A:
39A|6> -? A share Ａ股；甲类股份
T?CQgVR abatement of tax 减税；减扣免税额
cZ3A~dTOR ABN AMRO Bank N.V. 荷兰银行
A3|2;4t above-the-line expenditure 线上项目支出；经常预算支出
mbH My[R above-the-line receipt 线上项目收入；经常预算收入
N f ZC} ABSA Asia Limited 南非联合亚洲有限公司
+xQj-r)- absolute change 绝对数值变更
R)-~5"}~ absolute expenditure 实际开支
@(IA:6 GN absolute guideline figure 绝对准则数字
4lI&y<F absolute interest 绝对权益
eoJ*?v absolute order of discharge 绝对破产解除令
[8>#b_> absolute profit margin 绝对利润幅度
m[v%Qe|~ absolute value 实值；绝对值
r`i.h ^2De absolutely vested interest 绝对既得权益
8X/SNRk6p absorbed cost 已吸收成本；已分摊成本
H(kxRPH4@] absorption 吸收；分摊；合并
=.l>Uw! absorption rate 吸收率；摊配率；分摊率
Z/q'^PB
p ACB Finance Limited 亚洲商业财务有限公司
y ji >vJHu acceptable form of reciprocity 合理的互惠条件
=3PZG dWD acceptable rate 适当利率；适当汇率
ni6zo~+W] acceptance agreement 承兑协议
{vk%&{D0) acceptance for honour 参加承兑
N' 0nt]&a acceptor 承兑人；接受人；受票人
\H
5t-w= acceptor for honour 参加承兑人
h6?o)Q>N accident insurance 意外保险
pZ]&M@Ijp Accident Insurance Association of Hong Kong 香港意外保险公会
G=l:v accident insurance scheme 意外保险计划
xl Q]"sm1 accident year basis 意外年度基准
t ?05 accommodation 通融；贷款
!Ej?9LHo accommodation bill 通融票据；空头票据
[LrO"9q( accommodation party 汇票代发人
# )s
+I2 account balance 帐户余额；帐户结余
iLN O}EUL account book 帐簿
O^8=Xj #} account collected in advance 预收款项
Zzmo7kFx3 account current book 往来帐簿
7!;zkou account of after-acquired property 事后取得的财产报告
0^)~p{Zh account of defaulter 拖欠帐目
Jl|^^? account payable 应付帐款
G?!8T91; account payee only [A/C payee only] 只可转帐；存入收款人帐户
%S^ :5#9 account receivable 应收帐款
AC!yc(^< account receivable report 应收帐款报表
nI] zRd uC account statement 结单；帐单；会计财务报表
^CD? SP"i account title 帐户名称；会计科目
^S 45!mSb accountant's report 会计师报告
n8JM
0 U- Accountant's Report Rules 会计师报告规则
>
w SI0N accounting and auditing procedure 会计与审计程序；会计与核数程序
MRT<hB Accounting Arrangements 《会计安排》
]Bs{9=2 accounting basis 会计基础
k%iwt]i% accounting by Official Receiver 破产管理署署长呈交的帐目
"whs?^/ Accounting Circular 《会计通告》
fcy4?SQ.<i accounting class 会计类别
VxE;tJ>1 accounting date 记帐日期；会计结算日期
, eSpt #M accounting for money 款项核算
7jG fQ Accounting Officer 会计主任
5mZwg(si accounting period 会计报告期；会计期
CZ>Ujw=&k accounting policy 会计政策；会计方针
TP/bX&bjCy accounting practice 会计惯例
nRT ]oAi accounting principle 会计准则
])q,mH accounting record 会计记录
uX%$3k accounting report 会计报告
w-C%,1F,/ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
TaF;P GjVw Accounting Society of China 中国会计学会
QB ! % accounting statement 会计报表
_C19eW' accounting system 会计制度；会计系统
T7o7t5* accounting transaction 会计事项；帐务交易
d^ `; tD accounting treatment 会计处理
