A:
i6" /GSA
A share Ａ股；甲类股份
p !+7F\ abatement of tax 减税；减扣免税额
/`M> 3q[ ABN AMRO Bank N.V. 荷兰银行
\9U4V>p above-the-line expenditure 线上项目支出；经常预算支出
\hjGw,d above-the-line receipt 线上项目收入；经常预算收入
+N161vo7 ABSA Asia Limited 南非联合亚洲有限公司
FmfPi
.;1 absolute change 绝对数值变更
xwjim7# _: absolute expenditure 实际开支
|4UU`J9M absolute guideline figure 绝对准则数字
v&6=(k{E@R absolute interest 绝对权益
-hM
nA)+ absolute order of discharge 绝对破产解除令
#q;hX;Va absolute profit margin 绝对利润幅度
L{v^: absolute value 实值；绝对值
U6hT*126 absolutely vested interest 绝对既得权益
$ae*3L>5M absorbed cost 已吸收成本；已分摊成本
;5wmQFr absorption 吸收；分摊；合并
CYr2~0<g absorption rate 吸收率；摊配率；分摊率
RwH<JaL: ACB Finance Limited 亚洲商业财务有限公司
-29 Sw acceptable form of reciprocity 合理的互惠条件
; Nw . acceptable rate 适当利率；适当汇率
J 4$^Hr acceptance agreement 承兑协议
V:M$-6jv acceptance for honour 参加承兑
5 z ebH acceptor 承兑人；接受人；受票人
\z}/=Qgc acceptor for honour 参加承兑人
VS$ZR'OP0 accident insurance 意外保险
j@1rVOmK Accident Insurance Association of Hong Kong 香港意外保险公会
<Sxsmf0" accident insurance scheme 意外保险计划
IAr accident year basis 意外年度基准
@w1@|"6vF accommodation 通融；贷款
Jjb(l W accommodation bill 通融票据；空头票据
RB5fn+FiZ accommodation party 汇票代发人
p_!;N^y. account balance 帐户余额；帐户结余
E$z)$`"1 account book 帐簿
,&S ^R yc account collected in advance 预收款项
+ahr-v^R< account current book 往来帐簿
FzOr#(^ account of after-acquired property 事后取得的财产报告
,2F4S5F~rC account of defaulter 拖欠帐目
1vcI`8%S+u account payable 应付帐款
zu<8% account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q AJX7 account receivable 应收帐款
-.A8kJ account receivable report 应收帐款报表
?^z!yD \ account statement 结单；帐单；会计财务报表
gf!hO$sQ3 account title 帐户名称；会计科目
{}?;|&_ accountant's report 会计师报告
9`J!]WQ1[ Accountant's Report Rules 会计师报告规则
CIt>D'/YT accounting and auditing procedure 会计与审计程序；会计与核数程序
xF)AuGdp\ Accounting Arrangements 《会计安排》
(wmMHo| accounting basis 会计基础
"7R"(.~> accounting by Official Receiver 破产管理署署长呈交的帐目
@l9 qH1
Accounting Circular 《会计通告》
K
7)1wiEj accounting class 会计类别
15Vb`Vf`N accounting date 记帐日期；会计结算日期
}i1p &EN^ accounting for money 款项核算
C24[brf Accounting Officer 会计主任
sIu k accounting period 会计报告期；会计期
/^~3Ib8Fw+ accounting policy 会计政策；会计方针
,s'78Dc$ accounting practice 会计惯例
9X8{"J accounting principle 会计准则
L&1VPli accounting record 会计记录
z\Y+5< a accounting report 会计报告
~mc7O Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$'3`$
Accounting Society of China 中国会计学会
`nc cRy< l accounting statement 会计报表
SWr?>dl accounting system 会计制度；会计系统
so|5HR| accounting transaction 会计事项；帐务交易
$AAv%v accounting treatment 会计处理
tE0DST/ accounting year 会计年度
!j8h$+:K accretion 增值；添加
PMk3b3)Z accrual 应计项目；应累算数目
(: IUg
accrual basis 应计制；权责发生制
