A:
vaEAjg*To< A share Ａ股；甲类股份
sw@* N abatement of tax 减税；减扣免税额
hT<:)MG)+K ABN AMRO Bank N.V. 荷兰银行
C JNz J( above-the-line expenditure 线上项目支出；经常预算支出
% 1p4K) above-the-line receipt 线上项目收入；经常预算收入
|uE _aFQs ABSA Asia Limited 南非联合亚洲有限公司
Pf]O'G&F absolute change 绝对数值变更
4MOA}FZ~ absolute expenditure 实际开支
~IE5j,SC absolute guideline figure 绝对准则数字
TAu*lL(F absolute interest 绝对权益
'd@Vusq}2 absolute order of discharge 绝对破产解除令
umWZ]8 absolute profit margin 绝对利润幅度
7F{=bL absolute value 实值；绝对值
@tLoU% absolutely vested interest 绝对既得权益
4)3!n*I absorbed cost 已吸收成本；已分摊成本
l C|{{?m absorption 吸收；分摊；合并
+/Lf4??JV absorption rate 吸收率；摊配率；分摊率
b!'
bu ACB Finance Limited 亚洲商业财务有限公司
:4 D#hOI acceptable form of reciprocity 合理的互惠条件
K{00 V# acceptable rate 适当利率；适当汇率
x{|n>3l`b9 acceptance agreement 承兑协议
7 #R&
OQ acceptance for honour 参加承兑
UVD :: acceptor 承兑人；接受人；受票人
7TQh'j acceptor for honour 参加承兑人
S hM}w/4 accident insurance 意外保险
;,h*s, i Accident Insurance Association of Hong Kong 香港意外保险公会
IBzHXa>75 accident insurance scheme 意外保险计划
=9;jVaEMJL accident year basis 意外年度基准
sE8.,\ accommodation 通融；贷款
Pk; 9\0k7 accommodation bill 通融票据；空头票据
K,IPV jS accommodation party 汇票代发人
=c8U:\0 account balance 帐户余额；帐户结余
r_Rjjo account book 帐簿
rS
4'@a account collected in advance 预收款项
ka&-tGg account current book 往来帐簿
,b@0Qa" account of after-acquired property 事后取得的财产报告
n~d`PGs?f account of defaulter 拖欠帐目
Eu
)7@ account payable 应付帐款
1Lj YV account payee only [A/C payee only] 只可转帐；存入收款人帐户
s geP`O% account receivable 应收帐款
<>JDA(F" account receivable report 应收帐款报表
>gr6H1 account statement 结单；帐单；会计财务报表
'Sc3~lm(dH account title 帐户名称；会计科目
GSW{h[Op accountant's report 会计师报告
'}5}wCLA Accountant's Report Rules 会计师报告规则
ZtEHP`Iin
accounting and auditing procedure 会计与审计程序；会计与核数程序
HC8{); Accounting Arrangements 《会计安排》
V_(?mC accounting basis 会计基础
!+M H ?A accounting by Official Receiver 破产管理署署长呈交的帐目
6iFd[<.*j Accounting Circular 《会计通告》
#V8 ='qD
accounting class 会计类别
,9#G/nF accounting date 记帐日期；会计结算日期
k-
sbZL accounting for money 款项核算
{Pg7IYjH Accounting Officer 会计主任
V]PTAhc accounting period 会计报告期；会计期
M{7EFTy!y accounting policy 会计政策；会计方针
_pNUI { De accounting practice 会计惯例
`z3?ET accounting principle 会计准则
P
N_QK Z accounting record 会计记录
Y#6@0Nn[G accounting report 会计报告
o\Hg2^YY> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
T"Q4vk,3*J Accounting Society of China 中国会计学会
j <+iL]b accounting statement 会计报表
.@APxeU accounting system 会计制度；会计系统
JPUDn Pr accounting transaction 会计事项；帐务交易
;8g#"p*& accounting treatment 会计处理
){>; eky accounting year 会计年度
~pj9_I accretion 增值；添加
SAG) vmm accrual 应计项目；应累算数目
(>0d+ KT accrual basis 应计制；权责发生制
?V[yw=sl04 accrual basis accounting 应计制会计；权责发生制会计
