A:
| N)),/R_ A share Ａ股；甲类股份
L A A(2 abatement of tax 减税；减扣免税额
XpkOC o 02 ABN AMRO Bank N.V. 荷兰银行
|'P$z MAF above-the-line expenditure 线上项目支出；经常预算支出
1 tI=Dw x above-the-line receipt 线上项目收入；经常预算收入
.9r8 5 ABSA Asia Limited 南非联合亚洲有限公司
%{3q=9ii absolute change 绝对数值变更
7{w}0PMx absolute expenditure 实际开支
%\|{ _]h}y absolute guideline figure 绝对准则数字
QY<5o; m` absolute interest 绝对权益
KZcmNli&A absolute order of discharge 绝对破产解除令
h
7l>(3 absolute profit margin 绝对利润幅度
7hu7r WY`E absolute value 实值；绝对值
b5Q>e%i# absolutely vested interest 绝对既得权益
/NiD#s0t absorbed cost 已吸收成本；已分摊成本
%QGw`E absorption 吸收；分摊；合并
Q (q&(/ absorption rate 吸收率；摊配率；分摊率
_/%,cYVc8! ACB Finance Limited 亚洲商业财务有限公司
W[j, QU acceptable form of reciprocity 合理的互惠条件
G P %hf{ acceptable rate 适当利率；适当汇率
|#SZd Xg acceptance agreement 承兑协议
v@M^ukk'} acceptance for honour 参加承兑
/K1 cP>oE acceptor 承兑人；接受人；受票人
h7T ),UL acceptor for honour 参加承兑人
`F&~SU, accident insurance 意外保险
*TI? tD Accident Insurance Association of Hong Kong 香港意外保险公会
)u=W?5%=} accident insurance scheme 意外保险计划
6@8z3JW.A accident year basis 意外年度基准
U~"Y8g#qgy accommodation 通融；贷款
,=[% #g S accommodation bill 通融票据；空头票据
Suo$wZ7J accommodation party 汇票代发人
}P{Wk7#Jq account balance 帐户余额；帐户结余
< Q- m & account book 帐簿
H|w P8uQC account collected in advance 预收款项
]{\M,txo8 account current book 往来帐簿
"8 cI]~ V account of after-acquired property 事后取得的财产报告
&|RTLGwX account of defaulter 拖欠帐目
vlEW{B;)Z account payable 应付帐款
t#t[c gI account payee only [A/C payee only] 只可转帐；存入收款人帐户
gJrWewEe account receivable 应收帐款
SZ$WC8AX account receivable report 应收帐款报表
v 3XM-+Z4 account statement 结单；帐单；会计财务报表
1 0c.#9$ account title 帐户名称；会计科目
=8<~pr-NO accountant's report 会计师报告
r;[ =y<Yf Accountant's Report Rules 会计师报告规则
Av5:/c.B accounting and auditing procedure 会计与审计程序；会计与核数程序
N IbK3`1 Accounting Arrangements 《会计安排》
]PoWL;E' accounting basis 会计基础
B {:a,V7 accounting by Official Receiver 破产管理署署长呈交的帐目
0{8L^
jB/ Accounting Circular 《会计通告》
%-.;sO=g accounting class 会计类别
rvd%z7Z1o accounting date 记帐日期；会计结算日期
!3mt<i]a" accounting for money 款项核算
# C?M- Accounting Officer 会计主任
hKWWN`;b ! accounting period 会计报告期；会计期
oo7 }Hg> accounting policy 会计政策；会计方针
w(
XZSE accounting practice 会计惯例
SUUN_w~ accounting principle 会计准则
3z2
OW@zL$ accounting record 会计记录
6(4d3}F accounting report 会计报告
6X m'^T Accounting Services Branch [Treasury] 会计事务部〔库务署〕
c-Yd> 4+ 1 Accounting Society of China 中国会计学会
CPRVSN0b{4 accounting statement 会计报表
V(DY! f_% accounting system 会计制度；会计系统
<9yh:1"X accounting transaction 会计事项；帐务交易
5Lej_uqF
accounting treatment 会计处理
lG94^|U accounting year 会计年度
|b.xG_-s1 accretion 增值；添加
`V\?YS} accrual 应计项目；应累算数目
7>F{.\ Z accrual basis 应计制；权责发生制
