A:
%honO@$ A share Ａ股；甲类股份
% VzKqh abatement of tax 减税；减扣免税额
fLSXPvm ABN AMRO Bank N.V. 荷兰银行
,*&G1|_6 above-the-line expenditure 线上项目支出；经常预算支出
R+nMy=I%8 above-the-line receipt 线上项目收入；经常预算收入
)LJnLo+ ABSA Asia Limited 南非联合亚洲有限公司
hq:&wN 7Q absolute change 绝对数值变更
s@z}YH absolute expenditure 实际开支
by'DQ 00 absolute guideline figure 绝对准则数字
]W Zq^'q. absolute interest 绝对权益
y" 6 y! absolute order of discharge 绝对破产解除令
}j 2Y5 absolute profit margin 绝对利润幅度
rC.eyq,105 absolute value 实值；绝对值
<V7>?U l absolutely vested interest 绝对既得权益
{NPuu?& absorbed cost 已吸收成本；已分摊成本
q}/WQ]p} < absorption 吸收；分摊；合并
cTXri8 K_ absorption rate 吸收率；摊配率；分摊率
`((Y c]:7 ACB Finance Limited 亚洲商业财务有限公司
G0`h % acceptable form of reciprocity 合理的互惠条件
#l4)HV acceptable rate 适当利率；适当汇率
Kx. X 7R acceptance agreement 承兑协议
MZpK~c1` acceptance for honour 参加承兑
aM@z ^<Ub acceptor 承兑人；接受人；受票人
b+6"#/s acceptor for honour 参加承兑人
&K43x&mFF accident insurance 意外保险
y.=/ J8-> Accident Insurance Association of Hong Kong 香港意外保险公会
]c<qM_HWg accident insurance scheme 意外保险计划
ew;ur? accident year basis 意外年度基准
]J* , g, accommodation 通融；贷款
\S*$UE]uG accommodation bill 通融票据；空头票据
,bM-I2BR accommodation party 汇票代发人
ly4s"4v account balance 帐户余额；帐户结余
P7 ]z account book 帐簿
Q~MC7-n > account collected in advance 预收款项
Q .9qImgN account current book 往来帐簿
5GA\xM - account of after-acquired property 事后取得的财产报告
LAP 6U.m'd account of defaulter 拖欠帐目
6ns! ~g@ account payable 应付帐款
kM'"4[,nz account payee only [A/C payee only] 只可转帐；存入收款人帐户
[97KBoSU account receivable 应收帐款
c9\2YKo account receivable report 应收帐款报表
anj#@U;! account statement 结单；帐单；会计财务报表
+vNZW@_$D account title 帐户名称；会计科目
ari7 iF ~j accountant's report 会计师报告
^A][)* SZ Accountant's Report Rules 会计师报告规则
Y XU|h accounting and auditing procedure 会计与审计程序；会计与核数程序
$B#6tk~u Accounting Arrangements 《会计安排》
B d^"=+c4 accounting basis 会计基础
Fhv2V,nZ< accounting by Official Receiver 破产管理署署长呈交的帐目
T1` |~Z?g- Accounting Circular 《会计通告》
C@Nv;;AlU accounting class 会计类别
+&X%<S
W accounting date 记帐日期；会计结算日期
-w;(cE accounting for money 款项核算
v }sY|p" Accounting Officer 会计主任
Og2vGzD accounting period 会计报告期；会计期
p1D[YeF4 accounting policy 会计政策；会计方针
cO \- accounting practice 会计惯例
t ?h kL accounting principle 会计准则
$s4Wk q accounting record 会计记录
_TUk(Qe accounting report 会计报告
TgTnqR@/ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V $|< Accounting Society of China 中国会计学会
sow d`I~ accounting statement 会计报表
4J|t?]ij|E accounting system 会计制度；会计系统
YC=S5; accounting transaction 会计事项；帐务交易
T#
lP!c accounting treatment 会计处理
/({;0I*!i accounting year 会计年度
B_ja&) !s1 accretion 增值；添加
.}k(L4T|= accrual 应计项目；应累算数目
nx:KoB"ny accrual basis 应计制；权责发生制
FP#FB$eP
accrual basis accounting 应计制会计；权责发生制会计
.lBgp=! accrue 应累算；应计
!)qQbk accrued benefit 应累算利益
e8h,,:l3j accrued charges 应计费用
'~ 4pl0TWc accrued cumulative preference share dividend 应累算的累积优先股股息
T"T;`y@ ( accrued expenses 应累算费用
1AHx"e,;L accrued interest payable 应付利息；应计未付利息
g7CXlT0Q6 accrued interest receivable 应收利息；应计未收利息
W%e_~$H0 accrued right 累算权益
Sf/q2/r?6[ accruing profit 应累算的利润