z PV/{)S accrue 应累算；应计
oUw-l_ M] accrued benefit 应累算利益
z6G^ BaT' accrued charges 应计费用
~|J6 M accrued cumulative preference share dividend 应累算的累积优先股股息
cp?`\P accrued expenses 应累算费用
fD\h5`- accrued interest payable 应付利息；应计未付利息
<$D)uY K accrued interest receivable 应收利息；应计未收利息
FZA8@J|Q4 accrued right 累算权益
o D*
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=-`+4zB\ accumulated fiscal reserve 累积财政储备
&r<<4J(t accumulated profit 累积利润；滚存溢利
8`VM do9 accumulated reserve 累积储备
\hM6 ykY- accumulation of surplus income 累积收益盈余
>uOc# +5M. acquired assets 既得资产
>M:5yk@ acquisition 收购；购置；取得
4g1u9Sc0 acquisition cost 购置成本
[1nI%/</> acquisition expenses 购置费用
fJE ki>1 acquisition of 100% interest 收购全部股权
ooZ7HTP| acquisition of control 取得控制权
V7401@F acquisition of fixed assets 购置固定资产
v,|;uc+ acquisition of shell “买壳”
2
yP#:T/z acquisition price 收购价
\ k1Wh-3 act of God 天灾
Lp
]d4"L;3 acting partner 执事合伙人
~82jL%-u active market 买卖活跃的市场；交投畅旺的市场；旺市
RV(} \JU active partner 积极参与的合伙人
+Kq> r|; active trading 交投活跃
74Q?%X actual circulation 实际流通
g>im2AD+e actual cost 实际成本
o3WkbMJWM actual expenditure 实际开支；实际支出
Z^fF^3x actual income 实际入息；实际收入；实际收益
~+l C %R actual market 现货市场
e-}PJ%!,T actual price 现货价；实际价格
N%B#f\N actual profit 实际利润
8:&@MZQ&! actual quotation 实盘；实际价位；实际报价
Zo0&<QWj actual year basis 按实际年度计算
,XA; S5FE actuals 实货
Ew;<iY[ actuarial investigation 精算调查
)%tf,3 actuarial principle 精算原则
s*l_O* $' actuarial report 精算师报告
2s{yg%U( Actuarial Society of Hong Kong 香港精算学会
R9CAw>s actuarial valuation 精算师估值
Ew:JpMR actuary 精算师
XbH X,W$h ad referendum agreement 暂定协议；有待覆核的协定
`z=MI66Nl ad valorem duty 从价税；按值征税
<![T~<. ad valorem duty system 从价税制
+u=xB hZ ad valorem fee 从价费
;C"J5RA ad valorem tariff 从价关税
iuHG9 #n additional allowance 额外免税额
;%j t;Xv9 additional amount for unexpired risk 未过期风险的额外款额
/ BIPLDN6 additional assessable profit 补加应评税利润
;c>Yr ?^ additional assessment 补加评税
kcYR:;y additional commitment 额外承担
nlY ^ additional commitment vote 额外承担拨款
THu a?,oyW additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
u%h<5WNh< additional dependent parent allowance 供养父母额外免税额
_+;x 4K; additional provision 额外拨款
*Cb(4h - additional stamp duty 附加印花税
,!Hl@( additional tax 补加税罚款；补加税款
tRv#%>fj Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]D UH_<3"E adjudged bankrupt 被裁定破产
[]2G N{m adjudicated bankrupt 裁定破产人
z H \*v' adjudication fee 裁定费；评定印花税额手续费；评估契据费
nu3 A'E`'k adjudication of bankruptcy 裁定破产；宣告破产
Z?x]HB`r adjudication of insolvency 裁定无力偿还债务
{[9^@k adjusted actual 经调整的实数；调整后的实数
' qM 3.U adjusted current assets 经调整的流动资产；调整后的流动资产
q(r2 \ adjusted figure 经调整的数字；调整后的数额
isd[l-wAmf adjusted liabilities 经调整的负债；调整后的负债
LTY.i 3
adjusted loss 经调整的亏损；调整后的亏损
