A:
-<gQ>`(0 A share Ａ股；甲类股份
!o/;"'&E abatement of tax 减税；减扣免税额
ZvW&%*k= ABN AMRO Bank N.V. 荷兰银行
O9MBQNwjA above-the-line expenditure 线上项目支出；经常预算支出
[E/^bM+ above-the-line receipt 线上项目收入；经常预算收入
F#\+.inO ABSA Asia Limited 南非联合亚洲有限公司
B*Q absolute change 绝对数值变更
C= PV-Ul+ absolute expenditure 实际开支
iM s(Ywak] absolute guideline figure 绝对准则数字
+P "u1q*+p absolute interest 绝对权益
e\i}@] absolute order of discharge 绝对破产解除令
(`K ~p Z absolute profit margin 绝对利润幅度
;JR_z'< absolute value 实值；绝对值
bn"z&g absolutely vested interest 绝对既得权益
~1.~4~um absorbed cost 已吸收成本；已分摊成本
; WsV.n absorption 吸收；分摊；合并
f n\&%`U absorption rate 吸收率；摊配率；分摊率
~Uaz;<" j0 ACB Finance Limited 亚洲商业财务有限公司
bR|1* < acceptable form of reciprocity 合理的互惠条件
<fcw:Ae acceptable rate 适当利率；适当汇率
xT3l>9i acceptance agreement 承兑协议
Dlu]4n[LB acceptance for honour 参加承兑
/pnQ Ky. acceptor 承兑人；接受人；受票人
zH?&FtO acceptor for honour 参加承兑人
\G &q[8F\ accident insurance 意外保险
9 kS ;_(DB Accident Insurance Association of Hong Kong 香港意外保险公会
5%(xZ
6 accident insurance scheme 意外保险计划
dZjh@yG P. accident year basis 意外年度基准
WevXQ-eKm accommodation 通融；贷款
%Z6\W;
(n accommodation bill 通融票据；空头票据
Zl`sY5{1 accommodation party 汇票代发人
jT q@@y account balance 帐户余额；帐户结余
%c,CfhEV%& account book 帐簿
55|.MXzq account collected in advance 预收款项
7!E7XP6,~> account current book 往来帐簿
>{kPa| account of after-acquired property 事后取得的财产报告
~qm u?5 account of defaulter 拖欠帐目
Rk52K*Dc account payable 应付帐款
>dqeGM7Np> account payee only [A/C payee only] 只可转帐；存入收款人帐户
I45\xP4i account receivable 应收帐款
~6:y@4&F account receivable report 应收帐款报表
p` LPO account statement 结单；帐单；会计财务报表
cK+y3`.0 account title 帐户名称；会计科目
r=pb7=M#LN accountant's report 会计师报告
vE+OL8 V Accountant's Report Rules 会计师报告规则
$;%dQ!7* accounting and auditing procedure 会计与审计程序；会计与核数程序
QCk(qlN'h9 Accounting Arrangements 《会计安排》
Z8 _Q Kw> accounting basis 会计基础
x<e-%HB*- accounting by Official Receiver 破产管理署署长呈交的帐目
.TWX ,# Accounting Circular 《会计通告》
mdD9Q
N01 accounting class 会计类别
) "To h=x] accounting date 记帐日期；会计结算日期
/2PsC*y accounting for money 款项核算
* ;C8g{ Accounting Officer 会计主任
zE<G wVI~ accounting period 会计报告期；会计期
2w G4" accounting policy 会计政策；会计方针
/Q[M2DN@ accounting practice 会计惯例
}]?U.
