A:
p+D 6Z'B A share Ａ股；甲类股份
"(VcYQ+ abatement of tax 减税；减扣免税额
1Sk6[h'CL ABN AMRO Bank N.V. 荷兰银行
xTJ5VgG above-the-line expenditure 线上项目支出；经常预算支出
X_@@v|UF above-the-line receipt 线上项目收入；经常预算收入
?G w89r ABSA Asia Limited 南非联合亚洲有限公司
Y.
tFqzo3 absolute change 绝对数值变更
7V``f:#d absolute expenditure 实际开支
cHct |Z
u absolute guideline figure 绝对准则数字
z5'nS&x absolute interest 绝对权益
g}KZL-p4\m absolute order of discharge 绝对破产解除令
C>VZf,JE1 absolute profit margin 绝对利润幅度
!jnIXvT1qy absolute value 实值；绝对值
DCUq.q) absolutely vested interest 绝对既得权益
o^6 j(~ absorbed cost 已吸收成本；已分摊成本
;CBdp- BUj absorption 吸收；分摊；合并
cBf{R^>Fd absorption rate 吸收率；摊配率；分摊率
CxQ,yd;> ACB Finance Limited 亚洲商业财务有限公司
;>Qd )' acceptable form of reciprocity 合理的互惠条件
i_ T dI acceptable rate 适当利率；适当汇率
BQg]$Tr? acceptance agreement 承兑协议
B`EgL/Wg[ acceptance for honour 参加承兑
,^C;1ph acceptor 承兑人；接受人；受票人
S6X<3L`FfH acceptor for honour 参加承兑人
|%;txD accident insurance 意外保险
Isb^~c_ P Accident Insurance Association of Hong Kong 香港意外保险公会
mj|9x1 U) accident insurance scheme 意外保险计划
U#
B accident year basis 意外年度基准
AE
_~DZ:%c accommodation 通融；贷款
+[`%b3N k accommodation bill 通融票据；空头票据
6LQ O> k accommodation party 汇票代发人
ji=po;g=E account balance 帐户余额；帐户结余
/MtacR account book 帐簿
h!G ixN? account collected in advance 预收款项
RVx<2,[' account current book 往来帐簿
Ma#-'J account of after-acquired property 事后取得的财产报告
^u,x~nPXg account of defaulter 拖欠帐目
[.,6~=}vP account payable 应付帐款
Hp AZ{P7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
"r+<=JU>OV account receivable 应收帐款
Ka{Zoi] account receivable report 应收帐款报表
fTgN 2U account statement 结单；帐单；会计财务报表
u)pBFs<dn account title 帐户名称；会计科目
0yN lf-O accountant's report 会计师报告
o#6}?g. Accountant's Report Rules 会计师报告规则
"FS.&&1( accounting and auditing procedure 会计与审计程序；会计与核数程序
c Zr4 Accounting Arrangements 《会计安排》
$@wkQ% accounting basis 会计基础
l si8?91 accounting by Official Receiver 破产管理署署长呈交的帐目
k({8C`&tK/ Accounting Circular 《会计通告》
wv -8\)oA
accounting class 会计类别
V|7CYkB8 accounting date 记帐日期；会计结算日期
gs >cx]> accounting for money 款项核算
g2q=&eI" Accounting Officer 会计主任
q(W @=-uDK accounting period 会计报告期；会计期
s'I$yJ)@2E accounting policy 会计政策；会计方针
sA .yb,Fw accounting practice 会计惯例
~]W8NaQB( accounting principle 会计准则
Wz]S+IpY accounting record 会计记录
-AQX -[B accounting report 会计报告
)' #(1
,1k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_3S{n=9 Accounting Society of China 中国会计学会
}Jfo(j accounting statement 会计报表
R&0l4g-4> accounting system 会计制度；会计系统
h@d
m:=ul accounting transaction 会计事项；帐务交易
(C %'I accounting treatment 会计处理
wBET.l'd accounting year 会计年度
M-gjS6c\3 accretion 增值；添加
p2K9 R4 accrual 应计项目；应累算数目
T-TH.