C=2DxdZG accounting year 会计年度
bf.yA:~U accretion 增值；添加
nWh f accrual 应计项目；应累算数目
hZWkw{c accrual basis 应计制；权责发生制
\ 7IT[<Se accrual basis accounting 应计制会计；权责发生制会计
(iIzoEpb8W accrue 应累算；应计
`i+2YCk accrued benefit 应累算利益
)`6O SB accrued charges 应计费用
9W-1P} e, accrued cumulative preference share dividend 应累算的累积优先股股息
8"p rWAN accrued expenses 应累算费用
\GKR(~f accrued interest payable 应付利息；应计未付利息
1H -~+lf accrued interest receivable 应收利息；应计未收利息
}a#=c*+_ accrued right 累算权益
Sggl*V/q accruing profit 应累算的利润
w c\`2( accumulated fiscal reserve 累积财政储备
mHa~c(x accumulated profit 累积利润；滚存溢利
-$49l accumulated reserve 累积储备
"<f?.l\+ accumulation of surplus income 累积收益盈余
[+="I
& acquired assets 既得资产
[.w `r>kZI acquisition 收购；购置；取得
[)il_3t acquisition cost 购置成本
&wN}<G e6 acquisition expenses 购置费用
0uIBaW3s acquisition of 100% interest 收购全部股权
p*Yx1er1 acquisition of control 取得控制权
<9T,J" y acquisition of fixed assets 购置固定资产
b
`bg`}x acquisition of shell “买壳”
(y1S*_D
acquisition price 收购价
KHGUR(\Rd6 act of God 天灾
)*Wz5x acting partner 执事合伙人
tu /4 active market 买卖活跃的市场；交投畅旺的市场；旺市
j?g#8L;W\w active partner 积极参与的合伙人
2fNNdxdbT active trading 交投活跃
HrMbp actual circulation 实际流通
O[z6W. actual cost 实际成本
}:QoY Nq actual expenditure 实际开支；实际支出
>/NegJh'F} actual income 实际入息；实际收入；实际收益
.~T I%&# actual market 现货市场
2|U6dLZ! actual price 现货价；实际价格
3+q-yP#X actual profit 实际利润
A, (9|#%L actual quotation 实盘；实际价位；实际报价
P%
8U actual year basis 按实际年度计算
3,#v0 # actuals 实货
Om_ "X6 actuarial investigation 精算调查
hh2& FI actuarial principle 精算原则
lR mVeq: actuarial report 精算师报告
[nlq(DGJhp Actuarial Society of Hong Kong 香港精算学会
`:jF%3ks+0 actuarial valuation 精算师估值
e)}=T0
s actuary 精算师
TtQd#mSI\ ad referendum agreement 暂定协议；有待覆核的协定
7!)VO D8Z ad valorem duty 从价税；按值征税
PYzTKjw
ad valorem duty system 从价税制
e2 g`T{6M ad valorem fee 从价费
[xQ.qZ[h& ad valorem tariff 从价关税
Qstd;qE~ additional allowance 额外免税额
ln":j?` additional amount for unexpired risk 未过期风险的额外款额
M(uJ'Ud/! additional assessable profit 补加应评税利润
73_-7'^mQ additional assessment 补加评税
;e9&WEG_\ additional commitment 额外承担
0-57_";%Q additional commitment vote 额外承担拨款
zQUNvPYM additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
25r3[gX9` additional dependent parent allowance 供养父母额外免税额
'@IReMl additional provision 额外拨款
B__e*d:)!m additional stamp duty 附加印花税
.9Dncsnf,` additional tax 补加税罚款；补加税款
5@
Hg 4. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9xE_Awlc85 adjudged bankrupt 被裁定破产
G({VK adjudicated bankrupt 裁定破产人
TI0=nfj adjudication fee 裁定费；评定印花税额手续费；评估契据费
.q!i
+0 adjudication of bankruptcy 裁定破产；宣告破产
