A:
_Tm]tlV A share Ａ股；甲类股份
,U)&ny abatement of tax 减税；减扣免税额
8nWPt!U: ABN AMRO Bank N.V. 荷兰银行
H>} ,{ z above-the-line expenditure 线上项目支出；经常预算支出
!a25cm5ys above-the-line receipt 线上项目收入；经常预算收入
\XwC |[%P ABSA Asia Limited 南非联合亚洲有限公司
I9m9`4BK absolute change 绝对数值变更
sW B@'P:x absolute expenditure 实际开支
hA;Ai:8 absolute guideline figure 绝对准则数字
c,O;B_}M] absolute interest 绝对权益
+TX4," absolute order of discharge 绝对破产解除令
yFS{8yrRUU absolute profit margin 绝对利润幅度
RR's W@ absolute value 实值；绝对值
"n)AlAV@ absolutely vested interest 绝对既得权益
, &n"# absorbed cost 已吸收成本；已分摊成本
XE&h&v=> absorption 吸收；分摊；合并
9 Ofls9]U absorption rate 吸收率；摊配率；分摊率
>; tE.CJH ACB Finance Limited 亚洲商业财务有限公司
yPY{ZADkQ acceptable form of reciprocity 合理的互惠条件
HA7%8R*.2i acceptable rate 适当利率；适当汇率
O /:FY1 acceptance agreement 承兑协议
G:y+yE4 acceptance for honour 参加承兑
&n#yxv4 acceptor 承兑人；接受人；受票人
qHtIjtt[q acceptor for honour 参加承兑人
Z} t^i^u accident insurance 意外保险
aGfp"NtL Accident Insurance Association of Hong Kong 香港意外保险公会
e]CoYuPr accident insurance scheme 意外保险计划
t&NpC;>v accident year basis 意外年度基准
RWX!d54& accommodation 通融；贷款
,7k-LAA accommodation bill 通融票据；空头票据
ALcP br accommodation party 汇票代发人
NqGSoOjIO2 account balance 帐户余额；帐户结余
8!HB$vdw7 account book 帐簿
~<~
~C#R account collected in advance 预收款项
74N3wi5B account current book 往来帐簿
z&Aya*0v` account of after-acquired property 事后取得的财产报告
TI\xCIH account of defaulter 拖欠帐目
n>7aZ 1Qa account payable 应付帐款
/h{Rf,H account payee only [A/C payee only] 只可转帐；存入收款人帐户
wOCAGE g account receivable 应收帐款
dsj}GgG?Z account receivable report 应收帐款报表
0TSB<,9a[ account statement 结单；帐单；会计财务报表
]T)<@bmL account title 帐户名称；会计科目
!d U$1:7 accountant's report 会计师报告
||.Hv[
]V* Accountant's Report Rules 会计师报告规则
Iqn
(NOq^[ accounting and auditing procedure 会计与审计程序；会计与核数程序
N3*1,/,l . Accounting Arrangements 《会计安排》
F_m'
9KX4E accounting basis 会计基础
?L0k |7 accounting by Official Receiver 破产管理署署长呈交的帐目
9_,f)2)~W Accounting Circular 《会计通告》
`34{/ }w accounting class 会计类别
/HS"{@Z"h accounting date 记帐日期；会计结算日期
VIN0k RQ# accounting for money 款项核算
>fth
iA Accounting Officer 会计主任
s$? LMfT accounting period 会计报告期；会计期
t 1"#L_<e accounting policy 会计政策；会计方针
hvQXYo>TZx accounting practice 会计惯例
M_-L#FHX accounting principle 会计准则
eB=&(ZT accounting record 会计记录
Gi #-TP\ accounting report 会计报告
gujP {Z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&xhwOgI #, Accounting Society of China 中国会计学会
So8
Dwz? accounting statement 会计报表
T:zM]%Xh accounting system 会计制度；会计系统
i;s;:{cn accounting transaction 会计事项；帐务交易
Pr(@&:v: accounting treatment 会计处理
m(}}%VeR"z accounting year 会计年度
2 accretion 增值；添加
&6
<a<S accrual 应计项目；应累算数目
h_+ accrual basis 应计制；权责发生制
7S&$M-k accrual basis accounting 应计制会计；权责发生制会计
6>)nkD32g accrue 应累算；应计
QxGcRlpLK accrued benefit 应累算利益
%[s%H)e) accrued charges 应计费用
R dwt4A+ accrued cumulative preference share dividend 应累算的累积优先股股息
^jUw4Dj~-q accrued expenses 应累算费用
iU37LODa2T accrued interest payable 应付利息；应计未付利息
-`eB4j'7 accrued interest receivable 应收利息；应计未收利息
l'aCpzf accrued right 累算权益
w= n(2M56C accruing profit 应累算的利润