R accrual basis 应计制；权责发生制
r
N7"%dx accrual basis accounting 应计制会计；权责发生制会计
kz^G.5n accrue 应累算；应计
#v-!GK_< accrued benefit 应累算利益
f14c} YY accrued charges 应计费用
2Mda'T8 accrued cumulative preference share dividend 应累算的累积优先股股息
}d(6N&;"zN accrued expenses 应累算费用
4 KnDXQ% accrued interest payable 应付利息；应计未付利息
YBP{4Rl accrued interest receivable 应收利息；应计未收利息
!w Bmf&= accrued right 累算权益
X c^~|%+ accruing profit 应累算的利润
x?IT#ty accumulated fiscal reserve 累积财政储备
:*1w;>o)n accumulated profit 累积利润；滚存溢利
; +U9; accumulated reserve 累积储备
1F|+4 accumulation of surplus income 累积收益盈余
}Urt DXhA acquired assets 既得资产
K~] jXo^M acquisition 收购；购置；取得
?H&p zY~H acquisition cost 购置成本
d}Om?kn acquisition expenses 购置费用
MR}\fw$(. acquisition of 100% interest 收购全部股权
_ c2# acquisition of control 取得控制权
./d ( @@ acquisition of fixed assets 购置固定资产
p* @L1 acquisition of shell “买壳”
6_K z}PQ acquisition price 收购价
Gf?KpU act of God 天灾
c
z|IBsa* acting partner 执事合伙人
A?/?9Gr active market 买卖活跃的市场；交投畅旺的市场；旺市
x-<dJ}` active partner 积极参与的合伙人
Ar==@777j active trading 交投活跃
_,^sI% actual circulation 实际流通
\w3wh* actual cost 实际成本
? &O$ayG77 actual expenditure 实际开支；实际支出
|zMQe}R@% actual income 实际入息；实际收入；实际收益
iYf4 /1IG, actual market 现货市场
1;W>ceN" actual price 现货价；实际价格
mI# BQE`p6 actual profit 实际利润
_OY ;SJ( actual quotation 实盘；实际价位；实际报价
Lj H] ;=R actual year basis 按实际年度计算
d,77 L actuals 实货
Mw~ ?@Sq actuarial investigation 精算调查
<T wq{kt
actuarial principle 精算原则
RjDFc :bB actuarial report 精算师报告
S%@$J~\rx Actuarial Society of Hong Kong 香港精算学会
;%1^k/b6t actuarial valuation 精算师估值
#lO;G
k{ actuary 精算师
jhLh~.
