A:
[ncK+rGAc A share Ａ股；甲类股份
=,(TP abatement of tax 减税；减扣免税额
\]u;NbC] ABN AMRO Bank N.V. 荷兰银行
3J+2 #ML above-the-line expenditure 线上项目支出；经常预算支出
@;bBc above-the-line receipt 线上项目收入；经常预算收入
]oB~8d ABSA Asia Limited 南非联合亚洲有限公司
]h,rgO ; absolute change 绝对数值变更
L\Pm T absolute expenditure 实际开支
c lB K absolute guideline figure 绝对准则数字
ccHf+= absolute interest 绝对权益
zOs}v{8" absolute order of discharge 绝对破产解除令
PVo7Sy!'H absolute profit margin 绝对利润幅度
9aJIq{ `E absolute value 实值；绝对值
VIT|# absolutely vested interest 绝对既得权益
LWF,w7v[L absorbed cost 已吸收成本；已分摊成本
r\;fyeH
absorption 吸收；分摊；合并
1g{Pe`G, absorption rate 吸收率；摊配率；分摊率
LTTMa-]Yy ACB Finance Limited 亚洲商业财务有限公司
t R|dnC4U acceptable form of reciprocity 合理的互惠条件
a]T:wUYG' acceptable rate 适当利率；适当汇率
lhGJ/By- - acceptance agreement 承兑协议
-[=eVS.2% acceptance for honour 参加承兑
CBEf;I g acceptor 承兑人；接受人；受票人
p UXoSnIq: acceptor for honour 参加承兑人
\#_ ymM0 accident insurance 意外保险
gYB!KM *v Accident Insurance Association of Hong Kong 香港意外保险公会
}xk(aM_ accident insurance scheme 意外保险计划
3#>W\_FY*D accident year basis 意外年度基准
oB khb accommodation 通融；贷款
p% 3z*2,( accommodation bill 通融票据；空头票据
At iUTA
accommodation party 汇票代发人
!@=S,Vc. account balance 帐户余额；帐户结余
$8=|<vt account book 帐簿
} a9Ah:.7/ account collected in advance 预收款项
R c+olJ^5 account current book 往来帐簿
T- en|. account of after-acquired property 事后取得的财产报告
P ]43FPb account of defaulter 拖欠帐目
V\;Xa0 account payable 应付帐款
e7R gA1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
K*>%,mP$i account receivable 应收帐款
VVas>/0qr account receivable report 应收帐款报表
e c&/a2M account statement 结单；帐单；会计财务报表
$a M5jH< account title 帐户名称；会计科目
f4"UI-8;n accountant's report 会计师报告
:R Iz6Tz Accountant's Report Rules 会计师报告规则
QrYF Lh accounting and auditing procedure 会计与审计程序；会计与核数程序
<q'l7 S Accounting Arrangements 《会计安排》
??,[-Oi accounting basis 会计基础
}Kp!, accounting by Official Receiver 破产管理署署长呈交的帐目
f+h\RE=BGt Accounting Circular 《会计通告》
kFn/dQ4| accounting class 会计类别
V*giF` gq accounting date 记帐日期；会计结算日期
O[ Vet/^) accounting for money 款项核算
Muo E~K2 Accounting Officer 会计主任
1xB}Ed*k accounting period 会计报告期；会计期
[e X]x accounting policy 会计政策；会计方针
]vvYPRV76 accounting practice 会计惯例
("9bV8:@B accounting principle 会计准则
yQK{ +w accounting record 会计记录
c FUD$ mp accounting report 会计报告
[.gk{> # Accounting Services Branch [Treasury] 会计事务部〔库务署〕
vd%g'fTy9 Accounting Society of China 中国会计学会
4)S99|1 accounting statement 会计报表
LhJUoX accounting system 会计制度；会计系统
srGOIK . accounting transaction 会计事项；帐务交易
(pxH<k=Ah accounting treatment 会计处理
.kT ]^rv
; accounting year 会计年度
yLnQ9BXB& accretion 增值；添加
XX8HSw!w accrual 应计项目；应累算数目
3uLG$`N accrual basis 应计制；权责发生制
q+?<cjVg accrual basis accounting 应计制会计；权责发生制会计