4#7*B yvf accumulated fiscal reserve 累积财政储备
QIlZZ accumulated profit 累积利润；滚存溢利
OG$v"Yf~ accumulated reserve 累积储备
S4[ #[w`= accumulation of surplus income 累积收益盈余
_ZFEo< `' acquired assets 既得资产
k.K#i /t acquisition 收购；购置；取得
P\<:.8@$S acquisition cost 购置成本
(_<,Oj#*S acquisition expenses 购置费用
t89Tt @cf acquisition of 100% interest 收购全部股权
t|i<}2 acquisition of control 取得控制权
noL9@It0 acquisition of fixed assets 购置固定资产
M@<9/x PS acquisition of shell “买壳”
f,Dic%$q acquisition price 收购价
X(X[v] act of God 天灾
#0Y_!'j acting partner 执事合伙人
%Nv w`H active market 买卖活跃的市场；交投畅旺的市场；旺市
kl tW
active partner 积极参与的合伙人
*o4a<.hd2 active trading 交投活跃
' h <( actual circulation 实际流通
fByf~iv, actual cost 实际成本
EY <"B2_% actual expenditure 实际开支；实际支出
Up'#OkTx actual income 实际入息；实际收入；实际收益
{7@*cB qN actual market 现货市场
!|i #g$ actual price 现货价；实际价格
;H.V-~:P) actual profit 实际利润
Owi/e actual quotation 实盘；实际价位；实际报价
^]D1': actual year basis 按实际年度计算
MuQ)F-GSUu actuals 实货
%)?jaE}[ actuarial investigation 精算调查
Ly baE~=
actuarial principle 精算原则
geqP. MR actuarial report 精算师报告
G $MEVfd" Actuarial Society of Hong Kong 香港精算学会
3Cc#{X-+ actuarial valuation 精算师估值
la_c:#ho actuary 精算师
C !Srv 7 ad referendum agreement 暂定协议；有待覆核的协定
\ 3^ue0 ad valorem duty 从价税；按值征税
25-h5$s ad valorem duty system 从价税制
megT p ad valorem fee 从价费
0kOwA%m ad valorem tariff 从价关税
ow{. iv\,u additional allowance 额外免税额
Z%:>nDZV additional amount for unexpired risk 未过期风险的额外款额
y32$b,%Xi, additional assessable profit 补加应评税利润
KNd<8{'. additional assessment 补加评税
L/exR6M7 additional commitment 额外承担
/\h *v!: additional commitment vote 额外承担拨款
?_^{9q%9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ZIc.MNq additional dependent parent allowance 供养父母额外免税额
_UP fqC ? additional provision 额外拨款
Ec3tfcNhR additional stamp duty 附加印花税
""a$[[ %WC additional tax 补加税罚款；补加税款
7#%Pry Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
LlO8]b!P-^ adjudged bankrupt 被裁定破产
=urGs`\ adjudicated bankrupt 裁定破产人
4}v|^_x-i adjudication fee 裁定费；评定印花税额手续费；评估契据费
bIyg7X)/ adjudication of bankruptcy 裁定破产；宣告破产
\rzMgR$/rj adjudication of insolvency 裁定无力偿还债务
(B eJ,K7 adjusted actual 经调整的实数；调整后的实数
6`@J=Q? adjusted current assets 经调整的流动资产；调整后的流动资产
*|dK1'Xr adjusted figure 经调整的数字；调整后的数额
Pap6JR{7 adjusted liabilities 经调整的负债；调整后的负债
'u;O2$ adjusted loss 经调整的亏损；调整后的亏损
_3yG<'f[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
QO(F%&v++ adjusted profit 经调整的利润；调整后的利润
!p/?IW+ adjusted surplus 经调整的盈余额；调整后的盈余额
!=,Y=5M, adjusted value 经调整的价值；调整后的价值
|oXd4 adjustment 调整；修订；理算〔保险〕
ZDbe]9#Xh adjustment centre 调剂中心
@|c]) adjustment lag 调整过程的时间差距；调整时差
QR'# ]k;>% adjustment mechanism 调整机制
w"s@q$}]8M adjustment of loss 亏损调整
pF8 #H~ adjustment process 调整过程；调整程序
\"nut7";2 adjustment range 调整幅度
o25rKC=o administered exchange rate 受管制汇率
[%N?D#; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>a<1J(c administration expenses 行政费用
.E}lAd.Mn administration fee 手续费；行政费
I"vkfi#= administration in bankruptcy 破产管理
;ISnI administration order 遗产管理令
T TN!$?G3 administrator 管理人；遗产管理人
.Ln a\Bv administrator of the estate 遗产管理人
