A:
BY!M(X
jrZ A share Ａ股；甲类股份
z2Kvp"-} abatement of tax 减税；减扣免税额
!Ng~;2GoA ABN AMRO Bank N.V. 荷兰银行
HYWKx>< above-the-line expenditure 线上项目支出；经常预算支出
v+qHH 8 above-the-line receipt 线上项目收入；经常预算收入
+?R ! ABSA Asia Limited 南非联合亚洲有限公司
R4q)FXW29 absolute change 绝对数值变更
rIo)'L$uU absolute expenditure 实际开支
{*Tnl-m~ absolute guideline figure 绝对准则数字
C|H/x\?zRv absolute interest 绝对权益
Mr
u absolute order of discharge 绝对破产解除令
8>l#F<@5 absolute profit margin 绝对利润幅度
jO +#$=C absolute value 实值；绝对值
wTK>U`o absolutely vested interest 绝对既得权益
{ ((|IvP` absorbed cost 已吸收成本；已分摊成本
v''F\V ) absorption 吸收；分摊；合并
Kta7xtu absorption rate 吸收率；摊配率；分摊率
4M{]YZ Mw8 ACB Finance Limited 亚洲商业财务有限公司
6$_/ / acceptable form of reciprocity 合理的互惠条件
@l^BW*BCo acceptable rate 适当利率；适当汇率
6O#
xV:Uc< acceptance agreement 承兑协议
~
$QNp#dq acceptance for honour 参加承兑
HI*j6H?\ acceptor 承兑人；接受人；受票人
$ ";NS6 1 acceptor for honour 参加承兑人
G@I/Dy accident insurance 意外保险
, \
6*fXc Accident Insurance Association of Hong Kong 香港意外保险公会
KQv97#n1 accident insurance scheme 意外保险计划
Ub9p& =]h accident year basis 意外年度基准
0 4wO9L; accommodation 通融；贷款
BkcA_a:W accommodation bill 通融票据；空头票据
HA W57N accommodation party 汇票代发人
xXn2M* g account balance 帐户余额；帐户结余
P
K9BowlW account book 帐簿
Y KWts y account collected in advance 预收款项
<QZ X"" account current book 往来帐簿
PS3%V_2 account of after-acquired property 事后取得的财产报告
?84B0K2N s account of defaulter 拖欠帐目
3,4m|Z2) account payable 应付帐款
fx `oe account payee only [A/C payee only] 只可转帐；存入收款人帐户
t $yt8#Tk account receivable 应收帐款
?PSVVU q,Z account receivable report 应收帐款报表
jZLD^@A P account statement 结单；帐单；会计财务报表
|(6H)S]$ account title 帐户名称；会计科目
QH.zsqf( accountant's report 会计师报告
u&\QZW? Accountant's Report Rules 会计师报告规则
y4Fuh nb> accounting and auditing procedure 会计与审计程序；会计与核数程序
g?=| kp Accounting Arrangements 《会计安排》
u{dI[?@ accounting basis 会计基础
Wp0L!X=0
accounting by Official Receiver 破产管理署署长呈交的帐目
!w #x@6yq Accounting Circular 《会计通告》
iZbY@- 3fc accounting class 会计类别
P]wCC`qi accounting date 记帐日期；会计结算日期
"- XJZ;5 accounting for money 款项核算
NwB;9ZhZ Accounting Officer 会计主任
^ua 8Ya accounting period 会计报告期；会计期
2\, h "W( accounting policy 会计政策；会计方针
p@Ng.HE accounting practice 会计惯例
l
S m7i accounting principle 会计准则
%t C3@S accounting record 会计记录
R; 2q=% accounting report 会计报告
4~ YPLu Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4(O;lVT} Accounting Society of China 中国会计学会
9u2 Mra accounting statement 会计报表
k5ZkD+0Jo accounting system 会计制度；会计系统
`SH#t3
5, accounting transaction 会计事项；帐务交易
oM4Q_A n accounting treatment 会计处理
~D$?.,=l accounting year 会计年度
o6LZ05Z-& accretion 增值；添加
8R;A 5o, accrual 应计项目；应累算数目
E` aAPk_ y accrual basis 应计制；权责发生制