x|0:P sE accumulated fiscal reserve 累积财政储备
#5&jt@NS accumulated profit 累积利润；滚存溢利
.fzu"XAPu accumulated reserve 累积储备
cBYfXI0` accumulation of surplus income 累积收益盈余
Eq^uKi acquired assets 既得资产
v8/6 wy? acquisition 收购；购置；取得
TwvAj#j acquisition cost 购置成本
a=xT(G0Re acquisition expenses 购置费用
pilh@#_h acquisition of 100% interest 收购全部股权
EPX8Wwf acquisition of control 取得控制权
H@l}[hkP acquisition of fixed assets 购置固定资产
>Z Ke acquisition of shell “买壳”
S'U@X acquisition price 收购价
zSv^<`X3 act of God 天灾
tfkr+
/ acting partner 执事合伙人
a$9A(Pte active market 买卖活跃的市场；交投畅旺的市场；旺市
?$z.K>S5 active partner 积极参与的合伙人
Ogg#jx (4 active trading 交投活跃
p T[gdhc actual circulation 实际流通
K"<*a"1I actual cost 实际成本
JR9$. fGJ actual expenditure 实际开支；实际支出
"R9Yb,tIN actual income 实际入息；实际收入；实际收益
I,ci >/+b actual market 现货市场
_2hXa!yO actual price 现货价；实际价格
k$Rnj`*^ actual profit 实际利润
wU`!B<,j actual quotation 实盘；实际价位；实际报价
yg;_.4TpIO actual year basis 按实际年度计算
TNY4z( r actuals 实货
* zVvQ= actuarial investigation 精算调查
u-DK_^v4M actuarial principle 精算原则
t~M
$%)h actuarial report 精算师报告
OQ4c#V? Actuarial Society of Hong Kong 香港精算学会
-Dzsa actuarial valuation 精算师估值
f+Dn9t actuary 精算师
w 7-WUvxl ad referendum agreement 暂定协议；有待覆核的协定
=y%rG :! ad valorem duty 从价税；按值征税
] c} 91 ad valorem duty system 从价税制
JmOW~W ad valorem fee 从价费
N;HIsOT}t ad valorem tariff 从价关税
9.M{M06; additional allowance 额外免税额
O\OE0 [[ additional amount for unexpired risk 未过期风险的额外款额
{SG>' KXZ additional assessable profit 补加应评税利润
:Dl% _ l additional assessment 补加评税
>_ X/[< additional commitment 额外承担
X1A<$Am1 additional commitment vote 额外承担拨款
Vf-5&S&9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Omag)U)IPh additional dependent parent allowance 供养父母额外免税额
fP%Fyg^k additional provision 额外拨款
:DkAQ-<~ additional stamp duty 附加印花税
beZ(o ?uK additional tax 补加税罚款；补加税款
dl l%4Sd Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
no Nm^hFL adjudged bankrupt 被裁定破产
q]<x Mg#nu adjudicated bankrupt 裁定破产人
,
fb(
WY adjudication fee 裁定费；评定印花税额手续费；评估契据费
N
dR ] adjudication of bankruptcy 裁定破产；宣告破产
r$nkU4N' adjudication of insolvency 裁定无力偿还债务
W7UtA.2LT adjusted actual 经调整的实数；调整后的实数
FA>1x*;c adjusted current assets 经调整的流动资产；调整后的流动资产
6J%iZ adjusted figure 经调整的数字；调整后的数额
en9en=n| adjusted liabilities 经调整的负债；调整后的负债
_$/
+D:K adjusted loss 经调整的亏损；调整后的亏损
Sl~x$9` 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
X QbNH~ adjusted profit 经调整的利润；调整后的利润
L2-^! ' adjusted surplus 经调整的盈余额；调整后的盈余额
mog9 jw adjusted value 经调整的价值；调整后的价值
b> cafu adjustment 调整；修订；理算〔保险〕
~!+h?[miV adjustment centre 调剂中心
\&A+s4c") adjustment lag 调整过程的时间差距；调整时差
w@]jpH;WX adjustment mechanism 调整机制
mVm4fHEYwU adjustment of loss 亏损调整
Rt=
X% [YL adjustment process 调整过程；调整程序
hSqMaX%G adjustment range 调整幅度
2HOe__Ns administered exchange rate 受管制汇率
M?o{STt Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
FMu !z
administration expenses 行政费用
;Gm>O7"|@ administration fee 手续费；行政费
!Qu PG/=X administration in bankruptcy 破产管理
V 2kWiyN administration order 遗产管理令
s3lJu/Xe{ administrator 管理人；遗产管理人
@?2n]n6 administrator of the estate 遗产管理人
