A:
.|R4E A share Ａ股；甲类股份
bK~Toz< k abatement of tax 减税；减扣免税额
^&1 O:G*" ABN AMRO Bank N.V. 荷兰银行
|H_WY# above-the-line expenditure 线上项目支出；经常预算支出
n^ fUKi*; above-the-line receipt 线上项目收入；经常预算收入
b- t ABSA Asia Limited 南非联合亚洲有限公司
`}=R
absolute change 绝对数值变更
h L [ eA absolute expenditure 实际开支
W>d)( absolute guideline figure 绝对准则数字
%ZWt 45A absolute interest 绝对权益
vZTXvd F absolute order of discharge 绝对破产解除令
^-k"gLg absolute profit margin 绝对利润幅度
&Q?@VN i absolute value 实值；绝对值
U6@c)_* < absolutely vested interest 绝对既得权益
~Y CH5, absorbed cost 已吸收成本；已分摊成本
|> ]@w\] absorption 吸收；分摊；合并
Wmcd{MOS absorption rate 吸收率；摊配率；分摊率
r \ft{Z<P ACB Finance Limited 亚洲商业财务有限公司
/ugyUpyg acceptable form of reciprocity 合理的互惠条件
w($a'&d`0 acceptable rate 适当利率；适当汇率
1r $-U h acceptance agreement 承兑协议
!KK `+ 9/ acceptance for honour 参加承兑
Y 2ANt w@ acceptor 承兑人；接受人；受票人
I)FFh%m<}a acceptor for honour 参加承兑人
/^nIOAeE accident insurance 意外保险
<O'U-.
Gc Accident Insurance Association of Hong Kong 香港意外保险公会
>rEZ$h accident insurance scheme 意外保险计划
b}0h ()v accident year basis 意外年度基准
(
uD^_N]3 accommodation 通融；贷款
jj]\]6@+P accommodation bill 通融票据；空头票据
# lvt4a"P" accommodation party 汇票代发人
Fk 3(( n= account balance 帐户余额；帐户结余
P%e7 c, account book 帐簿
rn*'[i? account collected in advance 预收款项
U0j>u*yE account current book 往来帐簿
qD>^aEd@4 account of after-acquired property 事后取得的财产报告
_`\!+q Gq account of defaulter 拖欠帐目
YWH>tt 9 account payable 应付帐款
oxc; DfJ_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
PJN9[Y{^3 account receivable 应收帐款
B1nm?E 0i account receivable report 应收帐款报表
0!dNW,NfJ account statement 结单；帐单；会计财务报表
o6O-\d7^M account title 帐户名称；会计科目
{j>a_]dTVX accountant's report 会计师报告
[%dsq`b# Accountant's Report Rules 会计师报告规则
fI Q, }> accounting and auditing procedure 会计与审计程序；会计与核数程序
r4 *H96l Accounting Arrangements 《会计安排》
gU x}vE- accounting basis 会计基础
g-d{"ZXd J accounting by Official Receiver 破产管理署署长呈交的帐目
63u%=-T%a
Accounting Circular 《会计通告》
aH _c 84DS accounting class 会计类别
lY
tt|J accounting date 记帐日期；会计结算日期
G'/G DN^j accounting for money 款项核算
+M
I{B="7. Accounting Officer 会计主任
4DCh+|r accounting period 会计报告期；会计期
nahq O|~ accounting policy 会计政策；会计方针
AtCT accounting practice 会计惯例
`3T=z{HR9g accounting principle 会计准则
LsERcjwwK accounting record 会计记录
^ l]!'" accounting report 会计报告
{\1bWr8!U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
hTn"/|_SW Accounting Society of China 中国会计学会
j erU[ 3 accounting statement 会计报表
ch0^g8@Q[ accounting system 会计制度；会计系统
(X"5x]7] accounting transaction 会计事项；帐务交易
P knOeW"j accounting treatment 会计处理
X|hY ZR accounting year 会计年度
q\o#<'F1J accretion 增值；添加
/OztkThx= accrual 应计项目；应累算数目
S#C-j D accrual basis 应计制；权责发生制
E72N=7v" accrual basis accounting 应计制会计；权责发生制会计
tz;o6,eb accrue 应累算；应计
*Sj) 9mp accrued benefit 应累算利益
\T_ZcV accrued charges 应计费用
f~mwDkf?L accrued cumulative preference share dividend 应累算的累积优先股股息
L!Y|`P#Yr accrued expenses 应累算费用
Ln,<|,fZN accrued interest payable 应付利息；应计未付利息
X^eyrq v accrued interest receivable 应收利息；应计未收利息
:[n~( ~7? accrued right 累算权益
,nteIR'?? accruing profit 应累算的利润