96a A2s1 accrual basis accounting 应计制会计；权责发生制会计
)r v5Q H`i accrue 应累算；应计
D'aq^T' accrued benefit 应累算利益
@psyO]D=j% accrued charges 应计费用
f[3 DKA accrued cumulative preference share dividend 应累算的累积优先股股息
ko2Kz
k accrued expenses 应累算费用
vS-k0g; accrued interest payable 应付利息；应计未付利息
kVs'>H@FY accrued interest receivable 应收利息；应计未收利息
<}b`2/wP accrued right 累算权益
)/H=m7 }1h accruing profit 应累算的利润
PL/as3O^A accumulated fiscal reserve 累积财政储备
9I8{2] accumulated profit 累积利润；滚存溢利
5EDN 9?a accumulated reserve 累积储备
e&f9/rfx accumulation of surplus income 累积收益盈余
hoI?,[@F acquired assets 既得资产
)xiiTkJ d5 acquisition 收购；购置；取得
D<$~bUkxR acquisition cost 购置成本
>*H>'O4 acquisition expenses 购置费用
<}-[9fW acquisition of 100% interest 收购全部股权
-x2/y:q ` acquisition of control 取得控制权
{]pl T~{e acquisition of fixed assets 购置固定资产
}l&Uh &B` acquisition of shell “买壳”
trmCIk&Fkj acquisition price 收购价
\o9-[V#Gm act of God 天灾
Z<ozANbk acting partner 执事合伙人
Z^,C><Yt active market 买卖活跃的市场；交投畅旺的市场；旺市
/>;1 } active partner 积极参与的合伙人
tLe!_p) active trading 交投活跃
2yR*<yj actual circulation 实际流通
2# l<L># actual cost 实际成本
\|nF55W [ actual expenditure 实际开支；实际支出
8<M'~G%CEq actual income 实际入息；实际收入；实际收益
Z`nHpmNM actual market 现货市场
;T~] |#T\6 actual price 现货价；实际价格
S?n k9 T+ actual profit 实际利润
q }e"E
cr actual quotation 实盘；实际价位；实际报价
'/U[ ui0{ actual year basis 按实际年度计算
_x 'R8/ actuals 实货
$j:$
` actuarial investigation 精算调查
XVAy uuTg\ actuarial principle 精算原则
"P HkbU actuarial report 精算师报告
0 F-X.Dq Actuarial Society of Hong Kong 香港精算学会
q}>1Rr|U` actuarial valuation 精算师估值
y0cHs|8 actuary 精算师
9Y!N\-x` ad referendum agreement 暂定协议；有待覆核的协定
24PEt%2 ad valorem duty 从价税；按值征税
w@Uw8b ad valorem duty system 从价税制
} r$&"wYM ad valorem fee 从价费
a AZS^S4v ad valorem tariff 从价关税
CI"7* z_ additional allowance 额外免税额
k\$)) <3 additional amount for unexpired risk 未过期风险的额外款额
^%|,G:r additional assessable profit 补加应评税利润
)I'?]p< additional assessment 补加评税
~> &7~N8 additional commitment 额外承担
D7|[:`` additional commitment vote 额外承担拨款
4Gs#_|! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:;W[@DeO[ additional dependent parent allowance 供养父母额外免税额
A^:[+PJHN additional provision 额外拨款
!E!i`yF additional stamp duty 附加印花税
r!SMF ]?SJ additional tax 补加税罚款；补加税款
r _nB-\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
e5G)83[= adjudged bankrupt 被裁定破产
&5puGnTZ adjudicated bankrupt 裁定破产人
"s!!\/^9C adjudication fee 裁定费；评定印花税额手续费；评估契据费
| N_tVE adjudication of bankruptcy 裁定破产；宣告破产
n&ZA rJ adjudication of insolvency 裁定无力偿还债务
1Q\P]
- adjusted actual 经调整的实数；调整后的实数
|S.G# za adjusted current assets 经调整的流动资产；调整后的流动资产
|f), dC adjusted figure 经调整的数字；调整后的数额
C'&)""3d adjusted liabilities 经调整的负债；调整后的负债
2 Ya)I k{ adjusted loss 经调整的亏损；调整后的亏损
