A:
o$ dnp`E A share Ａ股；甲类股份
zY?G O"U" abatement of tax 减税；减扣免税额
k-5Enbkr ABN AMRO Bank N.V. 荷兰银行
fq^D<c{3 above-the-line expenditure 线上项目支出；经常预算支出
FP M@%U above-the-line receipt 线上项目收入；经常预算收入
5Ym/'eT ABSA Asia Limited 南非联合亚洲有限公司
q ld2<W absolute change 绝对数值变更
_TF\y@hF*D absolute expenditure 实际开支
X\X* -.]{ absolute guideline figure 绝对准则数字
tI 651Wm9 absolute interest 绝对权益
C>%2'S^.b absolute order of discharge 绝对破产解除令
k-;%/:O m absolute profit margin 绝对利润幅度
Vc } #Ok absolute value 实值；绝对值
foh>8/AL/ absolutely vested interest 绝对既得权益
.xXe *dm% absorbed cost 已吸收成本；已分摊成本
HsA4NRF'7 absorption 吸收；分摊；合并
0Q@
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nC Mv&{~
ACB Finance Limited 亚洲商业财务有限公司
|&JCf = acceptable form of reciprocity 合理的互惠条件
SM> V
o+ acceptable rate 适当利率；适当汇率
6"+/Imb- acceptance agreement 承兑协议
{d`e9^Z: acceptance for honour 参加承兑
G8}w|'0m acceptor 承兑人；接受人；受票人
dP8b\ H acceptor for honour 参加承兑人
/cn=8%!N accident insurance 意外保险
=nQ"ye Accident Insurance Association of Hong Kong 香港意外保险公会
]y*AA58; accident insurance scheme 意外保险计划
|eD$eZ=m accident year basis 意外年度基准
D&5>Op4U accommodation 通融；贷款
;XFo:? accommodation bill 通融票据；空头票据
d\FBY&C7b accommodation party 汇票代发人
.+ 1.??8:+ account balance 帐户余额；帐户结余
V!!E)I account book 帐簿
KPGo*m Y account collected in advance 预收款项
.h)o\6 Wq account current book 往来帐簿
!acm@"Ea account of after-acquired property 事后取得的财产报告
9NCo0!Fb account of defaulter 拖欠帐目
9b`J2_ ]k account payable 应付帐款
m/#)B6 @A account payee only [A/C payee only] 只可转帐；存入收款人帐户
l7G&[\~ account receivable 应收帐款
jYAD9 v% account receivable report 应收帐款报表
63b?-.!b account statement 结单；帐单；会计财务报表
s7RAui account title 帐户名称；会计科目
o!TG8aeb accountant's report 会计师报告
m`(5B Accountant's Report Rules 会计师报告规则
r+8%oW j accounting and auditing procedure 会计与审计程序；会计与核数程序
'gYUyl Accounting Arrangements 《会计安排》
K07b#`NF6 accounting basis 会计基础
;m/%g{oV accounting by Official Receiver 破产管理署署长呈交的帐目
YGVj$\ Accounting Circular 《会计通告》
P;R`22 \3 accounting class 会计类别
}eA2y($N accounting date 记帐日期；会计结算日期
Gv,_;?7lD accounting for money 款项核算
=,B44:`r Accounting Officer 会计主任
~m~<xtoc accounting period 会计报告期；会计期
ha6jbni accounting policy 会计政策；会计方针
B4k ~~ ;| accounting practice 会计惯例
v]CH
L#
| accounting principle 会计准则
<uXZ*E accounting record 会计记录
w4YuijhW accounting report 会计报告
>5Vv6_CI0? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@d i mZsi1 Accounting Society of China 中国会计学会
]qZs^kQ accounting statement 会计报表
uW*)B_c accounting system 会计制度；会计系统
5c?1JH62o8 accounting transaction 会计事项；帐务交易
N%Gb accounting treatment 会计处理
2y6 e]D accounting year 会计年度
{[V<mT2/ accretion 增值；添加
Kj| l]' accrual 应计项目；应累算数目
XV"8 R"u%Q accrual basis 应计制；权责发生制
> sW9n [ accrual basis accounting 应计制会计；权责发生制会计
}E626d}uA accrue 应累算；应计
;eYm+e^?. accrued benefit 应累算利益
'8+<^%c accrued charges 应计费用
\{W} accrued cumulative preference share dividend 应累算的累积优先股股息
0fhz7\a^_< accrued expenses 应累算费用
?kfLOJQ:I accrued interest payable 应付利息；应计未付利息
$@ t ]0 accrued interest receivable 应收利息；应计未收利息
GAK!qLy 9 accrued right 累算权益
nH*JR accruing profit 应累算的利润
