A:
S
/hx\TzC A share Ａ股；甲类股份
UVo`jb|>
o abatement of tax 减税；减扣免税额
aSzI5J]/= ABN AMRO Bank N.V. 荷兰银行
KGz Nj% above-the-line expenditure 线上项目支出；经常预算支出
1 /. BP above-the-line receipt 线上项目收入；经常预算收入
A~?M `L>B ABSA Asia Limited 南非联合亚洲有限公司
,i 2- absolute change 绝对数值变更
i\i%Wi Rl absolute expenditure 实际开支
U\KMeaF5e- absolute guideline figure 绝对准则数字
M.W
X&;> absolute interest 绝对权益
T
ozx0??) absolute order of discharge 绝对破产解除令
3U[O : absolute profit margin 绝对利润幅度
U"PcNQy absolute value 实值；绝对值
(2g
a: }K absolutely vested interest 绝对既得权益
;8s L absorbed cost 已吸收成本；已分摊成本
f9.?+.^_ absorption 吸收；分摊；合并
hyI7X7Hy absorption rate 吸收率；摊配率；分摊率
(8d u V ACB Finance Limited 亚洲商业财务有限公司
aZFpt/.d acceptable form of reciprocity 合理的互惠条件
$D bnPZ2$ acceptable rate 适当利率；适当汇率
17LhgZs& acceptance agreement 承兑协议
5 ~Wg=u<6 acceptance for honour 参加承兑
Z>hTL_|]a{ acceptor 承兑人；接受人；受票人
;*A'2ymXUT acceptor for honour 参加承兑人
5'AP:3Gf" accident insurance 意外保险
nBh+UT} Accident Insurance Association of Hong Kong 香港意外保险公会
4Uy% wB accident insurance scheme 意外保险计划
=)a24PDG accident year basis 意外年度基准
#[+# bw_6 accommodation 通融；贷款
]I?.1X5d0 accommodation bill 通融票据；空头票据
uO%0rKW accommodation party 汇票代发人
2|nm> 4 account balance 帐户余额；帐户结余
@N=vmtLP account book 帐簿
hFrMOc& account collected in advance 预收款项
"-~ 7lY% account current book 往来帐簿
|5&+VI account of after-acquired property 事后取得的财产报告
G Ec6;uz< account of defaulter 拖欠帐目
0U '"@A
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lSxb:$g account payee only [A/C payee only] 只可转帐；存入收款人帐户
Br1R++] account receivable 应收帐款
T[oC='I+O account receivable report 应收帐款报表
u#0s nw~)/ account statement 结单；帐单；会计财务报表
]}2)U account title 帐户名称；会计科目
w0Qtr>" accountant's report 会计师报告
BEdCA]T Accountant's Report Rules 会计师报告规则
O'<V[Y} 6 accounting and auditing procedure 会计与审计程序；会计与核数程序
>B BV/C'9 Accounting Arrangements 《会计安排》
AGlB vRX7e accounting basis 会计基础
G@]3EP accounting by Official Receiver 破产管理署署长呈交的帐目
Hfcpq a Accounting Circular 《会计通告》
Jj4 HJ9 accounting class 会计类别
I2Xd "RHN accounting date 记帐日期；会计结算日期
'6so(> | accounting for money 款项核算
g'"~' Accounting Officer 会计主任
#}`sfaT accounting period 会计报告期；会计期
~6G
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accounting policy 会计政策；会计方针
&7L7|{18 accounting practice 会计惯例
d$t"Vp accounting principle 会计准则
Q: }]-lJg accounting record 会计记录
MpV<E0CmE accounting report 会计报告
/bo}I-<2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Z)?$ZI@ Accounting Society of China 中国会计学会
<kh.fu@.Q accounting statement 会计报表
-F 5B Jk accounting system 会计制度；会计系统
honh 'j accounting transaction 会计事项；帐务交易
$0])%
accounting treatment 会计处理
6u[fCGi% accounting year 会计年度
3I6ocj [, accretion 增值；添加
}v ndt*F