x/<]/D accumulated fiscal reserve 累积财政储备
/r~2 KZE accumulated profit 累积利润；滚存溢利
<p b accumulated reserve 累积储备
-1Li&K7 accumulation of surplus income 累积收益盈余
ZSQiQ2\) acquired assets 既得资产
mnM]@8^G acquisition 收购；购置；取得
)?[7}(4jI acquisition cost 购置成本
j? BL8E' acquisition expenses 购置费用
Q*#Lr4cm{ acquisition of 100% interest 收购全部股权
[ m:cO6DM, acquisition of control 取得控制权
_1gN U]" acquisition of fixed assets 购置固定资产
_ $>);qIP4 acquisition of shell “买壳”
aF?_V!#cT acquisition price 收购价
Hu<]*(lK% act of God 天灾
I(~([F2 acting partner 执事合伙人
PxrT@.T$ active market 买卖活跃的市场；交投畅旺的市场；旺市
.Bl:hk\ active partner 积极参与的合伙人
Zb1GR5MB`k active trading 交投活跃
EX{%CPp7} actual circulation 实际流通
(}X5*BB& actual cost 实际成本
L%v@|COQ3 actual expenditure 实际开支；实际支出
]j7`3%4uK actual income 实际入息；实际收入；实际收益
e x Z/ actual market 现货市场
GqCBD-@4v. actual price 现货价；实际价格
=H;n $ -P actual profit 实际利润
]" V_`i7Z actual quotation 实盘；实际价位；实际报价
cN&Eb n actual year basis 按实际年度计算
G>vK$W$f N actuals 实货
E6~VHQa2? actuarial investigation 精算调查
n}Z%D-b$ actuarial principle 精算原则
[ ft6xI actuarial report 精算师报告
n^[a}DX0 Actuarial Society of Hong Kong 香港精算学会
a%`Yz"<lQ actuarial valuation 精算师估值
^x O](,H actuary 精算师
Y[7prjd ad referendum agreement 暂定协议；有待覆核的协定
_@ B ? ad valorem duty 从价税；按值征税
yy{YduI ad valorem duty system 从价税制
UiV#w#&P ad valorem fee 从价费
KU$,{Sn6@ ad valorem tariff 从价关税
J8Wits]A]$ additional allowance 额外免税额
QY)p![6Fj additional amount for unexpired risk 未过期风险的额外款额
SV t~pE+Y additional assessable profit 补加应评税利润
3#,6(k4> additional assessment 补加评税
L-?ty@-i additional commitment 额外承担
x*z&#[(0g! additional commitment vote 额外承担拨款
QYo04` Rl additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
kfas4mkc additional dependent parent allowance 供养父母额外免税额
Nut&g"u2 additional provision 额外拨款
>|% 3j,<U additional stamp duty 附加印花税
[6l0|Y additional tax 补加税罚款；补加税款
F;#$Q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Y }VJ4!%U adjudged bankrupt 被裁定破产
}'wZ)N@ adjudicated bankrupt 裁定破产人
Lm}.+.O~d adjudication fee 裁定费；评定印花税额手续费；评估契据费
?=Ceo#Er adjudication of bankruptcy 裁定破产；宣告破产
-b!Z (}JK adjudication of insolvency 裁定无力偿还债务
^)]U5+g? adjusted actual 经调整的实数；调整后的实数
?QffSSj[s adjusted current assets 经调整的流动资产；调整后的流动资产
b(N\R_IQ~ adjusted figure 经调整的数字；调整后的数额
&Pme4IHtm adjusted liabilities 经调整的负债；调整后的负债
~vDa2D<9% adjusted loss 经调整的亏损；调整后的亏损
{c)\}s(}F 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
z# &1> adjusted profit 经调整的利润；调整后的利润
9cB+ x`+Lu adjusted surplus 经调整的盈余额；调整后的盈余额
*ilh/Hd> adjusted value 经调整的价值；调整后的价值
)I*(yUj adjustment 调整；修订；理算〔保险〕
eV}" L:bgJ adjustment centre 调剂中心
nQV0I"f]?] adjustment lag 调整过程的时间差距；调整时差
$#f_p-N adjustment mechanism 调整机制
1#3|PA#> adjustment of loss 亏损调整
6ZE`'p k< adjustment process 调整过程；调整程序
=At" Q6-O adjustment range 调整幅度
%R?7u'=~ administered exchange rate 受管制汇率
3\}u#/V b Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
)lLeL#]FLO administration expenses 行政费用
P x Q] $w administration fee 手续费；行政费
!a UYidd administration in bankruptcy 破产管理
v *Gd=\88 administration order 遗产管理令
>D u=(p B administrator 管理人；遗产管理人