e"]*^Q accrual basis accounting 应计制会计；权责发生制会计
F^bzE5# accrue 应累算；应计
~+r "% KnG accrued benefit 应累算利益
zJ7=r#b accrued charges 应计费用
k,UezuV accrued cumulative preference share dividend 应累算的累积优先股股息
'4J];Nj0 accrued expenses 应累算费用
]pi8%.d accrued interest payable 应付利息；应计未付利息
r|W 2I,P accrued interest receivable 应收利息；应计未收利息
5o P 3 1 accrued right 累算权益
:2_8.+: accruing profit 应累算的利润
1y)|m63& accumulated fiscal reserve 累积财政储备
>nA6w$
accumulated profit 累积利润；滚存溢利
@+ (TM5Ub accumulated reserve 累积储备
Dd:;8Xo accumulation of surplus income 累积收益盈余
SC 6cFyp2 acquired assets 既得资产
FsdxLMwk1 acquisition 收购；购置；取得
\gE6KE<?p acquisition cost 购置成本
u(92y]3, acquisition expenses 购置费用
`+>'18F acquisition of 100% interest 收购全部股权
S_EN,2'e acquisition of control 取得控制权
L@ t}UC acquisition of fixed assets 购置固定资产
n fU\l< acquisition of shell “买壳”
B} y`E
< acquisition price 收购价
!J@!P?0. C act of God 天灾
?!$uM Kyt acting partner 执事合伙人
=|_{J"sv active market 买卖活跃的市场；交投畅旺的市场；旺市
*#n?6KqZ active partner 积极参与的合伙人
8H})Dq%d 7 active trading 交投活跃
("
,(@nS actual circulation 实际流通
D3BNA]P\2@ actual cost 实际成本
RV2s@<0p actual expenditure 实际开支；实际支出
vUa&9Y actual income 实际入息；实际收入；实际收益
5`?'}_[Y j actual market 现货市场
MsL*\)*s actual price 现货价；实际价格
aOr'OeG(=e actual profit 实际利润
F7r!zKXZ actual quotation 实盘；实际价位；实际报价
I8RPW:B; B actual year basis 按实际年度计算
.2V `sg.! actuals 实货
!qjIhZi actuarial investigation 精算调查
as%ab[ fX actuarial principle 精算原则
E"|LA[o
actuarial report 精算师报告
k Up[b~ Actuarial Society of Hong Kong 香港精算学会
.7"]/9o B actuarial valuation 精算师估值
|z`kFil% actuary 精算师
Eoo[)V#x{ ad referendum agreement 暂定协议；有待覆核的协定
v |r=}`k= ad valorem duty 从价税；按值征税
vg6 ' ^5S7 ad valorem duty system 从价税制
jZX2)# a! ad valorem fee 从价费
@TTB$ ad valorem tariff 从价关税
D0 f.XWd additional allowance 额外免税额
NW t `X! additional amount for unexpired risk 未过期风险的额外款额
H ]X Y additional assessable profit 补加应评税利润
~)k OO oH additional assessment 补加评税
bQ3EBJT{P additional commitment 额外承担
b?~%u+'3 additional commitment vote 额外承担拨款
O
DLRzk( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
bZB7t`C5 additional dependent parent allowance 供养父母额外免税额
0 kM4\E n additional provision 额外拨款
9O.ok U additional stamp duty 附加印花税
X YM 5' additional tax 补加税罚款；补加税款
S1B^FLe7X Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x=%p~$C adjudged bankrupt 被裁定破产
e/p 2| 4; adjudicated bankrupt 裁定破产人
I!L`W
_ adjudication fee 裁定费；评定印花税额手续费；评估契据费
_ +vE(:T adjudication of bankruptcy 裁定破产；宣告破产
T|{1,wP adjudication of insolvency 裁定无力偿还债务
A=z+@b6 adjusted actual 经调整的实数；调整后的实数
Tf bB1 adjusted current assets 经调整的流动资产；调整后的流动资产
("7rjQjRz adjusted figure 经调整的数字；调整后的数额
kX2bU$1Q,i adjusted liabilities 经调整的负债；调整后的负债