accrual 应计项目；应累算数目
s8h*nZ)v accrual basis 应计制；权责发生制
< b 5DX accrual basis accounting 应计制会计；权责发生制会计
Aoe\\'O|V accrue 应累算；应计
8Fn\ycX#"l accrued benefit 应累算利益
M0V<Ay\%O accrued charges 应计费用
Y|Iq~Qy~ accrued cumulative preference share dividend 应累算的累积优先股股息
]aX@(3G1s accrued expenses 应累算费用
$:9t(X)H accrued interest payable 应付利息；应计未付利息
[+ud7l accrued interest receivable 应收利息；应计未收利息
XT7m3M accrued right 累算权益
I"Oq< _ accruing profit 应累算的利润
qZ1'uln=C- accumulated fiscal reserve 累积财政储备
)6"}M;v accumulated profit 累积利润；滚存溢利
K-RmB4WI accumulated reserve 累积储备
Et=Pr+Q{c accumulation of surplus income 累积收益盈余
JZ5k3#@e acquired assets 既得资产
N\{" &e acquisition 收购；购置；取得
O]N /(pe:d acquisition cost 购置成本
%a%xUce&-X acquisition expenses 购置费用
Y_Y f'z1>[ acquisition of 100% interest 收购全部股权
X8C7d 6ca acquisition of control 取得控制权
I)HO/i 6>3 acquisition of fixed assets 购置固定资产
c -w #` acquisition of shell “买壳”
<BR^Dv07U acquisition price 收购价
.. `I <2 act of God 天灾
#M-!/E acting partner 执事合伙人
gx&es\ active market 买卖活跃的市场；交投畅旺的市场；旺市
VotC YJ active partner 积极参与的合伙人
DiFLat]X active trading 交投活跃
9+ 'i(q
z actual circulation 实际流通
r Xx# <7` actual cost 实际成本
, \4]uZ< actual expenditure 实际开支；实际支出
c_8&4 actual income 实际入息；实际收入；实际收益
<WXVUEea actual market 现货市场
x,B] J4 actual price 现货价；实际价格
'uL4ezTtA actual profit 实际利润
(x=$b(I actual quotation 实盘；实际价位；实际报价
7KC>?F actual year basis 按实际年度计算
RQVu~7d[ actuals 实货
3j7FG%\ actuarial investigation 精算调查
b8Wt NVd actuarial principle 精算原则
cu!%aM,/<- actuarial report 精算师报告
jn (x-fj6R Actuarial Society of Hong Kong 香港精算学会
c 1 YDln actuarial valuation 精算师估值
"@V yc6 L actuary 精算师
*22Vc2[i; ad referendum agreement 暂定协议；有待覆核的协定
qO6M5g: ad valorem duty 从价税；按值征税
wgl <JO ad valorem duty system 从价税制
) Sn0Y B ad valorem fee 从价费
g=Xf&}&=x ad valorem tariff 从价关税
t"=5MaQk- additional allowance 额外免税额
)+ .=z additional amount for unexpired risk 未过期风险的额外款额
yRXML\G e additional assessable profit 补加应评税利润
X%Ok "> additional assessment 补加评税
Be6Yh~m additional commitment 额外承担
mU5Ox4>&9 additional commitment vote 额外承担拨款
t. P@Ba^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
gInh+XZs additional dependent parent allowance 供养父母额外免税额
* EWWN?d additional provision 额外拨款
"\|P 6H additional stamp duty 附加印花税
<4}m: additional tax 补加税罚款；补加税款
Exb64n-_= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R%UTYRLUn adjudged bankrupt 被裁定破产
0jTReY-W adjudicated bankrupt 裁定破产人
z8\YMr 6o adjudication fee 裁定费；评定印花税额手续费；评估契据费
K[[~ G1Z adjudication of bankruptcy 裁定破产；宣告破产
ee {ToK adjudication of insolvency 裁定无力偿还债务
+B*]RL[th adjusted actual 经调整的实数；调整后的实数
kwjO5 OC8 adjusted current assets 经调整的流动资产；调整后的流动资产
e]4$H.dP
adjusted figure 经调整的数字；调整后的数额