R #ZDB]2 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
Yj"UD:p adjusted profit 经调整的利润；调整后的利润
=[k9{cVW adjusted surplus 经调整的盈余额；调整后的盈余额
#YNb&K
n adjusted value 经调整的价值；调整后的价值
-Qgfo|po adjustment 调整；修订；理算〔保险〕
cu"%>>, , adjustment centre 调剂中心
m:41 zoV adjustment lag 调整过程的时间差距；调整时差
/d=$,q1 adjustment mechanism 调整机制
3|?fGT;P adjustment of loss 亏损调整
JIQzP?+? adjustment process 调整过程；调整程序
O: x=yj %^ adjustment range 调整幅度
8zGzn%^ administered exchange rate 受管制汇率
YW}/C wB Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
95<:-?4C;W administration expenses 行政费用
f@}( <# administration fee 手续费；行政费
o+t?OG/0 administration in bankruptcy 破产管理
M)xK+f2_[ administration order 遗产管理令
evs2dz<eA administrator 管理人；遗产管理人
-( iJ< administrator of the estate 遗产管理人
p>zE/Pw~ admission of debt 债项承认书
p&\uF#I;
admission of proof 接纳债权证明
B 3h< K} advance 放贷款项；垫付款项；预支款项；预付款项
} F.1j!71L advance account 暂支帐目；预付款帐户
vP?yl "U advance compensation 预付补偿金
<Q0&[q;Z advance from shareholder 股东垫款
Yx%%+c?. advance pending reimbursement 预支以待日后付还
a@ a1/ 3 advanced economy 先进经济体系
Z
kS* CG advancement 预付；预付财产
Kq?7#,_ advances warrant 垫款令
m88~+o<G% advancing 贷出
1)R)+ `y adverse balance 逆差
xn@jL;+<- adverse exchange 逆汇
Qh[t ##I/ advertisement addressed to shareholders 在报章刊登的致股东通告
H xlw1(zS advice for collection 托收通知书
t}tKm advice of drawing 提款通知书；汇票通知书
4Klfnki advice of payment 付款通知
l>iU Q&V Advisory Committee [Securities and Futures Commission]
@bx2= 谘询委员会〔证券及期货事务监察委员会〕
<#Lw.;(U;k Advisory Committee on Diversification 经济多元化谘询委员会
h>/ViB@"W| affidavit 誓章；遗产申报誓章
/7#&qx 8 affidavit of no receipt 述明无收款的誓章
?4Lo"igAA affiliate 联号；联营公司；附属公司
8tL61x{] affiliated company 附属公司；联号；联营公司
L8G4K) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4
5lg&oO affordability 负担能力
9VByFQgM African Development Bank [AfDB] 非洲开发银行
4_Jdh48-d after-acquired property 事后取得的财产
c 5;ROnTm after-hours dealing 市后交易
L$xRn/\ after-tax profit 税后盈利；税后利润；税后溢利
-Gpj^ aBU agency agreement 代理协议
} :mI6zsNj agency expenses 代理机构的开支
%FU [ j^ agency fee 代理费
$!f$R`R^Q\ Agency Law 《代理法》
h$&X Qq0T agent 代理人；承销人
t5k&xV=~
# agent of company 公司代理人
)yP> }ME agent's fee 代理人费；经纪费
M($},xAvDU aggregate 总计；总数；总体数字
>
95Cs`>d aggregate amount 总款额；总额
i/~J0qQ aggregate assets and liabilities 总体资产与负债
P Cf|^X#B aggregate at constant price 按固定价格计算的总体数字
A-io-P7qyj aggregate demand 总需求
NIfc/ % aggregate gross position 总持仓量
#dft-23 aggregate limit 总限额
=<05PB aggregate of salaries tax 合计薪俸税
_: L *{=N aggregate performance 总体表现；总体业绩
. T|NB8 rS aggregate supply 总体供应
xD=D *W aggregate surplus 总盈余
=/; _7|ssd aggregate total 整体总额
JdHc'WtS!| aggregate value 总值；合计价值
Kq$Zyf=E aggregated basis 合计基准
ie!4z34 aggregated net chargeable income 合计应课税入息实额