H+@?K6{h adjudication of insolvency 裁定无力偿还债务
~:| V,1 adjusted actual 经调整的实数；调整后的实数
/b/ 6*& adjusted current assets 经调整的流动资产；调整后的流动资产
Og?GYe^_ adjusted figure 经调整的数字；调整后的数额
%?F$3YN, adjusted liabilities 经调整的负债；调整后的负债
^+gD;a |t adjusted loss 经调整的亏损；调整后的亏损
NzN"_o jM adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Zv?"1Y< L adjusted profit 经调整的利润；调整后的利润
y{~tMpo< adjusted surplus 经调整的盈余额；调整后的盈余额
t**d{ P+ adjusted value 经调整的价值；调整后的价值
m9 ]Ge] adjustment 调整；修订；理算〔保险〕
1u(n[<WtT_ adjustment centre 调剂中心
{Z
Ld_VGW adjustment lag 调整过程的时间差距；调整时差
IGab~`c-[ adjustment mechanism 调整机制
k![H;}W adjustment of loss 亏损调整
2 MW7nIEs adjustment process 调整过程；调整程序
MmFtG- adjustment range 调整幅度
{~G~=sC$ administered exchange rate 受管制汇率
Ll VbY=EX7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?crK613 t administration expenses 行政费用
l-x- administration fee 手续费；行政费
|CQ0{1R1 administration in bankruptcy 破产管理
F(^#_tXP administration order 遗产管理令
<AP.m4N) _ administrator 管理人；遗产管理人
: )kHXOb. administrator of the estate 遗产管理人
_::ssnG3jT admission of debt 债项承认书
@hrIu" '! admission of proof 接纳债权证明
ikb77 ? . advance 放贷款项；垫付款项；预支款项；预付款项
|$+/IxDP advance account 暂支帐目；预付款帐户
@=Dc(5`[ advance compensation 预付补偿金
?ef7%0 advance from shareholder 股东垫款
Y##lFEt advance pending reimbursement 预支以待日后付还
h`( VMf'# advanced economy 先进经济体系
s0 Z)BR # advancement 预付；预付财产
}r;=<mc,O advances warrant 垫款令
YN 7`18u advancing 贷出
g`tV^b") adverse balance 逆差
x|() f 3{. adverse exchange 逆汇
NJ;m&Tm,DF advertisement addressed to shareholders 在报章刊登的致股东通告
'Asr,[]? advice for collection 托收通知书
@xBO[v advice of drawing 提款通知书；汇票通知书
yL
- }E advice of payment 付款通知
ou`K kY|| Advisory Committee [Securities and Futures Commission]
xD sKb_ 谘询委员会〔证券及期货事务监察委员会〕
;>F1?5 P{ Advisory Committee on Diversification 经济多元化谘询委员会
#B#xSmak affidavit 誓章；遗产申报誓章
2 !9Zw$ affidavit of no receipt 述明无收款的誓章
w@n}DC Ft affiliate 联号；联营公司；附属公司
eZ0-O /_i affiliated company 附属公司；联号；联营公司
EB6X
Yr affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'/A X 'U8Y affordability 负担能力
)_?h;wh 84 African Development Bank [AfDB] 非洲开发银行
.M ID)PY- after-acquired property 事后取得的财产
|ZXz &Xor after-hours dealing 市后交易
"=JE12=u after-tax profit 税后盈利；税后利润；税后溢利
/FC(d5I agency agreement 代理协议
8HH R agency expenses 代理机构的开支
vo2G Fo agency fee 代理费
@2-;,VL 3 Agency Law 《代理法》
9`? M-U agent 代理人；承销人
V'UFc>{o agent of company 公司代理人
PtzT >< agent's fee 代理人费；经纪费
F" 4;nU aggregate 总计；总数；总体数字
WT3g31 aggregate amount 总款额；总额
X\i;j!;d aggregate assets and liabilities 总体资产与负债
S/RChg_L5 aggregate at constant price 按固定价格计算的总体数字