%]7 6u7b/ administrator of the estate 遗产管理人
K!\v ?WbF admission of debt 债项承认书
sTP\ } admission of proof 接纳债权证明
Z #@ advance 放贷款项；垫付款项；预支款项；预付款项
Zfk]Z9YO advance account 暂支帐目；预付款帐户
4Lg
,J9 advance compensation 预付补偿金
sDN WB_~ advance from shareholder 股东垫款
\;MP|:{pU advance pending reimbursement 预支以待日后付还
r}qDvC D advanced economy 先进经济体系
py\:u5QS advancement 预付；预付财产
Qqg.z-G %. advances warrant 垫款令
g|uyQhsg advancing 贷出
!D['}% adverse balance 逆差
`>UUdv{C adverse exchange 逆汇
>z%YK dq advertisement addressed to shareholders 在报章刊登的致股东通告
BhDg\oxZ advice for collection 托收通知书
+0U=UV)U advice of drawing 提款通知书；汇票通知书
=| T ^)J advice of payment 付款通知
mOj; 0 R Advisory Committee [Securities and Futures Commission]
tgG
8pL 谘询委员会〔证券及期货事务监察委员会〕
M7?ktK9`ma Advisory Committee on Diversification 经济多元化谘询委员会
{E%c%zzQ affidavit 誓章；遗产申报誓章
h=`$ec affidavit of no receipt 述明无收款的誓章
kiJ=C2'& affiliate 联号；联营公司；附属公司
"XxmiK affiliated company 附属公司；联号；联营公司
^cNuEF9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
rM .Pc?Z affordability 负担能力
>ymn&_zlT African Development Bank [AfDB] 非洲开发银行
34Gu @" after-acquired property 事后取得的财产
hK)'dG* after-hours dealing 市后交易
3}s]F/e after-tax profit 税后盈利；税后利润；税后溢利
L }{3_/ t agency agreement 代理协议
"{vWdY|" agency expenses 代理机构的开支
wG MhKZE agency fee 代理费
qvu1 u
GCc Agency Law 《代理法》
v) *MgfS agent 代理人；承销人
=&08s(A agent of company 公司代理人
$\*Z agent's fee 代理人费；经纪费
glCpA$;VPu aggregate 总计；总数；总体数字
az![u) aggregate amount 总款额；总额
}=v4(M `% aggregate assets and liabilities 总体资产与负债
~vt*%GN3 aggregate at constant price 按固定价格计算的总体数字
w( SY aggregate demand 总需求
A^M]vk%dg aggregate gross position 总持仓量
bv h#Q_ aggregate limit 总限额
}v}F8}4 aggregate of salaries tax 合计薪俸税
hfI=9x/ aggregate performance 总体表现；总体业绩
zZPWE "u} aggregate supply 总体供应
Q/3*65 aggregate surplus 总盈余
5B|.cOE aggregate total 整体总额
s"#N; aggregate value 总值；合计价值
4vi?9MPz aggregated basis 合计基准
%d npO|L aggregated net chargeable income 合计应课税入息实额
r
e zp 7 aggregation 合并计算；合计；总和
[;IE Z/ZX aggregation of incomes of husband and wife 夫妇入息合并计算
L&s~j/ pR aggregation of property 财产的总和
{1Cnrjw agio 差价；贴水
75p9_)>96 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》
_!zc <&~I Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+`wr{kB$~ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
UfPB-EFl$D Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
7/a7p(
《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》
U [3w9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=(hB gNH 《香港政府和大韩民国政府关于相互促进和保护投资协定》
mD7NQ2:wA agreement for a settlement 授产协议
:Ef!gpS}?R agreement for assignment 转让协议
;6R9k]5P% agreement for sale 售卖协议；买卖协议
FVl,
ttW agreement for sale and purchase 买卖协议
e eN` T&cI agreement for the payment of interest 支付利息协议
~l:Cj*6x8 agreement for the repayment of money 还款协议
1 Q
FsT agreement of reinsurance 再保险协议
X= -= z5 Agricultural Bank of China 中国农业银行
B!J?,SB air passenger departure tax 飞机乘客离境税
@1'OuX^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!I1p`_(_7 airport tax 机场税
>WZ%P v * alcohol duty 酒精税
H +I,c1sF alienation 让与；让渡；转让
p_BG#d RM alimony 生活费；赡养费