`9+EhP$RS aggregation 合并计算；合计；总和
3E vA 5K. aggregation of incomes of husband and wife 夫妇入息合并计算
s]iOC6v aggregation of property 财产的总和
_D9=-^ agio 差价；贴水
T_uuFL 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》
O5Lv :qAa Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
; ]Aa 《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》
>D<=9G(a Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;$QJnQ"R 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
}'W^Ki$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
}W bN) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
OK\% cq/U agreement for a settlement 授产协议
XV>6;!=E agreement for assignment 转让协议
4m*(D5Y=| agreement for sale 售卖协议；买卖协议
$<4Ar*i agreement for sale and purchase 买卖协议
wM)w[ agreement for the payment of interest 支付利息协议
I[UA' ~f agreement for the repayment of money 还款协议
|pqpF?h5| agreement of reinsurance 再保险协议
)US/ bC!M$ Agricultural Bank of China 中国农业银行
`<zb air passenger departure tax 飞机乘客离境税
.F2nF8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
9pcf j x.. airport tax 机场税
.6 NS t alcohol duty 酒精税
=T)2wc XBB alienation 让与；让渡；转让
lt4jnV2"a alimony 生活费；赡养费
fn OkH All Ordinaries Index [AOI] 所有普通股指数
^wa9zs2s;/ all risks 全险；综合险
<k](s All Sales Record for Stock Market 《股票市场成交报告》
~ ""MeaM8[ Allied Capital Resources Limited 新联财务有限公司
CD_f[u all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\z9?rvT: allocation letter 拨款信件
X{}#hyYk" allocation of fund 分配款项；预留款项
R3n&o%$* allocation of profit 利润分配；溢利分配
Y:,R7EO{! allocation warrant 拨款令
G)hH?_U#T allotment 分配；配股
"yTh + = allotment notice 股份配售通知；配股通知
jtv Q<4 allotment of shares 股份分配
ogqV]36Idh allowable 可获宽免；免税的
N E3wui1 V allowable business loss 可扣除的营业亏损
p*,P%tX allowable expenses 可扣税的支出
:XSc#H4 allowance 免税额；津贴；备抵；准备金
0 '7s allowance for debts 债项的免税额
wW8
6rB allowance for depreciation by wear and tear 耗损折旧免税额
Jche 79B allowance for funeral expenses 殡殓费的免税额
o%%x'uC allowance for inflation 为通货膨胀而预留的款项；通胀准备金
i4n
b # allowance for repairs and outgoings 修葺及支出方面的免税额
Oq,.Kz allowance to debtor 给债务人的津贴
s jI[Vq alteration of capital 资本更改
s ;s-6 %p alternate trustee 候补受托人
|WU`p amalgamation 合并
e6HlOGPVQH ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
tR* W-% ambit of charges 征税范围；收费范围
Rr 4CcM amended valuation 经修订的估值
/]zib@i American Commodities Exchange 美国商品交易所
4~A#^5J American Express Bank Limited 美国运通银行
O'-Zn]@.] American Stock Exchange 美国证券交易所
9+I/y,aC amortization 摊销
'c0'P%[5A amount due from banks 存放银行同业的款项
YeC,@d[ amount due from banks abroad 存放海外银行同业的款项
eCIRt/ uA amount due from holding companies 控股公司欠款
npcBp GL{ amount due from local banks 存放本港银行同业的款项
`u~ amount due to banks 银行同业的存款