W Ll_;BgN adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
[8|Y2Z\N adjusted profit 经调整的利润；调整后的利润
CXt9 5O? adjusted surplus 经调整的盈余额；调整后的盈余额
I?` }h}7. adjusted value 经调整的价值；调整后的价值
]&6# {I- adjustment 调整；修订；理算〔保险〕
a (AKVk\ adjustment centre 调剂中心
8* 7 t1$ adjustment lag 调整过程的时间差距；调整时差
U-Ia$b-5! adjustment mechanism 调整机制
yUV0{A-q{0 adjustment of loss 亏损调整
j1{|3#5V adjustment process 调整过程；调整程序
p F kA, adjustment range 调整幅度
iUSP+iC , administered exchange rate 受管制汇率
Zjis0a]v~k Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
I\ e?v`e administration expenses 行政费用
?;84 M@ administration fee 手续费；行政费
|^fubQs;2 administration in bankruptcy 破产管理
rEz-\jLD~ administration order 遗产管理令
y/=:F=H@w administrator 管理人；遗产管理人
H$'|hUwds% administrator of the estate 遗产管理人
O/g|E47 admission of debt 债项承认书
DUH\/<^g admission of proof 接纳债权证明
x/~qyX8vo advance 放贷款项；垫付款项；预支款项；预付款项
]xGo[:k|E advance account 暂支帐目；预付款帐户
F6>K FU8 advance compensation 预付补偿金
vHR-mQ Us advance from shareholder 股东垫款
_Z~cJIEU advance pending reimbursement 预支以待日后付还
)Z6bMAb0'N advanced economy 先进经济体系
| OW/-&) advancement 预付；预付财产
<Z{pjJ/ advances warrant 垫款令
n>Cl;cN= advancing 贷出
B
~u9"SR. adverse balance 逆差
590.mCm adverse exchange 逆汇
F`!B!uY advertisement addressed to shareholders 在报章刊登的致股东通告
L8OW@)| advice for collection 托收通知书
x)evjX=q advice of drawing 提款通知书；汇票通知书
'{]1!yMh advice of payment 付款通知
"FuOWI{in Advisory Committee [Securities and Futures Commission]
y 98 v 谘询委员会〔证券及期货事务监察委员会〕
BR&T,x/d Advisory Committee on Diversification 经济多元化谘询委员会
~K'e}<-G affidavit 誓章；遗产申报誓章
}f
rij1/G affidavit of no receipt 述明无收款的誓章
l^`& Tnzv affiliate 联号；联营公司；附属公司
<//82j+px affiliated company 附属公司；联号；联营公司
&d,chb ( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
\9;SOA v affordability 负担能力
dA,irb I0W African Development Bank [AfDB] 非洲开发银行
' Cki"4%< after-acquired property 事后取得的财产
nsT]Yxo%M after-hours dealing 市后交易
I+JWDYk after-tax profit 税后盈利；税后利润；税后溢利
0*e)_l! agency agreement 代理协议
|W't-}yf agency expenses 代理机构的开支
P9d%80(b4 agency fee 代理费
m(2(Caz{ Agency Law 《代理法》
T ,' {0q agent 代理人；承销人
4Vv~ agent of company 公司代理人
3C:!\R agent's fee 代理人费；经纪费
kXj rc aggregate 总计；总数；总体数字
NxOiT#YH aggregate amount 总款额；总额
!v/j*'L<M} aggregate assets and liabilities 总体资产与负债
woSO 4e/ aggregate at constant price 按固定价格计算的总体数字
F4P=Wz] aggregate demand 总需求
D8 S?xK 7[ aggregate gross position 总持仓量
0P M F)';R aggregate limit 总限额
oA nNdo aggregate of salaries tax 合计薪俸税
[_$r- F A aggregate performance 总体表现；总体业绩
rTJ='<hIy aggregate supply 总体供应
)7X+T'?% aggregate surplus 总盈余
V)pn)no'V aggregate total 整体总额
%:jVx aggregate value 总值；合计价值
w@K4u{| aggregated basis 合计基准
@k<