2<D | { adjusted liabilities 经调整的负债；调整后的负债
X^\D"fmE. adjusted loss 经调整的亏损；调整后的亏损
P6+ B!pY adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
nI:M!j5s` adjusted profit 经调整的利润；调整后的利润
5(>=};r+ adjusted surplus 经调整的盈余额；调整后的盈余额
">}6i9o adjusted value 经调整的价值；调整后的价值
s9Hxiw@D adjustment 调整；修订；理算〔保险〕
y:'Ns$+ adjustment centre 调剂中心
/7}pReUj adjustment lag 调整过程的时间差距；调整时差
"i0>>@NR' adjustment mechanism 调整机制
CsZ~LQ=DB adjustment of loss 亏损调整
s6H.Q$3L adjustment process 调整过程；调整程序
a?[[F{X9^ adjustment range 调整幅度
Iz0$T .T administered exchange rate 受管制汇率
8(1*,CJQg Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
sfF ~k- administration expenses 行政费用
~I|| "$R administration fee 手续费；行政费
@KQ>DBWQM administration in bankruptcy 破产管理
EI_-5Tt RD administration order 遗产管理令
> wW{ $ administrator 管理人；遗产管理人
mnm
ZO} administrator of the estate 遗产管理人
VLXA6+ admission of debt 债项承认书
ddQ +EY@! admission of proof 接纳债权证明
wJC[[_"3 I advance 放贷款项；垫付款项；预支款项；预付款项
D$l!lRu8+L advance account 暂支帐目；预付款帐户
sq|\!T advance compensation 预付补偿金
^{M$S0g|N advance from shareholder 股东垫款
4=Th< ,< advance pending reimbursement 预支以待日后付还
t;* zr* advanced economy 先进经济体系
Am, {Fj advancement 预付；预付财产
7zu\tCWb advances warrant 垫款令
sVHF\{< advancing 贷出
4*X Nk;Dx adverse balance 逆差
E'x"EN adverse exchange 逆汇
M9iX_4 advertisement addressed to shareholders 在报章刊登的致股东通告
oU \]#e^ advice for collection 托收通知书
Rqe. =+Qs advice of drawing 提款通知书；汇票通知书
n xZz{ & advice of payment 付款通知
C19N0= Advisory Committee [Securities and Futures Commission]
A 8-[EBkK 谘询委员会〔证券及期货事务监察委员会〕
8~Kq "wrbu Advisory Committee on Diversification 经济多元化谘询委员会
e ,%|sA s[ affidavit 誓章；遗产申报誓章
DNGyE C
affidavit of no receipt 述明无收款的誓章
O#)1 zD} affiliate 联号；联营公司；附属公司
,L& yKS@ affiliated company 附属公司；联号；联营公司
KA2>[x2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8 pnD6Lp> affordability 负担能力
5,Fq:j)MxW African Development Bank [AfDB] 非洲开发银行
Skr (C5 T after-acquired property 事后取得的财产
(L(7)WbH after-hours dealing 市后交易
OxHcoNrz after-tax profit 税后盈利；税后利润；税后溢利
-06 G.;W\^ agency agreement 代理协议
Bsa;, agency expenses 代理机构的开支
TiD#t+g agency fee 代理费
~4 fE`-O Agency Law 《代理法》
mG[jR*JW agent 代理人；承销人
6 byeO &d agent of company 公司代理人
i-|N6J agent's fee 代理人费；经纪费
7 yE\, aggregate 总计；总数；总体数字
[*
<x) aggregate amount 总款额；总额
. 1kB8 &} aggregate assets and liabilities 总体资产与负债
OBWb0t5H? aggregate at constant price 按固定价格计算的总体数字
'I, a 29 aggregate demand 总需求
Y (UK:LZ' aggregate gross position 总持仓量
,`f]mv l aggregate limit 总限额
Im6gWDdq@6 aggregate of salaries tax 合计薪俸税
v0 C+DKi aggregate performance 总体表现；总体业绩
| ]G%b[ aggregate supply 总体供应
aM~IRLmK aggregate surplus 总盈余
cKTjQJ# aggregate total 整体总额
cN@_5 aggregate value 总值；合计价值
2;gv o*k aggregated basis 合计基准