8 ad referendum agreement 暂定协议；有待覆核的协定
j{ g {`Qa ad valorem duty 从价税；按值征税
{ at;
U@o ad valorem duty system 从价税制
Hpt )(Nz: ad valorem fee 从价费
OH~t\fQ1Zf ad valorem tariff 从价关税
<7GK *I additional allowance 额外免税额
f As:[ additional amount for unexpired risk 未过期风险的额外款额
1} 6pq 2 additional assessable profit 补加应评税利润
j !s& yHE1 additional assessment 补加评税
9YJb~tuZ73 additional commitment 额外承担
z+b~#f3 additional commitment vote 额外承担拨款
+3 C
S3fTq additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
t]x HM additional dependent parent allowance 供养父母额外免税额
O v-I2 additional provision 额外拨款
T DoYp additional stamp duty 附加印花税
E Y>A(
additional tax 补加税罚款；补加税款
M Wl@smRh Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
)d(cXN-T adjudged bankrupt 被裁定破产
W{0:8_EI adjudicated bankrupt 裁定破产人
&[YG\8sxWa adjudication fee 裁定费；评定印花税额手续费；评估契据费
_5zR!|\^ adjudication of bankruptcy 裁定破产；宣告破产
Lg^m?~{ adjudication of insolvency 裁定无力偿还债务
Pc3u`Q L? adjusted actual 经调整的实数；调整后的实数
B$bsh. adjusted current assets 经调整的流动资产；调整后的流动资产
bYtF#Y adjusted figure 经调整的数字；调整后的数额
^T5c^ M8o adjusted liabilities 经调整的负债；调整后的负债
6"DvdJ0MB adjusted loss 经调整的亏损；调整后的亏损
d>%_<pw adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
/$n${M5! adjusted profit 经调整的利润；调整后的利润
<fw[7=_)^ adjusted surplus 经调整的盈余额；调整后的盈余额
m[}$&i$( adjusted value 经调整的价值；调整后的价值
U0rz 4fxc adjustment 调整；修订；理算〔保险〕
eYa gI adjustment centre 调剂中心
|"mb 59X adjustment lag 调整过程的时间差距；调整时差
e9
NHbq adjustment mechanism 调整机制
O/k4W# adjustment of loss 亏损调整
x!< C0N>?z adjustment process 调整过程；调整程序
zm e:U![ adjustment range 调整幅度
Dihk8qJ/6 administered exchange rate 受管制汇率
B0Z@ Cf Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;#;X @BhS administration expenses 行政费用
GB+G1w administration fee 手续费；行政费
D,hl+P{^K administration in bankruptcy 破产管理
DGU$3w administration order 遗产管理令
TC2aD&cw{ administrator 管理人；遗产管理人
g9gy Wz administrator of the estate 遗产管理人
?eu=0|d admission of debt 债项承认书
)S%mKdOm
$ admission of proof 接纳债权证明
1t)6wk
N advance 放贷款项；垫付款项；预支款项；预付款项
HZ|6&9we advance account 暂支帐目；预付款帐户
L+,{*Uj[; advance compensation 预付补偿金
a%AU9?/q# advance from shareholder 股东垫款
?832#a?FZ; advance pending reimbursement 预支以待日后付还
cq 0jM;@d advanced economy 先进经济体系
M*}o{E; advancement 预付；预付财产
F :u} 7t> advances warrant 垫款令
/`1zkBj<& advancing 贷出
+?c&Gazi adverse balance 逆差
'g^]ZTxb adverse exchange 逆汇
+Kk6|+5u advertisement addressed to shareholders 在报章刊登的致股东通告
JK1b 68n advice for collection 托收通知书
t*DM^. @ advice of drawing 提款通知书；汇票通知书
=Xp 3UNXg advice of payment 付款通知
s 8tI_h Advisory Committee [Securities and Futures Commission]
5'o.v^l 谘询委员会〔证券及期货事务监察委员会〕
C }!$'C| Advisory Committee on Diversification 经济多元化谘询委员会
nK:3 9D$( affidavit 誓章；遗产申报誓章
sO H h&e affidavit of no receipt 述明无收款的誓章
0{j>u` affiliate 联号；联营公司；附属公司
_|*j8v3 affiliated company 附属公司；联号；联营公司
7mu%| ! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6s Pd")%G affordability 负担能力