]- accounting principle 会计准则
B3|r O accounting record 会计记录
6J%+pt[tu accounting report 会计报告
ym)`<[T Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Z
]WA-Q6n Accounting Society of China 中国会计学会
E$8 4c+ accounting statement 会计报表
r=ds'n" accounting system 会计制度；会计系统
w~( x*R} accounting transaction 会计事项；帐务交易
VpMPTEZ*L accounting treatment 会计处理
b/Z 0{38 accounting year 会计年度
#ZRplA~C7] accretion 增值；添加
-"e$ VB accrual 应计项目；应累算数目
13 T0"} accrual basis 应计制；权责发生制
A/"p P O accrual basis accounting 应计制会计；权责发生制会计
2i~qihx5^ accrue 应累算；应计
\V,;F!*#G accrued benefit 应累算利益
)\TI^%s accrued charges 应计费用
ku}I; k | accrued cumulative preference share dividend 应累算的累积优先股股息
l6Q75i)eF accrued expenses 应累算费用
#GHL F accrued interest payable 应付利息；应计未付利息
]xIfgSq accrued interest receivable 应收利息；应计未收利息
[#R<Z+c accrued right 累算权益
%L9A6%gr
accruing profit 应累算的利润
(^Kcyag4 accumulated fiscal reserve 累积财政储备
D; 0xROW8{ accumulated profit 累积利润；滚存溢利
:{v:sK accumulated reserve 累积储备
rpT{0 >5 accumulation of surplus income 累积收益盈余
UMJ>6 Ko8 acquired assets 既得资产
<KDl2>O acquisition 收购；购置；取得
Rl""
aZ acquisition cost 购置成本
yxa~R z/ acquisition expenses 购置费用
3y Azt*dZ acquisition of 100% interest 收购全部股权
vYNh0)$%F acquisition of control 取得控制权
J12 ZdC'O acquisition of fixed assets 购置固定资产
#}A
>B acquisition of shell “买壳”
ep<2u
x acquisition price 收购价
97 um7n act of God 天灾
Ng} AEAFp acting partner 执事合伙人
"HQH]?!k active market 买卖活跃的市场；交投畅旺的市场；旺市
Y Hv85y active partner 积极参与的合伙人
q(yw,]h]{ active trading 交投活跃
,J cQp=g actual circulation 实际流通
#)BdN actual cost 实际成本
hFjXgpz5 actual expenditure 实际开支；实际支出
Tx7YHE6{ actual income 实际入息；实际收入；实际收益
t*)-p:29h actual market 现货市场
1+^L,-k! actual price 现货价；实际价格
Xx0}KJ q~" actual profit 实际利润
_;B N;]. actual quotation 实盘；实际价位；实际报价
k'BLos1W actual year basis 按实际年度计算
Ek ,s6B)'d actuals 实货
f9FsZD actuarial investigation 精算调查
hsQrHs'k actuarial principle 精算原则
?eb2T`\0Q actuarial report 精算师报告
a]4 65FY Actuarial Society of Hong Kong 香港精算学会
"]nbM}> actuarial valuation 精算师估值
~qiSkG actuary 精算师
snBC +`- ad referendum agreement 暂定协议；有待覆核的协定
<'4DMZ-G ad valorem duty 从价税；按值征税
w%1B_PyDg ad valorem duty system 从价税制
X~Li` ad valorem fee 从价费
1lNg} !)[K ad valorem tariff 从价关税
9 0[gXj additional allowance 额外免税额
GGs3r;(t additional amount for unexpired risk 未过期风险的额外款额
t p.qh]2c additional assessable profit 补加应评税利润
'* +]&~b additional assessment 补加评税
wo[W1?|s additional commitment 额外承担
D(&${Mnac additional commitment vote 额外承担拨款
%&"_=Lc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
1!/
U#d" additional dependent parent allowance 供养父母额外免税额
AX%9k additional provision 额外拨款
:!1B6Mc additional stamp duty 附加印花税
yV xR||e additional tax 补加税罚款；补加税款
]*^mT &$7 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5|-(Ic adjudged bankrupt 被裁定破产
G2k r~FG adjudicated bankrupt 裁定破产人
4\?I4|{pC adjudication fee 裁定费；评定印花税额手续费；评估契据费
4.3Bz1p&# adjudication of bankruptcy 裁定破产；宣告破产
0n_Cuh\ adjudication of insolvency 裁定无力偿还债务
O4&/g- adjusted actual 经调整的实数；调整后的实数
IjDG adjusted current assets 经调整的流动资产；调整后的流动资产
~`{HWm ah adjusted figure 经调整的数字；调整后的数额
mLO{~ruu adjusted liabilities 经调整的负债；调整后的负债
IrXC/?^h adjusted loss 经调整的亏损；调整后的亏损
n\ma5"n0=\ 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
F ,e_ ` adjusted profit 经调整的利润；调整后的利润
O;:8mm%( adjusted surplus 经调整的盈余额；调整后的盈余额
^AD/N|X^ adjusted value 经调整的价值；调整后的价值
'MM#nQ\( adjustment 调整；修订；理算〔保险〕
OZ_'& CZ adjustment centre 调剂中心
~R) Km`t adjustment lag 调整过程的时间差距；调整时差