VdlT+'HF accrue 应累算；应计
DB/~Z accrued benefit 应累算利益
mmTpF]t
?` accrued charges 应计费用
7 Sx|n}a-3 accrued cumulative preference share dividend 应累算的累积优先股股息
@J[@Pu O accrued expenses 应累算费用
:@((' X(". accrued interest payable 应付利息；应计未付利息
ldA_mj{ accrued interest receivable 应收利息；应计未收利息
h d3 accrued right 累算权益
aM}9ZurI accruing profit 应累算的利润
V8^la'_j accumulated fiscal reserve 累积财政储备
~ :ASv>m accumulated profit 累积利润；滚存溢利
>JpBX+]5m accumulated reserve 累积储备
im<bo Mv accumulation of surplus income 累积收益盈余
v:t;Uk^Y acquired assets 既得资产
M3t l4%j acquisition 收购；购置；取得
a:BW*Hy{\ acquisition cost 购置成本
IO\l8G acquisition expenses 购置费用
^A$=6=CX acquisition of 100% interest 收购全部股权
DrJ?bG;[ acquisition of control 取得控制权
m$T5lKn}U? acquisition of fixed assets 购置固定资产
gHg=G+Q@ acquisition of shell “买壳”
%?ElC acquisition price 收购价
fVbjU1N act of God 天灾
$n\ P w acting partner 执事合伙人
p*;!5;OUR active market 买卖活跃的市场；交投畅旺的市场；旺市
'nCVjO7o active partner 积极参与的合伙人
AV5={KK active trading 交投活跃
[wGj?M} actual circulation 实际流通
%K6veB{M actual cost 实际成本
F@BpAl actual expenditure 实际开支；实际支出
}`uyOgGg* actual income 实际入息；实际收入；实际收益
Q5,zs_j actual market 现货市场
cOV j @z actual price 现货价；实际价格
yHe L&H actual profit 实际利润
7(Fas (j3 actual quotation 实盘；实际价位；实际报价
586P~C[ic actual year basis 按实际年度计算
1 d jZ5`+ actuals 实货
n u0pzq\6 actuarial investigation 精算调查
G+zhL6]F
actuarial principle 精算原则
)bUnk +_ actuarial report 精算师报告
}]x \ `}o Actuarial Society of Hong Kong 香港精算学会
HpnF,4A> actuarial valuation 精算师估值
)w7vE\n3 actuary 精算师
3~> -A= ad referendum agreement 暂定协议；有待覆核的协定
@j!,8JQEd ad valorem duty 从价税；按值征税
AO-5>r ad valorem duty system 从价税制
IMf|/a9- ad valorem fee 从价费
8 v/H;65 ad valorem tariff 从价关税
msl.{ additional allowance 额外免税额
W A/dt2D| additional amount for unexpired risk 未过期风险的额外款额
R(1:I@<?E additional assessable profit 补加应评税利润
hA7=:LG additional assessment 补加评税
;ku>_sG- additional commitment 额外承担
\+
se%O additional commitment vote 额外承担拨款
Z&
_kq| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'RjEdLrI additional dependent parent allowance 供养父母额外免税额
Lq(=0U\"P additional provision 额外拨款
wvv+~K9jq additional stamp duty 附加印花税
Z"`w>c. additional tax 补加税罚款；补加税款
)lG}B U. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
U G2+Y' ] adjudged bankrupt 被裁定破产
yE:y[k0E adjudicated bankrupt 裁定破产人
|E 8sw a adjudication fee 裁定费；评定印花税额手续费；评估契据费
y=Y k$:-y adjudication of bankruptcy 裁定破产；宣告破产
Zx ebv# 4 adjudication of insolvency 裁定无力偿还债务
.n8R%|C5 adjusted actual 经调整的实数；调整后的实数
(xfc_h*xA adjusted current assets 经调整的流动资产；调整后的流动资产
G c V/_Y adjusted figure 经调整的数字；调整后的数额
btW#ebm adjusted liabilities 经调整的负债；调整后的负债
PmuG(qg adjusted loss 经调整的亏损；调整后的亏损