)ow 3Bl8w African Development Bank [AfDB] 非洲开发银行
P$!Ht after-acquired property 事后取得的财产
bD r 'W after-hours dealing 市后交易
%o?fE4o' after-tax profit 税后盈利；税后利润；税后溢利
jReI+
pS agency agreement 代理协议
r}vr E
^Q agency expenses 代理机构的开支
C6Kz6 _DQZ agency fee 代理费
Qc3 !FW<26 Agency Law 《代理法》
{!-w|&bF agent 代理人；承销人
] 03!K E agent of company 公司代理人
Edjh* agent's fee 代理人费；经纪费
o&>0
pc aggregate 总计；总数；总体数字
xUG|@xIwc aggregate amount 总款额；总额
0^.q5#A2 aggregate assets and liabilities 总体资产与负债
L\b$1U!i aggregate at constant price 按固定价格计算的总体数字
bT8BJY%+ aggregate demand 总需求
[*1c.&%( aggregate gross position 总持仓量
-5Ccuk>6 aggregate limit 总限额
Y &#< {j': aggregate of salaries tax 合计薪俸税
0A aN aggregate performance 总体表现；总体业绩
TzIgEn~ aggregate supply 总体供应
\TKv3N aggregate surplus 总盈余
C&" 8A\we aggregate total 整体总额
fBQZ=zh aggregate value 总值；合计价值
>s1HQSe66 aggregated basis 合计基准
au GN~"n^ aggregated net chargeable income 合计应课税入息实额
!1!uB } aggregation 合并计算；合计；总和
AKS(WNGEp aggregation of incomes of husband and wife 夫妇入息合并计算
yX8F^iv[ aggregation of property 财产的总和
K[ylyQ1 agio 差价；贴水
l ]%|w]i\ 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》
_ /KW5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
KYlWV<sR 《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》
C#gQJ=!B Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/ A_
IS ` 《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》
ZI5UQH/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
oikl Rf 《香港政府和大韩民国政府关于相互促进和保护投资协定》
#!<x|N?_< agreement for a settlement 授产协议
<q_H 3| agreement for assignment 转让协议
^goS? p/ z agreement for sale 售卖协议；买卖协议
3 Hq0\Y"Y agreement for sale and purchase 买卖协议
{"@ Bf<J# agreement for the payment of interest 支付利息协议
~)()PO agreement for the repayment of money 还款协议
&jj\-;=~Ho agreement of reinsurance 再保险协议
>(\[ $ Agricultural Bank of China 中国农业银行
~kYF/B2* air passenger departure tax 飞机乘客离境税
z muq4-. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[TNYPA> { airport tax 机场税
zO! `sPP alcohol duty 酒精税
U :`rNHl alienation 让与；让渡；转让
PY` V]|J alimony 生活费；赡养费
t);5C w _ All Ordinaries Index [AOI] 所有普通股指数
EkJo.'0@ all risks 全险；综合险
?l bX.+ All Sales Record for Stock Market 《股票市场成交报告》
A@`C<O ^ Allied Capital Resources Limited 新联财务有限公司
'W$qi@f_s all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}p
"HD R> allocation letter 拨款信件
\Ud2]^D= allocation of fund 分配款项；预留款项
a8dR . allocation of profit 利润分配；溢利分配
b#$:XS allocation warrant 拨款令
{Q4=GrS allotment 分配；配股
KnbP@!+c allotment notice 股份配售通知；配股通知
4}8Xoywi1 allotment of shares 股份分配
U~7.aZHPx3 allowable 可获宽免；免税的
71f]Kalq L allowable business loss 可扣除的营业亏损
<nIU]}q allowable expenses 可扣税的支出
F@?QVdY1q7 allowance 免税额；津贴；备抵；准备金
r"rEVx#1= allowance for debts 债项的免税额
CMTy(Z8_) allowance for depreciation by wear and tear 耗损折旧免税额
!lHsJ)t allowance for funeral expenses 殡殓费的免税额