g0#q "v55 admission of debt 债项承认书
)&Z>@S^ admission of proof 接纳债权证明
K&pM o . advance 放贷款项；垫付款项；预支款项；预付款项
d c^Vc{26Z advance account 暂支帐目；预付款帐户
}. %s
xw advance compensation 预付补偿金
9NIy# advance from shareholder 股东垫款
& 5
<** advance pending reimbursement 预支以待日后付还
rFXSO=P?Z advanced economy 先进经济体系
{-*\w-~G advancement 预付；预付财产
0B3 Q Vbp' advances warrant 垫款令
C;#" td advancing 贷出
L :U4N* adverse balance 逆差
^o%_W0_r adverse exchange 逆汇
e)pT C97^L advertisement addressed to shareholders 在报章刊登的致股东通告
/GsrGX8 advice for collection 托收通知书
;9rTE|n advice of drawing 提款通知书；汇票通知书
l L2-.!]R advice of payment 付款通知
l]vohLz
3! Advisory Committee [Securities and Futures Commission]
fykI,! 谘询委员会〔证券及期货事务监察委员会〕
tSw>@F M Advisory Committee on Diversification 经济多元化谘询委员会
G.VYp6)5 affidavit 誓章；遗产申报誓章
I]sqi#h$2W affidavit of no receipt 述明无收款的誓章
7,_-XV2 affiliate 联号；联营公司；附属公司
ag]*DsBt affiliated company 附属公司；联号；联营公司
\8_V(lU
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ABWb>EZ 8 affordability 负担能力
+rQg7a} African Development Bank [AfDB] 非洲开发银行
+>E 5X4JC after-acquired property 事后取得的财产
q0|Z oP after-hours dealing 市后交易
z<QIuq after-tax profit 税后盈利；税后利润；税后溢利
SL *DK . agency agreement 代理协议
E *4t8 agency expenses 代理机构的开支
Rkv agency fee 代理费
>6K4b/.5 w Agency Law 《代理法》
??TdrTS agent 代理人；承销人
</w 7W3F agent of company 公司代理人
y''0PSfb# agent's fee 代理人费；经纪费
<lx^aakk! aggregate 总计；总数；总体数字
r
}
7:#XQ aggregate amount 总款额；总额
e 2*F;.) aggregate assets and liabilities 总体资产与负债
7ti< aggregate at constant price 按固定价格计算的总体数字
,^+#M{Z aggregate demand 总需求
2E$i_jc aggregate gross position 总持仓量
s*{mT6s+T aggregate limit 总限额
}B*,mn2N aggregate of salaries tax 合计薪俸税
LY 1KQu Y aggregate performance 总体表现；总体业绩
ftW{C1,U7 aggregate supply 总体供应
+G\0L_B aggregate surplus 总盈余
O2@"
w2 3 aggregate total 整体总额
Q2R-z^pd aggregate value 总值；合计价值
H:E5xz3V Q aggregated basis 合计基准
ris;Iu^v0 aggregated net chargeable income 合计应课税入息实额
xc *!W*04 aggregation 合并计算；合计；总和
u
S( @?m$ aggregation of incomes of husband and wife 夫妇入息合并计算
b60[({A\s& aggregation of property 财产的总和
b#}t:yy agio 差价；贴水
?k
w/S4 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》
bQ=s8' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0Ts!(b]B 《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》
s9:%s*$u Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
l) i v\j 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
%30T{n: Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
I W8. 《香港政府和大韩民国政府关于相互促进和保护投资协定》
g?$e^ls agreement for a settlement 授产协议
z-)*Q agreement for assignment 转让协议
P[1m0!,B agreement for sale 售卖协议；买卖协议
8 +L7E- agreement for sale and purchase 买卖协议
J2Y 3e r agreement for the payment of interest 支付利息协议
xLLC)~ agreement for the repayment of money 还款协议
,?#*eJD agreement of reinsurance 再保险协议
FB.!`%{ Agricultural Bank of China 中国农业银行
~ \-r air passenger departure tax 飞机乘客离境税
]#M/$?!]g2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
UJ9q-r airport tax 机场税
dRM5urR6, alcohol duty 酒精税
!}j,TPpG alienation 让与；让渡；转让
WkcH 5[ alimony 生活费；赡养费