"z3rH~q72 accrual basis accounting 应计制会计；权责发生制会计
|llJ%JhF accrue 应累算；应计
uXh:/KO accrued benefit 应累算利益
flFdoEV.U) accrued charges 应计费用
mOn_#2=KF accrued cumulative preference share dividend 应累算的累积优先股股息
[p`5$\e accrued expenses 应累算费用
ow3.jHsLA accrued interest payable 应付利息；应计未付利息
} F _c0zM accrued interest receivable 应收利息；应计未收利息
LjG^c>[:m accrued right 累算权益
@y`xFPB accruing profit 应累算的利润
RLnL9)`W accumulated fiscal reserve 累积财政储备
U{hu7 accumulated profit 累积利润；滚存溢利
Op ?"G accumulated reserve 累积储备
n%J=!z3 accumulation of surplus income 累积收益盈余
#m{* ]mY@ acquired assets 既得资产
Wx{E\ l acquisition 收购；购置；取得
;t\h"K<,| acquisition cost 购置成本
{.{Wl,|7 acquisition expenses 购置费用
#H>{>0q acquisition of 100% interest 收购全部股权
c8JW]A`9b) acquisition of control 取得控制权
y-1e (:GF acquisition of fixed assets 购置固定资产
gaY&2 acquisition of shell “买壳”
p#ar`-vQ acquisition price 收购价
`<X-3)>;G act of God 天灾
!sm/BsmL7T acting partner 执事合伙人
!V37ePFje active market 买卖活跃的市场；交投畅旺的市场；旺市
1Qf}n Wy active partner 积极参与的合伙人
$?0ch15/ active trading 交投活跃
gtA34iw actual circulation 实际流通
UDg' s actual cost 实际成本
UlE%\L0GD& actual expenditure 实际开支；实际支出
EaO@I. [ actual income 实际入息；实际收入；实际收益
DdgiY9a. actual market 现货市场
6& eXQl actual price 现货价；实际价格
:V)jm`)#+ actual profit 实际利润
cu0IFNF}[ actual quotation 实盘；实际价位；实际报价
=79R;|5 actual year basis 按实际年度计算
Z, 38eQpM actuals 实货
0d9z8y actuarial investigation 精算调查
8I#ir4z#< actuarial principle 精算原则
P# ~B @d actuarial report 精算师报告
Vi8A4 Actuarial Society of Hong Kong 香港精算学会
:/;/mHG] actuarial valuation 精算师估值
EE!}$qOR actuary 精算师
[!A[oK9i C ad referendum agreement 暂定协议；有待覆核的协定
: -k|jt ad valorem duty 从价税；按值征税
`R[ZY!=+ ad valorem duty system 从价税制
&&X,1/ ad valorem fee 从价费
M`Er&nQs ad valorem tariff 从价关税
b]+F/@h~] additional allowance 额外免税额
Y$r78h=4 additional amount for unexpired risk 未过期风险的额外款额
WVy'f|3; additional assessable profit 补加应评税利润
~hLa n&T additional assessment 补加评税
@dDeOnF additional commitment 额外承担
pFd8p@m_2 additional commitment vote 额外承担拨款
"n!yK additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;"wCBuXcu additional dependent parent allowance 供养父母额外免税额
i/ ilG 3m> additional provision 额外拨款
_6ZjF>f additional stamp duty 附加印花税
dq[h:kYm additional tax 补加税罚款；补加税款
FLqN3D=y Q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
f
V. c6 adjudged bankrupt 被裁定破产
WVbrb s4 adjudicated bankrupt 裁定破产人
NXY jb(4: adjudication fee 裁定费；评定印花税额手续费；评估契据费
+J X;T(T adjudication of bankruptcy 裁定破产；宣告破产
az(<<2= adjudication of insolvency 裁定无力偿还债务
zN4OrG 0 adjusted actual 经调整的实数；调整后的实数
QOF@Dv Q
adjusted current assets 经调整的流动资产；调整后的流动资产
DZ8|20b adjusted figure 经调整的数字；调整后的数额
#.bW9j/ adjusted liabilities 经调整的负债；调整后的负债