e] @r aggregated net chargeable income 合计应课税入息实额
XsH(8 -n0 aggregation 合并计算；合计；总和
<V> [H7 aggregation of incomes of husband and wife 夫妇入息合并计算
/ mdPYV aggregation of property 财产的总和
R1!F mZW8 agio 差价；贴水
WA'& 0i4 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
96NZ r T Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
XwZ~pY ~ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
ywSV4ZtM Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~ RdD6V 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Nu/D$m 'PY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
jb~W(8cj 《香港政府和大韩民国政府关于相互促进和保护投资协定》
qcNu9Ih agreement for a settlement 授产协议
5g x9W\a ? agreement for assignment 转让协议
&1=Je$, agreement for sale 售卖协议；买卖协议
-K"" 4SC2 agreement for sale and purchase 买卖协议
b 8vyJb,K agreement for the payment of interest 支付利息协议
RFsd/K; Zp agreement for the repayment of money 还款协议
DGs=.U-=e agreement of reinsurance 再保险协议
'ycr/E&m{ Agricultural Bank of China 中国农业银行
Dw%V.J/&o air passenger departure tax 飞机乘客离境税
>AtW Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
V6c>1nZ airport tax 机场税
oVD)Fb%[i9 alcohol duty 酒精税
|b
BA0.yS alienation 让与；让渡；转让
[lU0TDq alimony 生活费；赡养费
BLepCF38 All Ordinaries Index [AOI] 所有普通股指数
b]-~{' + all risks 全险；综合险
.5S< G)Ja
All Sales Record for Stock Market 《股票市场成交报告》
A QUl:0! Allied Capital Resources Limited 新联财务有限公司
8 !R +wy all-items index [Consumer Price Index] 总指数〔消费物价指数〕
pBZf=!+E allocation letter 拨款信件
QNN* /n allocation of fund 分配款项；预留款项
34D7qR allocation of profit 利润分配；溢利分配
?Aq
\Gr allocation warrant 拨款令
%OV)O - allotment 分配；配股
+vDED OS1 allotment notice 股份配售通知；配股通知
a/ 4!zT allotment of shares 股份分配
sI/]pgt2 allowable 可获宽免；免税的
|9fvj6?Y allowable business loss 可扣除的营业亏损
x|7vN E=Q allowable expenses 可扣税的支出
n?UFF i+a allowance 免税额；津贴；备抵；准备金
Wzn!BgxRr allowance for debts 债项的免税额
H'2J! /V allowance for depreciation by wear and tear 耗损折旧免税额
4 !q4WQ ; allowance for funeral expenses 殡殓费的免税额
}L!%^siG_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Wl29xY}`{! allowance for repairs and outgoings 修葺及支出方面的免税额
A"Prgf
eT allowance to debtor 给债务人的津贴
T#o?@ ; alteration of capital 资本更改
h/LlH9S:! alternate trustee 候补受托人
Gz_[|,i amalgamation 合并
A^%li^qz ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
MV(Sb:RZ ambit of charges 征税范围；收费范围
]* #k|>Fl amended valuation 经修订的估值
i"B q*b@ American Commodities Exchange 美国商品交易所
F0 D7+-9[ American Express Bank Limited 美国运通银行
7 ] )cu>/ American Stock Exchange 美国证券交易所
L[j73z' amortization 摊销
@) \{u$ amount due from banks 存放银行同业的款项
dj; Zzt3 amount due from banks abroad 存放海外银行同业的款项
' XbrO|% amount due from holding companies 控股公司欠款
rUz-\H(- amount due from local banks 存放本港银行同业的款项