eOE*$pH admission of debt 债项承认书
2icQ (H; admission of proof 接纳债权证明
e@W+ehx" advance 放贷款项；垫付款项；预支款项；预付款项
M
lR~`B}m advance account 暂支帐目；预付款帐户
/z*Z+OT2 advance compensation 预付补偿金
WXY '%G advance from shareholder 股东垫款
* /n8T]s advance pending reimbursement 预支以待日后付还
|50sGJE( advanced economy 先进经济体系
3wq<@dRv4 advancement 预付；预付财产
za@/4z advances warrant 垫款令
uwSSrT advancing 贷出
0>N6.itOz adverse balance 逆差
J4"Fj, FS adverse exchange 逆汇
=oq8SL?bJ* advertisement addressed to shareholders 在报章刊登的致股东通告
l t&(S) advice for collection 托收通知书
g gx _h advice of drawing 提款通知书；汇票通知书
+wmG5!%$| advice of payment 付款通知
P8,Ps+ Advisory Committee [Securities and Futures Commission]
yEI@^8]s 谘询委员会〔证券及期货事务监察委员会〕
ezp%8IZ; Advisory Committee on Diversification 经济多元化谘询委员会
$3g{9 )} affidavit 誓章；遗产申报誓章
lbBWOx/| affidavit of no receipt 述明无收款的誓章
i#`q<+/q affiliate 联号；联营公司；附属公司
\H@1VgmR; affiliated company 附属公司；联号；联营公司
c_D(%Vf5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@ I`^\oJ affordability 负担能力
o6k#neB>=. African Development Bank [AfDB] 非洲开发银行
V^ 5d5Ao after-acquired property 事后取得的财产
Km8aHc]O~ after-hours dealing 市后交易
- | g"q| after-tax profit 税后盈利；税后利润；税后溢利
'% QCNO/ agency agreement 代理协议
vyIH<@@p7 agency expenses 代理机构的开支
E>|X'I?r^ agency fee 代理费
4?'vP ' Agency Law 《代理法》
k6;bUO o agent 代理人；承销人
EyE#x_A agent of company 公司代理人
Z_\p8@3aH agent's fee 代理人费；经纪费
w31Ox1>s aggregate 总计；总数；总体数字
QkdcW>:a7 aggregate amount 总款额；总额
hu.o$sV3; aggregate assets and liabilities 总体资产与负债
:lcq3iF n aggregate at constant price 按固定价格计算的总体数字
"^n,(l*4x aggregate demand 总需求
J{1H$[W~} aggregate gross position 总持仓量
7~mhWPzMwB aggregate limit 总限额
EJ9hgE aggregate of salaries tax 合计薪俸税
a4__1N^Qj aggregate performance 总体表现；总体业绩
U\Wo&giP[ aggregate supply 总体供应
V}#X'~Ob aggregate surplus 总盈余
l[38cF aggregate total 整体总额
Go)$LC0Mi aggregate value 总值；合计价值
){5Nod{}a aggregated basis 合计基准
k|| t<&`Ze aggregated net chargeable income 合计应课税入息实额
S' j g#*$ aggregation 合并计算；合计；总和
3N2d V6u aggregation of incomes of husband and wife 夫妇入息合并计算
;/j2(O^ aggregation of property 财产的总和
qq| 5[I.? agio 差价；贴水
u kW&\ 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》
"tz u.V- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9Rnypzds 《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》
N7+L@CC6T Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6QX m] <
《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》
`OBzOM Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?dgyi4J?=` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Q !e560@ agreement for a settlement 授产协议
6st
agreement for assignment 转让协议
F~mIV;BP agreement for sale 售卖协议；买卖协议
-Z "4W agreement for sale and purchase 买卖协议
ZD]1C ~) agreement for the payment of interest 支付利息协议
"L a;$7ds agreement for the repayment of money 还款协议
R-13DVK agreement of reinsurance 再保险协议
f<Hi=Qpm Agricultural Bank of China 中国农业银行
^a4z*#IOr air passenger departure tax 飞机乘客离境税
x;n3 Zr;( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'+PKGmRW airport tax 机场税
`<C<[JP:o alcohol duty 酒精税
9{to PED alienation 让与；让渡；转让