zdT ->% All Ordinaries Index [AOI] 所有普通股指数
6BR \iZ all risks 全险；综合险
u[:
P All Sales Record for Stock Market 《股票市场成交报告》
U !.~ XT= Allied Capital Resources Limited 新联财务有限公司
0~:e SWz= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
zv|M*Wu allocation letter 拨款信件
b3P9Yoj- allocation of fund 分配款项；预留款项
GW:\l~ d allocation of profit 利润分配；溢利分配
8_+vb#M allocation warrant 拨款令
rt,0j/o.1 allotment 分配；配股
^$ 8Vh =D allotment notice 股份配售通知；配股通知
*+N ZQjl' allotment of shares 股份分配
Q h
1q allowable 可获宽免；免税的
=05iW allowable business loss 可扣除的营业亏损
w64.R4 e allowable expenses 可扣税的支出
;*"!:GR% h allowance 免税额；津贴；备抵；准备金
' '%;EW> allowance for debts 债项的免税额
okVp\RC allowance for depreciation by wear and tear 耗损折旧免税额
dp33z " <3 allowance for funeral expenses 殡殓费的免税额
X!2.IsIS8 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Q Id"C l)3 allowance for repairs and outgoings 修葺及支出方面的免税额
)#)nBM2\ allowance to debtor 给债务人的津贴
!~ BZHi6\ alteration of capital 资本更改
3^j~~ "2,w alternate trustee 候补受托人
3"f)*w7d amalgamation 合并
V^9$t/c & ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|K'Gw}fX/ ambit of charges 征税范围；收费范围
B-B?Ff> amended valuation 经修订的估值
g"TPII$ American Commodities Exchange 美国商品交易所
8x!+tw7 American Express Bank Limited 美国运通银行
g & |4 American Stock Exchange 美国证券交易所
0>I]=M]@ amortization 摊销
QQ5 lW amount due from banks 存放银行同业的款项
j{-mQTSD amount due from banks abroad 存放海外银行同业的款项
**Qe`}E: amount due from holding companies 控股公司欠款
wBg<Q{ J amount due from local banks 存放本港银行同业的款项
M-}j9,oR` amount due to banks 银行同业的存款
7W6eiUI' amount due to banks abroad 海外银行同业的存款
3"HGEUqA amount due to holding companies 控股公司存款
D)f5pEq' amount due to local banks 本港银行同业的存款
Z TN:|IKT amount due to outport banks 外埠银行同业的存款
b nA T,v{ amount for note issue 发行纸币的款额
Mp]yKl amount of bond 担保契据的款额
4jDs 0Hn" amount of consideration 代价款额
uWJ#+XK. amount of contribution 供款数额
N8Rm}) amount of indebtedness 负债款额
de R$ amount of principal of the loan 贷款本金额
L$oia)%t- amount of rates chargeable 应征差饷数额
; ,Of\Efc| amount of share capital 股本额
5HWwl.D amount of sums assured 承保款额
fF8a 1XV amount of variation 变动幅度
?7fQ1/emhO amount of vote 拨款数额
MLkL.1eGSb amount payable 应付款额
z Y$X|= f amount receivable 应收款额
+Q@/F~1@6@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
EX+={U|ua$ analysis 分析
x`};{oz; ancillary risk 附属风险
'd|Q4RE+W annual account 周年帐目；周年帐目报表；年度决算；年结
\O8Y3|< annual accounting date 年结日期
?Zc/upd:$N annual allowance 每年免税额；年积金；年度津贴；年津
j |^-1X annual balance 年度余额
NB|RZf9 M annual disposable income 每年可动用收入
v9j4|w annual estimates 周年预算
Yio>ft&g] annual fee 年费
xI/ {)I1f annual general meeting 周年大会
zbF:R[ ) annual growth rate 年增率；每年增长率
^yEj]]6 annual long-term supplement 长期个案每年补助金
*F 26}q annual pensionable emolument 可供计算退休金的年薪
.g6PrhzFbk annual report 年报
Pg!;o=
{ M Annual Report on the Consumer Price Index 《消费物价指数年报》
n"^/UQ|#j annual return 周年报表；周年申报表；每年报税表格
$V`KrA~] Annual Return Rules 《周年报表规则》
.}L-c>o"o annual review of consumer prices 每年消费物价回顾
m &0(% annual roll-forward basis 逐年延展方式
8`L#1ybMO annual salary 年薪