=o#Z?Bn5 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
\s=r[0tj! adjusted profit 经调整的利润；调整后的利润
&jDN6n3z adjusted surplus 经调整的盈余额；调整后的盈余额
A8%
e _XA adjusted value 经调整的价值；调整后的价值
lc,k-}n adjustment 调整；修订；理算〔保险〕
"n%j2"TYJj adjustment centre 调剂中心
u
r$ adjustment lag 调整过程的时间差距；调整时差
x@NfN*?/+i adjustment mechanism 调整机制
TU|#Pz7n-Z adjustment of loss 亏损调整
2F4<3k! & adjustment process 调整过程；调整程序
f_c\uN@f adjustment range 调整幅度
#-L0.z( administered exchange rate 受管制汇率
&~:EmLgv Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
de:@/-| administration expenses 行政费用
+7.|1x;C administration fee 手续费；行政费
KuR ]X``2 administration in bankruptcy 破产管理
Y@FYo>0O administration order 遗产管理令
\BHZRytQF administrator 管理人；遗产管理人
,r B(WKU administrator of the estate 遗产管理人
[ V.6 7_~ admission of debt 债项承认书
OyO<A3 admission of proof 接纳债权证明
/~,*DH$) advance 放贷款项；垫付款项；预支款项；预付款项
Ao K9=F} advance account 暂支帐目；预付款帐户
<"3q5ic/Z advance compensation 预付补偿金
[jgVN w""D advance from shareholder 股东垫款
hK?GIbRZ advance pending reimbursement 预支以待日后付还
ChiIQWFE advanced economy 先进经济体系
<B6md
i'R advancement 预付；预付财产
- Jaee,P advances warrant 垫款令
ZF7n]LgSc& advancing 贷出
d"|_NG` vr adverse balance 逆差
PQaTS*0SXJ adverse exchange 逆汇
xlv(PVdn advertisement addressed to shareholders 在报章刊登的致股东通告
Gu$/rb ? advice for collection 托收通知书
cH_qHXi[G advice of drawing 提款通知书；汇票通知书
+`d92T z advice of payment 付款通知
,^9+G"H:I Advisory Committee [Securities and Futures Commission]
P zJ (Q 谘询委员会〔证券及期货事务监察委员会〕
qiz(k:\o Advisory Committee on Diversification 经济多元化谘询委员会
K|%Am4 affidavit 誓章；遗产申报誓章
\uZpAV)5 affidavit of no receipt 述明无收款的誓章
$0V +< affiliate 联号；联营公司；附属公司
Uu7]`U l affiliated company 附属公司；联号；联营公司
RP~nLh3=\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
utck{]P affordability 负担能力
tA1?8`b Q African Development Bank [AfDB] 非洲开发银行
bB<S4@jF8z after-acquired property 事后取得的财产
6,q0F*q after-hours dealing 市后交易
u!X~!h-6~ after-tax profit 税后盈利；税后利润；税后溢利
[RBSUOF agency agreement 代理协议
"(=g7,I4 agency expenses 代理机构的开支
8F[ ];LF> agency fee 代理费
Y -it3q'Z Agency Law 《代理法》
. $\-{) agent 代理人；承销人
2J=`"6c agent of company 公司代理人
d(^8#4
agent's fee 代理人费；经纪费
Bz'.7"
":0 aggregate 总计；总数；总体数字
U$2Em0HO} aggregate amount 总款额；总额
,7V?K j aggregate assets and liabilities 总体资产与负债
! $JX3mP aggregate at constant price 按固定价格计算的总体数字
g P>pb W_ aggregate demand 总需求
C@a I*+@-" aggregate gross position 总持仓量
Ou[`)|> aggregate limit 总限额
DN%}OcpZ aggregate of salaries tax 合计薪俸税
ZX/FIxpy aggregate performance 总体表现；总体业绩
HzM\<YD aggregate supply 总体供应
pCt2 -aam aggregate surplus 总盈余
'{WEyhaS aggregate total 整体总额
>lIzeEW# aggregate value 总值；合计价值
f r~Eb'8
aggregated basis 合计基准
"|JbdI]%P aggregated net chargeable income 合计应课税入息实额
xoVd[c! aggregation 合并计算；合计；总和