9\?&u_ U" All Ordinaries Index [AOI] 所有普通股指数
lwt,w<E$ all risks 全险；综合险
!NNPg ?Y All Sales Record for Stock Market 《股票市场成交报告》
5!9y nIC+> Allied Capital Resources Limited 新联财务有限公司
i#YDdz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
B /3~[ ' allocation letter 拨款信件
=>PX~/o allocation of fund 分配款项；预留款项
9$v\D3< Z allocation of profit 利润分配；溢利分配
9nQyPb6 allocation warrant 拨款令
|% 8t.Z allotment 分配；配股
>DY/CcG\P allotment notice 股份配售通知；配股通知
;C o"bP's allotment of shares 股份分配
=CFg~8 W allowable 可获宽免；免税的
+,"[ 0RH allowable business loss 可扣除的营业亏损
0P$19 T N allowable expenses 可扣税的支出
yg}L,JJU< allowance 免税额；津贴；备抵；准备金
U [;ECw@ allowance for debts 债项的免税额
?~.9: 93 allowance for depreciation by wear and tear 耗损折旧免税额
_6. @^\; allowance for funeral expenses 殡殓费的免税额
`::j\3B&Y- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
h\#4[/ allowance for repairs and outgoings 修葺及支出方面的免税额
6C .!+km allowance to debtor 给债务人的津贴
Vt zSM%= alteration of capital 资本更改
S|u5RU8*"| alternate trustee 候补受托人
:FSg%IUX amalgamation 合并
:W&kl UU" ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
GPAC0K^p ambit of charges 征税范围；收费范围
H"pY j amended valuation 经修订的估值
}T902RL0 American Commodities Exchange 美国商品交易所
]igCV American Express Bank Limited 美国运通银行
"e\73?P American Stock Exchange 美国证券交易所
E.$//P n|1 amortization 摊销
@:hWahMy amount due from banks 存放银行同业的款项
`m AY K)N amount due from banks abroad 存放海外银行同业的款项
.-s!} P" amount due from holding companies 控股公司欠款
>oy%qLHe~t amount due from local banks 存放本港银行同业的款项
i-0AcN./p amount due to banks 银行同业的存款
| 'i ?o amount due to banks abroad 海外银行同业的存款
~:!& }e5 amount due to holding companies 控股公司存款
Vx0Hq`_14 amount due to local banks 本港银行同业的存款
K'e!BZm6Q amount due to outport banks 外埠银行同业的存款
"[A&S! amount for note issue 发行纸币的款额
-, = )O amount of bond 担保契据的款额
Np9Pae' amount of consideration 代价款额
\iEJ9V amount of contribution 供款数额
ZKI` ; amount of indebtedness 负债款额
PK?}hz amount of principal of the loan 贷款本金额
D0f7I:i1 amount of rates chargeable 应征差饷数额
xop\W4s_ amount of share capital 股本额
`,GFiTPd amount of sums assured 承保款额
K24y;96 8 amount of variation 变动幅度
3 5-FD{ amount of vote 拨款数额
*Z"Kvj;> u amount payable 应付款额
ZMyd+C_P2 amount receivable 应收款额
c:z}$DK&' Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Jl"DMUy[kW analysis 分析
E. VEW;= ancillary risk 附属风险
?1]B(V9nBq annual account 周年帐目；周年帐目报表；年度决算；年结
TKw>eGe annual accounting date 年结日期
Z-U3Tr SI
annual allowance 每年免税额；年积金；年度津贴；年津
P d
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*=E4|> Ul, annual disposable income 每年可动用收入
0\ $Lnwp_ annual estimates 周年预算
%ULd_ES^ annual fee 年费
"J
>,
Hr9 annual general meeting 周年大会
&:+_{nc, annual growth rate 年增率；每年增长率
Z.>?Dt annual long-term supplement 长期个案每年补助金
WFeaX7\b annual pensionable emolument 可供计算退休金的年薪
_x#r,1V+D annual report 年报
b [;3y/X
Annual Report on the Consumer Price Index 《消费物价指数年报》
dj0D u^ v4 annual return 周年报表；周年申报表；每年报税表格
t.O4-+$ig Annual Return Rules 《周年报表规则》
/s:akLBaD annual review of consumer prices 每年消费物价回顾
>273V+dy annual roll-forward basis 逐年延展方式
g ]} ] /\ annual salary 年薪
