance for repairs and outgoings 修葺及支出方面的免税额
BA: x*(%~ allowance to debtor 给债务人的津贴
' c7nh{F alteration of capital 资本更改
x^[,0 ?y2 alternate trustee 候补受托人
6]b"n'G amalgamation 合并
aNEah ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
z qq ambit of charges 征税范围；收费范围
VQHB}Y@^ amended valuation 经修订的估值
vd[7Pxe American Commodities Exchange 美国商品交易所
Sc[# ]2 } American Express Bank Limited 美国运通银行
#
-luE American Stock Exchange 美国证券交易所
^qR|lA@=\ amortization 摊销
4n1g4c-
amount due from banks 存放银行同业的款项
_M`ZF*o=c amount due from banks abroad 存放海外银行同业的款项
:,0(aB amount due from holding companies 控股公司欠款
~r.R|f]IQ amount due from local banks 存放本港银行同业的款项
(L*GU 7m; amount due to banks 银行同业的存款
jXE:aWQht amount due to banks abroad 海外银行同业的存款
B>L7UQ6_[ amount due to holding companies 控股公司存款
gUru=p amount due to local banks 本港银行同业的存款
"5V;~}=S amount due to outport banks 外埠银行同业的存款
60!%^O = amount for note issue 发行纸币的款额
_eiq s amount of bond 担保契据的款额
i7.8H*z' amount of consideration 代价款额
tRdf:F\X amount of contribution 供款数额
.U0Gm _c0 amount of indebtedness 负债款额
X!Z)V)@J8 amount of principal of the loan 贷款本金额
{oqbV#/& amount of rates chargeable 应征差饷数额
gPKf8{#%e amount of share capital 股本额
r&
a[ ? amount of sums assured 承保款额
G(a5@9F amount of variation 变动幅度
RhE~Rw bx amount of vote 拨款数额
tr<f ii 3< amount payable 应付款额
qS+;u` s amount receivable 应收款额
e%JIqKS Amsterdam Stock Exchange 阿姆斯特丹证券交易所
eT".psRiC analysis 分析
K|Sq_/#+ U ancillary risk 附属风险
*,$5EN annual account 周年帐目；周年帐目报表；年度决算；年结
>8(i;)(3 annual accounting date 年结日期
4]U=Y>\Sr annual allowance 每年免税额；年积金；年度津贴；年津
_cs(f<>oCO annual balance 年度余额
T o["o!(;z annual disposable income 每年可动用收入
}d? ;kt annual estimates 周年预算
GJ*I H9YR annual fee 年费
O% T?+1E annual general meeting 周年大会
" !EnQB= annual growth rate 年增率；每年增长率
M_uk G~/ annual long-term supplement 长期个案每年补助金
^y/Es2A#t annual pensionable emolument 可供计算退休金的年薪
LIcc0w3 annual report 年报
_&/`-"3y Annual Report on the Consumer Price Index 《消费物价指数年报》
/^.S
nqk annual return 周年报表；周年申报表；每年报税表格
8$ {n}} Annual Return Rules 《周年报表规则》
1c0' i annual review of consumer prices 每年消费物价回顾
TWp w/osW annual roll-forward basis 逐年延展方式
Yb P
@ annual salary 年薪
Rs<q^w] annual statement 年度报表；年度决算表
Qfn:5B ]tI 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
#<*.{"T annuitant 年金受益人
s?EQ annuity 年金
-O *_+ 8f annuity contract 年金合约
6j|Ncv annuity on human life 人寿年金
05LkLB antecedent debt 先前的债项
n= <c_a)Nb ante-dated cheque 倒填日期支票
'v]0;~\mp> anticipated expenditure 预期开支
,j*9 ) anticipated net profit 预期纯利
i=Qy ?aU? anticipated revenue 预期收入
'8;bc@cE anti-inflation measure 反通货膨胀措施
xvOz*vM? anti-inflationary stance 反通货膨胀立场
))=6g@( apparent deficit 表面赤字
eC!=4_lx) apparent financial solvency 表面偿债能力
q%4X1 W apparent partner 表面合伙人
S oeoUI]m application for personal assessment 个人入息课税申请书
k9x[(