(Jk[%_b>_ aggregate demand 总需求
b)E<b{'W aggregate gross position 总持仓量
o|#F@L3i aggregate limit 总限额
[,MK)7DU aggregate of salaries tax 合计薪俸税
0"ooHP$1 aggregate performance 总体表现；总体业绩
Ww#!-,*]o aggregate supply 总体供应
+Yc@<$4 aggregate surplus 总盈余
ZPz=\^ aggregate total 整体总额
NzeiGj aggregate value 总值；合计价值
L =M'QJl9 aggregated basis 合计基准
/N ob S'd aggregated net chargeable income 合计应课税入息实额
fL]jk1.Xv- aggregation 合并计算；合计；总和
?,% PemN aggregation of incomes of husband and wife 夫妇入息合并计算
whrDw1>( aggregation of property 财产的总和
BN FYUcVP agio 差价；贴水
PAx R?2m{ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
'fk6]&-I Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?5,I`9 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
ZvO1 =*
J, Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~`B ]G 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
W/CZ/Mc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ta
PqRsvu 《香港政府和大韩民国政府关于相互促进和保护投资协定》
In+2~Jw/2! agreement for a settlement 授产协议
#^$ _3A Y agreement for assignment 转让协议
F2EX7Crj agreement for sale 售卖协议；买卖协议
=qL^#h83y agreement for sale and purchase 买卖协议
2~B5?(g agreement for the payment of interest 支付利息协议
?FV%e agreement for the repayment of money 还款协议
A4b+:MQ*OX agreement of reinsurance 再保险协议
Nw -U*y Agricultural Bank of China 中国农业银行
v\?l+-A? y air passenger departure tax 飞机乘客离境税
P:3o}CB1I Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
r}:U'zlC{ airport tax 机场税
-z
se+]O` alcohol duty 酒精税
UFUEY/ q alienation 让与；让渡；转让
a0Fq $ alimony 生活费；赡养费
-%{+\x2 All Ordinaries Index [AOI] 所有普通股指数
peOoZdJd all risks 全险；综合险
5 P 5Tgk All Sales Record for Stock Market 《股票市场成交报告》
c R*~JwC: Allied Capital Resources Limited 新联财务有限公司
*~b~y7C all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{MDM= ;WP_ allocation letter 拨款信件
FP*kA_z$ allocation of fund 分配款项；预留款项
FT-=^VA\ allocation of profit 利润分配；溢利分配
}n'W 0 Sa allocation warrant 拨款令
t)~$p# NS allotment 分配；配股
V{x[^+w7X~ allotment notice 股份配售通知；配股通知
3a=\$x@ allotment of shares 股份分配
LX=v
_}l
J allowable 可获宽免；免税的
s~ o\ j/ allowable business loss 可扣除的营业亏损
0<fQjXn allowable expenses 可扣税的支出
BlcsDB =ka allowance 免税额；津贴；备抵；准备金
YIb7y1\UM allowance for debts 债项的免税额
kmtkh " allowance for depreciation by wear and tear 耗损折旧免税额
Z5EII[=$o allowance for funeral expenses 殡殓费的免税额
b@K1;A! S allowance for inflation 为通货膨胀而预留的款项；通胀准备金
} qZ^S9 allowance for repairs and outgoings 修葺及支出方面的免税额
N VB#=!S allowance to debtor 给债务人的津贴
h]&~yuI> alteration of capital 资本更改
@,]W alternate trustee 候补受托人
Sl% 6F! amalgamation 合并