S&V5zB""n adjustment mechanism 调整机制
}d) >pH adjustment of loss 亏损调整
Z\{WBUR;4t adjustment process 调整过程；调整程序
j~"X`: = adjustment range 调整幅度
fh
\<tnY administered exchange rate 受管制汇率
H#G~b""mY Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
11
.RG
* administration expenses 行政费用
HqU"i Y>b administration fee 手续费；行政费
3;j?i<kM administration in bankruptcy 破产管理
}_M .-Xm administration order 遗产管理令
A{;b^ IK administrator 管理人；遗产管理人
/wCee G,< administrator of the estate 遗产管理人
?}B9=R$Pi admission of debt 债项承认书
_qmB PUx admission of proof 接纳债权证明
~]A';xH& advance 放贷款项；垫付款项；预支款项；预付款项
k-T_ ,1l{ advance account 暂支帐目；预付款帐户
\nx ^=4*yk advance compensation 预付补偿金
Xt8;Pl advance from shareholder 股东垫款
1(!!EcU_ advance pending reimbursement 预支以待日后付还
Uz H)fB advanced economy 先进经济体系
gW6lMyiLb advancement 预付；预付财产
d?&?$qf[ advances warrant 垫款令
q!<`ci,uS advancing 贷出
R6)p4#| i adverse balance 逆差
$RKd@5XP adverse exchange 逆汇
&tQ,2RT advertisement addressed to shareholders 在报章刊登的致股东通告
'mug,jM advice for collection 托收通知书
,I@4)RSAH| advice of drawing 提款通知书；汇票通知书
"^<:7 _Y advice of payment 付款通知
lV$U!v: b Advisory Committee [Securities and Futures Commission]
4%p5X8|\ih 谘询委员会〔证券及期货事务监察委员会〕
_?@>S 7- Advisory Committee on Diversification 经济多元化谘询委员会
&. o}(e:] affidavit 誓章；遗产申报誓章
~@bCSO Iy affidavit of no receipt 述明无收款的誓章
?i(Tc! affiliate 联号；联营公司；附属公司
p p#Kb 2* affiliated company 附属公司；联号；联营公司
w]) bQ 7) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
gA!-F}x$ affordability 负担能力
&6MGPh7T African Development Bank [AfDB] 非洲开发银行
N"T~U\R after-acquired property 事后取得的财产
_:M6~XHo after-hours dealing 市后交易
pLBp[GQ after-tax profit 税后盈利；税后利润；税后溢利
kd'qYh agency agreement 代理协议
.^dj B
x agency expenses 代理机构的开支
j>?H^fB agency fee 代理费
_QBd3B % Agency Law 《代理法》
8+
B. x agent 代理人；承销人
bg_Zf7{ agent of company 公司代理人
UY{
Uo@k9x agent's fee 代理人费；经纪费
$1\<>sJH
aggregate 总计；总数；总体数字
\p@,+ -gX aggregate amount 总款额；总额
ahS*YeS7 aggregate assets and liabilities 总体资产与负债
}PyAmh$@ aggregate at constant price 按固定价格计算的总体数字
>}O1lsjW:z aggregate demand 总需求
X'jEI{1w aggregate gross position 总持仓量
0V}vVAa(B aggregate limit 总限额
%nOBs ln aggregate of salaries tax 合计薪俸税
HC4ad0Gs+{ aggregate performance 总体表现；总体业绩
>}u?{_s *0 aggregate supply 总体供应
,A
=%!p+ aggregate surplus 总盈余
b\gl9"X aggregate total 整体总额
'|4/aHU aggregate value 总值；合计价值
TR{8A^XhE8 aggregated basis 合计基准
\#2,1 W@ aggregated net chargeable income 合计应课税入息实额
?_W "=WpC aggregation 合并计算；合计；总和
)R9>;CuC9? aggregation of incomes of husband and wife 夫妇入息合并计算
Tr/wG aggregation of property 财产的总和
Q-O:L agio 差价；贴水
+VDl"Hx 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》
tI{
n! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W3*WR,z 《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》
{
j&|Em] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
j^iH[pN] \ 《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》
L\ _8}\ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+#1WOQfAD 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$. /JA) ` agreement for a settlement 授产协议
)J~Q x-jG agreement for assignment 转让协议
I^M3>}p agreement for sale 售卖协议；买卖协议
}
%S1OQC agreement for sale and purchase 买卖协议
A[ /0on5r agreement for the payment of interest 支付利息协议
'4dnC2a] agreement for the repayment of money 还款协议
5
;dg#hO agreement of reinsurance 再保险协议
HQ@X"y
n Agricultural Bank of China 中国农业银行
gl.P#7X air passenger departure tax 飞机乘客离境税
*[ W! ng Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4=F~^Xc` airport tax 机场税