i#lnSJ08 adjusted loss 经调整的亏损；调整后的亏损
~_ 8X%ut y adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
])sIQ{P adjusted profit 经调整的利润；调整后的利润
C " W, adjusted surplus 经调整的盈余额；调整后的盈余额
b,8\i|*!f adjusted value 经调整的价值；调整后的价值
`=zlS"dQ
adjustment 调整；修订；理算〔保险〕
gC+PpY#2h adjustment centre 调剂中心
?B dhn{_ adjustment lag 调整过程的时间差距；调整时差
!FqJP
OGm adjustment mechanism 调整机制
b85r=tm adjustment of loss 亏损调整
zB? } {@ adjustment process 调整过程；调整程序
p:GB"e9>H adjustment range 调整幅度
LL}|# %4d administered exchange rate 受管制汇率
r}1 .=a Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
j<HBzqP%6 administration expenses 行政费用
oVK3=m@ { administration fee 手续费；行政费
S {q c1qj administration in bankruptcy 破产管理
1j9 R ^ administration order 遗产管理令
t Lz,t&h administrator 管理人；遗产管理人
i Sm
.E administrator of the estate 遗产管理人
ID#p5`3n admission of debt 债项承认书
m!qbQMXn admission of proof 接纳债权证明
( 2oP=9m advance 放贷款项；垫付款项；预支款项；预付款项
Ju"* ;/ advance account 暂支帐目；预付款帐户
%l#i9$s advance compensation 预付补偿金
T;f`ND2fY advance from shareholder 股东垫款
94>EA/+Ek advance pending reimbursement 预支以待日后付还
DaN=NURDV advanced economy 先进经济体系
4DYa~ =w advancement 预付；预付财产
KXQ &u{[< advances warrant 垫款令
7j
]d{lD advancing 贷出
+4N7 _Y adverse balance 逆差
t 8}R?%u adverse exchange 逆汇
r\+0J` advertisement addressed to shareholders 在报章刊登的致股东通告
6dCS Gb advice for collection 托收通知书
k`5jy~; advice of drawing 提款通知书；汇票通知书
"x+o(jOy advice of payment 付款通知
1 ^x "P #u Advisory Committee [Securities and Futures Commission]
-/y ]'_a 谘询委员会〔证券及期货事务监察委员会〕
v `a:Lj Advisory Committee on Diversification 经济多元化谘询委员会
X#|B*t34 affidavit 誓章；遗产申报誓章
8R) 0|v&; affidavit of no receipt 述明无收款的誓章
|[ RoR affiliate 联号；联营公司；附属公司
YPV@/n[N affiliated company 附属公司；联号；联营公司
Vw^2TRU affirmation [estate duty] 非宗教式宣誓〔遗产税〕
T ke3X\| affordability 负担能力
_{]\} =@ African Development Bank [AfDB] 非洲开发银行
/f5*KRM after-acquired property 事后取得的财产
C
V{kP8# after-hours dealing 市后交易
-&Cb^$.-x after-tax profit 税后盈利；税后利润；税后溢利
] WsQ= agency agreement 代理协议
]~Su agency expenses 代理机构的开支
Aa.eu=@I agency fee 代理费
d'oh-dj %^ Agency Law 《代理法》
p-6Y5$Y agent 代理人；承销人
\-]zXKl2k agent of company 公司代理人
d3m!34 ml agent's fee 代理人费；经纪费
'@ $L}C#OI aggregate 总计；总数；总体数字
o*[n[\cR aggregate amount 总款额；总额
:"vW;$1
} aggregate assets and liabilities 总体资产与负债
Cggu#//Z}Q aggregate at constant price 按固定价格计算的总体数字
a'[Ah2}3r< aggregate demand 总需求
vDeb? n aggregate gross position 总持仓量
n0ZrgTVJ aggregate limit 总限额
H 8'q Y aggregate of salaries tax 合计薪俸税
rwJCVk F aggregate performance 总体表现；总体业绩
lR [ ]A aggregate supply 总体供应
YR 5C`o aggregate surplus 总盈余
P1r)n{; aggregate total 整体总额
6D=9J %; aggregate value 总值；合计价值
u%o]r9xl' aggregated basis 合计基准