2H7b2% accumulated fiscal reserve 累积财政储备
X 4\ accumulated profit 累积利润；滚存溢利
$)w9EGZ accumulated reserve 累积储备
@J"Gn-f~ accumulation of surplus income 累积收益盈余
fU y:TCS acquired assets 既得资产
i7hWBd4wK acquisition 收购；购置；取得
R-Y07A acquisition cost 购置成本
I<p- o/TP acquisition expenses 购置费用
)erI3?k acquisition of 100% interest 收购全部股权
@L Qe[` acquisition of control 取得控制权
Jw;Tq"& acquisition of fixed assets 购置固定资产
QDO.&G2 acquisition of shell “买壳”
}=. :bwX5 acquisition price 收购价
6M({T2e act of God 天灾
HE>6A|rgDr acting partner 执事合伙人
/DxaKZ ;b active market 买卖活跃的市场；交投畅旺的市场；旺市
J9+< 9g4-t active partner 积极参与的合伙人
HV_5
+ active trading 交投活跃
Npq_1L actual circulation 实际流通
c j=6_k actual cost 实际成本
^! ?w h actual expenditure 实际开支；实际支出
#9Src\V actual income 实际入息；实际收入；实际收益
3[*E>:)qh actual market 现货市场
zQpF, N<b actual price 现货价；实际价格
-?T:> *]p actual profit 实际利润
AmSrc. actual quotation 实盘；实际价位；实际报价
(MfPu8j actual year basis 按实际年度计算
(yh zjN~ actuals 实货
>"}z
% # actuarial investigation 精算调查
mU
d[' Z actuarial principle 精算原则
y2nwDw( xF actuarial report 精算师报告
F^La\cZ*' Actuarial Society of Hong Kong 香港精算学会
o5k7$0:t/ actuarial valuation 精算师估值
nQy %av$ actuary 精算师
t@hE}R ad referendum agreement 暂定协议；有待覆核的协定
VV'K$v3'N8 ad valorem duty 从价税；按值征税
G a1B&@T ad valorem duty system 从价税制
s2`:NS ad valorem fee 从价费
nIWZo ~ ad valorem tariff 从价关税
jv<C#0E^ additional allowance 额外免税额
0+H4sz%. additional amount for unexpired risk 未过期风险的额外款额
wtm= additional assessable profit 补加应评税利润
0m`{m'B4n additional assessment 补加评税
(g>8!Gl additional commitment 额外承担
1MVz u7 additional commitment vote 额外承担拨款
e aNMcC1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
xfAnZBsVo additional dependent parent allowance 供养父母额外免税额
-UTTJnu^ additional provision 额外拨款
ONc-jU^ additional stamp duty 附加印花税
g`NJ
` additional tax 补加税罚款；补加税款
-Y?C1DbKz Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
"$@Wy,yp adjudged bankrupt 被裁定破产
kim q m adjudicated bankrupt 裁定破产人
1-!q,q adjudication fee 裁定费；评定印花税额手续费；评估契据费
RxeyMNd adjudication of bankruptcy 裁定破产；宣告破产
*_Sx^`"X`l adjudication of insolvency 裁定无力偿还债务
-~PiPYX adjusted actual 经调整的实数；调整后的实数
u)Nm jW adjusted current assets 经调整的流动资产；调整后的流动资产
()[j<KX{. adjusted figure 经调整的数字；调整后的数额
0vi)m y;! adjusted liabilities 经调整的负债；调整后的负债
Oo-%;l`& adjusted loss 经调整的亏损；调整后的亏损
O|ODJOQNol 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
e7# B? adjusted profit 经调整的利润；调整后的利润
f>i" j adjusted surplus 经调整的盈余额；调整后的盈余额
MPS{MGVjbJ adjusted value 经调整的价值；调整后的价值
8M5a& 35J" adjustment 调整；修订；理算〔保险〕
=x QLf4> adjustment centre 调剂中心
&I= 27!S adjustment lag 调整过程的时间差距；调整时差
=W* Js %4 adjustment mechanism 调整机制
f\/'Fy0 adjustment of loss 亏损调整
+ f+#W adjustment process 调整过程；调整程序
~WKc O& adjustment range 调整幅度
ko T b{U L administered exchange rate 受管制汇率
$t1XoL Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:)P Aj administration expenses 行政费用
M@wQ6ow administration fee 手续费；行政费
$h)VKW ^\ administration in bankruptcy 破产管理
3lW7auH4Y{ administration order 遗产管理令
&OXnZT3P administrator 管理人；遗产管理人
(*X Sr Q administrator of the estate 遗产管理人