)OW(T^>_'I annual statement 年度报表；年度决算表
C8bGae( Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
0 %GqCg annuitant 年金受益人
CjC'"+[w annuity 年金
p=mCK@ annuity contract 年金合约
v!pj v% annuity on human life 人寿年金
l|R<F;| antecedent debt 先前的债项
N$=(1`zM= ante-dated cheque 倒填日期支票
;~'cITL anticipated expenditure 预期开支
vp )}/&/ anticipated net profit 预期纯利
a>&;K@ anticipated revenue 预期收入
uQ)JC 7b\ anti-inflation measure 反通货膨胀措施
%
K9;
qJ5 anti-inflationary stance 反通货膨胀立场
\-$b o= s. apparent deficit 表面赤字
4Vb}i[</ apparent financial solvency 表面偿债能力
6b#:H~ < apparent partner 表面合伙人
[9db=$v8$ application for personal assessment 个人入息课税申请书
gL[1w M%? application of fund 资金应用
XEvG hy# application to release as liquidator and to destruct the books of accounts and documents
<WQ<<s@#pb 申请免除清盘人职务及毁灭帐簿与文件
avHD'zU}N appointed actuary 委任精算师
2yEO=SN,( appointed auditor 委任核数师；委任审计师
7\\~xSXh appointed trustee 委任的受托人
ex@,F,u>o appointer 委任人
h X>VVeIZ apportioned pro rata 按比例分摊
${E[pT apportionment 分配；分摊
uI[-P}bSc& Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
}rj C_q apportionment formula 分摊方程式
#x4h_K
Y apportionment of estate duty 遗产税的分摊
?[hy|r6$ appraisal 估价；评估
2 0Cie
q appreciable growth 可观增长
(T%F!2i([U appreciable impact 显着影响
yKe*<\ appreciable increase 可观增长
&(H) gjH appreciation 增值；升值
%ojR?=O N appreciation against other currencies 相对其他货币升值
-$L],q_S^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|5<& r]xN appreciation tax 增值税
=x='<{jtgW appropriation 拨款；拨用；拨付
y'0dl "Dy\ appropriation account 拨款帐目
!ho5V A t Appropriation Bill 拨款法案
|&0 "N[t appropriation-in-aid system 补助拨款办法
.%J?T5D approved assets 核准资产
8XS {6< approved basket stock 认可一篮子证券
AihL>a% approved budget 核准预算
qmue!Fv#g approved charitable donation 认可慈善捐款
]@ Sc} approved charitable institution 认可慈善机构
"&~?Hzm approved currency 核准货币；认可货币
5Sm 5jRr approved estimates 核准预算
T je o*n ^ approved estimates of expenditure 核准开支预算
B:6 sVJ approved overseas insurer 核准海外保险人
IQk# approved overseas trust company 核准海外信托公司
8f{}ce'E* approved pooled investment fund 核准汇集投资基金
kYI(<oTY~ approved provident fund scheme 认可公积金计划
bD-/ZZz approved provision 核准拨款
8}pcanPg approved redeemable share 核准可赎回股份
qUoMg%Z%l approved regional stock 认可地区性证券
Rvu3Qo+ approved retirement scheme 认可退休金计划
4U! .UNi approved subordinated loan 核准附属贷款
Tk v arbitrage 套戥；套汇；套利
+/~\ b/ arbitrageur 套戥者；套汇者
q563,s arbitrary amount 临时款项
jL7MmR#y5" arrangement 措施；安排；协定
xvx\H' arrears 欠款
fw:^Lyn9$ arrears of pay 欠付薪酬
e>vUkP y arrears of revenue 逾期未收税款；逾期未收的帐项
QS=$#Gp articles of association 组织章程；组织细则；组织章程细则
e` Zg7CaDd Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"k6IV&0
3x ascertainment of profit 确定利润
c~L6fvS "Asia Clear" “亚洲结算系统”
!6tC[W` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
n6!Ihip$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<zDw& s 2 Asian Development Fund [ADF] 亚洲发展基金
yd2qf Asian dollar bond 亚洲美元债券
@DQ"vFj6< Asian dollar market 亚洲美元市场
1$!RKqT Asian dollar rate 亚洲美元利率
J?Ep Nie Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(15Yw9Mv Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