/;E=)(w ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
TgJ6O,0 ambit of charges 征税范围；收费范围
\$F#bIjC amended valuation 经修订的估值
z3>4 xn{ American Commodities Exchange 美国商品交易所
_u6MSRX[6$ American Express Bank Limited 美国运通银行
UQ@szE American Stock Exchange 美国证券交易所
Nei i$ amortization 摊销
_ g,_G amount due from banks 存放银行同业的款项
HnsLYY\ amount due from banks abroad 存放海外银行同业的款项
BqdpJIr amount due from holding companies 控股公司欠款
e+>$4Jq amount due from local banks 存放本港银行同业的款项
$'<$:;4b3 amount due to banks 银行同业的存款
VRS Bf;? amount due to banks abroad 海外银行同业的存款
*m`x/_y + amount due to holding companies 控股公司存款
eY Uq0~3 amount due to local banks 本港银行同业的存款
l k
/Ke amount due to outport banks 外埠银行同业的存款
|_ U!i amount for note issue 发行纸币的款额
W%o! m,zFM amount of bond 担保契据的款额
A0v@L6m-O amount of consideration 代价款额
* Gj`1# Z$ amount of contribution 供款数额
Ag8lI+
h amount of indebtedness 负债款额
:/t_5QN amount of principal of the loan 贷款本金额
8|5+\1!#/) amount of rates chargeable 应征差饷数额
6Lg#co}9 amount of share capital 股本额
C#3&,G W amount of sums assured 承保款额
0V` ~z-# amount of variation 变动幅度
F|o 1r amount of vote 拨款数额
NdX C8 amount payable 应付款额
R9QW%!:,\2 amount receivable 应收款额
d5R2J:dI Amsterdam Stock Exchange 阿姆斯特丹证券交易所
%Q;:n Vt analysis 分析
mC?}:W M@ ancillary risk 附属风险
1|:;~9n<t annual account 周年帐目；周年帐目报表；年度决算；年结
CUBL/U\= annual accounting date 年结日期
F6:LH,~8 annual allowance 每年免税额；年积金；年度津贴；年津
2^:iU{ annual balance 年度余额
t2rZ%[O annual disposable income 每年可动用收入
r@wE ?hK annual estimates 周年预算
%*IH~/Ld;] annual fee 年费
[MKt\( annual general meeting 周年大会
3Ljj|5.q annual growth rate 年增率；每年增长率
^BW8zu@=O annual long-term supplement 长期个案每年补助金
wgq=9\+& annual pensionable emolument 可供计算退休金的年薪
ejbtdU8N< annual report 年报
!X-ThKEq Annual Report on the Consumer Price Index 《消费物价指数年报》
") nKFs5 annual return 周年报表；周年申报表；每年报税表格
%/hokyx Annual Return Rules 《周年报表规则》
/BhP`a%2Q annual review of consumer prices 每年消费物价回顾
'GO *6$/ annual roll-forward basis 逐年延展方式
,Z7Ky*<j annual salary 年薪
ZZfi,0R annual statement 年度报表；年度决算表
N.SV*G
@ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
#c'}_s2F[ annuitant 年金受益人
n0%S: ( annuity 年金
3x
z
z*
< annuity contract 年金合约
` 1y @c"t annuity on human life 人寿年金
]" j%:fr antecedent debt 先前的债项
*/$] kE ante-dated cheque 倒填日期支票
(F q]y 5 anticipated expenditure 预期开支
oU*e=uehj anticipated net profit 预期纯利
Y ._O m}H anticipated revenue 预期收入
,jD-fL/: anti-inflation measure 反通货膨胀措施
.f!:@fX>= anti-inflationary stance 反通货膨胀立场
47A[-&y*X apparent deficit 表面赤字
j)ju vat apparent financial solvency 表面偿债能力