S1`;2mAf* admission of debt 债项承认书
Wwf] ,Ya admission of proof 接纳债权证明
{&qB!axj advance 放贷款项；垫付款项；预支款项；预付款项
%XU V[L} advance account 暂支帐目；预付款帐户
Q^Lk^PP7 advance compensation 预付补偿金
gPA),
NrN advance from shareholder 股东垫款
#&oL iz=hZ advance pending reimbursement 预支以待日后付还
yn;sd+:z advanced economy 先进经济体系
6q8b>LG| advancement 预付；预付财产
N8-!}\, advances warrant 垫款令
Cnv M>] advancing 贷出
Fh3>y2 `/ adverse balance 逆差
kCuIEv@ adverse exchange 逆汇
U`-] U2 " advertisement addressed to shareholders 在报章刊登的致股东通告
FK:Tni advice for collection 托收通知书
/HiRbwQK# advice of drawing 提款通知书；汇票通知书
SFaG`T= advice of payment 付款通知
a-9Y &#U Advisory Committee [Securities and Futures Commission]
h M/:zC: 谘询委员会〔证券及期货事务监察委员会〕
xi!CZNz Advisory Committee on Diversification 经济多元化谘询委员会
|+|q`SwJ affidavit 誓章；遗产申报誓章
Af V
a[{E affidavit of no receipt 述明无收款的誓章
tu%!j}3s affiliate 联号；联营公司；附属公司
AD=qB5: affiliated company 附属公司；联号；联营公司
1(;_1@P affirmation [estate duty] 非宗教式宣誓〔遗产税〕
" : G\ affordability 负担能力
j1sZRl)D African Development Bank [AfDB] 非洲开发银行
;n"Nv }<C after-acquired property 事后取得的财产
;%/Kh :Vg after-hours dealing 市后交易
1X7tN2tQ after-tax profit 税后盈利；税后利润；税后溢利
M|l`2Hpe agency agreement 代理协议
$ !Pm*s agency expenses 代理机构的开支
8 =!BtMd" agency fee 代理费
uv}?8$<\ Agency Law 《代理法》
YgFmJ.1 agent 代理人；承销人
A t?]FjL6S agent of company 公司代理人
m&36$>r= agent's fee 代理人费；经纪费
<%~`!n,t0 aggregate 总计；总数；总体数字
IL\2?(&Z aggregate amount 总款额；总额
/Mg$t6vM aggregate assets and liabilities 总体资产与负债
~%8T_R /3 aggregate at constant price 按固定价格计算的总体数字
4J"S?HsW| aggregate demand 总需求
2L!wbeTb; aggregate gross position 总持仓量
, '_y@9?I aggregate limit 总限额
d8o<Q 9 aggregate of salaries tax 合计薪俸税
<EHgPlQn aggregate performance 总体表现；总体业绩
v_7?Zik8E aggregate supply 总体供应
(#t"u`_Ee aggregate surplus 总盈余
I1 Jo 8s aggregate total 整体总额
1F*3 K3T { aggregate value 总值；合计价值
.h0@Vs aggregated basis 合计基准
oQ=v:P] aggregated net chargeable income 合计应课税入息实额
`o;E aggregation 合并计算；合计；总和
v*&WxP^Gm aggregation of incomes of husband and wife 夫妇入息合并计算
A5A4*. C aggregation of property 财产的总和
oXQzCjX_ agio 差价；贴水
4=T.rVS[ 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 /hD2tBLu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
GO|1O|? 《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》
VD,p<u{r Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Tgf#I*(^] 《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》
Y oT< ]' Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
h
!yu. v 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{Y\W&Edw% agreement for a settlement 授产协议
\9Z1'W agreement for assignment 转让协议
$P{|^ou3a# agreement for sale 售卖协议；买卖协议
7jZE(|G- agreement for sale and purchase 买卖协议
h}T+M BA% agreement for the payment of interest 支付利息协议
;g:!WXd agreement for the repayment of money 还款协议
++HHU M agreement of reinsurance 再保险协议
3
W%Bsqn Agricultural Bank of China 中国农业银行
n[mVwQ(% air passenger departure tax 飞机乘客离境税
qt.G_fOz Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
hI^Hqv airport tax 机场税
]+!{^ h$ alcohol duty 酒精税
npj_i /&g alienation 让与；让渡；转让
E6=JL$" alimony 生活费；赡养费