_qt;{,t amount due to banks abroad 海外银行同业的存款
!X%!7wsc amount due to holding companies 控股公司存款
Gv,92ny!| amount due to local banks 本港银行同业的存款
9]@J*A}=l amount due to outport banks 外埠银行同业的存款
o
U}t 'WU amount for note issue 发行纸币的款额
sNfb %r amount of bond 担保契据的款额
>zg8xA1zL amount of consideration 代价款额
&]6K]sWJK{ amount of contribution 供款数额
Kn#xY3W6 amount of indebtedness 负债款额
8[1DO1*P amount of principal of the loan 贷款本金额
sN1*Zp'( amount of rates chargeable 应征差饷数额
:F>L;mp amount of share capital 股本额
@MZ6E$I amount of sums assured 承保款额
W(a'^
#xe amount of variation 变动幅度
62)lf2$1 amount of vote 拨款数额
QP5 :M!O<) amount payable 应付款额
C}= _ 8N amount receivable 应收款额
S~rVRC"<xo Amsterdam Stock Exchange 阿姆斯特丹证券交易所
aC yb-P analysis 分析
.;Utkf'I ancillary risk 附属风险
Z#Zzi5< annual account 周年帐目；周年帐目报表；年度决算；年结
4zqE? $HM' annual accounting date 年结日期
)SL@ >Cij annual allowance 每年免税额；年积金；年度津贴；年津
_RaVnMJKX4 annual balance 年度余额
"aWX:WL&}s annual disposable income 每年可动用收入
ONN{4&7@< annual estimates 周年预算
#4_O;]{ ' annual fee 年费
7tl)4A6 annual general meeting 周年大会
k]$E8[.t annual growth rate 年增率；每年增长率
_c9
WWp? annual long-term supplement 长期个案每年补助金
\e:FmG annual pensionable emolument 可供计算退休金的年薪
GQ-e$D@SfB annual report 年报
0 |s$vqc Annual Report on the Consumer Price Index 《消费物价指数年报》
j+13H+dN annual return 周年报表；周年申报表；每年报税表格
c+b:K Annual Return Rules 《周年报表规则》
L2>?m`wp annual review of consumer prices 每年消费物价回顾
^dUfTG9{ annual roll-forward basis 逐年延展方式
NkA6Cp[Q,1 annual salary 年薪
m>uI\OY{n annual statement 年度报表；年度决算表
Tc3ih~LvG 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
z<[.MH`ln annuitant 年金受益人
U.pr} hq annuity 年金
@0UwI%. annuity contract 年金合约
2>MP:yY;K annuity on human life 人寿年金
Eo { 1y antecedent debt 先前的债项
XuFm4DEJ ante-dated cheque 倒填日期支票
}U?gKlLg anticipated expenditure 预期开支
p21=$?k!; anticipated net profit 预期纯利
@%G' U&R{ anticipated revenue 预期收入
D2TXOPH anti-inflation measure 反通货膨胀措施
SJ@8[n.x anti-inflationary stance 反通货膨胀立场
n$hqNsM apparent deficit 表面赤字
1RI #kti-" apparent financial solvency 表面偿债能力
`FYtiv?G apparent partner 表面合伙人
9Nag%o{*S> application for personal assessment 个人入息课税申请书
o^_W $4Fc application of fund 资金应用
Ql#W
/x,e application to release as liquidator and to destruct the books of accounts and documents
1(:b{Bl 申请免除清盘人职务及毁灭帐簿与文件
MOp=9d+N~ appointed actuary 委任精算师
@dE 3 appointed auditor 委任核数师；委任审计师
dS3>q<J*a appointed trustee 委任的受托人
r\l3_t appointer 委任人
e<L 9k}c apportioned pro rata 按比例分摊
w~Tq|kU[ apportionment 分配；分摊
#"o6OEy$A# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$dx1[ V+_ apportionment formula 分摊方程式
6z p@#vYI apportionment of estate duty 遗产税的分摊
6"7:44O;G appraisal 估价；评估
r?" }@MRW appreciable growth 可观增长