d;4LHQ0yU aggregated net chargeable income 合计应课税入息实额
3>~W_c9@ aggregation 合并计算；合计；总和
Y#/mE!& aggregation of incomes of husband and wife 夫妇入息合并计算
TbUou oc aggregation of property 财产的总和
Qb.Ve7c agio 差价；贴水
H n^)Xw
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
*&=sL Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u . xUM 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
k
Y}r^NaQA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[1LlzCAFBw 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
q)m0n237P Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
kK,Ne%}a2K 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V!{}%;f agreement for a settlement 授产协议
fj7\MTy agreement for assignment 转让协议
vhEqHjR: agreement for sale 售卖协议；买卖协议
2`Ojw_$W7 agreement for sale and purchase 买卖协议
^n @ dC? agreement for the payment of interest 支付利息协议
5~pQ$- agreement for the repayment of money 还款协议
8p;|&7 agreement of reinsurance 再保险协议
SJ4+s4!l
< Agricultural Bank of China 中国农业银行
3tt3 :`g air passenger departure tax 飞机乘客离境税
f"{ |c@% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
KBe\)Vs airport tax 机场税
c*k%r2' alcohol duty 酒精税
]T?Py) alienation 让与；让渡；转让
(}#8$ ) alimony 生活费；赡养费
S`\03(zDA All Ordinaries Index [AOI] 所有普通股指数
I1a>w=x!+ all risks 全险；综合险
XK";-7TZt All Sales Record for Stock Market 《股票市场成交报告》
InAx;2'A: Allied Capital Resources Limited 新联财务有限公司
dr[sSBTY" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?xRx|_}e allocation letter 拨款信件
wm'a)B? allocation of fund 分配款项；预留款项
m\0Xh* allocation of profit 利润分配；溢利分配
tbH` VD"u allocation warrant 拨款令
3w>S?"W# allotment 分配；配股
kL7n`o allotment notice 股份配售通知；配股通知
#Ns]l< allotment of shares 股份分配
v7h!'U[/ allowable 可获宽免；免税的
=hP7 Hea(N allowable business loss 可扣除的营业亏损
C'wRF90 allowable expenses 可扣税的支出
Sb/`a~q ^ allowance 免税额；津贴；备抵；准备金
xa=Lu?t%< allowance for debts 债项的免税额
a7? )x])e allowance for depreciation by wear and tear 耗损折旧免税额
@{X<|,W9w allowance for funeral expenses 殡殓费的免税额
J [k,S(Y allowance for inflation 为通货膨胀而预留的款项；通胀准备金
G0izZW c allowance for repairs and outgoings 修葺及支出方面的免税额
?_@_NV MY allowance to debtor 给债务人的津贴
BM
vG w alteration of capital 资本更改
z>6hK:27 alternate trustee 候补受托人
<27:O,I amalgamation 合并
.:b&$~< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Fh k 8 ambit of charges 征税范围；收费范围
\U?$ r[P amended valuation 经修订的估值
O 7Z?y* American Commodities Exchange 美国商品交易所
Nueb xd American Express Bank Limited 美国运通银行
UG!528;7 American Stock Exchange 美国证券交易所
zUIh^hbFf amortization 摊销
[Zpx
:r} amount due from banks 存放银行同业的款项
~0 PR>QJ amount due from banks abroad 存放海外银行同业的款项
4ZX6 =-u^ amount due from holding companies 控股公司欠款
& >xd6- amount due from local banks 存放本港银行同业的款项