EGY'a*]cU All Ordinaries Index [AOI] 所有普通股指数
2NNAsr}L all risks 全险；综合险
aLWNq e&1 All Sales Record for Stock Market 《股票市场成交报告》
&$,%6X" Allied Capital Resources Limited 新联财务有限公司
I|`/#BYbW all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4dB6cg allocation letter 拨款信件
g?}$"=B allocation of fund 分配款项；预留款项
XVlZ:kz allocation of profit 利润分配；溢利分配
4F-r }Fj3 allocation warrant 拨款令
`ZC{<eVJ}= allotment 分配；配股
n{b( ~eL? allotment notice 股份配售通知；配股通知
:FUefW m allotment of shares 股份分配
_>6xU t allowable 可获宽免；免税的
iut[?#f^ allowable business loss 可扣除的营业亏损
_4#8o\ allowable expenses 可扣税的支出
BotGPk><c allowance 免税额；津贴；备抵；准备金
AB.gVw|
4 allowance for debts 债项的免税额
}%&hxhR^t3 allowance for depreciation by wear and tear 耗损折旧免税额
+5zLQ>]z allowance for funeral expenses 殡殓费的免税额
NB["U"1[^E allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"<#-#j allowance for repairs and outgoings 修葺及支出方面的免税额
=u*\P!$ allowance to debtor 给债务人的津贴
)r9l T*z alteration of capital 资本更改
'V*ixK8R0 alternate trustee 候补受托人
6;O fh amalgamation 合并
P
, %IZ. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Ve]ufn6 ambit of charges 征税范围；收费范围
pd3=^ Zi amended valuation 经修订的估值
Y]u6f c American Commodities Exchange 美国商品交易所
0`LR!X American Express Bank Limited 美国运通银行
i42M.M6D $ American Stock Exchange 美国证券交易所
nB~h mE) amortization 摊销
:c*_W
/ amount due from banks 存放银行同业的款项
?yfw3s amount due from banks abroad 存放海外银行同业的款项
<l :c O$ m amount due from holding companies 控股公司欠款
k3pY3TA@w+ amount due from local banks 存放本港银行同业的款项
u t<0- amount due to banks 银行同业的存款
jHU5>G t-} amount due to banks abroad 海外银行同业的存款
/M0A9Z T[ amount due to holding companies 控股公司存款
![>j` i amount due to local banks 本港银行同业的存款
8)NQt$lWp amount due to outport banks 外埠银行同业的存款
RS8t E( amount for note issue 发行纸币的款额
"vH>xBR[% amount of bond 担保契据的款额
&D/@H1fBe amount of consideration 代价款额
|8|_^` amount of contribution 供款数额
||}k99y + amount of indebtedness 负债款额
BE#s@-zR=p amount of principal of the loan 贷款本金额
Q^B !^_M amount of rates chargeable 应征差饷数额
fcim4d fP amount of share capital 股本额
-msfiO amount of sums assured 承保款额
".Z1CBM( amount of variation 变动幅度
RF#S=X 6 amount of vote 拨款数额
2b[R^O} amount payable 应付款额
nx2iEXsa amount receivable 应收款额
B @8M2Pl Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ib-)T7V` analysis 分析
mmJ$+$JEk ancillary risk 附属风险
aw3 oG?3I annual account 周年帐目；周年帐目报表；年度决算；年结
RTL A* annual accounting date 年结日期
Xf "B\%,(` annual allowance 每年免税额；年积金；年度津贴；年津
(]Pr [xB annual balance 年度余额
:c_>(~ annual disposable income 每年可动用收入
LE'8R~4.< annual estimates 周年预算
<%SG
<|t annual fee 年费
w[ /_ o,R annual general meeting 周年大会
mBQp#-1\ annual growth rate 年增率；每年增长率
S5 ,y!K]C~ annual long-term supplement 长期个案每年补助金
~8j4IO( annual pensionable emolument 可供计算退休金的年薪
k;fy8 annual report 年报
c9
&L K J6 Annual Report on the Consumer Price Index 《消费物价指数年报》
JM& :dzyIP annual return 周年报表；周年申报表；每年报税表格
k* U(ln Annual Return Rules 《周年报表规则》
H2cY}, annual review of consumer prices 每年消费物价回顾
ZQVr]/W^r annual roll-forward basis 逐年延展方式
}OJ,<!v2pc annual salary 年薪