1&8j3" appreciable impact 显着影响
l${H gn+ appreciable increase 可观增长
~51kiQW appreciation 增值；升值
_cxm}*}\# appreciation against other currencies 相对其他货币升值
xS
H6n appreciation of the exchange value of Hong Kong dollar 港元汇值上升
,<Grd5em. appreciation tax 增值税
pu2 wEQ appropriation 拨款；拨用；拨付
,);=
(r9 appropriation account 拨款帐目
, `[Z`SUk` Appropriation Bill 拨款法案
Qe @A5# appropriation-in-aid system 补助拨款办法
>tmnj/=& approved assets 核准资产
S<y>Y approved basket stock 认可一篮子证券
F;d%@E_Bc approved budget 核准预算
.`p<hA)%[C approved charitable donation 认可慈善捐款
YoV^xl6g approved charitable institution 认可慈善机构
7 zJrT5 approved currency 核准货币；认可货币
e-%7F]e approved estimates 核准预算
;Xfd1 approved estimates of expenditure 核准开支预算
xI`Uk8- 8 approved overseas insurer 核准海外保险人
rnMG0 approved overseas trust company 核准海外信托公司
%S
>xSqX approved pooled investment fund 核准汇集投资基金
_ bXVg3oDt approved provident fund scheme 认可公积金计划
,yHzo approved provision 核准拨款
p jX%LsX\ approved redeemable share 核准可赎回股份
(6ohrM>Q approved regional stock 认可地区性证券
&# vk4C_8m approved retirement scheme 认可退休金计划
7G BZA=J approved subordinated loan 核准附属贷款
d5w_[=9U arbitrage 套戥；套汇；套利
A=v lC?&Z arbitrageur 套戥者；套汇者
d$"G1u~% arbitrary amount 临时款项
jpYw# ]Q arrangement 措施；安排；协定
B%%.@[o, arrears 欠款
<?> I\ arrears of pay 欠付薪酬
3D?IG\3 arrears of revenue 逾期未收税款；逾期未收的帐项
:Bx+WW&P.i articles of association 组织章程；组织细则；组织章程细则
dD v{9D, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
O:`GL1{ve? ascertainment of profit 确定利润
RQj`9F "Asia Clear" “亚洲结算系统”
xVsa,EX b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
LT,iS)dY+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*/%$6s~ Asian Development Fund [ADF] 亚洲发展基金
~4MtD f Asian dollar bond 亚洲美元债券
g( ]b\rj Asian dollar market 亚洲美元市场
8Z9MD<RLw Asian dollar rate 亚洲美元利率
~h>rskJ _ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
m6bWmGn GC Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.KT 7le<Zm asked price 沽盘；喊价；索价；卖方报价
hV3,^#9o assessable income 应评税入息
'WKu0Yi^' assessable loss 应评税亏损
WX%h4)z* assessable profit 应评税利润
mC*W2#1 pF assessable value 应评税值
}"% !(rx assessed profit 估定利润
di]$dl|Wi assessed value 经评估价值
rt5oRf:wY assessment 评税；评定；估价；评税单
SE-!|WR assessment number 评税编号；估价编号
b GGeg%7 assessment of additional tax 补加税评税
&57qjA ,8< assessment of performance 业绩评估；实绩评价
sow bg <D Assessor 评税主任
ZfF IX5Qd\ asset price bubbles 资产价格泡沫
O_r^oH asset-backed securities 具资产保证的证券
m+D2hK* assets accretion 资产增值
=,&u_>Dp assets and liabilities 资产与负债
E@5zd@[ assets betterment statement 资产递增表；资产改进表
k dK*MUB assets lending 实物放款；有抵押贷款
4&FNU)tt assets of the company passing on the death 死者去世时转移的公司资产
S_(&UeTC assets pledged as security for liabilities 用作负债抵押的资产