1^; &?E annual statement 年度报表；年度决算表
d<;XQ.Wo7 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
~>$(5 s2 annuitant 年金受益人
10/3 -)+ annuity 年金
!q PUQ+ annuity contract 年金合约
Y50$ 2%kM annuity on human life 人寿年金
V |0UwS\n antecedent debt 先前的债项
-H_7GVSnl ante-dated cheque 倒填日期支票
/ dn]`Ge) anticipated expenditure 预期开支
R91u6r# anticipated net profit 预期纯利
3^ &p b anticipated revenue 预期收入
t;ga>^NA" anti-inflation measure 反通货膨胀措施
RzSN,bL R anti-inflationary stance 反通货膨胀立场
p7O4CP>9[ apparent deficit 表面赤字
U`'w{~"D% apparent financial solvency 表面偿债能力
:(x 90;DW apparent partner 表面合伙人
!C0=
h application for personal assessment 个人入息课税申请书
b}q,cm application of fund 资金应用
]zK} X! application to release as liquidator and to destruct the books of accounts and documents
%}&9[# 申请免除清盘人职务及毁灭帐簿与文件
L' h'm{i appointed actuary 委任精算师
xhMdn3~U appointed auditor 委任核数师；委任审计师
2I39fZa appointed trustee 委任的受托人
Y!s/uvRI appointer 委任人
V' ?nS&,i apportioned pro rata 按比例分摊
gzdgnF2 apportionment 分配；分摊
8|Y^z_C Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8 i"{GGVC apportionment formula 分摊方程式
{gi"ktgk apportionment of estate duty 遗产税的分摊
*XzUqK appraisal 估价；评估
u09OnP\ appreciable growth 可观增长
~JT{!wcE}o appreciable impact 显着影响
8@Km@o]? appreciable increase 可观增长
J5rR?[i{ appreciation 增值；升值
)'<zC appreciation against other currencies 相对其他货币升值
bm7$D Kp# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
`0 F"zu appreciation tax 增值税
%BHq2~J appropriation 拨款；拨用；拨付
DwTZ<H4 appropriation account 拨款帐目
p-/x Md Appropriation Bill 拨款法案
L_Ai/' appropriation-in-aid system 补助拨款办法
Ri-wbYFaP approved assets 核准资产
z?YGE iR/} approved basket stock 认可一篮子证券
T
+4!g|Y approved budget 核准预算
i|d41u;@ approved charitable donation 认可慈善捐款
y.eBFf approved charitable institution 认可慈善机构
y.oJzU[p% approved currency 核准货币；认可货币
MDCf(LhEH approved estimates 核准预算
*'t `; m~ approved estimates of expenditure 核准开支预算
E m.? approved overseas insurer 核准海外保险人
W]*wxzf!5z approved overseas trust company 核准海外信托公司
&
='uAw approved pooled investment fund 核准汇集投资基金
wYawG$@_ approved provident fund scheme 认可公积金计划
p9sxA|O=y
approved provision 核准拨款
:3Jh f$ approved redeemable share 核准可赎回股份
yq,5M1 vR approved regional stock 认可地区性证券
@+!d@`w:z2 approved retirement scheme 认可退休金计划
EX 5kF approved subordinated loan 核准附属贷款
D 7E^;W)H arbitrage 套戥；套汇；套利
Q Y fS- arbitrageur 套戥者；套汇者
!c`1~a! arbitrary amount 临时款项
]V]o%onW arrangement 措施；安排；协定
XF$C)id2p arrears 欠款
bU,& |K/ arrears of pay 欠付薪酬
=UP)b9*h arrears of revenue 逾期未收税款；逾期未收的帐项
4* hmeS" articles of association 组织章程；组织细则；组织章程细则
_1 JvA- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
hg>YOf&RG ascertainment of profit 确定利润
! O>mu6:Rf "Asia Clear" “亚洲结算系统”
";. 3+z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Tuy *Df Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5astv:p,P Asian Development Fund [ADF] 亚洲发展基金
MU^Z*r Asian dollar bond 亚洲美元债券
MdfkC6P Asian dollar market 亚洲美元市场
dk ?0r Asian dollar rate 亚洲美元利率
p 5' \< gQ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0nd<6S+fs Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