e<L @QNX adjusted loss 经调整的亏损；调整后的亏损
!Lf<hS^ 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
^/2I)y]W0 adjusted profit 经调整的利润；调整后的利润
9oWU]A\k> adjusted surplus 经调整的盈余额；调整后的盈余额
W7i|uTM adjusted value 经调整的价值；调整后的价值
K9lgDk"i adjustment 调整；修订；理算〔保险〕
RdTM5ANT adjustment centre 调剂中心
y/lF1{}5 adjustment lag 调整过程的时间差距；调整时差
kXMp()N8` adjustment mechanism 调整机制
+2~k Hr v adjustment of loss 亏损调整
l90mM'[ adjustment process 调整过程；调整程序
/d8o*m'bu! adjustment range 调整幅度
&XP(D5lf`B administered exchange rate 受管制汇率
,5}U
H Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
xP9(J
0y administration expenses 行政费用
f!Q\M1t) administration fee 手续费；行政费
RK>Pe3< administration in bankruptcy 破产管理
BM%w Z:
s administration order 遗产管理令
K }V CFV administrator 管理人；遗产管理人
NO"PO
@&Wk administrator of the estate 遗产管理人
_'u]{X\k{J admission of debt 债项承认书
yPm2??5MW> admission of proof 接纳债权证明
c7Z4u|G advance 放贷款项；垫付款项；预支款项；预付款项
RpHlq advance account 暂支帐目；预付款帐户
7 |P
kc(O advance compensation 预付补偿金
U2oCSo5:3N advance from shareholder 股东垫款
Y?T{>"_W advance pending reimbursement 预支以待日后付还
*2'8d8>R%] advanced economy 先进经济体系
w2 )Ro:G advancement 预付；预付财产
Hd|l6/[xz advances warrant 垫款令
pm&TH d advancing 贷出
v<qh ;2 adverse balance 逆差
1gEH~Jmj adverse exchange 逆汇
c8qr-x1HG advertisement addressed to shareholders 在报章刊登的致股东通告
US6_ 5>/ advice for collection 托收通知书
n\#YGL<n advice of drawing 提款通知书；汇票通知书
THA9OXP advice of payment 付款通知
)*|/5wW1 Advisory Committee [Securities and Futures Commission]
yqK4 "F& 谘询委员会〔证券及期货事务监察委员会〕
N0U/u'J!g Advisory Committee on Diversification 经济多元化谘询委员会
::L2zVq5V affidavit 誓章；遗产申报誓章
R` ?l .0 affidavit of no receipt 述明无收款的誓章
~xH&"1 affiliate 联号；联营公司；附属公司
+8=$-E= affiliated company 附属公司；联号；联营公司
<P9fNB Ga affirmation [estate duty] 非宗教式宣誓〔遗产税〕
) "#' affordability 负担能力
%B3~t> African Development Bank [AfDB] 非洲开发银行
WA{ igj@\ after-acquired property 事后取得的财产
&v\F ah U after-hours dealing 市后交易
.b :!qUE^ after-tax profit 税后盈利；税后利润；税后溢利
snV*gSUH agency agreement 代理协议
q>q:ZV agency expenses 代理机构的开支
<O x[![SR agency fee 代理费
+Qs] 8*^?; Agency Law 《代理法》
q! K :N? agent 代理人；承销人
jXcJ/g(X3 agent of company 公司代理人
4 DXbeQs: agent's fee 代理人费；经纪费
R{hX--|j aggregate 总计；总数；总体数字
k#*-<1 aggregate amount 总款额；总额
& {iC:zp aggregate assets and liabilities 总体资产与负债
.{Y;6]9[ aggregate at constant price 按固定价格计算的总体数字
b ^Hr zn aggregate demand 总需求
,CO2d)} aggregate gross position 总持仓量
fS]& ?$q aggregate limit 总限额
V la,avON aggregate of salaries tax 合计薪俸税
@WJ;T= L aggregate performance 总体表现；总体业绩
x "W~m.y$h aggregate supply 总体供应
;rh.6D l aggregate surplus 总盈余
rvA>khu0/ aggregate total 整体总额
E(qYCafC aggregate value 总值；合计价值
XLpP*VH3 aggregated basis 合计基准