TtkHMPlm_ aggregated net chargeable income 合计应课税入息实额
k L DpZ{ aggregation 合并计算；合计；总和
Y_CYx aggregation of incomes of husband and wife 夫妇入息合并计算
f1vD{M ; aggregation of property 财产的总和
}+@!c%TCx~ agio 差价；贴水
l8G1N[ 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》
k]p|kutQCy Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
jSjC43lh 《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》
0/v]YK. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Z5t^D| 《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》
J%?5d:iN+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
d5^^h< ' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ei-\t
qY_ agreement for a settlement 授产协议
(_ G >dP_ agreement for assignment 转让协议
E 0!d c agreement for sale 售卖协议；买卖协议
| y^=(|eM agreement for sale and purchase 买卖协议
C>|.0:[% agreement for the payment of interest 支付利息协议
h(=<-p @ agreement for the repayment of money 还款协议
D>|`+=1'0" agreement of reinsurance 再保险协议
)Fx]LeI; Agricultural Bank of China 中国农业银行
/4T6Z[=s air passenger departure tax 飞机乘客离境税
@ T^FOTW Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Krae^z9R airport tax 机场税
Ao\P|K9MyL alcohol duty 酒精税
Yr nC'o` alienation 让与；让渡；转让
DgT]Nty@b alimony 生活费；赡养费
5Npxs&Ea All Ordinaries Index [AOI] 所有普通股指数
]hV!lG1_ all risks 全险；综合险
;`o K5 All Sales Record for Stock Market 《股票市场成交报告》
1 ^|#QMT Allied Capital Resources Limited 新联财务有限公司
*v%y;^{k[/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
x+cL(R allocation letter 拨款信件
DKf(igw allocation of fund 分配款项；预留款项
j""ZFh04 allocation of profit 利润分配；溢利分配
$
64up! allocation warrant 拨款令
*QQeK# $s allotment 分配；配股
/0}Z>i K allotment notice 股份配售通知；配股通知
Y# }qXXZ>] allotment of shares 股份分配
6 J>A U allowable 可获宽免；免税的
]In7% Qb allowable business loss 可扣除的营业亏损
u\Cf@}5 ( allowable expenses 可扣税的支出
M{nc Wq*_j allowance 免税额；津贴；备抵；准备金
<&m50pq allowance for debts 债项的免税额
u)<]Pb})r allowance for depreciation by wear and tear 耗损折旧免税额
m[eqTh4* allowance for funeral expenses 殡殓费的免税额
P4@`C{F5m allowance for inflation 为通货膨胀而预留的款项；通胀准备金
(tYZq86` allowance for repairs and outgoings 修葺及支出方面的免税额
Z3JUYEAS allowance to debtor 给债务人的津贴
JuSS(dJw alteration of capital 资本更改
n~UI 47 alternate trustee 候补受托人
wH?) ZL amalgamation 合并
+ ,Krq 3P ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
nG<oae6z" ambit of charges 征税范围；收费范围
~Yk n|$_"I amended valuation 经修订的估值
m%6VwV7U American Commodities Exchange 美国商品交易所
= p_*lC%N American Express Bank Limited 美国运通银行
TVcA%]y{; American Stock Exchange 美国证券交易所
<<!fA ><W amortization 摊销
'S3<' X amount due from banks 存放银行同业的款项
0g[ %)C amount due from banks abroad 存放海外银行同业的款项
YVc cO~!8 amount due from holding companies 控股公司欠款
