A:
"O3tq =Q A share Ａ股；甲类股份
h-q3U%R4}@ abatement of tax 减税；减扣免税额
iT3BF"ZqBO ABN AMRO Bank N.V. 荷兰银行
fI ? >+I5 above-the-line expenditure 线上项目支出；经常预算支出
C~,a!qY above-the-line receipt 线上项目收入；经常预算收入
! >(7+B3E* ABSA Asia Limited 南非联合亚洲有限公司
Gf oLa e absolute change 绝对数值变更
riY~%9iV' absolute expenditure 实际开支
{Fe Dvhv absolute guideline figure 绝对准则数字
t5\-v_mG=& absolute interest 绝对权益
#rMlI3; absolute order of discharge 绝对破产解除令
.o(fe\KHf absolute profit margin 绝对利润幅度
wh$sn:J absolute value 实值；绝对值
iVhJ t#_b absolutely vested interest 绝对既得权益
?+@n3]`0 absorbed cost 已吸收成本；已分摊成本
Lb:g4A" absorption 吸收；分摊；合并
]!?;@$wx absorption rate 吸收率；摊配率；分摊率
e ^6)Zz1\ ACB Finance Limited 亚洲商业财务有限公司
9-&Ttbb4)0 acceptable form of reciprocity 合理的互惠条件
sJL&:!}V> acceptable rate 适当利率；适当汇率
^a0um/+M} acceptance agreement 承兑协议
EN<F# Y3E acceptance for honour 参加承兑
w'Y7Il C acceptor 承兑人；接受人；受票人
Ns>-
o acceptor for honour 参加承兑人
+~m46 eI accident insurance 意外保险
Xix L R Accident Insurance Association of Hong Kong 香港意外保险公会
? uzRhC_)! accident insurance scheme 意外保险计划
7zXvnxYE accident year basis 意外年度基准
)WNzWUfn=z accommodation 通融；贷款
4Tb
#fH% accommodation bill 通融票据；空头票据
HSjlD{R accommodation party 汇票代发人
'f! 8DGix account balance 帐户余额；帐户结余
V,lOt4b account book 帐簿
Q{s H3Y#l account collected in advance 预收款项
#xsE3Wj-X account current book 往来帐簿
##,a0s ^ account of after-acquired property 事后取得的财产报告
MU@UfB|;u account of defaulter 拖欠帐目
44ek
IV+? account payable 应付帐款
EH+"~-v)ae account payee only [A/C payee only] 只可转帐；存入收款人帐户
gX@HO|.t account receivable 应收帐款
>?2M
}TV3 account receivable report 应收帐款报表
H%qsjB^ account statement 结单；帐单；会计财务报表
1gL 2ia account title 帐户名称；会计科目
"jeb%k accountant's report 会计师报告
j/323Za+ Accountant's Report Rules 会计师报告规则
`uv2H$ accounting and auditing procedure 会计与审计程序；会计与核数程序
?8npG]L) Accounting Arrangements 《会计安排》
tU }h~&M accounting basis 会计基础
U dT *E: 6 accounting by Official Receiver 破产管理署署长呈交的帐目
%a>&5V Accounting Circular 《会计通告》
Si2k"<5 U accounting class 会计类别
Z3"%`*Tmq- accounting date 记帐日期；会计结算日期
g/ T
accounting for money 款项核算
}NHaCG[, Accounting Officer 会计主任
5;tD"/nz accounting period 会计报告期；会计期
s 1 A.+ accounting policy 会计政策；会计方针
9&-dTayIz accounting practice 会计惯例
Sq>dt[7 accounting principle 会计准则
DrKP%BnS accounting record 会计记录
"%`1 ]Fr accounting report 会计报告
dU&a{ $ku[ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
K[ I=6 Accounting Society of China 中国会计学会
d~9A+m3 b_ accounting statement 会计报表
zGb|) A~, accounting system 会计制度；会计系统
F+YZE[h% accounting transaction 会计事项；帐务交易
f',Op1o accounting treatment 会计处理
\j@OZ accounting year 会计年度
R/~p>ap g8 accretion 增值；添加
6dq(T_eG accrual 应计项目；应累算数目
! j9t*2m[ accrual basis 应计制；权责发生制
ep A:v|S accrual basis accounting 应计制会计；权责发生制会计
l5S aT,% accrue 应累算；应计
5Yg'BkEr accrued benefit 应累算利益
9'fQHwsJ accrued charges 应计费用
~8q)^vm>f? accrued cumulative preference share dividend 应累算的累积优先股股息
-o ^7r@6 accrued expenses 应累算费用
U$O\f18 accrued interest payable 应付利息；应计未付利息
m ifxiV accrued interest receivable 应收利息；应计未收利息
wT6"U$cV accrued right 累算权益