(v)/h>vS amount due to banks 银行同业的存款
DD?zbN0X amount due to banks abroad 海外银行同业的存款
}g9g]\.!a amount due to holding companies 控股公司存款
}3TTtd 7 amount due to local banks 本港银行同业的存款
$!ATj`}kb amount due to outport banks 外埠银行同业的存款
(*K=&e0O amount for note issue 发行纸币的款额
+NT8dd amount of bond 担保契据的款额
O6[ 4=4L amount of consideration 代价款额
_1hiNh$ amount of contribution 供款数额
L%CBz]` amount of indebtedness 负债款额
j1141md 5 amount of principal of the loan 贷款本金额
:f/T $fa* amount of rates chargeable 应征差饷数额
JG :li} N amount of share capital 股本额
0^-1/Ec amount of sums assured 承保款额
<y4WG amount of variation 变动幅度
o?O> pK amount of vote 拨款数额
#3_t}<fX amount payable 应付款额
!P"@oJ/Yy_ amount receivable 应收款额
r-s9]0"7~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[gybdI5wur analysis 分析
( Ev=k O ancillary risk 附属风险
z *w.A=r annual account 周年帐目；周年帐目报表；年度决算；年结
_X6@.sM/2 annual accounting date 年结日期
TS Ev^u)3 annual allowance 每年免税额；年积金；年度津贴；年津
>* )fmfY annual balance 年度余额
fN!lXPgM annual disposable income 每年可动用收入
ZYexW=@ annual estimates 周年预算
.*k$abb annual fee 年费
~x-v%x6 annual general meeting 周年大会
*De}3-e1b annual growth rate 年增率；每年增长率
5{Oq* | annual long-term supplement 长期个案每年补助金
K-2oSS56 annual pensionable emolument 可供计算退休金的年薪
DfsPg':z annual report 年报
QSNPraT Annual Report on the Consumer Price Index 《消费物价指数年报》
NRI @M 5 annual return 周年报表；周年申报表；每年报税表格
QE Q/ Annual Return Rules 《周年报表规则》
)L0NX^jW; annual review of consumer prices 每年消费物价回顾
J P1XH k annual roll-forward basis 逐年延展方式
[X7KlS9x2 annual salary 年薪
9{cpxJ annual statement 年度报表；年度决算表
gy*c$[NS$ 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
%jErLg annuitant 年金受益人
]=Dzr<*v annuity 年金
4/?@ % annuity contract 年金合约
ec sQshR annuity on human life 人寿年金
Re<@ .d antecedent debt 先前的债项
Klj -dz ante-dated cheque 倒填日期支票
uf/4vz, anticipated expenditure 预期开支
2CY4nS KW anticipated net profit 预期纯利
&~K4 I anticipated revenue 预期收入
#7r13$>! anti-inflation measure 反通货膨胀措施
]5',`~jkF anti-inflationary stance 反通货膨胀立场
_g 2"D [I% apparent deficit 表面赤字
X? l5} apparent financial solvency 表面偿债能力
/_ D_W,#P apparent partner 表面合伙人
3Ow b U application for personal assessment 个人入息课税申请书
1$#1 application of fund 资金应用
8n"L4jb(: application to release as liquidator and to destruct the books of accounts and documents
{bP
)Fon 申请免除清盘人职务及毁灭帐簿与文件
53<.Knw 5a appointed actuary 委任精算师
p&$O}AX| appointed auditor 委任核数师；委任审计师
/_[?i"GW appointed trustee 委任的受托人
Z4s+8cTHn appointer 委任人
WXs?2 S* apportioned pro rata 按比例分摊
R^?9 V=Y<T apportionment 分配；分摊
hCPyCq] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
HPc~wX apportionment formula 分摊方程式
yBl9 a-2A apportionment of estate duty 遗产税的分摊