# application of fund 资金应用
RTc@`m3 M application to release as liquidator and to destruct the books of accounts and documents
4^W! ,@W 申请免除清盘人职务及毁灭帐簿与文件
Ku ,wI86 appointed actuary 委任精算师
dun`/QKV appointed auditor 委任核数师；委任审计师
u4Nh_x8\Nr appointed trustee 委任的受托人
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8%gC appointer 委任人
r /sSkF F apportioned pro rata 按比例分摊
GI]\ apportionment 分配；分摊
sv=U^xI Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|jiIx5qr apportionment formula 分摊方程式
rexf#W) apportionment of estate duty 遗产税的分摊
\Aw kK3 appraisal 估价；评估
n2mO-ZXud appreciable growth 可观增长
H4y9\
- appreciable impact 显着影响
^N/d`IAjv appreciable increase 可观增长
r ]7: ?ir appreciation 增值；升值
wo0j /4o appreciation against other currencies 相对其他货币升值
O^MI073Q>t appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\t!~s^ Oox appreciation tax 增值税
,JZ>)(@) appropriation 拨款；拨用；拨付
AO7[SHDZ appropriation account 拨款帐目
#'Y lO -C Appropriation Bill 拨款法案
?9\D (V appropriation-in-aid system 补助拨款办法
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CB\ approved assets 核准资产
_;k<=ns(= approved basket stock 认可一篮子证券
,H{9`a#+: approved budget 核准预算
c7XBZ%D approved charitable donation 认可慈善捐款
&+#5gii1i approved charitable institution 认可慈善机构
Yg8* )u0 approved currency 核准货币；认可货币
-P;0<j@6k5 approved estimates 核准预算
, MXU]{ approved estimates of expenditure 核准开支预算
T<B}Z11R approved overseas insurer 核准海外保险人
4QA~@pBX^{ approved overseas trust company 核准海外信托公司
a.V5fl0?I@ approved pooled investment fund 核准汇集投资基金
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+ approved provident fund scheme 认可公积金计划
|}4\Gm approved provision 核准拨款
f} bq approved redeemable share 核准可赎回股份
r84 ^/+"T approved regional stock 认可地区性证券
~lo43$)^ approved retirement scheme 认可退休金计划
C+ TB>~Gv` approved subordinated loan 核准附属贷款
Y%?S:&GH arbitrage 套戥；套汇；套利
`q3 6`W n arbitrageur 套戥者；套汇者
'f<N 7%eZ arbitrary amount 临时款项
s\;/U|P_ arrangement 措施；安排；协定
Tgz=I4g arrears 欠款
$ 2a"Ec!7 arrears of pay 欠付薪酬
tDRR 3=9pX arrears of revenue 逾期未收税款；逾期未收的帐项
]6e(-v!U articles of association 组织章程；组织细则；组织章程细则
Jc #D4e1# Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
i.t%a{gL ascertainment of profit 确定利润
{ U;y W) "Asia Clear" “亚洲结算系统”
x-[I tJ% l Asia Commercial Bank Ltd. 亚洲商业银行有限公司
hS ,&Nj+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xF[%R{Mn' Asian Development Fund [ADF] 亚洲发展基金
8s)b[Z5 Asian dollar bond 亚洲美元债券
]CzK{-W Asian dollar market 亚洲美元市场
C 7C4
eW8 Asian dollar rate 亚洲美元利率
p^8a<e?f~f Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
M8 ~3 0L Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
zP,r ,ok 7 asked price 沽盘；喊价；索价；卖方报价
4k225~GQ:C assessable income 应评税入息
D./{f 8 assessable loss 应评税亏损
BEOPZ[Q|c assessable profit 应评税利润
hWy@?r. assessable value 应评税值
+cH>'OXoB assessed profit 估定利润
iAz0 A assessed value 经评估价值
fmixWL7.Zg assessment 评税；评定；估价；评税单
D&):2F^9. assessment number 评税编号；估价编号