ISYXH9V accruing profit 应累算的利润
(ZS}G8 accumulated fiscal reserve 累积财政储备
]FJjgu< accumulated profit 累积利润；滚存溢利
= 6j&4p
` accumulated reserve 累积储备
K^
vIUZ> accumulation of surplus income 累积收益盈余
Kf bb)? acquired assets 既得资产
u(z$fG: g acquisition 收购；购置；取得
g#"zQv ON acquisition cost 购置成本
C8J[Up acquisition expenses 购置费用
1 T"`v tR acquisition of 100% interest 收购全部股权
F |'>NL-= acquisition of control 取得控制权
$njUX SQ; acquisition of fixed assets 购置固定资产
S3q&rqarC% acquisition of shell “买壳”
XQY#716) acquisition price 收购价
8r*E-akuyr act of God 天灾
cXA
i k- acting partner 执事合伙人
%^?fMeI|Y active market 买卖活跃的市场；交投畅旺的市场；旺市
Y@;CF active partner 积极参与的合伙人
|U kR'Ma active trading 交投活跃
Gt\lFQ
actual circulation 实际流通
a!zz6/q[ actual cost 实际成本
D#_3^Kiawj actual expenditure 实际开支；实际支出
U\g/ 2dM actual income 实际入息；实际收入；实际收益
F6|TP.VY_. actual market 现货市场
4GkWRu1 actual price 现货价；实际价格
ew>XrT=Zm actual profit 实际利润
()Y~Q(5ji actual quotation 实盘；实际价位；实际报价
UE8kpa)cQ actual year basis 按实际年度计算
vk }n,ecl actuals 实货
G"r1+ # actuarial investigation 精算调查
_~'=C#XI) actuarial principle 精算原则
hCi 60%g/n actuarial report 精算师报告
1$xNUsD2 Actuarial Society of Hong Kong 香港精算学会
h1 j ! IG actuarial valuation 精算师估值
M92dZ1+6 actuary 精算师
tZ]?^_Y1 ad referendum agreement 暂定协议；有待覆核的协定
f/ U` ad valorem duty 从价税；按值征税
W\>fh& !) ad valorem duty system 从价税制
j
b!x: ad valorem fee 从价费
mUNn%E:7@{ ad valorem tariff 从价关税
x)
,eI'mf additional allowance 额外免税额
bHY=x} Hv additional amount for unexpired risk 未过期风险的额外款额
}fp-pe69z additional assessable profit 补加应评税利润
(o 5s"b additional assessment 补加评税
Q7HRzA^- additional commitment 额外承担
Sgeh %f additional commitment vote 额外承担拨款
6Pz4\uE= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
n7zm>& additional dependent parent allowance 供养父母额外免税额
R "-mKT} additional provision 额外拨款
%41m~Wh2 additional stamp duty 附加印花税
Me r/G2#& additional tax 补加税罚款；补加税款
lS"T4 5 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Jf{*PgP adjudged bankrupt 被裁定破产
=J18e H!] adjudicated bankrupt 裁定破产人
{JO^ tI adjudication fee 裁定费；评定印花税额手续费；评估契据费
ZJnYIK adjudication of bankruptcy 裁定破产；宣告破产
`"Jj1O@ adjudication of insolvency 裁定无力偿还债务
Q$a{\*[:+ adjusted actual 经调整的实数；调整后的实数
U'k*_g adjusted current assets 经调整的流动资产；调整后的流动资产
6 ]&O rS[ adjusted figure 经调整的数字；调整后的数额
; dkYf24 adjusted liabilities 经调整的负债；调整后的负债
T]^62(So adjusted loss 经调整的亏损；调整后的亏损
Ab~3{Q]# 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
qFicBpB adjusted profit 经调整的利润；调整后的利润
G'nmllB`] adjusted surplus 经调整的盈余额；调整后的盈余额
_mj,u64 adjusted value 经调整的价值；调整后的价值
Yz'K]M_Dq adjustment 调整；修订；理算〔保险〕
y8d]9s X{ adjustment centre 调剂中心
[meO[otb adjustment lag 调整过程的时间差距；调整时差
;o
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#oS<E1 adjustment of loss 亏损调整
;(b 9#b. adjustment process 调整过程；调整程序
U#0Q) adjustment range 调整幅度
46}g7skD administered exchange rate 受管制汇率
^a/gBC82x Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]MqMQLG0t administration expenses 行政费用
OsTc5K.U~ administration fee 手续费；行政费
(j%~ u&+ - administration in bankruptcy 破产管理