57;(
P apparent partner 表面合伙人
s!Iinc^p application for personal assessment 个人入息课税申请书
h/// application of fund 资金应用
vy >(?[ application to release as liquidator and to destruct the books of accounts and documents
h96<9L 申请免除清盘人职务及毁灭帐簿与文件
Qkw _ 9 appointed actuary 委任精算师
y
S<&d#:" appointed auditor 委任核数师；委任审计师
q 1u_r appointed trustee 委任的受托人
>N}+O<Fc appointer 委任人
K f)$/W4 apportioned pro rata 按比例分摊
3Gw*K -. apportionment 分配；分摊
u~mpZ"9$ 3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
%O7?:#_ apportionment formula 分摊方程式
?}u][akM apportionment of estate duty 遗产税的分摊
'gsO}xj appraisal 估价；评估
{e0aH `me appreciable growth 可观增长
W v,?xm appreciable impact 显着影响
'kg~#cf/+ appreciable increase 可观增长
U2\k7I appreciation 增值；升值
x_/H appreciation against other currencies 相对其他货币升值
2_C p}P j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Lg2PP#r appreciation tax 增值税
y \dx \ appropriation 拨款；拨用；拨付
&hZ6CV{ appropriation account 拨款帐目
zhy f}Ta' Appropriation Bill 拨款法案
2j1HN appropriation-in-aid system 补助拨款办法
~i>'3j0@k approved assets 核准资产
|]-~yYqP3 approved basket stock 认可一篮子证券
eQqCRXx approved budget 核准预算
|t#s h approved charitable donation 认可慈善捐款
&rc
r>- approved charitable institution 认可慈善机构
87KSV"IU8 approved currency 核准货币；认可货币
U-{3HHA approved estimates 核准预算
S>"C}F$X approved estimates of expenditure 核准开支预算
jDj=a->e^ approved overseas insurer 核准海外保险人
>: J1Gc approved overseas trust company 核准海外信托公司
E Fu> approved pooled investment fund 核准汇集投资基金
4r7a ZDVA\ approved provident fund scheme 认可公积金计划
OXX D}-t approved provision 核准拨款
= 2} bQW approved redeemable share 核准可赎回股份
`1FNs?j approved regional stock 认可地区性证券
{%\;'&@z\ approved retirement scheme 认可退休金计划
NxFCVqGb approved subordinated loan 核准附属贷款
qa6HwlC 1 arbitrage 套戥；套汇；套利
V {}TG] arbitrageur 套戥者；套汇者
F0kQ/x arbitrary amount 临时款项
+5kQ;D{+ arrangement 措施；安排；协定
>9 <rc[ arrears 欠款
Xq cNFSo) arrears of pay 欠付薪酬
Jr>Nc}!U arrears of revenue 逾期未收税款；逾期未收的帐项
^{E_fQJX articles of association 组织章程；组织细则；组织章程细则
M?[ 'HoRo Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
s(MdjWw ascertainment of profit 确定利润
90H/Txq "Asia Clear" “亚洲结算系统”
;BHIs s7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\z.p [;'ir Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|I.5]r-EK Asian Development Fund [ADF] 亚洲发展基金
[[ }ukG4 Asian dollar bond 亚洲美元债券
-, $:^ 4 Asian dollar market 亚洲美元市场
oiz]Bd Asian dollar rate 亚洲美元利率
z34+ 1d Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Z_T~2t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*r6 v9 asked price 沽盘；喊价；索价；卖方报价