\PS]c9@,rc aggregation of incomes of husband and wife 夫妇入息合并计算
c#x~x aggregation of property 财产的总和
<lzC|>BG agio 差价；贴水
OV{v6,>O 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》
:2j`NyLI. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
RQ=rB9~:ZN 《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》
3w^W6hN) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
syu/"KY^! 《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<(DQD Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
faO iNR7;h 《香港政府和大韩民国政府关于相互促进和保护投资协定》
dEYw_qJ2 agreement for a settlement 授产协议
O.jm{x!m agreement for assignment 转让协议
YT-ua{ .^ agreement for sale 售卖协议；买卖协议
i6yA>#^ agreement for sale and purchase 买卖协议
g#(+:^3' agreement for the payment of interest 支付利息协议
'/`O*KD] agreement for the repayment of money 还款协议
@vq)Y2)r\ agreement of reinsurance 再保险协议
T;DKDg a Agricultural Bank of China 中国农业银行
Q m *z air passenger departure tax 飞机乘客离境税
3>n&u,Xe Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
xY?p(>( airport tax 机场税
'jO2pH /% alcohol duty 酒精税
}`CF(Do alienation 让与；让渡；转让
)ThNy :4 alimony 生活费；赡养费
C9 +rrc@4 All Ordinaries Index [AOI] 所有普通股指数
<Y6Vfee,& all risks 全险；综合险
by1q"\-, All Sales Record for Stock Market 《股票市场成交报告》
NK|U:p2H Allied Capital Resources Limited 新联财务有限公司
u>;aQtK~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
y )K Iz allocation letter 拨款信件
u.q3~~[= allocation of fund 分配款项；预留款项
}h`z2% 5o allocation of profit 利润分配；溢利分配
%3dc_YPS allocation warrant 拨款令
f\5w@nX allotment 分配；配股
2<*"@Vj allotment notice 股份配售通知；配股通知
od#Lad@p allotment of shares 股份分配
XOX$uLm allowable 可获宽免；免税的
9 ] N{ 8 allowable business loss 可扣除的营业亏损
0Y!"3bw| allowable expenses 可扣税的支出
(}wPu&Is,C allowance 免税额；津贴；备抵；准备金
<e#v9=}DI allowance for debts 债项的免税额
Q@}SR%p allowance for depreciation by wear and tear 耗损折旧免税额
)xf (4 allowance for funeral expenses 殡殓费的免税额
%UdE2 D'bC allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,7:GLkj allowance for repairs and outgoings 修葺及支出方面的免税额
;|K
} allowance to debtor 给债务人的津贴
i ;pg9Vw alteration of capital 资本更改
'bRf>= alternate trustee 候补受托人
G1it
3^*$ amalgamation 合并
iJdJP)!tz6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1Px Rj ambit of charges 征税范围；收费范围
kKRu]0J~[ amended valuation 经修订的估值
. AA#
G American Commodities Exchange 美国商品交易所
0#Gnm H American Express Bank Limited 美国运通银行
b)a5LFt| American Stock Exchange 美国证券交易所
Q.9,W=<6 amortization 摊销
L+ew/I>: amount due from banks 存放银行同业的款项
q5Zu'-Cx@ amount due from banks abroad 存放海外银行同业的款项
6Z1O:Bou amount due from holding companies 控股公司欠款
T $ mT; k amount due from local banks 存放本港银行同业的款项
N @_ y<7#C amount due to banks 银行同业的存款
& LI q? amount due to banks abroad 海外银行同业的存款