YqY6\ mo asked price 沽盘；喊价；索价；卖方报价
>NOYa3 assessable income 应评税入息
hRy }G'0 assessable loss 应评税亏损
'd.@4 9
assessable profit 应评税利润
oRbYna?J assessable value 应评税值
Q@ ) rw0$ assessed profit 估定利润
1=q?#PQ assessed value 经评估价值
/o1)ZC$ assessment 评税；评定；估价；评税单
zIQc#F6\5 assessment number 评税编号；估价编号
@aD~YtL"n assessment of additional tax 补加税评税
/6+%(f}7l assessment of performance 业绩评估；实绩评价
klC^xSx Assessor 评税主任
r4NT`&`g? asset price bubbles 资产价格泡沫
hTtp-e` asset-backed securities 具资产保证的证券
Ae_ E;[mj assets accretion 资产增值
RBD 7mpd assets and liabilities 资产与负债
wpdE I( assets betterment statement 资产递增表；资产改进表
q' V{vFfY% assets lending 实物放款；有抵押贷款
Ah>krE0t assets of the company passing on the death 死者去世时转移的公司资产
/ ?[g B: s assets pledged as security for liabilities 用作负债抵押的资产
13&>w{S} assets portfolio 资产投资组合
+heS\I_Mp assets price 资产价格
7 fzyD assets quality 资产质素
:XQ assets realization 资产变现
'lRHdD}s assets refinancing arrangement 资产再集资安排
F+$@3[Q`N assets securitization 资产证券化
@[b:([ assets situated outside Hong Kong 在香港以外地方的资产
t y< tv|p assets stripping 削减资产；拆卖资产
lPN< rgg assets value 资产值
,WDAcQ8\ assignee 承让人
muX4 Y1M_ assignment 转让；转让书；转让契
5WJkeG ba assignment of interest 权益转让
.9fluAG assignment of letters patent and trade mark 专利证书及商标转让
4e#K.HU_ assignment of property 物业转让；物业转让书
U}wq~fD assignment right 转让权
%^%-h} 1 assignor 转让人
l`%}
{3r9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
>T*g'954xF Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
n`KXJ?t associate member 附属会员
|AfQ_iT6c associated body corporate 相联法人团体
\\G6c4 fC associated company 相联公司；联属公司
,M h/3DPgE associated corporation 相联法团
O/^w!
:z' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?ZV 0
公认会计师公会〔英国〕
^oB1 &G Association of Futures Exchange Brokers 香港期货经纪协会
1&pP}v ? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|M/
\'pOe association of underwriters 承保人组织
PZhZK
VZx assumption of control 接管
OK J%M]< assurance 担保；保险；转易；转易书
JHZo:Ad -& assurance of interest 权益的转易
:=7 '1H at 19XX price 按一九ＸＸ年价格计算
x7 1!r at a discount 按赔价计算；按贴水价格计算；打折扣
Xsn - +e at a premium 按溢价计算；按升水价格计算
I2lZ>3X{ at call 通知付款；按通知
P~ZV:Of at constant market price 按固定市价计算
~ kJpB t7M at constant price 按固定价格计算
wXZY5-h4 at cost 按成本计算
KC -aLq/ at current market price 按当时市价计算；按现时市价计算
kGq f@
I+ at current price 按当时价格计算；按现时价格计算
E0Y/N? at factor cost 按要素成本计算；按生产要素成本计算
9 la~3L_g at money-of-the-day price 按付款当日价格计算
yaXa8v'oC at or better 按指定或较佳价位〔买卖指令〕
# +]! u%n at par 按面值计算；平价
V1>94/waa at sight 见票即付
*Z2Q]?:{
i at the close 按收市盘
nkj'AH"2 at the opening 按开市盘
8 42+KLS attestation 见证；见证条款
x,c68Q)g at-the-money option 平价期权
`6sQlCOnF attorney 受权人；受托代表人
%R"/`N9R, attornment 新拥有人承认书
&2]D+aL|h attributable profit 可归属利润
d1La7|43u attributable share value 可归属股份价值
[=1?CD Auckland Stock Exchange 奥克兰证券交易所
Msu2OF *x auction 拍卖
+&zC mkVC7 auctioneer 拍卖商
ye7&y4v+ audit 审计；核数
YY<?w Audit Commission 审计署
cRr `r[t Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
MNmQ%R4jRN 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〕
9k^=m)yS' audit review 帐目审查