MS
nG3]{z administration order 遗产管理令
%2}-2}[> administrator 管理人；遗产管理人
ADz ^\ administrator of the estate 遗产管理人
fZ6MSAh admission of debt 债项承认书
|5X^u+_ admission of proof 接纳债权证明
jSJqE _ 1 advance 放贷款项；垫付款项；预支款项；预付款项
y|jl[pyg) advance account 暂支帐目；预付款帐户
c_dVWh e advance compensation 预付补偿金
zKyyU}LHH advance from shareholder 股东垫款
b10cuy|a/X advance pending reimbursement 预支以待日后付还
t l[Uw[ advanced economy 先进经济体系
P:hBt\5B advancement 预付；预付财产
U2ohHJ`` advances warrant 垫款令
6gkV*|U,e advancing 贷出
B*eC3ok3z adverse balance 逆差
_no/F2>!/n adverse exchange 逆汇
hnffz95 advertisement addressed to shareholders 在报章刊登的致股东通告
TCMCK_SQL advice for collection 托收通知书
+T e\H advice of drawing 提款通知书；汇票通知书
TeMHm ?1^ advice of payment 付款通知
b}2ED9HG\ Advisory Committee [Securities and Futures Commission]
mbKZJ{|4s 谘询委员会〔证券及期货事务监察委员会〕
kq?Ms|h Advisory Committee on Diversification 经济多元化谘询委员会
n xO"ua affidavit 誓章；遗产申报誓章
^NLmgw Q affidavit of no receipt 述明无收款的誓章
aacpM[{f affiliate 联号；联营公司；附属公司
n|6Ic,:[ affiliated company 附属公司；联号；联营公司
aR[JD2G affirmation [estate duty] 非宗教式宣誓〔遗产税〕
uY{|szC^2 affordability 负担能力
PoHg,n] African Development Bank [AfDB] 非洲开发银行
`oAW7q)~ after-acquired property 事后取得的财产
g6y B6vk after-hours dealing 市后交易
|sa]F5 after-tax profit 税后盈利；税后利润；税后溢利
n#cC+>*>+ agency agreement 代理协议
% 7QV&[4! agency expenses 代理机构的开支
# ncR b agency fee 代理费
l .(v^3:X Agency Law 《代理法》
*o]L|Vu agent 代理人；承销人
> ; jZa agent of company 公司代理人
3(``#7 agent's fee 代理人费；经纪费
` b?R#:G aggregate 总计；总数；总体数字
Av$]|b aggregate amount 总款额；总额
[ie I;OG; aggregate assets and liabilities 总体资产与负债
5v[*:0p' aggregate at constant price 按固定价格计算的总体数字
ajve~8/& aggregate demand 总需求
:)8VdWg aggregate gross position 总持仓量
_aq 8@E~ aggregate limit 总限额
t;){D:]k aggregate of salaries tax 合计薪俸税
\Yy$MLs aggregate performance 总体表现；总体业绩
['b}QW@Fx aggregate supply 总体供应
Z/G
ev"p aggregate surplus 总盈余
w3N[9w?1 aggregate total 整体总额
0}< |7? aggregate value 总值；合计价值
3t.l5m
Rg5 aggregated basis 合计基准
Z3%}ajPu[ aggregated net chargeable income 合计应课税入息实额
#^#PPO aggregation 合并计算；合计；总和
[ m- >5H aggregation of incomes of husband and wife 夫妇入息合并计算
SDL7<ZaE aggregation of property 财产的总和
Eu0a kqZ agio 差价；贴水
W e)xB 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》
oph}5Krd) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;^+\K-O]c 《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》
.7^c@i[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.4S.>~^7 《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》
]z;P9B3@& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6S}, (= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
sZ'nY o agreement for a settlement 授产协议
"x%Htq@ agreement for assignment 转让协议
bUs0 M0y agreement for sale 售卖协议；买卖协议
UJ%R
agreement for sale and purchase 买卖协议
b jy Zk_\ agreement for the payment of interest 支付利息协议
V#v`(j% agreement for the repayment of money 还款协议
;:iY) } agreement of reinsurance 再保险协议
~cWAl,(B<F Agricultural Bank of China 中国农业银行
1v#%Ei$6`t air passenger departure tax 飞机乘客离境税