g.V{CJ*V annual statement 年度报表；年度决算表
#guq/g$ 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
4)DI0b" annuitant 年金受益人
T\
cJn>kCn annuity 年金
b}C6/ zW annuity contract 年金合约
;;Y>7Kn!u annuity on human life 人寿年金
=8p *Ijs antecedent debt 先前的债项
6]mFw{6qn1 ante-dated cheque 倒填日期支票
JtB]EvpL} anticipated expenditure 预期开支
^T.ic S xP anticipated net profit 预期纯利
n{@^ne4 m anticipated revenue 预期收入
U.kTdNSp anti-inflation measure 反通货膨胀措施
:mI[fQ anti-inflationary stance 反通货膨胀立场
U7(t >/ apparent deficit 表面赤字
v?)u1-V0 apparent financial solvency 表面偿债能力
Ibbpy++d[ apparent partner 表面合伙人
n;w&} g application for personal assessment 个人入息课税申请书
u~-,kF@ application of fund 资金应用
#% 1|$V*: application to release as liquidator and to destruct the books of accounts and documents
,iy;L_N 申请免除清盘人职务及毁灭帐簿与文件
zg[.Pws:E appointed actuary 委任精算师
{0ozpE*( appointed auditor 委任核数师；委任审计师
`Cv@ 16 appointed trustee 委任的受托人
mD]^a;U[X appointer 委任人
P*kKeMl apportioned pro rata 按比例分摊
#n5D K{e apportionment 分配；分摊
Fb^Ae6/i Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Li{R?Osx apportionment formula 分摊方程式
Bt?.8H6Y apportionment of estate duty 遗产税的分摊
.>;}GsN& appraisal 估价；评估
:VvJx] appreciable growth 可观增长
7k==?,LG 3 appreciable impact 显着影响
h]w5N2$}? appreciable increase 可观增长
MF}}o0P appreciation 增值；升值
,<cF<9h appreciation against other currencies 相对其他货币升值
b- FJMY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@0qDhv s appreciation tax 增值税
Kd%>:E* appropriation 拨款；拨用；拨付
.15^c+j appropriation account 拨款帐目
OZc.Rtgc Appropriation Bill 拨款法案
M9J^;3Lrh appropriation-in-aid system 补助拨款办法
ja Ot"iU.B approved assets 核准资产
ny,a5zEnF approved basket stock 认可一篮子证券
dLtn,qCX0^ approved budget 核准预算
9u->.O: p approved charitable donation 认可慈善捐款
OG jeE4 approved charitable institution 认可慈善机构
o9Z!Z ^ approved currency 核准货币；认可货币
Yiq8 >| approved estimates 核准预算
o@d+<6Um approved estimates of expenditure 核准开支预算
.L X8ko approved overseas insurer 核准海外保险人
2EdKxw3$] approved overseas trust company 核准海外信托公司
)L%i"=<Bdy approved pooled investment fund 核准汇集投资基金
Yom ,{;Bv approved provident fund scheme 认可公积金计划
A>c/q&WUk approved provision 核准拨款
u7Xr!d+wR approved redeemable share 核准可赎回股份
jC) lWD approved regional stock 认可地区性证券
M_4:~&N$ approved retirement scheme 认可退休金计划
;goR0PN approved subordinated loan 核准附属贷款
N` DLIv8i; arbitrage 套戥；套汇；套利
}#rdMh arbitrageur 套戥者；套汇者
ARZ5r48)
arbitrary amount 临时款项
.kGlUb?^Q arrangement 措施；安排；协定
*FwHZZ~U arrears 欠款
ZL-YoMHc+_ arrears of pay 欠付薪酬
wM^_pah#Y5 arrears of revenue 逾期未收税款；逾期未收的帐项
B f_o Ic articles of association 组织章程；组织细则；组织章程细则
E[FRx1^R9 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
es` A< ascertainment of profit 确定利润
Vo\RtM/6{ "Asia Clear" “亚洲结算系统”
`xhiG9mz~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
WB=pR C@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
YGA( "< Asian Development Fund [ADF] 亚洲发展基金
=!G3YZ Asian dollar bond 亚洲美元债券
.=VtMi$n Asian dollar market 亚洲美元市场
buXPeIo^VM Asian dollar rate 亚洲美元利率
b,U3b})( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~9:ILCfX Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ohdWEU, asked price 沽盘；喊价；索价；卖方报价