S9BJjo asked price 沽盘；喊价；索价；卖方报价
t|DYz#] assessable income 应评税入息
K&h |r`W( assessable loss 应评税亏损
hv)($; assessable profit 应评税利润
w {q YP assessable value 应评税值
s_8! x assessed profit 估定利润
dA~6{*) assessed value 经评估价值
"8X+F% assessment 评税；评定；估价；评税单
3QVng^"B) assessment number 评税编号；估价编号
KP(Bu0S
assessment of additional tax 补加税评税
h^)2:0#{I assessment of performance 业绩评估；实绩评价
4c yv
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k4P.}SJ? asset price bubbles 资产价格泡沫
_V?Q4}7d/ asset-backed securities 具资产保证的证券
V]2z5u_q assets accretion 资产增值
ublY!Af assets and liabilities 资产与负债
zkOgL9
(_8 assets betterment statement 资产递增表；资产改进表
7$;$4.' assets lending 实物放款；有抵押贷款
{ 1+H\ (v assets of the company passing on the death 死者去世时转移的公司资产
1d"P) 3dQ assets pledged as security for liabilities 用作负债抵押的资产
Z0=OR^HjA assets portfolio 资产投资组合
:KLD~k7yA( assets price 资产价格
+*q@= P, assets quality 资产质素
@n (In$ assets realization 资产变现
`dZ| }4[1 assets refinancing arrangement 资产再集资安排
`vSsgG assets securitization 资产证券化
ccSS a u5N assets situated outside Hong Kong 在香港以外地方的资产
K36B9<F assets stripping 削减资产；拆卖资产
oX~CTunP assets value 资产值
5,Y2Lzr assignee 承让人
'Ap 5Aq assignment 转让；转让书；转让契
,Mc 2dhq assignment of interest 权益转让
l? o-
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;GS JnV assignment of property 物业转让；物业转让书
@El<"\ assignment right 转让权
jHCKV assignor 转让人
wrU[#g,uvr associate 有联系的人；有关连人士；相联者；合伙人；联系人
A2d2V**Z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o{p_s0IX;S associate member 附属会员
3#[I _ associated body corporate 相联法人团体
[\ 1 l4C associated company 相联公司；联属公司
v"+EBfx associated corporation 相联法团
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;pG( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
P1n@E*~V5 公认会计师公会〔英国〕
dk/*%a
+ Association of Futures Exchange Brokers 香港期货经纪协会
]w>fnew Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,be?GAq association of underwriters 承保人组织
m5N&7qgp assumption of control 接管
H)Ge#=;ckQ assurance 担保；保险；转易；转易书
. $YF|v[= assurance of interest 权益的转易
vM/v}6;_K2 at 19XX price 按一九ＸＸ年价格计算
[ )~@NN at a discount 按赔价计算；按贴水价格计算；打折扣
)g _zPt at a premium 按溢价计算；按升水价格计算
su;S)yZb at call 通知付款；按通知
a7G2C oM8 at constant market price 按固定市价计算
di2=P)3 at constant price 按固定价格计算
/g''-yT7# at cost 按成本计算
ASw |sw at current market price 按当时市价计算；按现时市价计算
Zd ,= at current price 按当时价格计算；按现时价格计算
-d'|X`^nE at factor cost 按要素成本计算；按生产要素成本计算
"lf3hWGw at money-of-the-day price 按付款当日价格计算
^6>|! at or better 按指定或较佳价位〔买卖指令〕
=osw3"ng at par 按面值计算；平价
:j<JZs>`R at sight 见票即付
ZiYz sn at the close 按收市盘
>r3< O=Z7 at the opening 按开市盘
5Suc#0y attestation 见证；见证条款
ot#kU 8f at-the-money option 平价期权
79g>7<vp attorney 受权人；受托代表人
0f/!|c attornment 新拥有人承认书
,
% jTXb attributable profit 可归属利润
oH0F 9*+W attributable share value 可归属股份价值
3G|fo4g Auckland Stock Exchange 奥克兰证券交易所
Y26l,XIV auction 拍卖
+lJ]-U|P auctioneer 拍卖商
Eo&qc 17)` audit 审计；核数
,D , f9 Audit Commission 审计署
y|{?>3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\'Kj.EO{?$ 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〕
$#3<rcOq audit review 帐目审查