#kg`rrF r aggregated net chargeable income 合计应课税入息实额
1CtUf7 `/Q aggregation 合并计算；合计；总和
4Nm >5*] aggregation of incomes of husband and wife 夫妇入息合并计算
P{L=u74b{x aggregation of property 财产的总和
eK8H5YE agio 差价；贴水
pA7-B>Y 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》
5'lVh/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
dzcF1 5H1 《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》
5 s7BUT Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
FU|brS t 《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》
| %_C$s% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f^%3zWp|- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
PSr x ! agreement for a settlement 授产协议
&\zYbGU agreement for assignment 转让协议
F<4rn agreement for sale 售卖协议；买卖协议
3)OZf{D[ agreement for sale and purchase 买卖协议
#86N
!&x agreement for the payment of interest 支付利息协议
%cN N<x8 agreement for the repayment of money 还款协议
;5a$ OM agreement of reinsurance 再保险协议
mrGV{ {. Agricultural Bank of China 中国农业银行
-15e air passenger departure tax 飞机乘客离境税
s8j |>R|k Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5zuwqOD* airport tax 机场税
sYTz6- alcohol duty 酒精税
lR(9;3 alienation 让与；让渡；转让
MB}nn&u# alimony 生活费；赡养费
M!mL/*G@YE All Ordinaries Index [AOI] 所有普通股指数
Q
G) s all risks 全险；综合险
j:9M${~ All Sales Record for Stock Market 《股票市场成交报告》
H KN|pO3v Allied Capital Resources Limited 新联财务有限公司
%V_ XY+o all-items index [Consumer Price Index] 总指数〔消费物价指数〕
dQX-s=XJ allocation letter 拨款信件
D{9a'0J allocation of fund 分配款项；预留款项
eg mUUuO allocation of profit 利润分配；溢利分配
zcpL[@B allocation warrant 拨款令
dg D-"-O allotment 分配；配股
mY|c7}>V; allotment notice 股份配售通知；配股通知
Q+CJd>B allotment of shares 股份分配
; :e7Z^\/k allowable 可获宽免；免税的
! FcGa allowable business loss 可扣除的营业亏损
KbJ6U75|f allowable expenses 可扣税的支出
^0,}y]5p allowance 免税额；津贴；备抵；准备金
aRd~T6I allowance for debts 债项的免税额
6] 4~]! allowance for depreciation by wear and tear 耗损折旧免税额
/ "m s allowance for funeral expenses 殡殓费的免税额
OjU{r N* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
fif;n[< allowance for repairs and outgoings 修葺及支出方面的免税额
DR"Y(-xl allowance to debtor 给债务人的津贴
7KtU\u alteration of capital 资本更改
[o^$WL?c alternate trustee 候补受托人
ITPE2x amalgamation 合并
g 2Fg ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
AvL /gt: ambit of charges 征税范围；收费范围
X)g
X9DA amended valuation 经修订的估值
" <bjS American Commodities Exchange 美国商品交易所
B<W}:>3 American Express Bank Limited 美国运通银行
WC_.j^s W American Stock Exchange 美国证券交易所
N$=YL
@m8 amortization 摊销
N=mvr&arP amount due from banks 存放银行同业的款项
:kZ]Swi 5 amount due from banks abroad 存放海外银行同业的款项
g
pciv amount due from holding companies 控股公司欠款
\e
a* amount due from local banks 存放本港银行同业的款项