/K|(O^nw amount due from local banks 存放本港银行同业的款项
A1/@KC"&{G amount due to banks 银行同业的存款
:&wb+tV amount due to banks abroad 海外银行同业的存款
xnMcxys~ amount due to holding companies 控股公司存款
! 64Tx amount due to local banks 本港银行同业的存款
2 {?]W/&fS amount due to outport banks 外埠银行同业的存款
;j%I1k%A amount for note issue 发行纸币的款额
{_N9<i{T amount of bond 担保契据的款额
wPM&N@Pf amount of consideration 代价款额
s)- ;74( amount of contribution 供款数额
O2 >c|=# amount of indebtedness 负债款额
5TJd9:\Af amount of principal of the loan 贷款本金额
o6vn l amount of rates chargeable 应征差饷数额
op a}z-7>^ amount of share capital 股本额
MS\vrq'_ amount of sums assured 承保款额
)'~Jsg- amount of variation 变动幅度
y.A3hV%6b amount of vote 拨款数额
fk ,Vry amount payable 应付款额
b=r 3WkB6 amount receivable 应收款额
_Gq6xv\b1 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&B&8$X analysis 分析
!hq2AY&H) ancillary risk 附属风险
Rq}lW.<r annual account 周年帐目；周年帐目报表；年度决算；年结
{3x>kRaKci annual accounting date 年结日期
l
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annual allowance 每年免税额；年积金；年度津贴；年津
Nbr$G=U annual balance 年度余额
:e7\z annual disposable income 每年可动用收入
o,WjM[e annual estimates 周年预算
I]C
Y>' annual fee 年费
3aq'JVq annual general meeting 周年大会
Z$/ 76 annual growth rate 年增率；每年增长率
'TS_Am?o annual long-term supplement 长期个案每年补助金
e4` L8 annual pensionable emolument 可供计算退休金的年薪
3A`Gx# annual report 年报
YTyrX Annual Report on the Consumer Price Index 《消费物价指数年报》
At \(/Z y annual return 周年报表；周年申报表；每年报税表格
1<G+KC[F Annual Return Rules 《周年报表规则》
}PJsPIa3j annual review of consumer prices 每年消费物价回顾
?Ujg.xo\ annual roll-forward basis 逐年延展方式
ol"|?*3q annual salary 年薪
J[<Zy^"Y; annual statement 年度报表；年度决算表
jTR?!Mt 0 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
ZMQ=D!kT annuitant 年金受益人
r>fGj\#R = annuity 年金
{]+ t< annuity contract 年金合约
aB6xRn9 annuity on human life 人寿年金
Y]SF0 :v!n antecedent debt 先前的债项
o*H U^ ante-dated cheque 倒填日期支票
esJ7#Gxt anticipated expenditure 预期开支
1*=ev,Z anticipated net profit 预期纯利
tq59w anticipated revenue 预期收入
s A,bR| anti-inflation measure 反通货膨胀措施
1x|3|snz) anti-inflationary stance 反通货膨胀立场
I5M\P K/ apparent deficit 表面赤字
KzVi: Hm apparent financial solvency 表面偿债能力
^;_~ mq. apparent partner 表面合伙人
5z_d$.CIc application for personal assessment 个人入息课税申请书
5VV}w R application of fund 资金应用
m'N AM%$}J application to release as liquidator and to destruct the books of accounts and documents
!vnC-&G 申请免除清盘人职务及毁灭帐簿与文件
cR3d& /_,U appointed actuary 委任精算师
=3X>Ur appointed auditor 委任核数师；委任审计师
M<Wi:r: appointed trustee 委任的受托人
2'@m'4-N appointer 委任人
elR'e6Q apportioned pro rata 按比例分摊
,Iy c0 apportionment 分配；分摊
I uxf`sd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
CI{2(.n4 apportionment formula 分摊方程式