ZalL}?E
? assessable income 应评税入息
J %E0Wd assessable loss 应评税亏损
clIn}wQ assessable profit 应评税利润
b}hQU~,E assessable value 应评税值
2D3m Tpw assessed profit 估定利润
Ka"1gbJ | assessed value 经评估价值
iciRlx.$c assessment 评税；评定；估价；评税单
z qd1G(tO assessment number 评税编号；估价编号
g+ C~}M_7 assessment of additional tax 补加税评税
C Y!H)6k assessment of performance 业绩评估；实绩评价
Nk9w ;
z& Assessor 评税主任
aZ ta%3`) asset price bubbles 资产价格泡沫
mVT [:a3 asset-backed securities 具资产保证的证券
l @@ qpaH assets accretion 资产增值
) LB bA assets and liabilities 资产与负债
.e5 rKkkT assets betterment statement 资产递增表；资产改进表
q+ XU Cnv assets lending 实物放款；有抵押贷款
MLmv+ assets of the company passing on the death 死者去世时转移的公司资产
F @ZB6~T~. assets pledged as security for liabilities 用作负债抵押的资产
^4{{ +G)j assets portfolio 资产投资组合
5ai$W`6 assets price 资产价格
tZr_ {F @ assets quality 资产质素
W9A F} assets realization 资产变现
G[P<!6Id!p assets refinancing arrangement 资产再集资安排
1L3 $h0i assets securitization 资产证券化
]v$ 2JgF]@ assets situated outside Hong Kong 在香港以外地方的资产
i6^- fl assets stripping 削减资产；拆卖资产
}7qboUG e assets value 资产值
(IAR-957pN assignee 承让人
YD5mJ[1t"2 assignment 转让；转让书；转让契
os+ ]ct assignment of interest 权益转让
ip*UujmNyR assignment of letters patent and trade mark 专利证书及商标转让
cs]3Rp^g assignment of property 物业转让；物业转让书
R ~#&xfMd. assignment right 转让权
"
_TAo assignor 转让人
5N|hsfkx associate 有联系的人；有关连人士；相联者；合伙人；联系人
NRe=O*O Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
asbFNJG{ associate member 附属会员
6N.MC B^ associated body corporate 相联法人团体
S&'-wA Ed associated company 相联公司；联属公司
LO)QEUG associated corporation 相联法团
zR}vR9Ls Association of Chartered Certified Accountants [ACCA] [United Kingdom]
o~V Z%B 公认会计师公会〔英国〕
`Z
(` Association of Futures Exchange Brokers 香港期货经纪协会
Ja%i sIdh Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
X @~R < association of underwriters 承保人组织
$oi8 <8Y assumption of control 接管
Ga;Lm? 6- assurance 担保；保险；转易；转易书
hOm0ND?;1 assurance of interest 权益的转易
YUlH5rO3 at 19XX price 按一九ＸＸ年价格计算
v=YI%{tx) at a discount 按赔价计算；按贴水价格计算；打折扣
Gn% k# at a premium 按溢价计算；按升水价格计算
z+Ej`$E{lD at call 通知付款；按通知
{=P}c:i W at constant market price 按固定市价计算
iDlg>UYd at constant price 按固定价格计算
q9(hn_X@/ at cost 按成本计算
1_)Y{3L at current market price 按当时市价计算；按现时市价计算
mFBuKp+0)h at current price 按当时价格计算；按现时价格计算
m$$sNPnT at factor cost 按要素成本计算；按生产要素成本计算
%D+NrL( at money-of-the-day price 按付款当日价格计算
XC,by&nY<y at or better 按指定或较佳价位〔买卖指令〕
%lGg}9k' at par 按面值计算；平价
TnPx.mwK\ at sight 见票即付
4'L.I%#tZ at the close 按收市盘
<!~NG3KW[> at the opening 按开市盘
&3YXDNm attestation 见证；见证条款
rmhL|!