6Yj{%
G alimony 生活费；赡养费
lM6pYYEq= All Ordinaries Index [AOI] 所有普通股指数
L (Y1ey9x all risks 全险；综合险
ai{>rO3 }I All Sales Record for Stock Market 《股票市场成交报告》
f2i:I1 p(" Allied Capital Resources Limited 新联财务有限公司
08`|C)Z! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Q d[_W^QI allocation letter 拨款信件
BNu >/zGpB allocation of fund 分配款项；预留款项
tJ\
$% allocation of profit 利润分配；溢利分配
a#YK1n[! allocation warrant 拨款令
$ F2Uv\7= allotment 分配；配股
dZU #lg allotment notice 股份配售通知；配股通知
c {1;x)L allotment of shares 股份分配
^,>w` 8 allowable 可获宽免；免税的
=*2,^j allowable business loss 可扣除的营业亏损
$. SBW=^V allowable expenses 可扣税的支出
\#{PV\x:Nn allowance 免税额；津贴；备抵；准备金
@NiuT%#c allowance for debts 债项的免税额
fjh| V9H allowance for depreciation by wear and tear 耗损折旧免税额
C$OVN$lL`8 allowance for funeral expenses 殡殓费的免税额
pH1 !6X allowance for inflation 为通货膨胀而预留的款项；通胀准备金
+1ICX allowance for repairs and outgoings 修葺及支出方面的免税额
VfX^iG r allowance to debtor 给债务人的津贴
g4IF~\QRVi alteration of capital 资本更改
lB,1dw2(T alternate trustee 候补受托人
w&p+mJL. amalgamation 合并
3
jZMXEG) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
bn(N8MFCV ambit of charges 征税范围；收费范围
[ n2B6Px amended valuation 经修订的估值
#S}orWj
American Commodities Exchange 美国商品交易所
u\]EG{w( American Express Bank Limited 美国运通银行
! _S#8" American Stock Exchange 美国证券交易所
4 ax{Chn amortization 摊销
~KBa-i%o amount due from banks 存放银行同业的款项
T6U/ }&{O amount due from banks abroad 存放海外银行同业的款项
zJe KB8 amount due from holding companies 控股公司欠款
oP&/>GmXL amount due from local banks 存放本港银行同业的款项
UVo`jb|>
o amount due to banks 银行同业的存款
aSzI5J]/= amount due to banks abroad 海外银行同业的存款
Joow{75 K amount due to holding companies 控股公司存款
1 /. BP amount due to local banks 本港银行同业的存款
A~?M `L>B amount due to outport banks 外埠银行同业的存款
l4 bytI{63 amount for note issue 发行纸币的款额
i g,.>'+l amount of bond 担保契据的款额
:<QknU}dwy amount of consideration 代价款额
d*@T30 amount of contribution 供款数额
XUqorE amount of indebtedness 负债款额
Eb8pM>'qM amount of principal of the loan 贷款本金额
p5G'})x amount of rates chargeable 应征差饷数额
b6D;98p amount of share capital 股本额
QJ|@Y(KV0 amount of sums assured 承保款额
2HE@!*z9H amount of variation 变动幅度
H+v&4} f amount of vote 拨款数额
C8U3+ s amount payable 应付款额
T+kV~ w{ amount receivable 应收款额
i}-uK,^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
AI|vL4*Xd analysis 分析
@(t3 <g ancillary risk 附属风险
=+zDE0Qs annual account 周年帐目；周年帐目报表；年度决算；年结
smP4KC"I(d annual accounting date 年结日期
VmS_(bM annual allowance 每年免税额；年积金；年度津贴；年津
|7qt/z annual balance 年度余额
pRd.KY -< annual disposable income 每年可动用收入
<!OBpAq annual estimates 周年预算
a3 @E `Z annual fee 年费
^/f~\ #R annual general meeting 周年大会
1Cr&6 't annual growth rate 年增率；每年增长率
WR ;1 annual long-term supplement 长期个案每年补助金
HK;NR .D annual pensionable emolument 可供计算退休金的年薪
W__ArV2Z_ annual report 年报
# @R0$x Annual Report on the Consumer Price Index 《消费物价指数年报》
B
`(jTL annual return 周年报表；周年申报表；每年报税表格
Q +:y Annual Return Rules 《周年报表规则》
Xka REE annual review of consumer prices 每年消费物价回顾
1[FN : hm annual roll-forward basis 逐年延展方式
bZqTT~'T annual salary 年薪