S-Y{Vi"2 apportionment of estate duty 遗产税的分摊
]B3](TH" appraisal 估价；评估
V#oz~G MB appreciable growth 可观增长
5 e+j51 appreciable impact 显着影响
Z oXz@/T appreciable increase 可观增长
[8 Pt$5]^ appreciation 增值；升值
:dt[ # appreciation against other currencies 相对其他货币升值
_<c"/B appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ARu_S
B appreciation tax 增值税
zhw*Bed< appropriation 拨款；拨用；拨付
B!/kC)bF: appropriation account 拨款帐目
8b?nr;@ Appropriation Bill 拨款法案
*|=D 0 appropriation-in-aid system 补助拨款办法
k K=VG<
:M approved assets 核准资产
;}+M2Ec51 approved basket stock 认可一篮子证券
8@rYT5e3c approved budget 核准预算
'o IE:#b approved charitable donation 认可慈善捐款
zufph S| approved charitable institution 认可慈善机构
y5sH7`2+5 approved currency 核准货币；认可货币
tL OGj?/r approved estimates 核准预算
Gk~aTO approved estimates of expenditure 核准开支预算
r)|~Rs!y, approved overseas insurer 核准海外保险人
Lw\u{E@ approved overseas trust company 核准海外信托公司
uU 7 <8G approved pooled investment fund 核准汇集投资基金
WPRk>j approved provident fund scheme 认可公积金计划
;JkIZ8! approved provision 核准拨款
G0 EXgq8 approved redeemable share 核准可赎回股份
P7-k!p" approved regional stock 认可地区性证券
]Uwp\2Bc approved retirement scheme 认可退休金计划
"IU}>y>J approved subordinated loan 核准附属贷款
{P6Bfh7CZ arbitrage 套戥；套汇；套利
\na$Sb+ arbitrageur 套戥者；套汇者
iLnW5yy arbitrary amount 临时款项
ZhY{,sy?QO arrangement 措施；安排；协定
$jMA(e`Ye0 arrears 欠款
Tm`@5 arrears of pay 欠付薪酬
\s#~ %l arrears of revenue 逾期未收税款；逾期未收的帐项
1;/SXJ s articles of association 组织章程；组织细则；组织章程细则
''9]`B,:a0 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&MpLm& ascertainment of profit 确定利润
gg`{kN^r.a "Asia Clear" “亚洲结算系统”
%d+Fq=< Asia Commercial Bank Ltd. 亚洲商业银行有限公司
c
\??kQH Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:z8/ iD y Asian Development Fund [ADF] 亚洲发展基金
tCrEcjT- Asian dollar bond 亚洲美元债券
f$>_>E Asian dollar market 亚洲美元市场
\uT lwS Asian dollar rate 亚洲美元利率
{LiJ=Ebt Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
1vo3aF Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=u2~=t=LV asked price 沽盘；喊价；索价；卖方报价
|> (Vo@ assessable income 应评税入息
9\Gk)0 assessable loss 应评税亏损
eI
( S)q assessable profit 应评税利润
2-'_Nwkl* assessable value 应评税值
fc~fjtqwvz assessed profit 估定利润
D]E=0+ assessed value 经评估价值
6{5T^^x?< assessment 评税；评定；估价；评税单
'yCVB&`b assessment number 评税编号；估价编号
2;sTSGD G assessment of additional tax 补加税评税
%/3+:}@G assessment of performance 业绩评估；实绩评价
>c 0leT Assessor 评税主任
O + aK#eF asset price bubbles 资产价格泡沫
qVh?%c1.Y asset-backed securities 具资产保证的证券
1#N`elm assets accretion 资产增值
7D<Aa?cv_l assets and liabilities 资产与负债
"=Z=SJ1 D assets betterment statement 资产递增表；资产改进表
h~Ir= JV assets lending 实物放款；有抵押贷款
|$/#,Dv7 assets of the company passing on the death 死者去世时转移的公司资产