h GXD u;{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*AQbXw]w audited account 审计帐目；经审计的帐目
P1 >X5: audited annual account 经审计的周年帐目
8Xzx ;-&4 audited balance sheet 经审计的资产负债表
y" -{6{3 auditor 核数师；核数主任；审计师
7[1
R}G V auditor's certificate 核数师证明书；审计师证明书
)t ch>.EQ_ auditor's report 核数师报告；审计师报告
0i `Zy! Aussie bond 澳元债券
+5mkMZ austerity budget 紧缩预算
SW'KYzn Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
qm5pEort Australia All Ordinaries Index 澳洲所有普通股票指数
j77}{5@p Australian Dollar [AUD] 澳元
~MQf($] Australian Options Market 澳大利亚期权市场
Q%1;{5 Australian Securities Commission 澳洲证券事务监察委员会
T2; 9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
q.F1 Jj Australian Stock Exchange 澳大利亚证券交易所
B "zg85
e Austrian Schilling [ATS] 奥地利先令
3 v$4LY authentication 认证；鉴证
#}yFHM?i authority to purchase 委托购买证；委购书
7 ~8Fs@ authorization 认可；核准；授权；授权书
%9Fg1LH42r authorization by direction 指示授权
=e/ 4Gs0* authorization by instruction 指令授权
L^s;kkB authorization by warrant 令状授权
8J1.(Mw b? authorization of unit trust 单位信托的认可
J*C*]( authorized agent 指定代理人
1H
6Wrik authorized capital 法定资本
.T-p]9*p authorized clerk 出市员
ZSt
ww{Z authorized dealer 认可交易商
g|_*(=Q authorized financial institution 认可财务机构
pdiZ"pe authorized fund 认可基金
"Oko|3 authorized fund house 获授权的基金公司；认可基金公司
[E7@W[ xr authorized institution 认可机构
Jz0S2& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
oA@^N4PD authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
mXaUW gO authorized insurer 获授权保险人；获认可承保人
@+#p: sE authorized investment 特准投资项目
+= ~}PF authorized person 获授权人
&L~rq)r/& authorized representative 获授权代表
?.ihWbW_ authorized share capital 法定股本
6Ymk 8.PF automated quotation system 自动报价系统
e' VX yf Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
l'\b(3JF 自动交易系统〔香港期货交易所有限公司〕
}rZ=j6 Z
automatic adjustment mechanism 自动调整机制
p<19 Jw< automatic adjustment system 自动调整系统
J CfToFB Automatic Clearing House 自动票据交换所
ra2q. H automatic exchange rates accumulation system 自动化汇率累集系统
Oh4WYDyT
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
F[Sat;Sll automatic teller machine [ATM] 自动柜员机
dtl< autopay 自动转帐
i UB ni&B available assets 可用资产
U .(_n available fiscal reserve 现存财政储备
r1atyK available profit 可用利润
1dsxqN(: Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\c}r6xOr average 平均；平均数；海损
j=S"KVp9NF average basic salary 平均基本薪金
wJkkc9Rh'( average consumer expenditure 平均消费开支；一般消费开支
2]ljm] \l average cost 平均成本
+]vl8, 4@ average cost of land production 增辟土地平均成本
9Bw"VN]W average daily turnover 平均每日成交额
_Z2)e*( average daily wage rate 平均每日工资率
?3N8 6Qj average expenditure pattern 平均开支模式
P@?CQ vMx average growth rate 平均增长率
':$a6f &T average net fixed assets 固定资产平均净值
X5[sw;rk average of relatives 相对价格平均数
\RO Sd average price 平均价格
>WX'oP(< average propensity to consume 平均消费倾向；一般消费倾向
mIodD)?{ average propensity to save 平均储蓄倾向；一般储蓄倾向
~vF o 0k( average rate 平均率
a$8?0` ( average revenue 平均收入；平均收益
b] V=wZ
o average stock 平均库存；平均存货
gHshG;z* average yearly rent 平均年租
{A w3Itef avoidance of double taxation 避免双重课税
RUu' 9#fq avoidance of tax 避税