Y at-the-money option 平价期权
pA@BW:# attorney 受权人；受托代表人
va;fT+k= attornment 新拥有人承认书
s&-dLkis{u attributable profit 可归属利润
HgOrrewj attributable share value 可归属股份价值
N< aMUV m Auckland Stock Exchange 奥克兰证券交易所
FC8#XZp auction 拍卖
Odbm"Y auctioneer 拍卖商
dca?(B!'6 audit 审计；核数
D (">bR)1 Audit Commission 审计署
Jrx]/CM Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^:o^g'Yab 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〕
DA/ \[w?J audit review 帐目审查
ujb J&p
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ZJ |& t audited account 审计帐目；经审计的帐目
<{k8 K6 audited annual account 经审计的周年帐目
Xm^/t# audited balance sheet 经审计的资产负债表
oBWa\N auditor 核数师；核数主任；审计师
hKN/&P^ auditor's certificate 核数师证明书；审计师证明书
ajD/)9S auditor's report 核数师报告；审计师报告
!l1jQq_mK Aussie bond 澳元债券
}9Awv#+ austerity budget 紧缩预算
j$khG R! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
f,8PPJ:, Australia All Ordinaries Index 澳洲所有普通股票指数
e|.a%,Dcy Australian Dollar [AUD] 澳元
* l-F Australian Options Market 澳大利亚期权市场
++d[YhO Australian Securities Commission 澳洲证券事务监察委员会
qk!,:T Australian Society of Certified Practising Accountants 澳洲执业会计师公会
S~.%G)R Australian Stock Exchange 澳大利亚证券交易所
:ZU- Vi.b Austrian Schilling [ATS] 奥地利先令
t L
S$D- authentication 认证；鉴证
gnZc`)z authority to purchase 委托购买证；委购书
. &n;S';" authorization 认可；核准；授权；授权书
UAtdRVi]M authorization by direction 指示授权
r-c1_
[Q# authorization by instruction 指令授权
Uy{ZK*c8i authorization by warrant 令状授权
jG OE
CKP authorization of unit trust 单位信托的认可
+(## B pC authorized agent 指定代理人
wRQMuFGY authorized capital 法定资本
VJ|8 0?4h authorized clerk 出市员
!FbW3p f authorized dealer 认可交易商
Cq<k(TKAX authorized financial institution 认可财务机构
S(hT3MAW authorized fund 认可基金
)|L#i2?: authorized fund house 获授权的基金公司；认可基金公司
-! :h] authorized institution 认可机构
m~vEan dm authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
78FK{Cr authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Cg%}= authorized insurer 获授权保险人；获认可承保人
n,%/cU l authorized investment 特准投资项目
jg=}l1M" authorized person 获授权人
UJrN+RtL authorized representative 获授权代表
LKu
,H authorized share capital 法定股本
#:} mi;{ automated quotation system 自动报价系统
(Z at|R.F Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;%$wA5"2M 自动交易系统〔香港期货交易所有限公司〕
G'6f6i|<I@ automatic adjustment mechanism 自动调整机制
`'/1Ij+ automatic adjustment system 自动调整系统
>twog}% Automatic Clearing House 自动票据交换所
6g%~~hX automatic exchange rates accumulation system 自动化汇率累集系统
,\0>d}eh ! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
uE3xzF automatic teller machine [ATM] 自动柜员机
bODyJ7=[ autopay 自动转帐
z irnur1 available assets 可用资产
_qq>-{-Ym available fiscal reserve 现存财政储备
2p8}6y:}7 available profit 可用利润
,M$ J
yda Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
5*r5?ne average 平均；平均数；海损
{@T<eb$ d average basic salary 平均基本薪金
>D*%1LH~V average consumer expenditure 平均消费开支；一般消费开支
H.[t&VO average cost 平均成本
@ R;o $n average cost of land production 增辟土地平均成本
3+ WostOx average daily turnover 平均每日成交额
!i?aRI/6 average daily wage rate 平均每日工资率
,L^ag&!4 average expenditure pattern 平均开支模式
Y .\<P*iO average growth rate 平均增长率
d0N/!; average net fixed assets 固定资产平均净值
17B` average of relatives 相对价格平均数
XQ$9E?|= average price 平均价格
'V(9ein^Q average propensity to consume 平均消费倾向；一般消费倾向
/3Cd P'c average propensity to save 平均储蓄倾向；一般储蓄倾向
x.aqy'/ ` average rate 平均率
uKd79[1 average revenue 平均收入；平均收益
ak]H|D" 9 average stock 平均库存；平均存货
>Gxh=**F average yearly rent 平均年租
dZ'H'm;,! avoidance of double taxation 避免双重课税
c"^g*i2&0 avoidance of tax 避税