N;-+)=M,rf alcohol duty 酒精税
t }nZrD alienation 让与；让渡；转让
IH[/fd0 alimony 生活费；赡养费
r]BB$^@@V All Ordinaries Index [AOI] 所有普通股指数
:;{U2q+ all risks 全险；综合险
qdZn9 i All Sales Record for Stock Market 《股票市场成交报告》
#5 G!lbH Allied Capital Resources Limited 新联财务有限公司
kt X(\Hf! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7F\U|kx_ allocation letter 拨款信件
s;8 J= \9W allocation of fund 分配款项；预留款项
T"9`[Lzva allocation of profit 利润分配；溢利分配
&ks>.l\ allocation warrant 拨款令
a_QO) allotment 分配；配股
w|?N q?KA allotment notice 股份配售通知；配股通知
NqhRJa63 allotment of shares 股份分配
R\0]\JEc allowable 可获宽免；免税的
1ZhJ?PI,9{ allowable business loss 可扣除的营业亏损
:$/lGIz allowable expenses 可扣税的支出
;13lu1 allowance 免税额；津贴；备抵；准备金
(.%:Q0i1 allowance for debts 债项的免税额
7ou2SL}k allowance for depreciation by wear and tear 耗损折旧免税额
$Xz9xzOR allowance for funeral expenses 殡殓费的免税额
kc~Z1 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
! p&M,6 allowance for repairs and outgoings 修葺及支出方面的免税额
[^ 7^&/0 allowance to debtor 给债务人的津贴
<&l3bL alteration of capital 资本更改
A8c'CMEm alternate trustee 候补受托人
D9# e2ex] amalgamation 合并
<po(7XB
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
)] >=Uo ambit of charges 征税范围；收费范围
]Z<{
~ amended valuation 经修订的估值
s'~_pP American Commodities Exchange 美国商品交易所
2c8,H29 American Express Bank Limited 美国运通银行
z %+?\.oH American Stock Exchange 美国证券交易所
lOd[ 8|/ amortization 摊销
N ?V5gi amount due from banks 存放银行同业的款项
^>g+:?x amount due from banks abroad 存放海外银行同业的款项
y<)Lr} gP amount due from holding companies 控股公司欠款
JkQ4'$: amount due from local banks 存放本港银行同业的款项
! ~&X1,l1* amount due to banks 银行同业的存款
gA~Ih amount due to banks abroad 海外银行同业的存款
oP zt1Y amount due to holding companies 控股公司存款
fcJ#\-+ E amount due to local banks 本港银行同业的存款
`'Z ;+h] amount due to outport banks 外埠银行同业的存款
Qkr'C
n amount for note issue 发行纸币的款额
z ;
:E~; amount of bond 担保契据的款额
7zR 7v amount of consideration 代价款额
' 'Ui Q amount of contribution 供款数额
1__p 1 amount of indebtedness 负债款额
R8o9$&4_ amount of principal of the loan 贷款本金额
En5I amount of rates chargeable 应征差饷数额
bB)EJCPq> amount of share capital 股本额
g[H7. amount of sums assured 承保款额
;\Wg>sq amount of variation 变动幅度
]7dm`XV
amount of vote 拨款数额
u@|G Q XC amount payable 应付款额
m&2< ?a}l amount receivable 应收款额
Sw'DS Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$`l- cSH; analysis 分析
Q$kSK+ q! ancillary risk 附属风险
,"j |0Q annual account 周年帐目；周年帐目报表；年度决算；年结
.O1g'% annual accounting date 年结日期
8 {Zgvqbb annual allowance 每年免税额；年积金；年度津贴；年津
Q*mPU=< annual balance 年度余额
[R
A=M annual disposable income 每年可动用收入
!i )?j@D annual estimates 周年预算
%0:
('' annual fee 年费
4~G9._ annual general meeting 周年大会
Z"e |DP` annual growth rate 年增率；每年增长率
>-y'N.l ^ annual long-term supplement 长期个案每年补助金
)
I-8 . annual pensionable emolument 可供计算退休金的年薪
.]v8W51 Y annual report 年报
lpSM p Annual Report on the Consumer Price Index 《消费物价指数年报》
oxcAKo annual return 周年报表；周年申报表；每年报税表格
+Icg;m{ Annual Return Rules 《周年报表规则》
^BNg^V. annual review of consumer prices 每年消费物价回顾
.f(x9|K^ annual roll-forward basis 逐年延展方式
] MUuz'< annual salary 年薪
8uT@$ ./
annual statement 年度报表；年度决算表
m{R`1cN=Hg 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
= UT v annuitant 年金受益人
*(o~pxFTR annuity 年金
\:-; { annuity contract 年金合约
Wv(VV[?/& annuity on human life 人寿年金
YM1@B`yWE antecedent debt 先前的债项
s{IycTbz ante-dated cheque 倒填日期支票
)5 &w anticipated expenditure 预期开支
l)XzU&Sc~ anticipated net profit 预期纯利
oWx!