k+"+s
bsW' assessable income 应评税入息
3q>6gaTv assessable loss 应评税亏损
%r<c>sFJN assessable profit 应评税利润
yW$ja|^ E assessable value 应评税值
.Z!!x assessed profit 估定利润
zs@#.OEH assessed value 经评估价值
)Tc eNH assessment 评税；评定；估价；评税单
_)7dy2%{q assessment number 评税编号；估价编号
4DVkycM assessment of additional tax 补加税评税
*ay>MlcV2= assessment of performance 业绩评估；实绩评价
<bwsK,C Assessor 评税主任
VK* 2`Z1 asset price bubbles 资产价格泡沫
*nB fF{y asset-backed securities 具资产保证的证券
EBY=ccGE{ assets accretion 资产增值
]U]22I'+$2 assets and liabilities 资产与负债
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#/@Jo2F assets betterment statement 资产递增表；资产改进表
N#;k;Z'iL assets lending 实物放款；有抵押贷款
CjzfU*G assets of the company passing on the death 死者去世时转移的公司资产
#rZk&q assets pledged as security for liabilities 用作负债抵押的资产
yJaQcGxE" assets portfolio 资产投资组合
j b' hqz assets price 资产价格
}mjJglK!N assets quality 资产质素
a2dlz@)J assets realization 资产变现
p_$03q>oQ assets refinancing arrangement 资产再集资安排
rSIb1zJ assets securitization 资产证券化
lD! o4ZAo assets situated outside Hong Kong 在香港以外地方的资产
)$/Gh&1G assets stripping 削减资产；拆卖资产
27-<q5q assets value 资产值
# E'g{.N assignee 承让人
j:%~: assignment 转让；转让书；转让契
GNXQD}L?b? assignment of interest 权益转让
//G5lW/* assignment of letters patent and trade mark 专利证书及商标转让
J9oGw P assignment of property 物业转让；物业转让书
R>"E X q assignment right 转让权
(Al.hEs' assignor 转让人
=: U63 associate 有联系的人；有关连人士；相联者；合伙人；联系人
Aa;R_Jz Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
W"fdK_F\ associate member 附属会员
?aInn:FE associated body corporate 相联法人团体
Urhh)i associated company 相联公司；联属公司
rN)T xH&*p associated corporation 相联法团
B v $;yR Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w$H=GF?" 公认会计师公会〔英国〕
22L#\qVkl Association of Futures Exchange Brokers 香港期货经纪协会
jxL5L[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
da 3]#%i0 association of underwriters 承保人组织
s>
JmLtT assumption of control 接管
w \pD'1e assurance 担保；保险；转易；转易书
cpB$b C]( assurance of interest 权益的转易
or/Y"\-! at 19XX price 按一九ＸＸ年价格计算
"sz)~Q'W5 at a discount 按赔价计算；按贴水价格计算；打折扣
z3b8 at a premium 按溢价计算；按升水价格计算
w%cd $"EH at call 通知付款；按通知
7ZHM;_
- at constant market price 按固定市价计算
PA"xb3@I at constant price 按固定价格计算
VAc -RaA at cost 按成本计算
F]3iL^v at current market price 按当时市价计算；按现时市价计算
8 vB~1tl; at current price 按当时价格计算；按现时价格计算
O9oVx4= at factor cost 按要素成本计算；按生产要素成本计算
Yt!UIl\< at money-of-the-day price 按付款当日价格计算
n NZq`M at or better 按指定或较佳价位〔买卖指令〕
Fkj\U^G at par 按面值计算；平价
+b I &0` at sight 见票即付
.Ff; St at the close 按收市盘
MOP
%vS at the opening 按开市盘
E buOPa attestation 见证；见证条款
,SuF1&4 at-the-money option 平价期权
>Be PE(k attorney 受权人；受托代表人
"m0 >u,HmI attornment 新拥有人承认书
jwyJ=W- attributable profit 可归属利润
uu1 -` !% attributable share value 可归属股份价值
}k7@
X Auckland Stock Exchange 奥克兰证券交易所
YN9ug3O+ auction 拍卖
IfeG"ua| auctioneer 拍卖商
cIK-VmO audit 审计；核数
fy YT #r Audit Commission 审计署
Z%6I$KAN8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
DY^q_+[ V 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〕