|QnUK5D$ assets portfolio 资产投资组合
Qv&T E3 assets price 资产价格
#W>x\ assets quality 资产质素
q*HAIw[<y assets realization 资产变现
lEO?kn .:z assets refinancing arrangement 资产再集资安排
0=N4O!X9 assets securitization 资产证券化
p&k 0Rx0Q3 assets situated outside Hong Kong 在香港以外地方的资产
'P@=/ assets stripping 削减资产；拆卖资产
ucQezmie assets value 资产值
G*)s% 2c>h assignee 承让人
zrLhQ3V#> assignment 转让；转让书；转让契
YYTO,4 assignment of interest 权益转让
&GXtdO>;Zv assignment of letters patent and trade mark 专利证书及商标转让
XoDJzrL# assignment of property 物业转让；物业转让书
L/qZ ; { assignment right 转让权
tpv?`(DDU assignor 转让人
#rhVzN-?)W associate 有联系的人；有关连人士；相联者；合伙人；联系人
2LC c Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Nb gp_:{ associate member 附属会员
pd=7^"[}; associated body corporate 相联法人团体
N; rXl8 associated company 相联公司；联属公司
Nhjle@J< associated corporation 相联法团
C$KaT3I Association of Chartered Certified Accountants [ACCA] [United Kingdom]
N+*(Y5TU 公认会计师公会〔英国〕
c_~XL^B@ Association of Futures Exchange Brokers 香港期货经纪协会
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:[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
I?f"<5[0 association of underwriters 承保人组织
TZ^{pvBy assumption of control 接管
kA1RfSS assurance 担保；保险；转易；转易书
pWMiCX nW assurance of interest 权益的转易
D" `%|`O at 19XX price 按一九ＸＸ年价格计算
{@Blj3 ;w} at a discount 按赔价计算；按贴水价格计算；打折扣
-6u H. at a premium 按溢价计算；按升水价格计算
1t0b Uf;(M at call 通知付款；按通知
5|y ZEwq at constant market price 按固定市价计算
!Bag}|# at constant price 按固定价格计算
ot-(4Y at cost 按成本计算
Ly^E& , ) at current market price 按当时市价计算；按现时市价计算
<$"7~i /X at current price 按当时价格计算；按现时价格计算
lKf Mp1 at factor cost 按要素成本计算；按生产要素成本计算
@ ) at money-of-the-day price 按付款当日价格计算
]a78tTi at or better 按指定或较佳价位〔买卖指令〕
Sv.KI{;v$ at par 按面值计算；平价
\z2vV +f at sight 见票即付
M#=Y~PU at the close 按收市盘
fy9uLl} h at the opening 按开市盘
vad|Rp l attestation 见证；见证条款
iYkRo>3!QX at-the-money option 平价期权
"EJ\]S]$X attorney 受权人；受托代表人
OZ eiH X! attornment 新拥有人承认书
S|l&fb n attributable profit 可归属利润
UP\8w#~ attributable share value 可归属股份价值
{;U} :Dx Auckland Stock Exchange 奥克兰证券交易所
[vE$R@TZ0! auction 拍卖
D*|(
p6v1& auctioneer 拍卖商
DG_}9M!DW@ audit 审计；核数
jjx I S Audit Commission 审计署
g+:$X- r Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
# N; $ 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〕
cB{% u
' audit review 帐目审查
C#Y,r)l Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4DvdE t audited account 审计帐目；经审计的帐目
<MRC%!. audited annual account 经审计的周年帐目
G?>qd}]y0L audited balance sheet 经审计的资产负债表
K 3Huu!Tr auditor 核数师；核数主任；审计师
#]" /{Z auditor's certificate 核数师证明书；审计师证明书
1Pu
, :Jt auditor's report 核数师报告；审计师报告
DKR<W.!*t Aussie bond 澳元债券
OdO{xG G@ austerity budget 紧缩预算