g R!hN.I assets pledged as security for liabilities 用作负债抵押的资产
:W WHE ZK assets portfolio 资产投资组合
h.?<( I assets price 资产价格
}m<+tn3m assets quality 资产质素
sFZdj0tQ4 assets realization 资产变现
$@6q5Iz!& assets refinancing arrangement 资产再集资安排
( 72%au assets securitization 资产证券化
U)'YR$2< assets situated outside Hong Kong 在香港以外地方的资产
Vb? wwx7= assets stripping 削减资产；拆卖资产
/HUT6B assets value 资产值
2(! W
9#] assignee 承让人
fP<== DK assignment 转让；转让书；转让契
}N9PV/a assignment of interest 权益转让
eY` z\I assignment of letters patent and trade mark 专利证书及商标转让
EJ
{ vJZO assignment of property 物业转让；物业转让书
p Imq< Z assignment right 转让权
tfHr'Qy BC assignor 转让人
d1#lC *.Sg associate 有联系的人；有关连人士；相联者；合伙人；联系人
;L:UYhDbUx Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|34k;l]E associate member 附属会员
F
lVG, Z associated body corporate 相联法人团体
AM?Zh M associated company 相联公司；联属公司
\GHj_r associated corporation 相联法团
gIweL {Pc Association of Chartered Certified Accountants [ACCA] [United Kingdom]
i+S%e ,U* 公认会计师公会〔英国〕
?6*\ M Association of Futures Exchange Brokers 香港期货经纪协会
`%|3c Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<,O| fY% association of underwriters 承保人组织
yUcU-pQ assumption of control 接管
4%}iKoT
assurance 担保；保险；转易；转易书
EiD41N assurance of interest 权益的转易
0<uL0FOT at 19XX price 按一九ＸＸ年价格计算
KYkS ^v at a discount 按赔价计算；按贴水价格计算；打折扣
rk %p A-P2 at a premium 按溢价计算；按升水价格计算
_H U>T at call 通知付款；按通知
{6LS$3}VM at constant market price 按固定市价计算
l rPIXIM at constant price 按固定价格计算
@ [FO;4w at cost 按成本计算
6-$95.Y2 at current market price 按当时市价计算；按现时市价计算
s -6$C at current price 按当时价格计算；按现时价格计算
L7lpOy4k at factor cost 按要素成本计算；按生产要素成本计算
M`7lYw\Or! at money-of-the-day price 按付款当日价格计算
@ebY_* at or better 按指定或较佳价位〔买卖指令〕
N\s-{7K at par 按面值计算；平价
k3LHLJZ# at sight 见票即付
;]R5:LbXS at the close 按收市盘
KKk<wya&O at the opening 按开市盘
Y A+R!t:F{ attestation 见证；见证条款
d?5oJ'JU at-the-money option 平价期权
2 .Xx)(> attorney 受权人；受托代表人
;|\j][A attornment 新拥有人承认书
nIOSP :'> attributable profit 可归属利润
V,Bol(wY attributable share value 可归属股份价值
a-#$T)mmfj Auckland Stock Exchange 奥克兰证券交易所
L auction 拍卖
i%i s<' auctioneer 拍卖商
v\(6uej^ audit 审计；核数
+bso4 }rS Audit Commission 审计署
q+qF;7 dN@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
[fwk[qFa 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〕
wtL=^ audit review 帐目审查
uCt ?(E> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
LCXWpU j~ audited account 审计帐目；经审计的帐目
qz)KCEs audited annual account 经审计的周年帐目
"KCG']DF audited balance sheet 经审计的资产负债表
I=Y_EjZ D auditor 核数师；核数主任；审计师
7<:o4\q?m auditor's certificate 核数师证明书；审计师证明书
|U'` Sc auditor's report 核数师报告；审计师报告
asQ^33g z Aussie bond 澳元债券
modem6#x' austerity budget 紧缩预算