*CGHp8 amount due to holding companies 控股公司存款
xj33g6S amount due to local banks 本港银行同业的存款
d_(;sW"I amount due to outport banks 外埠银行同业的存款
8\E=p+C amount for note issue 发行纸币的款额
R6X2d\l # amount of bond 担保契据的款额
8m
H6?,@6 amount of consideration 代价款额
De 3;}]wC amount of contribution 供款数额
c|:EMYS amount of indebtedness 负债款额
aNM*=y` amount of principal of the loan 贷款本金额
y}FG5'5$13 amount of rates chargeable 应征差饷数额
V}vL[=QFZ( amount of share capital 股本额
7h(
amount of sums assured 承保款额
)+v5 H amount of variation 变动幅度
xK0;saG# amount of vote 拨款数额
[ Cd#<Te3 amount payable 应付款额
RPMz&/k amount receivable 应收款额
Xgh%2 ;: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qPi $kecx analysis 分析
p]X+#I< ancillary risk 附属风险
D*46, >Tv annual account 周年帐目；周年帐目报表；年度决算；年结
)6XnxBSH annual accounting date 年结日期
m.6uLaD"!} annual allowance 每年免税额；年积金；年度津贴；年津
z1tD2jL _ annual balance 年度余额
m; =S]3 P* annual disposable income 每年可动用收入
c>c3qjWY/ annual estimates 周年预算
i:N-Q)<Q*) annual fee 年费
!p ~.Y+ annual general meeting 周年大会
M`#g>~bI#R annual growth rate 年增率；每年增长率
kL s{B annual long-term supplement 长期个案每年补助金
%iPIgma annual pensionable emolument 可供计算退休金的年薪
x$Wtkb0< annual report 年报
StR)O))I Annual Report on the Consumer Price Index 《消费物价指数年报》
T__@hfT annual return 周年报表；周年申报表；每年报税表格
{|%^'lS Annual Return Rules 《周年报表规则》
Y: C qQ annual review of consumer prices 每年消费物价回顾
o ;9H~E annual roll-forward basis 逐年延展方式
dC4`xUv annual salary 年薪
3#""`]9H annual statement 年度报表；年度决算表
B4*,]lS? 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
Ts, U T L annuitant 年金受益人
)y!gApNs" annuity 年金
3bLOT#t annuity contract 年金合约
s(5(zcBK annuity on human life 人寿年金
?N+pWdi antecedent debt 先前的债项
_ZWU~38PM ante-dated cheque 倒填日期支票
6 V9r[,n anticipated expenditure 预期开支
X`L v}6}xT anticipated net profit 预期纯利
4`5W] J]6 anticipated revenue 预期收入
ZHwN3 anti-inflation measure 反通货膨胀措施
| ]:6IuslJ anti-inflationary stance 反通货膨胀立场
q 7 W7s w apparent deficit 表面赤字
V[^A V"V apparent financial solvency 表面偿债能力
`nII@ ! apparent partner 表面合伙人
K\RMX?YsP application for personal assessment 个人入息课税申请书
C<QpUJ`k application of fund 资金应用
7!o#pt7 application to release as liquidator and to destruct the books of accounts and documents
1A(f_ 0,.Q 申请免除清盘人职务及毁灭帐簿与文件
}>f%8O} appointed actuary 委任精算师
(.z0.0W appointed auditor 委任核数师；委任审计师
3 ?gfDJfE appointed trustee 委任的受托人
|J-tU)|1vl appointer 委任人
B}y# AVSA apportioned pro rata 按比例分摊
_MQh<,Z8 apportionment 分配；分摊
9l[C&0w#\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
d]_].D$ apportionment formula 分摊方程式
BVv -1$ U^ apportionment of estate duty 遗产税的分摊
o|n+;h
appraisal 估价；评估
7
mA3&<&q appreciable growth 可观增长
~s?y[yy6i appreciable impact 显着影响