{PL ,VY)Z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
baqn7k" Australia All Ordinaries Index 澳洲所有普通股票指数
7^HpVcSM Australian Dollar [AUD] 澳元
r Z pbu>S Australian Options Market 澳大利亚期权市场
X8 8F >1} Australian Securities Commission 澳洲证券事务监察委员会
8a7YHUL<3i Australian Society of Certified Practising Accountants 澳洲执业会计师公会
QT_Srw@ Australian Stock Exchange 澳大利亚证券交易所
L+_8QK < Austrian Schilling [ATS] 奥地利先令
^n
t~ -% authentication 认证；鉴证
X z8$Xz,O authority to purchase 委托购买证；委购书
XnD0eua# authorization 认可；核准；授权；授权书
Pv# KmSA9 authorization by direction 指示授权
6s'[{Ov authorization by instruction 指令授权
VZ;@S3TS authorization by warrant 令状授权
O)l%OOv authorization of unit trust 单位信托的认可
%j%%Rn authorized agent 指定代理人
6{L F-`S% authorized capital 法定资本
0"hiCGm' authorized clerk 出市员
d"Bo8`_ authorized dealer 认可交易商
? .8< - authorized financial institution 认可财务机构
DQcWq'yY^ authorized fund 认可基金
0(\p<q q authorized fund house 获授权的基金公司；认可基金公司
.hxin [Y authorized institution 认可机构
q{/*n]K authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
S=4R5igrC authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
V_jiOT! authorized insurer 获授权保险人；获认可承保人
+5#x6[ authorized investment 特准投资项目
!TG r .R authorized person 获授权人
/=bSt authorized representative 获授权代表
cY{I:MA+h@ authorized share capital 法定股本
Q^nG0 <q+ automated quotation system 自动报价系统
[@g ~ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
" l.!Ed 自动交易系统〔香港期货交易所有限公司〕
c$/<l5Uw automatic adjustment mechanism 自动调整机制
{JTmP `&l automatic adjustment system 自动调整系统
>)4. $# H Automatic Clearing House 自动票据交换所
)4PB<[u automatic exchange rates accumulation system 自动化汇率累集系统
^[0" v tb Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8*vFdoE_oO automatic teller machine [ATM] 自动柜员机
li@k Lh autopay 自动转帐
be a|?lK available assets 可用资产
t~q? lT available fiscal reserve 现存财政储备
)TM!m s+K available profit 可用利润
%U-Qsy8|D) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
I`3d;l;d average 平均；平均数；海损
kw3 +>{\ average basic salary 平均基本薪金
aJa.U^1{ average consumer expenditure 平均消费开支；一般消费开支
!f@XDW&R average cost 平均成本
O
3G:0xF average cost of land production 增辟土地平均成本
WB a /IM average daily turnover 平均每日成交额
xwi!:PAf,o average daily wage rate 平均每日工资率
R<>tDwsZGa average expenditure pattern 平均开支模式
$<:'!#% average growth rate 平均增长率
vpi l$Uq average net fixed assets 固定资产平均净值
& wOE\TCL average of relatives 相对价格平均数
8' +7i8e average price 平均价格
X t\Dy average propensity to consume 平均消费倾向；一般消费倾向
TKd6MZhT average propensity to save 平均储蓄倾向；一般储蓄倾向
Zct!/u9 Q average rate 平均率
z1#oW f{* average revenue 平均收入；平均收益
RFB(d=o5S average stock 平均库存；平均存货
IOX:yxj average yearly rent 平均年租
0Lx3]"v avoidance of double taxation 避免双重课税
% oR>Uo avoidance of tax 避税