)_a;xB` S( appraisal 估价；评估
k~XDwmt; appreciable growth 可观增长
''?iJFR appreciable impact 显着影响
!I jU *c@ appreciable increase 可观增长
Qv}TUX4 appreciation 增值；升值
x+8%4]u` appreciation against other currencies 相对其他货币升值
p~3 (nk<+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
C7=N`s} appreciation tax 增值税
`Fx+HIng, appropriation 拨款；拨用；拨付
H# /Hs# appropriation account 拨款帐目
+:kMYL3 Appropriation Bill 拨款法案
q x1+ ' appropriation-in-aid system 补助拨款办法
^e{]WH? approved assets 核准资产
N#p%^GH approved basket stock 认可一篮子证券
CxD=8X9m approved budget 核准预算
^ u:bgwP approved charitable donation 认可慈善捐款
ZKTY1JW_ approved charitable institution 认可慈善机构
8.zYa(< 2 approved currency 核准货币；认可货币
U62Z ?nge% approved estimates 核准预算
{HtW`r1)Tt approved estimates of expenditure 核准开支预算
dlRTxb^Y>u approved overseas insurer 核准海外保险人
.x'?&7#( approved overseas trust company 核准海外信托公司
-A^o 5s approved pooled investment fund 核准汇集投资基金
jRN>^Ur;g approved provident fund scheme 认可公积金计划
!B v.@~ approved provision 核准拨款
+yI2G!
$T9 approved redeemable share 核准可赎回股份
@+ 7CfvM approved regional stock 认可地区性证券
q|sT4}
= approved retirement scheme 认可退休金计划
JLak>MS approved subordinated loan 核准附属贷款
iyv5\ arbitrage 套戥；套汇；套利
KP)t,\@f! arbitrageur 套戥者；套汇者
7nPjeh arbitrary amount 临时款项
`Jj q5:\& arrangement 措施；安排；协定
,*.qa0E#W arrears 欠款
&,tj.?NCn arrears of pay 欠付薪酬
DEW ;0ic arrears of revenue 逾期未收税款；逾期未收的帐项
3Dx@rW\ articles of association 组织章程；组织细则；组织章程细则
4YgO1}%G Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&Eh OSu ascertainment of profit 确定利润
u&Yd+'); "Asia Clear" “亚洲结算系统”
/V }Z,'+ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
FA{'Ki` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
meYGIP:n Asian Development Fund [ADF] 亚洲发展基金
v, !`A!{D Asian dollar bond 亚洲美元债券
*G8Z[ht%r Asian dollar market 亚洲美元市场
R0u rt Asian dollar rate 亚洲美元利率
Py\/p Fvg Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=9;b|Y"aQ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>VppM ` asked price 沽盘；喊价；索价；卖方报价
+E']&v$ assessable income 应评税入息
E(_lm&,4+ assessable loss 应评税亏损
B9wQ;[gQB assessable profit 应评税利润
T>|Y_3YO_a assessable value 应评税值
D67z6jep( assessed profit 估定利润
Md&K#)9,( assessed value 经评估价值
Dxe]LES\] assessment 评税；评定；估价；评税单
|$C fm} assessment number 评税编号；估价编号
1} ~ZsrF assessment of additional tax 补加税评税
oDWNOw assessment of performance 业绩评估；实绩评价
3X#Cep20a Assessor 评税主任
>FS}{O2c asset price bubbles 资产价格泡沫
Rh%A^j@ asset-backed securities 具资产保证的证券
BP@V:z assets accretion 资产增值
0j t@|3 assets and liabilities 资产与负债
dKY#Tl] assets betterment statement 资产递增表；资产改进表
?e\u_3- 9 assets lending 实物放款；有抵押贷款
PPde!}T$ assets of the company passing on the death 死者去世时转移的公司资产