i*..]!7e audit review 帐目审查
jL^zS XQB Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^4x(a& audited account 审计帐目；经审计的帐目
X3 ". audited annual account 经审计的周年帐目
7 = u\D audited balance sheet 经审计的资产负债表
R0_ %M auditor 核数师；核数主任；审计师
fOm=#:O auditor's certificate 核数师证明书；审计师证明书
\evK.i*KfA auditor's report 核数师报告；审计师报告
zGj0 '!!- Aussie bond 澳元债券
;B o 2$ austerity budget 紧缩预算
E@ hvO% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'{QbjG%<P Australia All Ordinaries Index 澳洲所有普通股票指数
*5hg}[n2 Australian Dollar [AUD] 澳元
}I}Rq D:` Australian Options Market 澳大利亚期权市场
C]K@SN$ Australian Securities Commission 澳洲证券事务监察委员会
3%|LMX]M5_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
U M pC2)5 Australian Stock Exchange 澳大利亚证券交易所
L qMH]W Austrian Schilling [ATS] 奥地利先令
&sh
%]o8 authentication 认证；鉴证
A &~G authority to purchase 委托购买证；委购书
Q*ZqY authorization 认可；核准；授权；授权书
R#1h.8 authorization by direction 指示授权
-@Mr!!t?N authorization by instruction 指令授权
ce.'STm= authorization by warrant 令状授权
",(-AU!a)h authorization of unit trust 单位信托的认可
z^gf@r authorized agent 指定代理人
P7&a~N$T6W authorized capital 法定资本
=PP]LDlJs authorized clerk 出市员
=&U JFu authorized dealer 认可交易商
E[/<AY^@!z authorized financial institution 认可财务机构
vY7C!O/y_k authorized fund 认可基金
~=aGv%vX
authorized fund house 获授权的基金公司；认可基金公司
KVvIo1 $N authorized institution 认可机构
5O#CdN-S authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
i{I'+%~R authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3:&!Q*i; authorized insurer 获授权保险人；获认可承保人
t~)w921> authorized investment 特准投资项目
)Uw
QsP authorized person 获授权人
&q#$SU,$( authorized representative 获授权代表
gs_"H authorized share capital 法定股本
w [I%Id;E automated quotation system 自动报价系统
((7~o?Vbg Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
UtIwrR[ 自动交易系统〔香港期货交易所有限公司〕
B#&U5fSw+0 automatic adjustment mechanism 自动调整机制
br .jj automatic adjustment system 自动调整系统
Se9I1~mX Automatic Clearing House 自动票据交换所
yd]W',c automatic exchange rates accumulation system 自动化汇率累集系统
f]^( |*6 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
F[ N{7C3 automatic teller machine [ATM] 自动柜员机
J Xo_l autopay 自动转帐
e-sMU available assets 可用资产
hz g&OW=: available fiscal reserve 现存财政储备
INby0S available profit 可用利润
bU/5ug. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=SA@3)kHH average 平均；平均数；海损
kG[ u$[B average basic salary 平均基本薪金
sw6]Bc average consumer expenditure 平均消费开支；一般消费开支
n7i;^=9 mM average cost 平均成本
H2 5Mx>|d average cost of land production 增辟土地平均成本
tj ; <Z. average daily turnover 平均每日成交额
@Q V|<NeH average daily wage rate 平均每日工资率
51;V#@CsQ average expenditure pattern 平均开支模式
o/@.*Rj>Bg average growth rate 平均增长率
mg[=~&J^ average net fixed assets 固定资产平均净值
..UmbJJ.u average of relatives 相对价格平均数
|Kky+* average price 平均价格
0V`s 3,k average propensity to consume 平均消费倾向；一般消费倾向
j#$ R . average propensity to save 平均储蓄倾向；一般储蓄倾向
Q9t BHz average rate 平均率
a)^f`s^aa average revenue 平均收入；平均收益
2>l4$G 0 average stock 平均库存；平均存货
r@5_LD@f average yearly rent 平均年租
"X4OUk avoidance of double taxation 避免双重课税
%Ui&SZ\ avoidance of tax 避税