7 G)ZN{' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
rr/B= O7 airport tax 机场税
XWn VgY s alcohol duty 酒精税
5 CuuG<0 alienation 让与；让渡；转让
X3(tuqmi alimony 生活费；赡养费
{vs
uPY
All Ordinaries Index [AOI] 所有普通股指数
|U~<3.:m: all risks 全险；综合险
lVd^
^T*fh All Sales Record for Stock Market 《股票市场成交报告》
*F WMn. Allied Capital Resources Limited 新联财务有限公司
[m+2(I1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'-QwssE allocation letter 拨款信件
02Y]`CXj allocation of fund 分配款项；预留款项
~Cbc<[} allocation of profit 利润分配；溢利分配
AJt+p&I[J allocation warrant 拨款令
i ky|Tp allotment 分配；配股
w?3p';C allotment notice 股份配售通知；配股通知
ysJQb~2q allotment of shares 股份分配
>u >5{4 allowable 可获宽免；免税的
)S3\,S-. allowable business loss 可扣除的营业亏损
>1s*
at/h allowable expenses 可扣税的支出
>/{@C allowance 免税额；津贴；备抵；准备金
9K.Vb1& allowance for debts 债项的免税额
&]V.S7LC # allowance for depreciation by wear and tear 耗损折旧免税额
:v0U|\j8/V allowance for funeral expenses 殡殓费的免税额
16w|O |^< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,k.3|aZE allowance for repairs and outgoings 修葺及支出方面的免税额
B{/R: Hm allowance to debtor 给债务人的津贴
f W!a|?e$ alteration of capital 资本更改
!]4 2^?GH alternate trustee 候补受托人
2iHUZzz\ amalgamation 合并
1 Rq,a ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
B|Du@^$ ambit of charges 征税范围；收费范围
d^@ dzNv amended valuation 经修订的估值
I?]ohG K American Commodities Exchange 美国商品交易所
Yf:IKY American Express Bank Limited 美国运通银行
5c9 ^-|-T American Stock Exchange 美国证券交易所
'>NCMB{* amortization 摊销
7jxslI&F amount due from banks 存放银行同业的款项
bW$,?8( amount due from banks abroad 存放海外银行同业的款项
)}g(b= amount due from holding companies 控股公司欠款
*RDn0d[ amount due from local banks 存放本港银行同业的款项
H
>j amount due to banks 银行同业的存款
+j #+8Ze amount due to banks abroad 海外银行同业的存款
c7<wZ amount due to holding companies 控股公司存款
UG'Q]S#! amount due to local banks 本港银行同业的存款
i% w3 /m amount due to outport banks 外埠银行同业的存款
Bz^j w>1b amount for note issue 发行纸币的款额
5:\},n+VE amount of bond 担保契据的款额
!6n_}I-W amount of consideration 代价款额
l#m#c6;= amount of contribution 供款数额
vV6<^ W:9F amount of indebtedness 负债款额
kC WEtbz1 amount of principal of the loan 贷款本金额
oNr-Q& C, amount of rates chargeable 应征差饷数额
H[{ F'c[e amount of share capital 股本额
:C7_J p*Qv amount of sums assured 承保款额
LVX[uWEM amount of variation 变动幅度
[\'%?BH( ^ amount of vote 拨款数额
t;\kR4P amount payable 应付款额
A]<y:^2])C amount receivable 应收款额
f}aL-N~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2- &k^Gl!: analysis 分析
nx@ =>E+a ancillary risk 附属风险
g~Z vA(` annual account 周年帐目；周年帐目报表；年度决算；年结
pyH:#5 annual accounting date 年结日期
O&vVv _zh annual allowance 每年免税额；年积金；年度津贴；年津
?*2CpM&l
annual balance 年度余额
H ]P.
x!I annual disposable income 每年可动用收入
J
cPtwa;q@ annual estimates 周年预算
%.vQU @2A annual fee 年费
.nB0 h annual general meeting 周年大会
83E 7k]7] annual growth rate 年增率；每年增长率
uya.sF0]9B annual long-term supplement 长期个案每年补助金
;l4[%xld annual pensionable emolument 可供计算退休金的年薪
# G .ulX annual report 年报
3%l*N&gsg: Annual Report on the Consumer Price Index 《消费物价指数年报》
]@dZ{H| annual return 周年报表；周年申报表；每年报税表格
?b*s.