#Nh'1@@ assessment of additional tax 补加税评税
EnWv9I< assessment of performance 业绩评估；实绩评价
)95k3xo Assessor 评税主任
q\@Zf} asset price bubbles 资产价格泡沫
]VjvG}; asset-backed securities 具资产保证的证券
`E$vWZq} assets accretion 资产增值
t1hQ0 B assets and liabilities 资产与负债
E:K4k < assets betterment statement 资产递增表；资产改进表
$9X+dvu* assets lending 实物放款；有抵押贷款
6.)ug7aF assets of the company passing on the death 死者去世时转移的公司资产
1D 'r;`z assets pledged as security for liabilities 用作负债抵押的资产
Tdcc<T
assets portfolio 资产投资组合
T_D3WH p assets price 资产价格
_Q1p_sdg assets quality 资产质素
^4fvV\ne_~ assets realization 资产变现
+mWf$+w assets refinancing arrangement 资产再集资安排
@S@VsgQ%3Z assets securitization 资产证券化
94w)Yln assets situated outside Hong Kong 在香港以外地方的资产
Q$U5[ TZm assets stripping 削减资产；拆卖资产
(X "J)x aQ assets value 资产值
hP) Zm%@0f assignee 承让人
rn|]-^ku/ assignment 转让；转让书；转让契
?>B?*IK! assignment of interest 权益转让
t"4* ]S assignment of letters patent and trade mark 专利证书及商标转让
p3Ux%/ZqPV assignment of property 物业转让；物业转让书
\#,2#BmO"E assignment right 转让权
DKj iooD assignor 转让人
.Exvuo`F associate 有联系的人；有关连人士；相联者；合伙人；联系人
f]i"tqoI Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|#_p0yPy associate member 附属会员
w x]?D %l associated body corporate 相联法人团体
Onq^|r's& associated company 相联公司；联属公司
`PbY(6CF associated corporation 相联法团
DO(};R%= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
~3.*b% , 公认会计师公会〔英国〕
q K D Association of Futures Exchange Brokers 香港期货经纪协会
vL@<l^`$0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
`0qjaC association of underwriters 承保人组织
A1pr YD assumption of control 接管
s6~;)( r assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
SZW_V6 \t> at 19XX price 按一九ＸＸ年价格计算
d}Pfj=W at a discount 按赔价计算；按贴水价格计算；打折扣
><}nZ7 at a premium 按溢价计算；按升水价格计算
7Vy_Cec1 at call 通知付款；按通知
u1 Q;M`+> at constant market price 按固定市价计算
+ALrHFG at constant price 按固定价格计算
@/:4beh at cost 按成本计算
bJIYe ld at current market price 按当时市价计算；按现时市价计算
q5_zsUR= at current price 按当时价格计算；按现时价格计算
:XhF:c[.: at factor cost 按要素成本计算；按生产要素成本计算
Es+ I]o0K at money-of-the-day price 按付款当日价格计算
(?Mn_FNE| at or better 按指定或较佳价位〔买卖指令〕
1L*[!QT4 at par 按面值计算；平价
b WNa6x at sight 见票即付
Sh(ys*y> at the close 按收市盘
vcFR Td at the opening 按开市盘
'd~( =6J attestation 见证；见证条款
VZt%cq at-the-money option 平价期权
Wo
"s ; Z attorney 受权人；受托代表人
S' $; attornment 新拥有人承认书
CK [8y& attributable profit 可归属利润
1gV?}' jq attributable share value 可归属股份价值
hV(^Y)f Auckland Stock Exchange 奥克兰证券交易所
Z ;G*wM" auction 拍卖
F- -g?Q^ auctioneer 拍卖商
D>y5&` audit 审计；核数
@/ ^< 9 Audit Commission 审计署
8r(a wp Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$0 .6No_| 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
W^8 audit review 帐目审查
d` ttWWPw Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
h,$CJdDY] audited account 审计帐目；经审计的帐目
%e ]G]B% audited annual account 经审计的周年帐目
7dY_b audited balance sheet 经审计的资产负债表