'K6]V anticipated revenue 预期收入
Y#? Sqm( anti-inflation measure 反通货膨胀措施
x8zUGvtQ anti-inflationary stance 反通货膨胀立场
5<ery~q apparent deficit 表面赤字
_4.`$n/Z apparent financial solvency 表面偿债能力
JRU)AMMU& apparent partner 表面合伙人
tOp>O oD application for personal assessment 个人入息课税申请书
#{ `(;83 application of fund 资金应用
2,NQ(c_c$ application to release as liquidator and to destruct the books of accounts and documents
6PvV X*5T 申请免除清盘人职务及毁灭帐簿与文件
c(YNv4 *X appointed actuary 委任精算师
,VJ0J!@ appointed auditor 委任核数师；委任审计师
= $b^ X?x appointed trustee 委任的受托人
Sfh \ 4h$H appointer 委任人
SC86 +
apportioned pro rata 按比例分摊
NbG3^( apportionment 分配；分摊
V /762&2 X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\'E%ue_<9 apportionment formula 分摊方程式
/0"Y.
@L apportionment of estate duty 遗产税的分摊
/o8h1L= appraisal 估价；评估
7c+TS-- appreciable growth 可观增长
";s ?#c appreciable impact 显着影响
<K4'|HU / appreciable increase 可观增长
@uT\.W:Q2 appreciation 增值；升值
E(TL+o appreciation against other currencies 相对其他货币升值
193Q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
nJ'O(Wh,) appreciation tax 增值税
10}\7p8 appropriation 拨款；拨用；拨付
XQlK }AK appropriation account 拨款帐目
aSKI %<?xN Appropriation Bill 拨款法案
mNcTO0p& appropriation-in-aid system 补助拨款办法
=3/||b4c approved assets 核准资产
*PZN Z{|m approved basket stock 认可一篮子证券
^U:pv0Qz approved budget 核准预算
_~5{l_v|I approved charitable donation 认可慈善捐款
1(rH5z'F approved charitable institution 认可慈善机构
oh#6>| approved currency 核准货币；认可货币
gZ/M 0px approved estimates 核准预算
/l At&0 approved estimates of expenditure 核准开支预算
r+ v*(Tu approved overseas insurer 核准海外保险人
.xCO _7Rd approved overseas trust company 核准海外信托公司
3VA Lrb; approved pooled investment fund 核准汇集投资基金
m:Z=: -x approved provident fund scheme 认可公积金计划
yWt87+%T approved provision 核准拨款
V\)@Yk2 approved redeemable share 核准可赎回股份
6^UeEm jc approved regional stock 认可地区性证券
).-B@&Eu% approved retirement scheme 认可退休金计划
1 ,[T;pdDd approved subordinated loan 核准附属贷款
[y=k}W}z arbitrage 套戥；套汇；套利
.w[]Q;K_[) arbitrageur 套戥者；套汇者
4wBMBCJ;P arbitrary amount 临时款项
Tv~<W4 arrangement 措施；安排；协定
A[=)Zw
" arrears 欠款
S37Bl5W arrears of pay 欠付薪酬
65s|gfu/ arrears of revenue 逾期未收税款；逾期未收的帐项
e)7[weGN articles of association 组织章程；组织细则；组织章程细则
,C(")?4aJ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&``;1/J*W ascertainment of profit 确定利润
cKFzn+ "Asia Clear" “亚洲结算系统”
?s p Asia Commercial Bank Ltd. 亚洲商业银行有限公司
nmS3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
h"]v+u`!SM Asian Development Fund [ADF] 亚洲发展基金
zOWbdd_zl Asian dollar bond 亚洲美元债券
qK;n>BTe Asian dollar market 亚洲美元市场
. CrahV1G Asian dollar rate 亚洲美元利率
:m^ eNS6: Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
C!RxMccTh Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
RK" d Pr asked price 沽盘；喊价；索价；卖方报价
(#LV*&K%IC assessable income 应评税入息
2$=?;~ assessable loss 应评税亏损
}T4"#'` assessable profit 应评税利润
_%z)Y=Q assessable value 应评税值
wgzjuTqwBF assessed profit 估定利润