^ Annual Return Rules 《周年报表规则》
d^ Inb!%w annual review of consumer prices 每年消费物价回顾
N< |@ymi annual roll-forward basis 逐年延展方式
O#b6mKPt;t annual salary 年薪
lAi6sPG)0 annual statement 年度报表；年度决算表
j:<n+:H C Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
gaQdG=G8$ annuitant 年金受益人
48c1gUw oP annuity 年金
0x'#_G65y annuity contract 年金合约
ZNJ@F< annuity on human life 人寿年金
(XeE2l2M antecedent debt 先前的债项
LyZ.l*h%=m ante-dated cheque 倒填日期支票
zer %W% anticipated expenditure 预期开支
t'VV>;-RO= anticipated net profit 预期纯利
YHkn2]^#A anticipated revenue 预期收入
!i{aMxUP anti-inflation measure 反通货膨胀措施
Z LB4m` anti-inflationary stance 反通货膨胀立场
OPwtV9% apparent deficit 表面赤字
Z?}dq-Vh& apparent financial solvency 表面偿债能力
'w!Cn> apparent partner 表面合伙人
8?J&`e/ application for personal assessment 个人入息课税申请书
ZU85P0 application of fund 资金应用
7" aN#;& application to release as liquidator and to destruct the books of accounts and documents
4\y/'`xm)6 申请免除清盘人职务及毁灭帐簿与文件
2w59^"<, appointed actuary 委任精算师
D'7SAFOM appointed auditor 委任核数师；委任审计师
E7NV ^4h appointed trustee 委任的受托人
}0eF~>Df appointer 委任人
2#P* , apportioned pro rata 按比例分摊
3wOZ4<B
apportionment 分配；分摊
M*!agh Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
M1 :uJkO. apportionment formula 分摊方程式
b8~B azk apportionment of estate duty 遗产税的分摊
Yb +yw_5 appraisal 估价；评估
\wo?47+= appreciable growth 可观增长
>[MX:Yh appreciable impact 显着影响
H#@^R( appreciable increase 可观增长
< %($7VMev appreciation 增值；升值
p qfUW+> appreciation against other currencies 相对其他货币升值
os,* 3WO appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}#.L7SIJ<J appreciation tax 增值税
}B8I Bveu appropriation 拨款；拨用；拨付
kB3H="3 [[ appropriation account 拨款帐目
m4aB*6<lq Appropriation Bill 拨款法案
#,,d>e appropriation-in-aid system 补助拨款办法
[ad@*KFxy3 approved assets 核准资产
aAJU`=uq approved basket stock 认可一篮子证券
OTy.VT| approved budget 核准预算
O]lSWEe approved charitable donation 认可慈善捐款
e9 1aK approved charitable institution 认可慈善机构
pv*,gSS approved currency 核准货币；认可货币
Y' yH;M z approved estimates 核准预算
qLw{?sH}J/ approved estimates of expenditure 核准开支预算
#i@;J]x( approved overseas insurer 核准海外保险人
gGr^@=;YC approved overseas trust company 核准海外信托公司
8JM&(Q%# approved pooled investment fund 核准汇集投资基金
8C[C{qOJ approved provident fund scheme 认可公积金计划
b@rVo; approved provision 核准拨款
}'""(,2 approved redeemable share 核准可赎回股份
,-i zEr approved regional stock 认可地区性证券
vk+VP 1D approved retirement scheme 认可退休金计划
|rJ=Ksc approved subordinated loan 核准附属贷款
t0o`-d( arbitrage 套戥；套汇；套利
=o
Xsb arbitrageur 套戥者；套汇者
Du`JaJI arbitrary amount 临时款项
Q o?O:
arrangement 措施；安排；协定
@{YS}&Q / arrears 欠款
`4 (e arrears of pay 欠付薪酬
q;QbUO arrears of revenue 逾期未收税款；逾期未收的帐项
74H )|Dkx articles of association 组织章程；组织细则；组织章程细则
%70~M_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
L%BNz3:Dt ascertainment of profit 确定利润
Ta tpXN\ "Asia Clear" “亚洲结算系统”
b vS(@ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
afv~r>q(- Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
OZx
W?wnd Asian Development Fund [ADF] 亚洲发展基金
)>.&N[v Asian dollar bond 亚洲美元债券
sAr hZ[H Asian dollar market 亚洲美元市场
Y<me j][ Asian dollar rate 亚洲美元利率