AZ HZUd4 amount due to banks 银行同业的存款
.5tE, (<? amount due to banks abroad 海外银行同业的存款
8Qo~ zO amount due to holding companies 控股公司存款
e@`"V,i amount due to local banks 本港银行同业的存款
Miw*L;u@W amount due to outport banks 外埠银行同业的存款
h1A/:/_M6 amount for note issue 发行纸币的款额
|e%o amount of bond 担保契据的款额
_MI8P/ amount of consideration 代价款额
fOHg z ,x= amount of contribution 供款数额
}+m")=1{ amount of indebtedness 负债款额
AeZ__ X amount of principal of the loan 贷款本金额
'g@Yra&09 amount of rates chargeable 应征差饷数额
O} &%R: amount of share capital 股本额
.boBo$f
amount of sums assured 承保款额
FG6bKvEQm^ amount of variation 变动幅度
Ofm?`SE*| amount of vote 拨款数额
-".q=$f amount payable 应付款额
!EuqJ j h amount receivable 应收款额
c@&`!e Amsterdam Stock Exchange 阿姆斯特丹证券交易所
I\8F.J1_ analysis 分析
rD?G7l<~>_ ancillary risk 附属风险
g,YJh(|#{ annual account 周年帐目；周年帐目报表；年度决算；年结
'L yEdlC ] annual accounting date 年结日期
?b,x;hIO annual allowance 每年免税额；年积金；年度津贴；年津
r YP72< annual balance 年度余额
[2l2w[7Rid annual disposable income 每年可动用收入
zT< P_l annual estimates 周年预算
~x #RI t annual fee 年费
gx55.} annual general meeting 周年大会
c?/R=/H annual growth rate 年增率；每年增长率
^{m&2l&87 annual long-term supplement 长期个案每年补助金
26D,(Y$* annual pensionable emolument 可供计算退休金的年薪
"gQ-{ W annual report 年报
:p|wo"=@Ge Annual Report on the Consumer Price Index 《消费物价指数年报》
vTk\6o q annual return 周年报表；周年申报表；每年报税表格
Bokpvd-c7 Annual Return Rules 《周年报表规则》
c2o.H!> annual review of consumer prices 每年消费物价回顾
|l#<vw
wE annual roll-forward basis 逐年延展方式
4[P]+Z5b+ annual salary 年薪
|ler\"Eu annual statement 年度报表；年度决算表
;iq5 8. Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
"rJJ~[Y annuitant 年金受益人
MKPw;@- annuity 年金
Pf/_lBtL annuity contract 年金合约
EG&97l b annuity on human life 人寿年金
`J v~.EF% antecedent debt 先前的债项
}NgevsV>; ante-dated cheque 倒填日期支票
}QzF.![~z anticipated expenditure 预期开支
WW&ag r anticipated net profit 预期纯利
~#SLb=K anticipated revenue 预期收入
4Y/kf%]]A anti-inflation measure 反通货膨胀措施
|H%[tkW6c anti-inflationary stance 反通货膨胀立场
7J6D wh{ apparent deficit 表面赤字
*]#(?W.$w apparent financial solvency 表面偿债能力
+WTO_J7 apparent partner 表面合伙人
1<(('H application for personal assessment 个人入息课税申请书
a^x t9o` application of fund 资金应用
t8:QK9|1 application to release as liquidator and to destruct the books of accounts and documents
W)z@>4`Bb 申请免除清盘人职务及毁灭帐簿与文件
'lIj89h<E appointed actuary 委任精算师
T4fVZd)x appointed auditor 委任核数师；委任审计师
gb vMS*KQz appointed trustee 委任的受托人
g[% ^OT# appointer 委任人
,"xr^@W apportioned pro rata 按比例分摊
D9
\!9 7 apportionment 分配；分摊
OC5\3H Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Tfow_t}\ apportionment formula 分摊方程式
=Y ]'wb apportionment of estate duty 遗产税的分摊
DPg\y".4Y& appraisal 估价；评估