',Z]w;D!G Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Z @DDuVr Australia All Ordinaries Index 澳洲所有普通股票指数
5l,Lp'k Australian Dollar [AUD] 澳元
`)8S Ix Australian Options Market 澳大利亚期权市场
s{c|J#s Australian Securities Commission 澳洲证券事务监察委员会
%IIFLlD Australian Society of Certified Practising Accountants 澳洲执业会计师公会
i ig4JP 'h Australian Stock Exchange 澳大利亚证券交易所
x* j
eCD, Austrian Schilling [ATS] 奥地利先令
> B;YYj~f} authentication 认证；鉴证
lwG)&qyVd authority to purchase 委托购买证；委购书
d=\TC'd"{ authorization 认可；核准；授权；授权书
:rk6Stn$z authorization by direction 指示授权
Ii3F|Vb G authorization by instruction 指令授权
1#|lt\T authorization by warrant 令状授权
7#&Q-3\: authorization of unit trust 单位信托的认可
y9T 5 authorized agent 指定代理人
f6( 1 jx" authorized capital 法定资本
$WRRCB/A6 authorized clerk 出市员
mWP&N#vwh authorized dealer 认可交易商
6c>:h)? authorized financial institution 认可财务机构
<RbsQ^U authorized fund 认可基金
4"nYxL"<4 authorized fund house 获授权的基金公司；认可基金公司
.|P
:n' authorized institution 认可机构
S%?%06$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?hr z@k| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}YiFiGf, authorized insurer 获授权保险人；获认可承保人
_9=cxw i<w authorized investment 特准投资项目
y(a>Y! dgU authorized person 获授权人
all2?neK authorized representative 获授权代表
([SJ6ff]& authorized share capital 法定股本
F *U.cJ% automated quotation system 自动报价系统
zII^Ny8D Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/,< s9
: 自动交易系统〔香港期货交易所有限公司〕
p?
w^|V automatic adjustment mechanism 自动调整机制
))X"bFP!3 automatic adjustment system 自动调整系统
-U7,~z Automatic Clearing House 自动票据交换所
|rgPHRX^Hn automatic exchange rates accumulation system 自动化汇率累集系统
PgP\v -. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1=X1<@* automatic teller machine [ATM] 自动柜员机
qx 0F*EH| autopay 自动转帐
A[F@rUZp available assets 可用资产
0a!|*Z available fiscal reserve 现存财政储备
}t| i1{%_ available profit 可用利润
BNO+-ob- Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
X-CoC
average 平均；平均数；海损
|NTqJ j average basic salary 平均基本薪金
oZL# *Z(h average consumer expenditure 平均消费开支；一般消费开支
"ChJR[4@ average cost 平均成本
lQRt smZ0 average cost of land production 增辟土地平均成本
w}97`.Kt!n average daily turnover 平均每日成交额
{XC[Ia6jtL average daily wage rate 平均每日工资率
pOB<Bx5t average expenditure pattern 平均开支模式
$EdL^Q2KAy average growth rate 平均增长率
fU.z_ T[@ average net fixed assets 固定资产平均净值
n b*`GE average of relatives 相对价格平均数
7pyaHe average price 平均价格
s|[qq7 average propensity to consume 平均消费倾向；一般消费倾向
<&((vrfa average propensity to save 平均储蓄倾向；一般储蓄倾向
3/c%4b.Z average rate 平均率
ts,V+cEA average revenue 平均收入；平均收益
*k?y+}E_f average stock 平均库存；平均存货
M`*
BS average yearly rent 平均年租
fCX8s(|F avoidance of double taxation 避免双重课税
v4X ` Ul* avoidance of tax 避税