"|\hTRQ amount due to banks 银行同业的存款
hV3]1E21" amount due to banks abroad 海外银行同业的存款
D5zc{) / amount due to holding companies 控股公司存款
&BVUK"}P amount due to local banks 本港银行同业的存款
k| fM9E amount due to outport banks 外埠银行同业的存款
q/U-WQ<+ amount for note issue 发行纸币的款额
>N3X/8KL% amount of bond 担保契据的款额
? Fqh
i amount of consideration 代价款额
/ Pjd " amount of contribution 供款数额
?Ld),A/c amount of indebtedness 负债款额
W3i<Unq
amount of principal of the loan 贷款本金额
8~ y!X0Ov! amount of rates chargeable 应征差饷数额
cMK|t;"
3 amount of share capital 股本额
oKGH|iVEe amount of sums assured 承保款额
? [Yn<| amount of variation 变动幅度
@Y~gdK amount of vote 拨款数额
HB9"T5Pd* amount payable 应付款额
t!D' ZLw amount receivable 应收款额
R6~6b&-8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/X8a3Eqp9 analysis 分析
U<6)CW1; ancillary risk 附属风险
m?-)SA annual account 周年帐目；周年帐目报表；年度决算；年结
sBlq)h;G?6 annual accounting date 年结日期
3P_.SF annual allowance 每年免税额；年积金；年度津贴；年津
Ehy(;n)\ annual balance 年度余额
2e6P?pX~2 annual disposable income 每年可动用收入
e KP >} ` annual estimates 周年预算
$`xpn#l z annual fee 年费
CW`^fI9H annual general meeting 周年大会
51:5rN(_ annual growth rate 年增率；每年增长率
R0M>'V ?e annual long-term supplement 长期个案每年补助金
fMw F|; annual pensionable emolument 可供计算退休金的年薪
:7@[=n annual report 年报
4n#u?) Annual Report on the Consumer Price Index 《消费物价指数年报》
|@d(2f8 annual return 周年报表；周年申报表；每年报税表格
Cq@7oi]W0 Annual Return Rules 《周年报表规则》
]xf89[ ;0 annual review of consumer prices 每年消费物价回顾
yCz"~c annual roll-forward basis 逐年延展方式
J
rK{MhO annual salary 年薪
7$7|~k annual statement 年度报表；年度决算表
P]"@3Z&w Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
28JVW3&) annuitant 年金受益人
\Vv)(/q { annuity 年金
do`'K3a" annuity contract 年金合约
~ vP_c(8f annuity on human life 人寿年金
Q3=X#FQ antecedent debt 先前的债项
`+=Zq :0 ante-dated cheque 倒填日期支票
v~RxtTu anticipated expenditure 预期开支
?23 J(;)s anticipated net profit 预期纯利
A@M2 (?w4 anticipated revenue 预期收入
WLWfe- anti-inflation measure 反通货膨胀措施
l=" (Hp%b anti-inflationary stance 反通货膨胀立场
f$</BND apparent deficit 表面赤字
tzl,r "k3 apparent financial solvency 表面偿债能力
6oKlr,. apparent partner 表面合伙人
U>Is mF>m application for personal assessment 个人入息课税申请书
z:UkMn[ application of fund 资金应用
e_Zs4\^ef application to release as liquidator and to destruct the books of accounts and documents
FoIK, MdJ 申请免除清盘人职务及毁灭帐簿与文件
7<k r|- appointed actuary 委任精算师
ZS l K appointed auditor 委任核数师；委任审计师
e?\Od}Hbw appointed trustee 委任的受托人
3 {H!B&sb appointer 委任人
y;0Zk~R$ apportioned pro rata 按比例分摊
/3+E-|4s apportionment 分配；分摊
XffHF^l9F Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=PU@'O G apportionment formula 分摊方程式
Gj#BG49g2 apportionment of estate duty 遗产税的分摊