H)rE-7(f ! appreciable growth 可观增长
AL{r/h appreciable impact 显着影响
5f jL appreciable increase 可观增长
];
Z[V appreciation 增值；升值
sL",Ho appreciation against other currencies 相对其他货币升值
ah2L8jN" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
sgfci{~ appreciation tax 增值税
{?YBJnG}x appropriation 拨款；拨用；拨付
{4^NZTjd@ appropriation account 拨款帐目
R|g50Q Appropriation Bill 拨款法案
QJ^'Uyfdn appropriation-in-aid system 补助拨款办法
!l|fzS8g approved assets 核准资产
/BQB 7vL approved basket stock 认可一篮子证券
'?O_(%3F0 approved budget 核准预算
AA &>6JB{ approved charitable donation 认可慈善捐款
uN*Ynf(:- approved charitable institution 认可慈善机构
> [r ,X$ ] approved currency 核准货币；认可货币
t#N@0kIX. approved estimates 核准预算
{7Qj+e^ approved estimates of expenditure 核准开支预算
B }t529Z approved overseas insurer 核准海外保险人
h6;vOd~% approved overseas trust company 核准海外信托公司
es!>u{8) approved pooled investment fund 核准汇集投资基金
~m6b6Aj@6 approved provident fund scheme 认可公积金计划
!4vepa}Y approved provision 核准拨款
&G$K. q approved redeemable share 核准可赎回股份
%/}46z9\ approved regional stock 认可地区性证券
!e?2
x@J approved retirement scheme 认可退休金计划
R|'ftFebB. approved subordinated loan 核准附属贷款
} l<:^ lX arbitrage 套戥；套汇；套利
+[B@83 arbitrageur 套戥者；套汇者
,TlYQ/j%h arbitrary amount 临时款项
aQ HB arrangement 措施；安排；协定
SSn{,H8/j arrears 欠款
PdqyNn= arrears of pay 欠付薪酬
t->I# t7 arrears of revenue 逾期未收税款；逾期未收的帐项
q(\kCU y! articles of association 组织章程；组织细则；组织章程细则
Y{ I,ipU. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
wz f ascertainment of profit 确定利润
bR'UhPs-8; "Asia Clear" “亚洲结算系统”
T8NDS7&? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
:y1,OR/k Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Px?zih!6 Asian Development Fund [ADF] 亚洲发展基金
KXT9 Wt= Asian dollar bond 亚洲美元债券
((AIrE>Rr Asian dollar market 亚洲美元市场
jT*?Z:U Asian dollar rate 亚洲美元利率
PrhGp
_5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
cq "#[y$r Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
/N7.| XI. asked price 沽盘；喊价；索价；卖方报价
T!X`"r I assessable income 应评税入息
?+G
/ 5,e assessable loss 应评税亏损
srK9B0I assessable profit 应评税利润
h'.B-y~c assessable value 应评税值
Oh5aJ)"D assessed profit 估定利润
LV@tt&|N
assessed value 经评估价值
!W/"Z!k assessment 评税；评定；估价；评税单
m[qW)N:w assessment number 评税编号；估价编号
~cul;bb# assessment of additional tax 补加税评税
I~ Q
G assessment of performance 业绩评估；实绩评价
w5`EJp8MC Assessor 评税主任
|ITh2m asset price bubbles 资产价格泡沫
Ya;y@44 asset-backed securities 具资产保证的证券
?izl#? assets accretion 资产增值
3(`P x} assets and liabilities 资产与负债
k]rc -c- assets betterment statement 资产递增表；资产改进表
[LM9^*sG2V assets lending 实物放款；有抵押贷款
7O,!67+^~ assets of the company passing on the death 死者去世时转移的公司资产