J=g)rd[` annual statement 年度报表；年度决算表
=RoG?gd{R Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
eV9U+]C ` annuitant 年金受益人
Pvxb6\G&d annuity 年金
-`O{iHfM|P annuity contract 年金合约
TZn
15-O annuity on human life 人寿年金
%w`d antecedent debt 先前的债项
;tOs A # ante-dated cheque 倒填日期支票
^_2c\mw_I anticipated expenditure 预期开支
H>~ CL anticipated net profit 预期纯利
|xO*!NR anticipated revenue 预期收入
jLAEHEs anti-inflation measure 反通货膨胀措施
z0z@LA4k6@ anti-inflationary stance 反通货膨胀立场
mQ"~x] apparent deficit 表面赤字
"Ep"$d apparent financial solvency 表面偿债能力
eg0_ < apparent partner 表面合伙人
iq#{*:1 application for personal assessment 个人入息课税申请书
>jm(2P(R
application of fund 资金应用
afm\Iv[* application to release as liquidator and to destruct the books of accounts and documents
[! '+} 申请免除清盘人职务及毁灭帐簿与文件
gq=t7b appointed actuary 委任精算师
PX:#+bq1 appointed auditor 委任核数师；委任审计师
;Qi:j^+P) appointed trustee 委任的受托人
=pH2V^<<# appointer 委任人
D I C*{aBf apportioned pro rata 按比例分摊
]C_+u_9 apportionment 分配；分摊
'VDWJTia Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
E~!$&9\ apportionment formula 分摊方程式
JcAsrtrG] apportionment of estate duty 遗产税的分摊
\J'}CX*aQ appraisal 估价；评估
,f
} $F Z appreciable growth 可观增长
?nU<cx h appreciable impact 显着影响
TW|K.t@5#H appreciable increase 可观增长
[+ud7l appreciation 增值；升值
$8tk|uh appreciation against other currencies 相对其他货币升值
D"7}&Ry: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
55S s%$k@ appreciation tax 增值税
qZ1'uln=C- appropriation 拨款；拨用；拨付
)6"}M;v appropriation account 拨款帐目
c~ss^[qx| Appropriation Bill 拨款法案
RD$:. appropriation-in-aid system 补助拨款办法
%OQdUH4x approved assets 核准资产
N} EKV approved basket stock 认可一篮子证券
0TU 3
_;o approved budget 核准预算
%a%xUce&-X approved charitable donation 认可慈善捐款
Y_Y f'z1>[ approved charitable institution 认可慈善机构
f Y<#KM6X approved currency 核准货币；认可货币
AwM`[`ReE approved estimates 核准预算
7;>|9k approved estimates of expenditure 核准开支预算
q lc@$ approved overseas insurer 核准海外保险人
HDe\Oty_ approved overseas trust company 核准海外信托公司
O1c%XwMn^ approved pooled investment fund 核准汇集投资基金
!fOPYgAGKn approved provident fund scheme 认可公积金计划
epy2}TI approved provision 核准拨款
DiFLat]X approved redeemable share 核准可赎回股份
9+ 'i(q
z approved regional stock 认可地区性证券
Lqgrt]L_" approved retirement scheme 认可退休金计划
,H=k5WA4m approved subordinated loan 核准附属贷款
!KHgHKEW^ arbitrage 套戥；套汇；套利
2 bc&sU)X arbitrageur 套戥者；套汇者
hU?DLl:bXF arbitrary amount 临时款项
MAh1tYs4D arrangement 措施；安排；协定
( t&RFzE?G arrears 欠款
F*72g)hVh arrears of pay 欠付薪酬
RQVu~7d[ arrears of revenue 逾期未收税款；逾期未收的帐项
3j7FG%\ articles of association 组织章程；组织细则；组织章程细则
e@D_0OZ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'| 8 dt "C ascertainment of profit 确定利润
?f?5Kye "Asia Clear" “亚洲结算系统”
C'6I< YX Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'$ei3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
YxF@ 1_g Asian Development Fund [ADF] 亚洲发展基金
sd%j&Su#4 Asian dollar bond 亚洲美元债券
#GzALF97 Asian dollar market 亚洲美元市场
nrac )W Asian dollar rate 亚洲美元利率
t G_4>-Y#w Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