p]qz+Z/ assets pledged as security for liabilities 用作负债抵押的资产
!ScEA= assets portfolio 资产投资组合
p }e| E! assets price 资产价格
1'H!S%f S assets quality 资产质素
QT=i>X assets realization 资产变现
G!Yt.M 0 assets refinancing arrangement 资产再集资安排
M5 P3; assets securitization 资产证券化
o$ #q/L assets situated outside Hong Kong 在香港以外地方的资产
t$b5,"G1 assets stripping 削减资产；拆卖资产
<Y"HC a{ assets value 资产值
U, 8mYv2| assignee 承让人
BKV:U\Q Z assignment 转让；转让书；转让契
a1EQ.u
assignment of interest 权益转让
8Vy/n^3) assignment of letters patent and trade mark 专利证书及商标转让
" 5v^6R9e assignment of property 物业转让；物业转让书
J&bMox assignment right 转让权
F_&H*kL L3 assignor 转让人
)d >Dcne associate 有联系的人；有关连人士；相联者；合伙人；联系人
,ZVhL* " Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
& [
,* associate member 附属会员
dM-~Qo associated body corporate 相联法人团体
!DD4Bqez associated company 相联公司；联属公司
lQv (5hIm associated corporation 相联法团
[<sN " Association of Chartered Certified Accountants [ACCA] [United Kingdom]
fNV-_^,R9 公认会计师公会〔英国〕
* ;l[| Association of Futures Exchange Brokers 香港期货经纪协会
7=s7dY lu Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-"I9` association of underwriters 承保人组织
3_>=Cv} assumption of control 接管
CSH*^nk':O assurance 担保；保险；转易；转易书
DT_ %Rz~< assurance of interest 权益的转易
@ +a}O at 19XX price 按一九ＸＸ年价格计算
-;Te+E_ at a discount 按赔价计算；按贴水价格计算；打折扣
)x35
at a premium 按溢价计算；按升水价格计算
u
$B24Cy. at call 通知付款；按通知
:m 36{# at constant market price 按固定市价计算
qC3PKlhv6 at constant price 按固定价格计算
1k`gr&S at cost 按成本计算
1Beh&pl^ at current market price 按当时市价计算；按现时市价计算
53?Ati\ Y) at current price 按当时价格计算；按现时价格计算
mC3:P5/c at factor cost 按要素成本计算；按生产要素成本计算
z /nW; ow at money-of-the-day price 按付款当日价格计算
gGx<k3W^ at or better 按指定或较佳价位〔买卖指令〕
ND/oK M+? at par 按面值计算；平价
""m/?TZq' at sight 见票即付
$~\Tl:!#? at the close 按收市盘
7X>*B~(R at the opening 按开市盘
DcG=u24Xy! attestation 见证；见证条款
cC]]H&'Hg+ at-the-money option 平价期权
i(*fv(z attorney 受权人；受托代表人
9Q1w$t~Y attornment 新拥有人承认书
N,.awA{ attributable profit 可归属利润
EKS?3z%! attributable share value 可归属股份价值
-J0OtrZ Auckland Stock Exchange 奥克兰证券交易所
B5+$ VQ auction 拍卖
>qUD_U3A auctioneer 拍卖商
/B|"<`-H audit 审计；核数
CAmIwAx6; Audit Commission 审计署
{1+me E Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
":qS9vW 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〕
MHGaf`7ro audit review 帐目审查
m-#]v}0A Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5bd4]1 gj audited account 审计帐目；经审计的帐目
VV sE]7P ] audited annual account 经审计的周年帐目
Lhrlz,1 audited balance sheet 经审计的资产负债表
q29 d= auditor 核数师；核数主任；审计师
J4s`U/F auditor's certificate 核数师证明书；审计师证明书
(j(9' DjP auditor's report 核数师报告；审计师报告
1~j,A[&|< Aussie bond 澳元债券
U ,!S1EiBs austerity budget 紧缩预算