`U?S 9m appraisal 估价；评估
zBrIhL]95 appreciable growth 可观增长
E=v4|/['N appreciable impact 显着影响
bq7()ocA appreciable increase 可观增长
)`=N+k] appreciation 增值；升值
q9zeN:>< appreciation against other currencies 相对其他货币升值
P^ -x appreciation of the exchange value of Hong Kong dollar 港元汇值上升
U ;4;> appreciation tax 增值税
Q1h v2*/U appropriation 拨款；拨用；拨付
4/o9K*M+ appropriation account 拨款帐目
!/F-EJOH6C Appropriation Bill 拨款法案
NFU=PS$ appropriation-in-aid system 补助拨款办法
G*v,-O approved assets 核准资产
EY1L5 Ba. approved basket stock 认可一篮子证券
hO3C _} approved budget 核准预算
gi
A(VUwI> approved charitable donation 认可慈善捐款
4 [0.M approved charitable institution 认可慈善机构
X bV?= approved currency 核准货币；认可货币
g2lv4Tiq- approved estimates 核准预算
ZDr TPnA[ approved estimates of expenditure 核准开支预算
[o'}R`5) approved overseas insurer 核准海外保险人
~ "~uXNd approved overseas trust company 核准海外信托公司
:Ea ]baM" approved pooled investment fund 核准汇集投资基金
t5p#g < $ approved provident fund scheme 认可公积金计划
KbRKPA` approved provision 核准拨款
,g)9ZP.F approved redeemable share 核准可赎回股份
4_eF c$^ approved regional stock 认可地区性证券
RML'C:1 approved retirement scheme 认可退休金计划
!hPe*pPVV) approved subordinated loan 核准附属贷款
Bsz;GnD|r arbitrage 套戥；套汇；套利
RG_)<U/B arbitrageur 套戥者；套汇者
b~G|Bhx a arbitrary amount 临时款项
!P)7t`X arrangement 措施；安排；协定
Y0OVzp9 b arrears 欠款
5.)/gK2$ arrears of pay 欠付薪酬
?@_,_gTQ arrears of revenue 逾期未收税款；逾期未收的帐项
T|nN. articles of association 组织章程；组织细则；组织章程细则
"_&HM4%! Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
M7lMOG (\ ascertainment of profit 确定利润
|}roR{gc| "Asia Clear" “亚洲结算系统”
X"G3lG Asia Commercial Bank Ltd. 亚洲商业银行有限公司
yI Thzy S Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
z3}4 +~ ~ Asian Development Fund [ADF] 亚洲发展基金
2|^bDg;W+u Asian dollar bond 亚洲美元债券
}oTac Asian dollar market 亚洲美元市场
u RNc9 Asian dollar rate 亚洲美元利率
8> jd 2'v{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
KK*"s^ L Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
hMs}r,* asked price 沽盘；喊价；索价；卖方报价
fx4X!(w!B assessable income 应评税入息
&" svt2 assessable loss 应评税亏损
dQFx] p3L assessable profit 应评税利润
hMx/}Tw wt assessable value 应评税值
]HP assessed profit 估定利润
.es= w= assessed value 经评估价值
p>p=nL K assessment 评税；评定；估价；评税单
V# 6`PD6 assessment number 评税编号；估价编号
L7*~8Y assessment of additional tax 补加税评税
@le2 3+q assessment of performance 业绩评估；实绩评价
7"y"%+ */ Assessor 评税主任
dDk<J;~jGJ asset price bubbles 资产价格泡沫
F 3a"SKMW asset-backed securities 具资产保证的证券
Hw/1~O$T assets accretion 资产增值
IV:Knh+
? assets and liabilities 资产与负债
I|$_[ Sw assets betterment statement 资产递增表；资产改进表
;z7iUke0% assets lending 实物放款；有抵押贷款
H p" :r%) assets of the company passing on the death 死者去世时转移的公司资产