E}Y!O"CAV Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
T,]7ICF# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"B = asked price 沽盘；喊价；索价；卖方报价
}!;s.[y assessable income 应评税入息
?3%` bY+3; assessable loss 应评税亏损
_9JhL:cY assessable profit 应评税利润
cV 5CaaL assessable value 应评税值
[onGNq?# assessed profit 估定利润
iMI lZ assessed value 经评估价值
]vgB4~4#LP assessment 评税；评定；估价；评税单
;ado0-VQi' assessment number 评税编号；估价编号
T^ w36}a assessment of additional tax 补加税评税
LJ*q 1
;<E assessment of performance 业绩评估；实绩评价
86(I ^= Assessor 评税主任
m1), ;RsH asset price bubbles 资产价格泡沫
]F; f`o asset-backed securities 具资产保证的证券
YQ39 A_e
g assets accretion 资产增值
zN!ZyI$nqP assets and liabilities 资产与负债
Q,p}:e assets betterment statement 资产递增表；资产改进表
Db)?i?o}t assets lending 实物放款；有抵押贷款
?0)&U assets of the company passing on the death 死者去世时转移的公司资产
F">Qpgt assets pledged as security for liabilities 用作负债抵押的资产
oX0 D assets portfolio 资产投资组合
> }!mQ pAO assets price 资产价格
:X.b}^ Z( assets quality 资产质素
+VCGlr assets realization 资产变现
0} $Hi assets refinancing arrangement 资产再集资安排
CACTE
assets securitization 资产证券化
Cg&e(
assets situated outside Hong Kong 在香港以外地方的资产
CPP`
qt%f assets stripping 削减资产；拆卖资产
nyBJb(5"B assets value 资产值
c/zJv*}x ? assignee 承让人
WpF2)R}G= assignment 转让；转让书；转让契
+)j$|x~(A assignment of interest 权益转让
c%&: 6QniZ assignment of letters patent and trade mark 专利证书及商标转让
! 'mq ?C= assignment of property 物业转让；物业转让书
_acE:H assignment right 转让权
I
6<*X assignor 转让人
Bm" KOr$}- associate 有联系的人；有关连人士；相联者；合伙人；联系人
p /#$io Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Rniq(FA x associate member 附属会员
NbC@z9Q associated body corporate 相联法人团体
#Yr9AVr}K associated company 相联公司；联属公司
c:-!'l$ ! associated corporation 相联法团
4T!+D Association of Chartered Certified Accountants [ACCA] [United Kingdom]
T-5nB>) 公认会计师公会〔英国〕
h&`e) a>+ Association of Futures Exchange Brokers 香港期货经纪协会
Hz.(qW">5* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5$wpL(:R( association of underwriters 承保人组织
y >72{ assumption of control 接管
DTa N"{ assurance 担保；保险；转易；转易书
89\n;5'f4 assurance of interest 权益的转易
Ytz)d/3T at 19XX price 按一九ＸＸ年价格计算
bty/ at a discount 按赔价计算；按贴水价格计算；打折扣
`0P$#5? at a premium 按溢价计算；按升水价格计算
#; %JT at call 通知付款；按通知
kMtwiB|7j at constant market price 按固定市价计算
x9;gT&@H at constant price 按固定价格计算
EGZb7:Y? at cost 按成本计算
4F{)i at current market price 按当时市价计算；按现时市价计算
fcNL$U&-,i at current price 按当时价格计算；按现时价格计算
.2>p 3|F at factor cost 按要素成本计算；按生产要素成本计算
>p.O0G
gg at money-of-the-day price 按付款当日价格计算
u oHNn 7 W at or better 按指定或较佳价位〔买卖指令〕
tZ^Ou89:rG at par 按面值计算；平价
@1DX at sight 见票即付
87=^J
xy at the close 按收市盘
bzX\IrJpOZ at the opening 按开市盘
t%'Z<DmG+ attestation 见证；见证条款
gF[ z fDm at-the-money option 平价期权
$ :
]o]a attorney 受权人；受托代表人
FI3)i>CnW attornment 新拥有人承认书
4$*%gL;f^ attributable profit 可归属利润
&4b&X0pU attributable share value 可归属股份价值
/%&2HDA) Auckland Stock Exchange 奥克兰证券交易所
%n
hm auction 拍卖
$)RNKMZC}A auctioneer 拍卖商
yto,>Utzg audit 审计；核数
-C<zF`jO Audit Commission 审计署
(*oL+ef-C Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=0G!f$7^i 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