m: @y_:X0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8Qv s\TY asked price 沽盘；喊价；索价；卖方报价
`v*H H}aDO assessable income 应评税入息
Wjb_H
( D assessable loss 应评税亏损
lM- 9 J?j assessable profit 应评税利润
$n<a`PdH assessable value 应评税值
h"FI]jK|} assessed profit 估定利润
f i?4! h assessed value 经评估价值
D bGS] k<$ assessment 评税；评定；估价；评税单
O8]e(i assessment number 评税编号；估价编号
yD+4YD assessment of additional tax 补加税评税
C`5'5/-. assessment of performance 业绩评估；实绩评价
yl[I'fX66 Assessor 评税主任
HTQZIm asset price bubbles 资产价格泡沫
-WC 0W asset-backed securities 具资产保证的证券
j|!,^._i assets accretion 资产增值
(< +A w7 assets and liabilities 资产与负债
(Pc>D' ;{S assets betterment statement 资产递增表；资产改进表
Fh #QS'[ assets lending 实物放款；有抵押贷款
7l *
&Fh9; assets of the company passing on the death 死者去世时转移的公司资产
TgiZ
% G assets pledged as security for liabilities 用作负债抵押的资产
2<D | { assets portfolio 资产投资组合
X^\D"fmE. assets price 资产价格
P6+ B!pY assets quality 资产质素
VLuHu ih assets realization 资产变现
erH,EE^-x< assets refinancing arrangement 资产再集资安排
b RAD_ assets securitization 资产证券化
/,\V}`Lx" assets situated outside Hong Kong 在香港以外地方的资产
uw;Sfx,s assets stripping 削减资产；拆卖资产
VF`! ks assets value 资产值
fyQOF ItM assignee 承让人
( b25g ! assignment 转让；转让书；转让契
{&5lZ<nu8A assignment of interest 权益转让
m8s d2&4 assignment of letters patent and trade mark 专利证书及商标转让
.}==p&( assignment of property 物业转让；物业转让书
>Hf{Mx{< assignment right 转让权
\jfK']P/H assignor 转让人
(/:m*x*6 associate 有联系的人；有关连人士；相联者；合伙人；联系人
{ 4 J. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
> wW{ $ associate member 附属会员
~ P3b5 - associated body corporate 相联法人团体
VLXA6+ associated company 相联公司；联属公司
ddQ +EY@! associated corporation 相联法团
wJC[[_"3 I Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^/C\:hw 公认会计师公会〔英国〕
P:{Aq n~zR Association of Futures Exchange Brokers 香港期货经纪协会
kL8rqv ^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9c @M(U@Yh association of underwriters 承保人组织
w;'XqpP$*| assumption of control 接管
K_YrdA)6 assurance 担保；保险；转易；转易书
PUR,r %K` assurance of interest 权益的转易
[qc1
V%g at 19XX price 按一九ＸＸ年价格计算
NLy4Z:&{ at a discount 按赔价计算；按贴水价格计算；打折扣
X4%uY at a premium 按溢价计算；按升水价格计算
]?6wU-a at call 通知付款；按通知
8iI p[9~= at constant market price 按固定市价计算
\U:OQ.e at constant price 按固定价格计算
2%@tnk|@ at cost 按成本计算
ajS B3}PN at current market price 按当时市价计算；按现时市价计算
M@[W"f
Wq at current price 按当时价格计算；按现时价格计算
6KddHyFz at factor cost 按要素成本计算；按生产要素成本计算
y3~`qq at money-of-the-day price 按付款当日价格计算
Oii b 2Ov at or better 按指定或较佳价位〔买卖指令〕
#b ^6> at par 按面值计算；平价
.W{CJh at sight 见票即付
QAkK5,`vV. at the close 按收市盘
|=0vgwd "S at the opening 按开市盘
9pLe8D attestation 见证；见证条款
x Lan1V at-the-money option 平价期权
]0UYxv %] attorney 受权人；受托代表人
Ix bQ6 attornment 新拥有人承认书
o GuAF q attributable profit 可归属利润
$;^|]/ - attributable share value 可归属股份价值
WA Riw[
Auckland Stock Exchange 奥克兰证券交易所
s#^0[ Rt auction 拍卖
tVG;A&\,6 auctioneer 拍卖商
i-|N6J audit 审计；核数
7 yE\, Audit Commission 审计署
z~ t0l Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
VeQGdyhY 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
\5a. JfF audit review 帐目审查