j D$T assessed value 经评估价值
ryN/sjQC assessment 评税；评定；估价；评税单
!u>29VN assessment number 评税编号；估价编号
( lS&P"Xi assessment of additional tax 补加税评税
)k <ON~x assessment of performance 业绩评估；实绩评价
O' A''}M Assessor 评税主任
,R ]]]7)+ asset price bubbles 资产价格泡沫
X: @nROL^7 asset-backed securities 具资产保证的证券
'S E%9 assets accretion 资产增值
1ciP+->$ assets and liabilities 资产与负债
w*$nG$ assets betterment statement 资产递增表；资产改进表
sq j8c)6 assets lending 实物放款；有抵押贷款
Hc5@ gN assets of the company passing on the death 死者去世时转移的公司资产
h^?[:XBeav assets pledged as security for liabilities 用作负债抵押的资产
u{tjB/K& assets portfolio 资产投资组合
.2[>SI assets price 资产价格
`!>zYcmT assets quality 资产质素
6&$z!60 assets realization 资产变现
^\ {%(i9 assets refinancing arrangement 资产再集资安排
/|`;|0/2 assets securitization 资产证券化
c i_XcG assets situated outside Hong Kong 在香港以外地方的资产
(9fq UbG assets stripping 削减资产；拆卖资产
V5qvH"^ assets value 资产值
9V[ |_ assignee 承让人
:}o0Eb assignment 转让；转让书；转让契
)?I1*(1{A assignment of interest 权益转让
.nKyB'uV assignment of letters patent and trade mark 专利证书及商标转让
[[oX$0Fp\! assignment of property 物业转让；物业转让书
WTSY:kvcCY assignment right 转让权
=TwV_Dro~ assignor 转让人
M2%<4(UwI associate 有联系的人；有关连人士；相联者；合伙人；联系人
]^/:Xsk$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
E/Eny 5 associate member 附属会员
9I+;waLlB associated body corporate 相联法人团体
- :*PXu associated company 相联公司；联属公司
r >u0Y associated corporation 相联法团
|Tf}8e Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Yf7n0Etd, 公认会计师公会〔英国〕
T"dX)~E; Association of Futures Exchange Brokers 香港期货经纪协会
+:mj]`= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
bX=ht^e [ association of underwriters 承保人组织
&}YB!6k h^ assumption of control 接管
6./h0kD` assurance 担保；保险；转易；转易书
ShF
][v1L assurance of interest 权益的转易
vA;ml$ at 19XX price 按一九ＸＸ年价格计算
:sk7`7v at a discount 按赔价计算；按贴水价格计算；打折扣
xHZx5GJp9 at a premium 按溢价计算；按升水价格计算
:-ax5,J> q at call 通知付款；按通知
\*v}IO>2}) at constant market price 按固定市价计算
S2;{)"mS at constant price 按固定价格计算
,BOB &u at cost 按成本计算
C ZxQz
at current market price 按当时市价计算；按现时市价计算
AL&}WbUC at current price 按当时价格计算；按现时价格计算
r/Qq-1E at factor cost 按要素成本计算；按生产要素成本计算
\02j~r`o at money-of-the-day price 按付款当日价格计算
KFCuv15w,3 at or better 按指定或较佳价位〔买卖指令〕
ORp6 at par 按面值计算；平价
ZgZ}^x at sight 见票即付
]cLpLA" at the close 按收市盘
K:46 5r: at the opening 按开市盘
m/cbRuPWgP attestation 见证；见证条款
UI_|VU>J at-the-money option 平价期权
%pt ul_(s' attorney 受权人；受托代表人
&5O attornment 新拥有人承认书
hy3[MOD$G attributable profit 可归属利润
Lk4&&5q attributable share value 可归属股份价值
rcOpOoU | Auckland Stock Exchange 奥克兰证券交易所
W6E9
auction 拍卖
f /eT4y auctioneer 拍卖商
Gx y>aS3 audit 审计；核数
t \Fc < Audit Commission 审计署
nxA]EFS Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
FOM~ Uj 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
F, %qG, audit review 帐目审查
zTAt % w5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Haaungb" audited account 审计帐目；经审计的帐目
xAjLn*d|N audited annual account 经审计的周年帐目