Z@JT ZMN_ appreciable increase 可观增长
%"E!E1_Sv appreciation 增值；升值
A[Ce3m appreciation against other currencies 相对其他货币升值
.ezko\nU appreciation of the exchange value of Hong Kong dollar 港元汇值上升
b
V_<5PHP appreciation tax 增值税
*!N W!,R appropriation 拨款；拨用；拨付
9$ (N q appropriation account 拨款帐目
otdv;xI9 Appropriation Bill 拨款法案
0ly6 |: appropriation-in-aid system 补助拨款办法
gpbdK? approved assets 核准资产
MD 0d approved basket stock 认可一篮子证券
FAGi`X<L approved budget 核准预算
&"1 _n]JO approved charitable donation 认可慈善捐款
O#^qd0e'P! approved charitable institution 认可慈善机构
5M>SrZH approved currency 核准货币；认可货币
oY\;KPz approved estimates 核准预算
-G1R><8[ approved estimates of expenditure 核准开支预算
Uu`}| &@i approved overseas insurer 核准海外保险人
! }eq~3 approved overseas trust company 核准海外信托公司
rJp9ut'FEz approved pooled investment fund 核准汇集投资基金
o9{1_7K approved provident fund scheme 认可公积金计划
s }^W2 approved provision 核准拨款
|c$*Fa"A approved redeemable share 核准可赎回股份
DM,;W`|6% approved regional stock 认可地区性证券
~2NT Xp
approved retirement scheme 认可退休金计划
8M['- approved subordinated loan 核准附属贷款
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d8 arbitrage 套戥；套汇；套利
m KKa0" arbitrageur 套戥者；套汇者
-&y& b- arbitrary amount 临时款项
N>j*{]OY+{ arrangement 措施；安排；协定
<qoPBm]) arrears 欠款
c!$~_?] arrears of pay 欠付薪酬
1JGww]JZo arrears of revenue 逾期未收税款；逾期未收的帐项
i&}LuF8 articles of association 组织章程；组织细则；组织章程细则
Ox aS<vQ3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
nwDW<J{f|U ascertainment of profit 确定利润
^sJp!hi4=) "Asia Clear" “亚洲结算系统”
z.t,qi$;{U Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~a>3,v - Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Ac>G F Asian Development Fund [ADF] 亚洲发展基金
+b dnTV6 Asian dollar bond 亚洲美元债券
p|r>tBv?x Asian dollar market 亚洲美元市场
`Z`o[]% Asian dollar rate 亚洲美元利率
)qWO}]F Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
p:!FB 8 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(/P-9<"U asked price 沽盘；喊价；索价；卖方报价
y+.(E-g assessable income 应评税入息
:bP <H assessable loss 应评税亏损
SwH #=hg assessable profit 应评税利润
H[/^&1P assessable value 应评税值
2ZxZ2?.uJ assessed profit 估定利润
DY87NS*HF assessed value 经评估价值
b Olb assessment 评税；评定；估价；评税单
XOZ@ek)LY assessment number 评税编号；估价编号
\7(OFT\u: assessment of additional tax 补加税评税
tgrZs8? assessment of performance 业绩评估；实绩评价
! 6+V
Assessor 评税主任
/jU4mPb;\D asset price bubbles 资产价格泡沫
- :x6X$= asset-backed securities 具资产保证的证券
Pv$O=N6- assets accretion 资产增值
# /K71Y assets and liabilities 资产与负债
xAf?E%_pi assets betterment statement 资产递增表；资产改进表
Nu; 9 assets lending 实物放款；有抵押贷款
Z3 na .>Z assets of the company passing on the death 死者去世时转移的公司资产
erV&N,cI assets pledged as security for liabilities 用作负债抵押的资产