UFj H8jSBx Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)Rn\6ka audited account 审计帐目；经审计的帐目
e]~p: audited annual account 经审计的周年帐目
}m+Q(2 audited balance sheet 经审计的资产负债表
,
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a auditor 核数师；核数主任；审计师
L3b0e_8>R auditor's certificate 核数师证明书；审计师证明书
(OiV IH auditor's report 核数师报告；审计师报告
CnZ!b_ J Aussie bond 澳元债券
cN@_5 austerity budget 紧缩预算
2;gv o*k Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
TtkHMPlm_ Australia All Ordinaries Index 澳洲所有普通股票指数
k L DpZ{ Australian Dollar [AUD] 澳元
d88A.Z3w Australian Options Market 澳大利亚期权市场
9~h W8{# Australian Securities Commission 澳洲证券事务监察委员会
8&JB_%Gb Australian Society of Certified Practising Accountants 澳洲执业会计师公会
y i$+rPF1 Australian Stock Exchange 澳大利亚证券交易所
|enLv12Gm Austrian Schilling [ATS] 奥地利先令
w"{DLN[Qw authentication 认证；鉴证
LK} g<!o( authority to purchase 委托购买证；委购书
6Z|h>H5 a authorization 认可；核准；授权；授权书
3dN`Q:1R9 authorization by direction 指示授权
p7QZn.,=u authorization by instruction 指令授权
/?; 'y,(Q authorization by warrant 令状授权
fXMY.X>f authorization of unit trust 单位信托的认可
p_I^7 $ authorized agent 指定代理人
Gazva/e authorized capital 法定资本
v>keZZOs authorized clerk 出市员
+,,(8=5 g authorized dealer 认可交易商
/4T6Z[=s authorized financial institution 认可财务机构
@ T^FOTW authorized fund 认可基金
T\9[PX< authorized fund house 获授权的基金公司；认可基金公司
tK;xW authorized institution 认可机构
SZH`-xb!+5 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%,WH*") authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
GL?b!4x x authorized insurer 获授权保险人；获认可承保人
@)d_zWE authorized investment 特准投资项目
LK Df V authorized person 获授权人
.2& L. authorized representative 获授权代表
]@ruizb8 authorized share capital 法定股本
1 ^|#QMT automated quotation system 自动报价系统
*v%y;^{k[/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?z>J7 }w*= 自动交易系统〔香港期货交易所有限公司〕
DKf(igw automatic adjustment mechanism 自动调整机制
j""ZFh04 automatic adjustment system 自动调整系统
4x6n ,:; Automatic Clearing House 自动票据交换所
*QQeK# $s automatic exchange rates accumulation system 自动化汇率累集系统
/0}Z>i K Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
x=cucZ automatic teller machine [ATM] 自动柜员机
6 J>A U autopay 自动转帐
4'z)J1M available assets 可用资产
z%
bH?1^o available fiscal reserve 现存财政储备
N# }A9t available profit 可用利润
v,iZnANZ&P Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
-6+7&.A+ average 平均；平均数；海损
x`g,>>&C average basic salary 平均基本薪金
$z[S0C m average consumer expenditure 平均消费开支；一般消费开支
+(2$YJ35 average cost 平均成本
'i% r average cost of land production 增辟土地平均成本
OjhX:{"5 9 average daily turnover 平均每日成交额
m\qeYI6, Z average daily wage rate 平均每日工资率
Gko"iO# average expenditure pattern 平均开支模式
MsXw
8D average growth rate 平均增长率
nYSe0w average net fixed assets 固定资产平均净值
[2-n*a(q average of relatives 相对价格平均数
*k7BE_&*0Z average price 平均价格
kqCsEtm] average propensity to consume 平均消费倾向；一般消费倾向
A'#d:lOA average propensity to save 平均储蓄倾向；一般储蓄倾向
l WYp average rate 平均率
F q~uuQ average revenue 平均收入；平均收益
v \i"-KH average stock 平均库存；平均存货
OTF/Pu$ average yearly rent 平均年租
X.>=&~[ avoidance of double taxation 避免双重课税
X7!q/1$J avoidance of tax 避税