OD*DHC2rN] allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|z5olu$gVc allowance for repairs and outgoings 修葺及支出方面的免税额
K<N0%c~ allowance to debtor 给债务人的津贴
|QHWX^ pO alteration of capital 资本更改
F .AO alternate trustee 候补受托人
S~m* t i( amalgamation 合并
,ll!19y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
I \4 I,ds ambit of charges 征税范围；收费范围
SqEO
] ~ amended valuation 经修订的估值
M?]ObIM:5 American Commodities Exchange 美国商品交易所
)TXn 7{M: American Express Bank Limited 美国运通银行
9#_49euy|P American Stock Exchange 美国证券交易所
G|H\(3hHLZ amortization 摊销
b>fDb J0 amount due from banks 存放银行同业的款项
;M}bQ88 amount due from banks abroad 存放海外银行同业的款项
3aW4Gs<g amount due from holding companies 控股公司欠款
sYXVSNonm amount due from local banks 存放本港银行同业的款项
,m0=zH4+: amount due to banks 银行同业的存款
23Eg|Xk amount due to banks abroad 海外银行同业的存款
))eR amount due to holding companies 控股公司存款
Z #\
\NfR amount due to local banks 本港银行同业的存款
q^,^ tw amount due to outport banks 外埠银行同业的存款
UY>{e>/H9 amount for note issue 发行纸币的款额
78 3a Z8 amount of bond 担保契据的款额
r}XD{F}" amount of consideration 代价款额
E4 JS
amount of contribution 供款数额
f *)t<1f amount of indebtedness 负债款额
qf
]ax!bK amount of principal of the loan 贷款本金额
{'{ssCL amount of rates chargeable 应征差饷数额
g%^Zq " amount of share capital 股本额
h~<#1'/ < amount of sums assured 承保款额
<$ '#@jW amount of variation 变动幅度
b}[{' amount of vote 拨款数额
\7W {/v4^ amount payable 应付款额
y<B " amount receivable 应收款额
R[o KhU Amsterdam Stock Exchange 阿姆斯特丹证券交易所
x37r{$ 2 analysis 分析
'\
6.GP ancillary risk 附属风险
/G CSC8T annual account 周年帐目；周年帐目报表；年度决算；年结
ZP?](RV>xg annual accounting date 年结日期
=(zk-J<nY annual allowance 每年免税额；年积金；年度津贴；年津
+>/ Q+nh annual balance 年度余额
3Dg I.V6un annual disposable income 每年可动用收入
23 +>K annual estimates 周年预算
A7ck-9dT/L annual fee 年费
[_b10Z'{ annual general meeting 周年大会
E6BW&Xp annual growth rate 年增率；每年增长率
!$Mv)c/_u annual long-term supplement 长期个案每年补助金
IgS e%B annual pensionable emolument 可供计算退休金的年薪
q-p4k `] annual report 年报
!07$aQYcd Annual Report on the Consumer Price Index 《消费物价指数年报》
~l.]3wyk annual return 周年报表；周年申报表；每年报税表格
wwE9|'Ok Annual Return Rules 《周年报表规则》
+]UPY5:F annual review of consumer prices 每年消费物价回顾
mo <g'|0 annual roll-forward basis 逐年延展方式
l$PO!JRD annual salary 年薪
>oLM2VJ annual statement 年度报表；年度决算表
.'>r?%a 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
RkC?(p annuitant 年金受益人
~d> O.*Q) annuity 年金
*FOTq'%i annuity contract 年金合约
|h8C}P&Z annuity on human life 人寿年金
./.E=,j antecedent debt 先前的债项
[gD02a: u ante-dated cheque 倒填日期支票
CYG'W FvZZ anticipated expenditure 预期开支
-cJ(iz9! anticipated net profit 预期纯利
*:)#'cenI anticipated revenue 预期收入
_U'edK]R anti-inflation measure 反通货膨胀措施
XBi@\i= anti-inflationary stance 反通货膨胀立场
A9F&XF7{ apparent deficit 表面赤字
& >sG x K apparent financial solvency 表面偿债能力
Jtc?p{ apparent partner 表面合伙人
i Ri1E; application for personal assessment 个人入息课税申请书