aXD|XE% assets portfolio 资产投资组合
fqm6Pd{:( assets price 资产价格
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J4h9K assets quality 资产质素
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kI=Z assets realization 资产变现
WODgG@w assets refinancing arrangement 资产再集资安排
VBu6,6 assets securitization 资产证券化
0mT.J~}1v assets situated outside Hong Kong 在香港以外地方的资产
]@ms jz' assets stripping 削减资产；拆卖资产
ZN`I4Ak assets value 资产值
04E#d.o ' assignee 承让人
e0o)Jo.P assignment 转让；转让书；转让契
O FlY"O S[ assignment of interest 权益转让
&Mh]s\ assignment of letters patent and trade mark 专利证书及商标转让
e({-. ra assignment of property 物业转让；物业转让书
_4t assignment right 转让权
k'd=|U;(FV assignor 转让人
T!H }^v associate 有联系的人；有关连人士；相联者；合伙人；联系人
4V5h1/JPm Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Nu%MXu+ associate member 附属会员
5lm>~J!/^ associated body corporate 相联法人团体
qP[jtRIN associated company 相联公司；联属公司
L8KMMYh[ associated corporation 相联法团
){i
9,u") Association of Chartered Certified Accountants [ACCA] [United Kingdom]
u+]8Sq 公认会计师公会〔英国〕
s !HOrhV Association of Futures Exchange Brokers 香港期货经纪协会
L q;=UE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
kAk+ Sq^n association of underwriters 承保人组织
cfW;gFf assumption of control 接管
gs= (h * assurance 担保；保险；转易；转易书
<~.1>CI9D3 assurance of interest 权益的转易
k Rp$[^ma at 19XX price 按一九ＸＸ年价格计算
}$'T=ay& at a discount 按赔价计算；按贴水价格计算；打折扣
pU@ &- at a premium 按溢价计算；按升水价格计算
$C&E3 'O at call 通知付款；按通知
SfwNNX% at constant market price 按固定市价计算
~$ "P\iJ at constant price 按固定价格计算
* @'N/W/ 8 at cost 按成本计算
wEb 10t, at current market price 按当时市价计算；按现时市价计算
>VvA &p71b at current price 按当时价格计算；按现时价格计算
< SNu`,/I at factor cost 按要素成本计算；按生产要素成本计算
(yhnv Z at money-of-the-day price 按付款当日价格计算
M vlqx J$ at or better 按指定或较佳价位〔买卖指令〕
oei2$uu at par 按面值计算；平价
#; >v,Jo at sight 见票即付
]KRw[}z at the close 按收市盘
2xpI|+ a% at the opening 按开市盘
|VML.u:N attestation 见证；见证条款
n ]P,5 at-the-money option 平价期权
e:RgCDWL attorney 受权人；受托代表人
XRWy#Pj attornment 新拥有人承认书
agPTY{; attributable profit 可归属利润
10e~Yc attributable share value 可归属股份价值
1ihdH1 rg[ Auckland Stock Exchange 奥克兰证券交易所
g,5Tr_ auction 拍卖
; Z{jol auctioneer 拍卖商
sb*)K,U audit 审计；核数
=E-V-?N\ Audit Commission 审计署
X?OH//co Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7,Q>>%/0P 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
V82N8 -l audit review 帐目审查
h2m@Q={ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
xIa8Ac audited account 审计帐目；经审计的帐目
Z(a,$__ audited annual account 经审计的周年帐目
3g5
n>8- audited balance sheet 经审计的资产负债表
/X97dF)zt auditor 核数师；核数主任；审计师
59M\uVWR auditor's certificate 核数师证明书；审计师证明书
a}/ A]mu auditor's report 核数师报告；审计师报告
@ZGD'+zd? Aussie bond 澳元债券
uBfSS\SX| austerity budget 紧缩预算