_~*,m#uxJ audit review 帐目审查
N 5i+3& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Dh5X/y audited account 审计帐目；经审计的帐目
H63,bNS s audited annual account 经审计的周年帐目
\/1<E?Q
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}; f#^gz' auditor 核数师；核数主任；审计师
!<SA 6m# auditor's certificate 核数师证明书；审计师证明书
0&/b4 2W auditor's report 核数师报告；审计师报告
;PjQt=4K Aussie bond 澳元债券
l 2l(_$@3 austerity budget 紧缩预算
q|8{@EMT Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M-[ $L XR Australia All Ordinaries Index 澳洲所有普通股票指数
Zf'TJ `S Australian Dollar [AUD] 澳元
q-c=nkN3 Australian Options Market 澳大利亚期权市场
i K12 pw Australian Securities Commission 澳洲证券事务监察委员会
S(uf(q|{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'UMXq~RMe Australian Stock Exchange 澳大利亚证券交易所
wg0 \_ @3 Austrian Schilling [ATS] 奥地利先令
,4ei2`wV authentication 认证；鉴证
sO.`x* authority to purchase 委托购买证；委购书
L2, 1Kt7 authorization 认可；核准；授权；授权书
<
V\I ~; authorization by direction 指示授权
Hd, p !_ authorization by instruction 指令授权
nS&3?lx9_ authorization by warrant 令状授权
zxf"87se authorization of unit trust 单位信托的认可
f-5:wM& authorized agent 指定代理人
]R= ,5kK3 authorized capital 法定资本
mExVYp h authorized clerk 出市员
7{I h_.# authorized dealer 认可交易商
2 Sh
authorized financial institution 认可财务机构
N Mww >80 authorized fund 认可基金
vP !{",> authorized fund house 获授权的基金公司；认可基金公司
K^ B%/T]d authorized institution 认可机构
J,zO2572u authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4"xPr[=iG authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
cCa|YW^j authorized insurer 获授权保险人；获认可承保人
NcP.;u;` authorized investment 特准投资项目
gS:A'@& authorized person 获授权人
Oi:<~E[kz. authorized representative 获授权代表
?c7*_<W5 authorized share capital 法定股本
A?`jnRo=\ automated quotation system 自动报价系统
Zc!@0 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1.gG^$J d 自动交易系统〔香港期货交易所有限公司〕
+3&z N( automatic adjustment mechanism 自动调整机制
qA!]E^0*Ke automatic adjustment system 自动调整系统
glDh( [ Automatic Clearing House 自动票据交换所
MW PvR|Q automatic exchange rates accumulation system 自动化汇率累集系统
T}4/0yR2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
F35#dIs`& automatic teller machine [ATM] 自动柜员机
kd n'6>\ autopay 自动转帐
S6fL>'uQ available assets 可用资产
ak:ibV available fiscal reserve 现存财政储备
8
O 67 available profit 可用利润
59#lU~Kv Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?g wUwOV" average 平均；平均数；海损
jaa "~5TO8 average basic salary 平均基本薪金
\TF!S"V average consumer expenditure 平均消费开支；一般消费开支
%~jkB.\* ) average cost 平均成本
XXh6 ^@H= average cost of land production 增辟土地平均成本
K X}Rr 7a average daily turnover 平均每日成交额
RKPD4e>% average daily wage rate 平均每日工资率
h68]=KyK average expenditure pattern 平均开支模式
-CRQ&#p1] average growth rate 平均增长率
gq" gUaz average net fixed assets 固定资产平均净值
Y ;)dct average of relatives 相对价格平均数
a\%xB >LX average price 平均价格
|gsE2vV average propensity to consume 平均消费倾向；一般消费倾向
] >+PnP35G average propensity to save 平均储蓄倾向；一般储蓄倾向
MNg^]tpf average rate 平均率
8Th` ]tI average revenue 平均收入；平均收益
EZYBeqv average stock 平均库存；平均存货
a&k _=/X& average yearly rent 平均年租
lt_']QqU avoidance of double taxation 避免双重课税
Q7g>4GZC avoidance of tax 避税