R],,- application of fund 资金应用
C\E Z 8 application to release as liquidator and to destruct the books of accounts and documents
\:^$ZBQr<n 申请免除清盘人职务及毁灭帐簿与文件
4AUY8Pxp appointed actuary 委任精算师
FL0[V, appointed auditor 委任核数师；委任审计师
*}3~8fu{
appointed trustee 委任的受托人
u s$~6 appointer 委任人
)FE'# \ apportioned pro rata 按比例分摊
?T?%x(]I apportionment 分配；分摊
Xd w%Hw Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
YjLPW@ apportionment formula 分摊方程式
^> ZQ:xs@( apportionment of estate duty 遗产税的分摊
qo4AQ}0 < appraisal 估价；评估
/|BzpIfpN appreciable growth 可观增长
b- %7@j appreciable impact 显着影响
3-tp94`8}t appreciable increase 可观增长
J:p nmZ`X appreciation 增值；升值
>P+V!-%# appreciation against other currencies 相对其他货币升值
`7+?1 z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
67Ge}6*2pd appreciation tax 增值税
hF!yp7l; appropriation 拨款；拨用；拨付
p8o%H-Xk appropriation account 拨款帐目
}?8KFe7U Appropriation Bill 拨款法案
u~%
m( appropriation-in-aid system 补助拨款办法
h4!$,%"'' approved assets 核准资产
]TqcV8 Q~ approved basket stock 认可一篮子证券
vg
*+>lbA approved budget 核准预算
Hq6VwQu? approved charitable donation 认可慈善捐款
Wf>UI)^n approved charitable institution 认可慈善机构
x&8fmUS:@; approved currency 核准货币；认可货币
R4p bi= approved estimates 核准预算
Zo'lvOpyZ approved estimates of expenditure 核准开支预算
B% BO approved overseas insurer 核准海外保险人
Y"G$^3% (] approved overseas trust company 核准海外信托公司
Koahd = approved pooled investment fund 核准汇集投资基金
H ~@aT7 approved provident fund scheme 认可公积金计划
F1gDeLmJ approved provision 核准拨款
< _c84,[V approved redeemable share 核准可赎回股份
Oj~k 1+* approved regional stock 认可地区性证券
()3+! }; approved retirement scheme 认可退休金计划
l
AE$HP'o approved subordinated loan 核准附属贷款
g)xzy^2e arbitrage 套戥；套汇；套利
]qhVxeUm arbitrageur 套戥者；套汇者
P4Wd=Xoz6 arbitrary amount 临时款项
Ypha{d arrangement 措施；安排；协定
^J\)cw arrears 欠款
+1F@vag7 arrears of pay 欠付薪酬
HwM:bY
N arrears of revenue 逾期未收税款；逾期未收的帐项
~d){7OG articles of association 组织章程；组织细则；组织章程细则
5#q
^lL Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Q
Gn4AW_ ascertainment of profit 确定利润
q>!T*BQ "Asia Clear" “亚洲结算系统”
9]7+fu Asia Commercial Bank Ltd. 亚洲商业银行有限公司
uqX"^dn4u Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
(Q#ArMMORI Asian Development Fund [ADF] 亚洲发展基金
9S.R%2xw` Asian dollar bond 亚洲美元债券
/O/u5P{J Asian dollar market 亚洲美元市场
#d(6q$IE Asian dollar rate 亚洲美元利率
Ba!`x< wa Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8I NVn'G Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]:m*7p\uk asked price 沽盘；喊价；索价；卖方报价
- stSl* assessable income 应评税入息
R*VZ=i assessable loss 应评税亏损
YWd:Ok0 assessable profit 应评税利润
I`DdhMi7 assessable value 应评税值
u\s mQhQGE assessed profit 估定利润
q2&&n6PYW assessed value 经评估价值
K31Fp; K assessment 评税；评定；估价；评税单
X qf"Wx(X assessment number 评税编号；估价编号
r(%#@?& assessment of additional tax 补加税评税
B>YrDJUN assessment of performance 业绩评估；实绩评价
Scxf5x- Assessor 评税主任