"IJMvTmj Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
MWh+h7k' audited account 审计帐目；经审计的帐目
q Xhf?x audited annual account 经审计的周年帐目
_C= [bI@ audited balance sheet 经审计的资产负债表
>0#q! H,X auditor 核数师；核数主任；审计师
arVf"3 a auditor's certificate 核数师证明书；审计师证明书
WV"QY/e3 auditor's report 核数师报告；审计师报告
+N:6wZ7<f Aussie bond 澳元债券
xGv,%'u\ austerity budget 紧缩预算
G;c0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J&65B./mD9 Australia All Ordinaries Index 澳洲所有普通股票指数
eAKQR Australian Dollar [AUD] 澳元
!&p:=}s Australian Options Market 澳大利亚期权市场
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- @yx Australian Securities Commission 澳洲证券事务监察委员会
f ?zK " Australian Society of Certified Practising Accountants 澳洲执业会计师公会
]Wt6V^M'@ Australian Stock Exchange 澳大利亚证券交易所
)wv[!cYyW Austrian Schilling [ATS] 奥地利先令
]V^.!=gh$ authentication 认证；鉴证
6v O) s!b authority to purchase 委托购买证；委购书
6-14Htsk6 authorization 认可；核准；授权；授权书
D s,"E#? authorization by direction 指示授权
h=r <
B\Pa authorization by instruction 指令授权
P3ev 4DL authorization by warrant 令状授权
L 4*fF authorization of unit trust 单位信托的认可
K |} ]< authorized agent 指定代理人
JD`;,Md authorized capital 法定资本
3l(;Pt-yI authorized clerk 出市员
dQ`ZrWd_U authorized dealer 认可交易商
T^;Jz !e authorized financial institution 认可财务机构
ss@}Dt^ authorized fund 认可基金
He-Ja authorized fund house 获授权的基金公司；认可基金公司
UJ)M:~O authorized institution 认可机构
O8~U<'=* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
J ~'Q^O3@ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@3TkD_B& authorized insurer 获授权保险人；获认可承保人
qs1 .@l(" authorized investment 特准投资项目
)/ T$H| authorized person 获授权人
S Y>,kwHO authorized representative 获授权代表
@ TPgA(5NR authorized share capital 法定股本
7 cP[o+ automated quotation system 自动报价系统
vJAAAS Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
G[<[#$( 自动交易系统〔香港期货交易所有限公司〕
Sb9=$0%\ automatic adjustment mechanism 自动调整机制
f(s3TLM automatic adjustment system 自动调整系统
K-k.=6mS Automatic Clearing House 自动票据交换所
],}afa!A automatic exchange rates accumulation system 自动化汇率累集系统
wt=>{JM Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
h* %0@ automatic teller machine [ATM] 自动柜员机
D)ne *}, autopay 自动转帐
6O@ ^`T available assets 可用资产
m#'rI=}! available fiscal reserve 现存财政储备
Q1I_=fT available profit 可用利润
ecqz@*d& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
HZ<f( average 平均；平均数；海损
~muIi #4 average basic salary 平均基本薪金
g6/N\[b% average consumer expenditure 平均消费开支；一般消费开支
v Wi. [] average cost 平均成本
Q @OC = average cost of land production 增辟土地平均成本
vV\F^ average daily turnover 平均每日成交额
-,fa{ yt- average daily wage rate 平均每日工资率
a.&#dxgW[ average expenditure pattern 平均开支模式
)C01f ZhD average growth rate 平均增长率
<AAZ8#^ average net fixed assets 固定资产平均净值
h[ZN >T average of relatives 相对价格平均数
A;WwS?fyQ average price 平均价格
[T[9*6Kt average propensity to consume 平均消费倾向；一般消费倾向
6:@t=C average propensity to save 平均储蓄倾向；一般储蓄倾向
e(; `9T average rate 平均率
'UvS3]bSYW average revenue 平均收入；平均收益
@wdB% average stock 平均库存；平均存货
qzlMn)e average yearly rent 平均年租
$sL|'ZMbS avoidance of double taxation 避免双重课税
q>|[JJ*6_N avoidance of tax 避税