DiZ;FHnaG? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@! |h!p; Australia All Ordinaries Index 澳洲所有普通股票指数
J%
ZM
V Australian Dollar [AUD] 澳元
F 5OQM?J Australian Options Market 澳大利亚期权市场
0_,un^
Australian Securities Commission 澳洲证券事务监察委员会
d[*NDMO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
:&LV^ A Australian Stock Exchange 澳大利亚证券交易所
rbs&A{i Austrian Schilling [ATS] 奥地利先令
uo*lW2&U authentication 认证；鉴证
~f( #S*Ic authority to purchase 委托购买证；委购书
s>[Oe|` authorization 认可；核准；授权；授权书
=h|7bYLy authorization by direction 指示授权
g|h; * authorization by instruction 指令授权
Z_7TD) authorization by warrant 令状授权
$"k1 ^&&E authorization of unit trust 单位信托的认可
%NfH`%` authorized agent 指定代理人
02)Ybp6y authorized capital 法定资本
/iJsa&W} authorized clerk 出市员
j^eM i authorized dealer 认可交易商
kBY#= e). authorized financial institution 认可财务机构
|t z{Es<`B authorized fund 认可基金
_X@ Q`d authorized fund house 获授权的基金公司；认可基金公司
vE)d0l" authorized institution 认可机构
P7REE_<1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
BqdGU-Q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
db}lN authorized insurer 获授权保险人；获认可承保人
7HL23Vr k authorized investment 特准投资项目
L X #. authorized person 获授权人
*Wcq'S authorized representative 获授权代表
aC<fzUD;
authorized share capital 法定股本
jpOcug`f automated quotation system 自动报价系统
F=f9##Y?7M Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
)i\foSbB`V 自动交易系统〔香港期货交易所有限公司〕
SRU#Y8Xv| automatic adjustment mechanism 自动调整机制
1v<uA9A%[ automatic adjustment system 自动调整系统
W .Al\! Gi Automatic Clearing House 自动票据交换所
J7~Kjl automatic exchange rates accumulation system 自动化汇率累集系统
gKgdu($NJ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
R;uP^ automatic teller machine [ATM] 自动柜员机
*OHjw;xm+ autopay 自动转帐
&(jt |?{ available assets 可用资产
zy~*~;6tW available fiscal reserve 现存财政储备
^K
9jJS9K available profit 可用利润
ha9 d z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
(C%qA<6 average 平均；平均数；海损
t+j dV average basic salary 平均基本薪金
NH1ak(zHW average consumer expenditure 平均消费开支；一般消费开支
y5Fgf3P@ju average cost 平均成本
IV eA[qA0 average cost of land production 增辟土地平均成本
.N p!Qp1* average daily turnover 平均每日成交额
. TNJuuO average daily wage rate 平均每日工资率
Zc*#LsQh.` average expenditure pattern 平均开支模式
pB n;:
average growth rate 平均增长率
P(3$XMx average net fixed assets 固定资产平均净值
:K(+ KN( average of relatives 相对价格平均数
RER93:( average price 平均价格
k9c`[M average propensity to consume 平均消费倾向；一般消费倾向
Z'm( M[2K average propensity to save 平均储蓄倾向；一般储蓄倾向
D2io3Lo$ov average rate 平均率
} /g1 average revenue 平均收入；平均收益
G {a;s-OA3 average stock 平均库存；平均存货
5 RY rAzQo average yearly rent 平均年租
1 -R4A7+3 avoidance of double taxation 避免双重课税
RhE|0N= avoidance of tax 避税