0z.` asset price bubbles 资产价格泡沫
G'}%m;-mt asset-backed securities 具资产保证的证券
"R4~
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2Xe2 %{ assets and liabilities 资产与负债
B RD>q4w assets betterment statement 资产递增表；资产改进表
&{ntx~ Eq assets lending 实物放款；有抵押贷款
yd# 4b`8U` assets of the company passing on the death 死者去世时转移的公司资产
nb(#;3DQ assets pledged as security for liabilities 用作负债抵押的资产
zSDiJ$Xk assets portfolio 资产投资组合
h,
+2Mc< assets price 资产价格
|44CD3A% assets quality 资产质素
*N< 22w assets realization 资产变现
/DZKz"N assets refinancing arrangement 资产再集资安排
@*A(#U8p3 assets securitization 资产证券化
/rKrnxw assets situated outside Hong Kong 在香港以外地方的资产
}^)M)8zS assets stripping 削减资产；拆卖资产
$o {f)'.>n assets value 资产值
$].< / assignee 承让人
NVJvCs)3f assignment 转让；转让书；转让契
*kZJ assignment of interest 权益转让
F RS@-P assignment of letters patent and trade mark 专利证书及商标转让
Z+ I[ assignment of property 物业转让；物业转让书
w}oH]jVKL6 assignment right 转让权
k.
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j"}alS`- associate 有联系的人；有关连人士；相联者；合伙人；联系人
j pOi Eo Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%w' @:~0 associate member 附属会员
gLd3,$ Ei associated body corporate 相联法人团体
1UxRN7 associated company 相联公司；联属公司
jO !!. w associated corporation 相联法团
@qg=lt|(F Association of Chartered Certified Accountants [ACCA] [United Kingdom]
]*I&104{ 公认会计师公会〔英国〕
yBs Association of Futures Exchange Brokers 香港期货经纪协会
^J@Y?CQl\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0#XZ_(@% association of underwriters 承保人组织
1=W>zC assumption of control 接管
N ?0V0B assurance 担保；保险；转易；转易书
(fY (- assurance of interest 权益的转易
\T<?=A at 19XX price 按一九ＸＸ年价格计算
&ATjDbW*( at a discount 按赔价计算；按贴水价格计算；打折扣
a8A8?: at a premium 按溢价计算；按升水价格计算
b .j\=c at call 通知付款；按通知
4*F+-fu at constant market price 按固定市价计算
3 T & m at constant price 按固定价格计算
Jw"'ZW#W at cost 按成本计算
!mq+Oz~ at current market price 按当时市价计算；按现时市价计算
[A[vR7&S at current price 按当时价格计算；按现时价格计算
UO>p-M at factor cost 按要素成本计算；按生产要素成本计算
cp[4$lu at money-of-the-day price 按付款当日价格计算
k\zN h<^ at or better 按指定或较佳价位〔买卖指令〕
a;([L8^7$l at par 按面值计算；平价
+}X@{DB at sight 见票即付
g%[lUxL at the close 按收市盘
#{i\t E at the opening 按开市盘
Y~fds#y0 attestation 见证；见证条款
^om(6JL2 at-the-money option 平价期权
3mr9}P9; attorney 受权人；受托代表人
Gi Zy C attornment 新拥有人承认书
=,,!a/U attributable profit 可归属利润
MP0gLi attributable share value 可归属股份价值
,%>/8* Auckland Stock Exchange 奥克兰证券交易所
* J~N auction 拍卖
<:>a51HBX auctioneer 拍卖商
:);GeZ audit 审计；核数
pPeS4$Y Audit Commission 审计署
sq&$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
CbI[K| 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〕
4 K)P Yk audit review 帐目审查
e"[o2=v;5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}|AUV audited account 审计帐目；经审计的帐目
a|lcOU audited annual account 经审计的周年帐目
g2w0#- audited balance sheet 经审计的资产负债表
a& wl - auditor 核数师；核数主任；审计师
o}Dy\UfU auditor's certificate 核数师证明书；审计师证明书