|^@TA=_ assets pledged as security for liabilities 用作负债抵押的资产
{ l LUZM assets portfolio 资产投资组合
8DLMxG assets price 资产价格
e :.Xs assets quality 资产质素
_" F(w"| assets realization 资产变现
FUm- Fp assets refinancing arrangement 资产再集资安排
(N43?iv( assets securitization 资产证券化
s\Cl3 assets situated outside Hong Kong 在香港以外地方的资产
:h3
Gk;u assets stripping 削减资产；拆卖资产
te'<xfG assets value 资产值
bd<zn*H Z* assignee 承让人
Y rgwR assignment 转让；转让书；转让契
M d_\9G .e assignment of interest 权益转让
D x Vt assignment of letters patent and trade mark 专利证书及商标转让
W~Mj6c~S" assignment of property 物业转让；物业转让书
t/S~CIA assignment right 转让权
Z!|nc. assignor 转让人
/{1 xpR associate 有联系的人；有关连人士；相联者；合伙人；联系人
lTdYPqMi Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;nv4lxm associate member 附属会员
"mT~_BsD associated body corporate 相联法人团体
P67r+P, associated company 相联公司；联属公司
ZwF_hm=/[ associated corporation 相联法团
2@ACmh Association of Chartered Certified Accountants [ACCA] [United Kingdom]
c 6 dL
S 公认会计师公会〔英国〕
it>FG9hVo Association of Futures Exchange Brokers 香港期货经纪协会
;][1_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
F/RV{} 17E association of underwriters 承保人组织
XX}RbE#4 assumption of control 接管
\& AmX8" [ assurance 担保；保险；转易；转易书
tp*AA@~ assurance of interest 权益的转易
y NY1g?E at 19XX price 按一九ＸＸ年价格计算
%wvSD&oz at a discount 按赔价计算；按贴水价格计算；打折扣
8u;l<^ < at a premium 按溢价计算；按升水价格计算
eB!0: nHN at call 通知付款；按通知
bEy j8=P; at constant market price 按固定市价计算
Yw+_( 2
9= at constant price 按固定价格计算
31YzTbl[H at cost 按成本计算
-@L*i|A at current market price 按当时市价计算；按现时市价计算
O-bC+vB]M at current price 按当时价格计算；按现时价格计算
-jFt4Q7}8 at factor cost 按要素成本计算；按生产要素成本计算
~c3!,C at money-of-the-day price 按付款当日价格计算
](- :l6 at or better 按指定或较佳价位〔买卖指令〕
\\x``* at par 按面值计算；平价
v*l1"0 $ at sight 见票即付
}3^t,>I=,6 at the close 按收市盘
t~ Q {\! at the opening 按开市盘
=1 yU&
PJ attestation 见证；见证条款
hMeE@Q0 at-the-money option 平价期权
R^fVw Dl\ attorney 受权人；受托代表人
:)?w 2'O attornment 新拥有人承认书
~ N_\V attributable profit 可归属利润
2Wq)y1R<T attributable share value 可归属股份价值
e [3sWv Auckland Stock Exchange 奥克兰证券交易所
pz@_%IUS auction 拍卖
SgFyv<6>: auctioneer 拍卖商
*)U=ZO6S audit 审计；核数
tX&Dum $ Audit Commission 审计署
+;pdG[N Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
JTQ$p*2] 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〕
SpjL\ p0 audit review 帐目审查
Nx;U]O6A Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
EM; ]dLh audited account 审计帐目；经审计的帐目
l)HF4#Bs audited annual account 经审计的周年帐目
;0P2nc:U~ audited balance sheet 经审计的资产负债表
.& B_\* auditor 核数师；核数主任；审计师
'X"@C;q auditor's certificate 核数师证明书；审计师证明书
S;a{wY F6v auditor's report 核数师报告；审计师报告
b qEwi[` Aussie bond 澳元债券
[9~Bau austerity budget 紧缩预算