vObP(@0AM audited balance sheet 经审计的资产负债表
j<R,}nmD3\ auditor 核数师；核数主任；审计师
va9 5/( auditor's certificate 核数师证明书；审计师证明书
D$Y Ai% *H auditor's report 核数师报告；审计师报告
HC ?yodp^ Aussie bond 澳元债券
h 34|v=8d austerity budget 紧缩预算
/-8v]nRB Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
DN&ZRA Australia All Ordinaries Index 澳洲所有普通股票指数
5R{
{FD`h Australian Dollar [AUD] 澳元
>Y1?` Australian Options Market 澳大利亚期权市场
+T"kx\< Australian Securities Commission 澳洲证券事务监察委员会
;6 e#W! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)j',e $m Australian Stock Exchange 澳大利亚证券交易所
i>7f9D7 Austrian Schilling [ATS] 奥地利先令
`$nMTx]Y authentication 认证；鉴证
yodJ GGAzk authority to purchase 委托购买证；委购书
4+$<G /K authorization 认可；核准；授权；授权书
;=5V)1~i1; authorization by direction 指示授权
NQ'^ z authorization by instruction 指令授权
8rGW G authorization by warrant 令状授权
^h1VCyoR* authorization of unit trust 单位信托的认可
N#bWMZ" authorized agent 指定代理人
(=QaAn,,R authorized capital 法定资本
O->i> d authorized clerk 出市员
x98 LOO authorized dealer 认可交易商
a_`E'BkgU authorized financial institution 认可财务机构
H{\tQ->(2 authorized fund 认可基金
~V`D @-VND authorized fund house 获授权的基金公司；认可基金公司
9RE{,mos2v authorized institution 认可机构
"SNsO f authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
t TA6 p authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}2:bYp YQ authorized insurer 获授权保险人；获认可承保人
^t*+hFEI authorized investment 特准投资项目
UacN'Rat authorized person 获授权人
69d Fd!G\ authorized representative 获授权代表
[{}9"zB$x0 authorized share capital 法定股本
b hOy x automated quotation system 自动报价系统
5y(irbk7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
YRG+I GX 自动交易系统〔香港期货交易所有限公司〕
5caYA&R automatic adjustment mechanism 自动调整机制
N>/*)Frt automatic adjustment system 自动调整系统
[YHvy fk~_ Automatic Clearing House 自动票据交换所
zv@'x
nY] automatic exchange rates accumulation system 自动化汇率累集系统
ojs&W]r0Z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
i\3BA"ZX automatic teller machine [ATM] 自动柜员机
(e= ksah3> autopay 自动转帐
s|pb0 available assets 可用资产
c72Oy+# available fiscal reserve 现存财政储备
q-o= lU" available profit 可用利润
#_2V@F+, Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
$\81WsL ' average 平均；平均数；海损
Eh!%Ne O average basic salary 平均基本薪金
p $?c>lim average consumer expenditure 平均消费开支；一般消费开支
IywovN Tr average cost 平均成本
cQ6[o"j. average cost of land production 增辟土地平均成本
"*RCV6{ average daily turnover 平均每日成交额
l
YH={jJ average daily wage rate 平均每日工资率
]1)@.b;QR average expenditure pattern 平均开支模式
CV]PCq! average growth rate 平均增长率
`DG6ollp{ average net fixed assets 固定资产平均净值
)N)ziAy} average of relatives 相对价格平均数
+(/XMx}a average price 平均价格
@!0j)5% average propensity to consume 平均消费倾向；一般消费倾向
}ebw1G average propensity to save 平均储蓄倾向；一般储蓄倾向
66p_d' U average rate 平均率
R:E6E@T average revenue 平均收入；平均收益
~1|sf8 average stock 平均库存；平均存货
mH;Z_ME" average yearly rent 平均年租
+GP"9S2%R avoidance of double taxation 避免双重课税
X2 M<De F: avoidance of tax 避税