6h7TM?lt assets pledged as security for liabilities 用作负债抵押的资产
ldt]=Sqy assets portfolio 资产投资组合
%5!K?,z% assets price 资产价格
{a0yHy$H assets quality 资产质素
y I } > assets realization 资产变现
ej,R:}C%` assets refinancing arrangement 资产再集资安排
,olP} assets securitization 资产证券化
4{ [d '-H5 assets situated outside Hong Kong 在香港以外地方的资产
q!{>Nlk assets stripping 削减资产；拆卖资产
fZb}- assets value 资产值
vZ1?4 hG assignee 承让人
7Y5.GW\^ assignment 转让；转让书；转让契
$r )NL assignment of interest 权益转让
nP_)PDTFp assignment of letters patent and trade mark 专利证书及商标转让
0 YAH[YF assignment of property 物业转让；物业转让书
W'6sY@0m assignment right 转让权
#^{%jlmHxJ assignor 转让人
a SMoee@! associate 有联系的人；有关连人士；相联者；合伙人；联系人
'Pxq>Os Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
kK :U+`+ associate member 附属会员
q6}KOO ) associated body corporate 相联法人团体
zUq(bD associated company 相联公司；联属公司
:eIQF7- associated corporation 相联法团
v.hQ 9#: Association of Chartered Certified Accountants [ACCA] [United Kingdom]
xlH3t&i7 公认会计师公会〔英国〕
5\}E4y Association of Futures Exchange Brokers 香港期货经纪协会
5A+@xhRf Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
CSY-{ association of underwriters 承保人组织
"^)GnK +- assumption of control 接管
*fz#B/ _o assurance 担保；保险；转易；转易书
U4qk<! assurance of interest 权益的转易
/D964VR1M\ at 19XX price 按一九ＸＸ年价格计算
wVs"+4l< at a discount 按赔价计算；按贴水价格计算；打折扣
0lV;bVa% at a premium 按溢价计算；按升水价格计算
v3{%U 1>}v at call 通知付款；按通知
V9jxmu F, at constant market price 按固定市价计算
+Vi L" at constant price 按固定价格计算
Z5
7.+z< at cost 按成本计算
x~=Mn%Ew0 at current market price 按当时市价计算；按现时市价计算
qWf[X' at current price 按当时价格计算；按现时价格计算
hM[3l1o{| at factor cost 按要素成本计算；按生产要素成本计算
?Qx4Z3n at money-of-the-day price 按付款当日价格计算
)+ 'r-AF* at or better 按指定或较佳价位〔买卖指令〕
U8-OQ:2. at par 按面值计算；平价
y06xl:iQwF at sight 见票即付
p:W{c/tV at the close 按收市盘
Uf
M Q?(, at the opening 按开市盘
{+GR/l\!# attestation 见证；见证条款
5{#s<%b. at-the-money option 平价期权
/8!n7a7 attorney 受权人；受托代表人
mn\A)R Q attornment 新拥有人承认书
v7Ps-a) attributable profit 可归属利润
y0-UO+ ; attributable share value 可归属股份价值
\hn$-'=4 Auckland Stock Exchange 奥克兰证券交易所
'oH3| auction 拍卖
R.DUfU"gp auctioneer 拍卖商
8I Ip,#%v audit 审计；核数
HA7%8R*.2i Audit Commission 审计署
s T "q] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'$eJA TtC 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Z} t^i^u audit review 帐目审查
z 2jC48~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8vtembna4 audited account 审计帐目；经审计的帐目
z' Z[mrLq audited annual account 经审计的周年帐目
NqGSoOjIO2 audited balance sheet 经审计的资产负债表
Od ^Sr4C auditor 核数师；核数主任；审计师
xRdx`
YY u auditor's certificate 核数师证明书；审计师证明书
"RM\<) IF auditor's report 核数师报告；审计师报告
wOCAGE g Aussie bond 澳元债券
L[A?W austerity budget 紧缩预算