O:q 0- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
G?8LYg!- Australia All Ordinaries Index 澳洲所有普通股票指数
DL_2%&k/ Australian Dollar [AUD] 澳元
yx4B!U Australian Options Market 澳大利亚期权市场
$F`jM/B6 Australian Securities Commission 澳洲证券事务监察委员会
x'+lNl v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
k2" Z:\?z Australian Stock Exchange 澳大利亚证券交易所
C5\bnk{ Austrian Schilling [ATS] 奥地利先令
<hkg~4EKc authentication 认证；鉴证
BPIp3 i authority to purchase 委托购买证；委购书
kNMhMEez authorization 认可；核准；授权；授权书
A+69_?B
TH authorization by direction 指示授权
`BmAu[(e& authorization by instruction 指令授权
KaZ*HPe( authorization by warrant 令状授权
O+@"l$;N authorization of unit trust 单位信托的认可
{Fta4D_1N authorized agent 指定代理人
d /+s R@\ authorized capital 法定资本
`QC{}Oo^ authorized clerk 出市员
W> s@fN9 authorized dealer 认可交易商
]tanvJG}' authorized financial institution 认可财务机构
"gfy6m authorized fund 认可基金
!r,ZyJU authorized fund house 获授权的基金公司；认可基金公司
#'mb9GWD3 authorized institution 认可机构
$C##S @ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
t IdH?x authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&$.Vi&{. authorized insurer 获授权保险人；获认可承保人
vS6} R5 authorized investment 特准投资项目
cmmH)6c> authorized person 获授权人
o 4L9Xb7=G authorized representative 获授权代表
muwXzN(KX authorized share capital 法定股本
#?k$0|60 automated quotation system 自动报价系统
aBj~3 70g Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
U{q6_z|c 自动交易系统〔香港期货交易所有限公司〕
U\&kT/6vh automatic adjustment mechanism 自动调整机制
:+|b7fF automatic adjustment system 自动调整系统
{:$0j|zL1 Automatic Clearing House 自动票据交换所
?C(Z\"IX automatic exchange rates accumulation system 自动化汇率累集系统
y/K% F,WMf Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
a\$PqOB! automatic teller machine [ATM] 自动柜员机
i,NN" autopay 自动转帐
i DO`N! available assets 可用资产
w;vp X> available fiscal reserve 现存财政储备
h6}oRz9= g available profit 可用利润
mHE4Es0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
T
{a%:=` average 平均；平均数；海损
#IDDKUE average basic salary 平均基本薪金
!T@>Ld: average consumer expenditure 平均消费开支；一般消费开支
[-f0s;F1% average cost 平均成本
MeW8aL r average cost of land production 增辟土地平均成本
W@GcE;#- average daily turnover 平均每日成交额
Sdz!J 1 average daily wage rate 平均每日工资率
j0L9Q| s average expenditure pattern 平均开支模式
+ ^{;o0kcx average growth rate 平均增长率
M@UkXA} average net fixed assets 固定资产平均净值
ez%RWck average of relatives 相对价格平均数
udX4SBq-pC average price 平均价格
BP6;dF5 E average propensity to consume 平均消费倾向；一般消费倾向
',n;ag`c average propensity to save 平均储蓄倾向；一般储蓄倾向
k2sb#]-/} average rate 平均率
B<
P H7 average revenue 平均收入；平均收益
9Xmb_@7b} average stock 平均库存；平均存货
z kYl IUD average yearly rent 平均年租
,G S8Gu avoidance of double taxation 避免双重课税
BhJqMK>'S avoidance of tax 避税