UDI\o1Rbp auditor 核数师；核数主任；审计师
$_F_%m"\ auditor's certificate 核数师证明书；审计师证明书
j;`pAN(' auditor's report 核数师报告；审计师报告
rci,&>L" Aussie bond 澳元债券
+%XByY5 austerity budget 紧缩预算
1Rd|P<y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-r U_bnm Australia All Ordinaries Index 澳洲所有普通股票指数
\OV FZ D Australian Dollar [AUD] 澳元
Z5'^81m$o Australian Options Market 澳大利亚期权市场
?^Aj\z> Australian Securities Commission 澳洲证券事务监察委员会
"|X'qKS(H{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}B'-*)^|e{ Australian Stock Exchange 澳大利亚证券交易所
trDw|WA Austrian Schilling [ATS] 奥地利先令
"Vq=
Ph authentication 认证；鉴证
y-26\eY^P authority to purchase 委托购买证；委购书
l+6 c|([ authorization 认可；核准；授权；授权书
8e-nzc,] authorization by direction 指示授权
A8.n oV authorization by instruction 指令授权
6m$X7;x} authorization by warrant 令状授权
<KX9>e authorization of unit trust 单位信托的认可
lC#wh2B6 authorized agent 指定代理人
Q!q6R^5!K authorized capital 法定资本
d'W2I*Zc< authorized clerk 出市员
,^G+ <T6 authorized dealer 认可交易商
^<!R %"o- authorized financial institution 认可财务机构
vCi`htm% authorized fund 认可基金
/ ]8e[t>!f authorized fund house 获授权的基金公司；认可基金公司
?TpjU*Cxy authorized institution 认可机构
2FuV%\p authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=W7-;& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
B/l^=u+- authorized insurer 获授权保险人；获认可承保人
n,F yK`x authorized investment 特准投资项目
o:{Sws(= authorized person 获授权人
dI\_ I] authorized representative 获授权代表
`:=1*7)? authorized share capital 法定股本
8p 4[:M@ automated quotation system 自动报价系统
1*p6UR& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
=
z mxki 自动交易系统〔香港期货交易所有限公司〕
>fYcr #i0[ automatic adjustment mechanism 自动调整机制
eOb--@~8 automatic adjustment system 自动调整系统
rY(7IX Automatic Clearing House 自动票据交换所
~T;:Tg* automatic exchange rates accumulation system 自动化汇率累集系统
KD A8x W Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
M ]047W automatic teller machine [ATM] 自动柜员机
79 ;uHR&S autopay 自动转帐
MtL<)?HQ available assets 可用资产
%j^QK >% available fiscal reserve 现存财政储备
@ K!JE w\ available profit 可用利润
pG "wQ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+A8q.-N
G average 平均；平均数；海损
.T7 CMkYt average basic salary 平均基本薪金
zd%f5L(' average consumer expenditure 平均消费开支；一般消费开支
iYB c4 'X average cost 平均成本
c/+6M average cost of land production 增辟土地平均成本
)yy H_Ax2 average daily turnover 平均每日成交额
[lML^CYQ average daily wage rate 平均每日工资率
ZY,$oFdsi average expenditure pattern 平均开支模式
'l(s)Oa{M: average growth rate 平均增长率
zI[<uvxzW` average net fixed assets 固定资产平均净值
/lR*ab average of relatives 相对价格平均数
8a* &,W average price 平均价格
1av#u:jy~> average propensity to consume 平均消费倾向；一般消费倾向
O^!ds average propensity to save 平均储蓄倾向；一般储蓄倾向
SLEOc OAmD average rate 平均率
Evj%$7H1L1 average revenue 平均收入；平均收益
SAq .W"ri average stock 平均库存；平均存货
8T pYt)]S average yearly rent 平均年租
((`\i=-o5 avoidance of double taxation 避免双重课税
)&T 5 /+ avoidance of tax 避税