%n GjP^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+S[3HX7H Australia All Ordinaries Index 澳洲所有普通股票指数
2Q\\l @b\ Australian Dollar [AUD] 澳元
Jz3,vV fQ: Australian Options Market 澳大利亚期权市场
`34{/ }w Australian Securities Commission 澳洲证券事务监察委员会
rZcSG(d`53 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/AyxkXq Australian Stock Exchange 澳大利亚证券交易所
Jp%5qBS^ Austrian Schilling [ATS] 奥地利先令
^sFO[cYo authentication 认证；鉴证
eB=&(ZT authority to purchase 委托购买证；委购书
yTh%[k authorization 认可；核准；授权；授权书
f8aY6o"i authorization by direction 指示授权
!c{F{ t-a authorization by instruction 指令授权
Pr(@&:v: authorization by warrant 令状授权
\G7F/$g authorization of unit trust 单位信托的认可
yP>025o't authorized agent 指定代理人
>iRkhA=Vg authorized capital 法定资本
B f]Bi~w< authorized clerk 出市员
Wz"H.hf authorized dealer 认可交易商
iU37LODa2T authorized financial institution 认可财务机构
;gSRpTS: authorized fund 认可基金
,W|-?b? authorized fund house 获授权的基金公司；认可基金公司
AO]cnh C authorized institution 认可机构
%>_6&A{K,d authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)7 .DF|A authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
l"1D' H k authorized insurer 获授权保险人；获认可承保人
W]7 /
e authorized investment 特准投资项目
'
|B 3@9 < authorized person 获授权人
{jmy:e2 authorized representative 获授权代表
,7c Rd }1Y authorized share capital 法定股本
e0(aRN{W automated quotation system 自动报价系统
#v xq|$e Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Rz|@Bx B>n 自动交易系统〔香港期货交易所有限公司〕
R3l{.{3p2 automatic adjustment mechanism 自动调整机制
Bf;_~1+vLG automatic adjustment system 自动调整系统
1' v!~*af Automatic Clearing House 自动票据交换所
: v;U 7 automatic exchange rates accumulation system 自动化汇率累集系统
Yz Q1c~+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
%)?jaE}[ automatic teller machine [ATM] 自动柜员机
5B4/2q= autopay 自动转帐
'&B4Ccn<V available assets 可用资产
la_c:#ho available fiscal reserve 现存财政储备
%dg [ho available profit 可用利润
e @anX^M; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/ + % average 平均；平均数；海损
p /VVb% average basic salary 平均基本薪金
3]*1%=~X/ average consumer expenditure 平均消费开支；一般消费开支
@v2ko5 average cost 平均成本
.6azUD4 average cost of land production 增辟土地平均成本
j]<K%lwp average daily turnover 平均每日成交额
){"?@1vP average daily wage rate 平均每日工资率
kVs YB average expenditure pattern 平均开支模式
Cd"{7<OyM4 average growth rate 平均增长率
;-kDJ i average net fixed assets 固定资产平均净值
9g5h~ Ma average of relatives 相对价格平均数
J:glJ '4E average price 平均价格
=(D"(OsQ/ average propensity to consume 平均消费倾向；一般消费倾向
U |%}B( average propensity to save 平均储蓄倾向；一般储蓄倾向
#IM .7`I average rate 平均率
CCe>*tdf average revenue 平均收入；平均收益
ZDbe]9#Xh average stock 平均库存；平均存货
Ch G7>4:\ average yearly rent 平均年租
o#,^7ln avoidance of double taxation 避免双重课税
qE8aX*A1/ avoidance of tax 避税