mvt%3zCB! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
v ,A8Mk2s# Australia All Ordinaries Index 澳洲所有普通股票指数
PFPZ]XI%F Australian Dollar [AUD] 澳元
J`d;I#R%c Australian Options Market 澳大利亚期权市场
5Z*6,P0 Australian Securities Commission 澳洲证券事务监察委员会
% (x9~" Australian Society of Certified Practising Accountants 澳洲执业会计师公会
YS+|n%? Australian Stock Exchange 澳大利亚证券交易所
zq a7!ky Austrian Schilling [ATS] 奥地利先令
FWDAG$K@0 authentication 认证；鉴证
C{U"Nsu+1 authority to purchase 委托购买证；委购书
'o]8UD( authorization 认可；核准；授权；授权书
RD0=\!w *5 authorization by direction 指示授权
8(""ui 8 authorization by instruction 指令授权
pt=H?{06 authorization by warrant 令状授权
]}0QrD authorization of unit trust 单位信托的认可
&Z 6s\r % authorized agent 指定代理人
tkKiuh?m authorized capital 法定资本
xy[a Zr authorized clerk 出市员
' yR)z\) authorized dealer 认可交易商
BDz 7$k] authorized financial institution 认可财务机构
x3Ze\N8w authorized fund 认可基金
&-h Xk!A authorized fund house 获授权的基金公司；认可基金公司
^K'@W authorized institution 认可机构
yw+LT,AQ. authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)>U7+ Me authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
MC;2. e` authorized insurer 获授权保险人；获认可承保人
h@yn0CU3. authorized investment 特准投资项目
.*Ylj2nM authorized person 获授权人
)@[##F2 authorized representative 获授权代表
fKOC-% w authorized share capital 法定股本
gis;)al automated quotation system 自动报价系统
GX ;~K Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^n&_JQIXb 自动交易系统〔香港期货交易所有限公司〕
B'8/`0^n5 automatic adjustment mechanism 自动调整机制
5l4YYwd>v automatic adjustment system 自动调整系统
jPa"|9A Automatic Clearing House 自动票据交换所
V3<H 8pL automatic exchange rates accumulation system 自动化汇率累集系统
&Na,D7A:3I Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
r: M>/Z/ automatic teller machine [ATM] 自动柜员机
2nkymEPu
autopay 自动转帐
$u
P '> available assets 可用资产
85Red~-M available fiscal reserve 现存财政储备
,v$Q:n| available profit 可用利润
r6gfxW5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ME.a * v average 平均；平均数；海损
6,a:s:$>}R average basic salary 平均基本薪金
dh
S7}n average consumer expenditure 平均消费开支；一般消费开支
xY>@GSO1 average cost 平均成本
rc`}QoB)R average cost of land production 增辟土地平均成本
Z]qbLxJV average daily turnover 平均每日成交额
5)i OG#8qJ average daily wage rate 平均每日工资率
$* hqF1Q average expenditure pattern 平均开支模式
z1S
p 'h$ average growth rate 平均增长率
6&`hf > average net fixed assets 固定资产平均净值
h1 pEC average of relatives 相对价格平均数
iR]K!j2 average price 平均价格
dpSNh1 average propensity to consume 平均消费倾向；一般消费倾向
=bJ7!& average propensity to save 平均储蓄倾向；一般储蓄倾向
z y (NJ average rate 平均率
x7ZaI{ average revenue 平均收入；平均收益
y XT8:2M average stock 平均库存；平均存货
#. j}: average yearly rent 平均年租
T: I34E[ avoidance of double taxation 避免双重课税
7]H<ou avoidance of tax 避税