N\<M4 fn auditor's report 核数师报告；审计师报告
W@#)8];> Aussie bond 澳元债券
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vk;b! austerity budget 紧缩预算
v\0[B jhL? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>g8Tl`P,iN Australia All Ordinaries Index 澳洲所有普通股票指数
^5j9WV Australian Dollar [AUD] 澳元
Xxp<q IEm Australian Options Market 澳大利亚期权市场
^Shz[=fd Australian Securities Commission 澳洲证券事务监察委员会
Z 5_U D Australian Society of Certified Practising Accountants 澳洲执业会计师公会
PgxD?Oi8 Australian Stock Exchange 澳大利亚证券交易所
q\[f$==p Austrian Schilling [ATS] 奥地利先令
V= !!;KR0 authentication 认证；鉴证
EcBSi995dj authority to purchase 委托购买证；委购书
h6 8sQd authorization 认可；核准；授权；授权书
[p[Kpunr{l authorization by direction 指示授权
r Fdq \BSi authorization by instruction 指令授权
|4ONGU*`E authorization by warrant 令状授权
N1+%[Uh9) authorization of unit trust 单位信托的认可
"*XR'9~7 authorized agent 指定代理人
&37QUdp+p authorized capital 法定资本
D~U 4K- authorized clerk 出市员
SWPr5 h authorized dealer 认可交易商
s?7g3H5#0k authorized financial institution 认可财务机构
*|a_(bQ4@ authorized fund 认可基金
UIovv%7zZ authorized fund house 获授权的基金公司；认可基金公司
50Pz+: authorized institution 认可机构
@/E5$mX` authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
lLS`Ln)" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
kd 9hz-* authorized insurer 获授权保险人；获认可承保人
Y(-4Agq authorized investment 特准投资项目
FF)F%o+:w authorized person 获授权人
j <Lj1 P3 authorized representative 获授权代表
rRly0H authorized share capital 法定股本
D CcM~ automated quotation system 自动报价系统
mp+
%@n.; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9JJ(KY 自动交易系统〔香港期货交易所有限公司〕
L6J=m#Ld automatic adjustment mechanism 自动调整机制
((B7k{` automatic adjustment system 自动调整系统
-*M/,O Automatic Clearing House 自动票据交换所
g75)&U`>} automatic exchange rates accumulation system 自动化汇率累集系统
!#5RP5,,Y Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
pg [F{T< automatic teller machine [ATM] 自动柜员机
}{ J<Wzw autopay 自动转帐
Jp=ur)Dj available assets 可用资产
A8dIL5 available fiscal reserve 现存财政储备
@K3<K ( available profit 可用利润
b'3w .%^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^8ZVB.Fv average 平均；平均数；海损
{%)bxk 6 average basic salary 平均基本薪金
Y2"X;`< average consumer expenditure 平均消费开支；一般消费开支
{I&>`?7. average cost 平均成本
B|/=E470G average cost of land production 增辟土地平均成本
WIa4!\Ky! average daily turnover 平均每日成交额
y.=ur,Nd average daily wage rate 平均每日工资率
Y?{L:4cRX average expenditure pattern 平均开支模式
))K3pKyb average growth rate 平均增长率
+DY% Y
`0 average net fixed assets 固定资产平均净值
`p|{(g' average of relatives 相对价格平均数
g0: mm,t\ average price 平均价格
jn&[=Y- average propensity to consume 平均消费倾向；一般消费倾向
K|[[A)tt6 average propensity to save 平均储蓄倾向；一般储蓄倾向
w[S2
] < average rate 平均率
ogtKj"a average revenue 平均收入；平均收益
j ,Eo/f+j5 average stock 平均库存；平均存货
E=_ M=5] average yearly rent 平均年租
1(CpTaa avoidance of double taxation 避免双重课税
/EZF5_`bT avoidance of tax 避税
