A:
-<^ 3!C > A share Ａ股；甲类股份
tdn| mX# abatement of tax 减税；减扣免税额
p+Icq!aH5 ABN AMRO Bank N.V. 荷兰银行
i L3k8: x above-the-line expenditure 线上项目支出；经常预算支出
T0K*!j}O above-the-line receipt 线上项目收入；经常预算收入
p.!p6ve){ ABSA Asia Limited 南非联合亚洲有限公司
i vPX_#QI absolute change 绝对数值变更
_6C,w`[[6 absolute expenditure 实际开支
T_~xDQ` v absolute guideline figure 绝对准则数字
CMHg]la absolute interest 绝对权益
p\r V 6+ absolute order of discharge 绝对破产解除令
Ve t<,;T e absolute profit margin 绝对利润幅度
h($Jo absolute value 实值；绝对值
{D4N=#tl absolutely vested interest 绝对既得权益
tD No; f absorbed cost 已吸收成本；已分摊成本
(0zYS_m A absorption 吸收；分摊；合并
l# |M.V6G absorption rate 吸收率；摊配率；分摊率
fnudy% oo ACB Finance Limited 亚洲商业财务有限公司
S? # 'Y*h acceptable form of reciprocity 合理的互惠条件
tMr$N[@r acceptable rate 适当利率；适当汇率
gBo~NLrf acceptance agreement 承兑协议
@ jD#Tn-* acceptance for honour 参加承兑
pNc4o@- acceptor 承兑人；接受人；受票人
z2OXCZ*/ acceptor for honour 参加承兑人
2 m2$jp0 accident insurance 意外保险
{)& b6}2h Accident Insurance Association of Hong Kong 香港意外保险公会
p *GAs
C accident insurance scheme 意外保险计划
q:G3y[ P accident year basis 意外年度基准
+!"7=?} accommodation 通融；贷款
TXfG@4~kC accommodation bill 通融票据；空头票据
9, 0}}3J accommodation party 汇票代发人
5!7vD |6 account balance 帐户余额；帐户结余
}xytV5a^ account book 帐簿
"I JcKoB account collected in advance 预收款项
?) FY7[x . account current book 往来帐簿
]H=P (Z - account of after-acquired property 事后取得的财产报告
\-I)dMm[ account of defaulter 拖欠帐目
;;n=(cM|z account payable 应付帐款
I YB;X account payee only [A/C payee only] 只可转帐；存入收款人帐户
}r:8w*4 7 account receivable 应收帐款
~D! Y]
SK account receivable report 应收帐款报表
K?,`gCN}v account statement 结单；帐单；会计财务报表
Hv|(V3- account title 帐户名称；会计科目
{fu[&@XV accountant's report 会计师报告
ufS0UD8%H Accountant's Report Rules 会计师报告规则
)iCg,?SSw= accounting and auditing procedure 会计与审计程序；会计与核数程序
a}7P:e*u Accounting Arrangements 《会计安排》
:*)b<:4 accounting basis 会计基础
k 1;Jkq~ accounting by Official Receiver 破产管理署署长呈交的帐目
[N1[khY` Accounting Circular 《会计通告》
3E:+DF-Z\ accounting class 会计类别
WvWZzlw accounting date 记帐日期；会计结算日期
l
?gh7m_ej accounting for money 款项核算
t++\&!F Accounting Officer 会计主任
[ jgC` accounting period 会计报告期；会计期
hVu~[ 'Me accounting policy 会计政策；会计方针
$lf\1)B~* accounting practice 会计惯例
/V !gF+L accounting principle 会计准则
zl["}I(*n accounting record 会计记录
+ )*aS+ accounting report 会计报告
hV"2L4/E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
X*rB`M7, Accounting Society of China 中国会计学会
8'Q1'yc accounting statement 会计报表
1xMD
)V: accounting system 会计制度；会计系统
LQ4 F/[1} accounting transaction 会计事项；帐务交易
rO Xh?r accounting treatment 会计处理
b v'Z~@<c accounting year 会计年度
sys;Rz2 accretion 增值；添加
mNr<=Z%b accrual 应计项目；应累算数目
t[x[X4 accrual basis 应计制；权责发生制
K]dX5vJw' accrual basis accounting 应计制会计；权责发生制会计
jp+#N
pH accrue 应累算；应计
<^B!. zQ accrued benefit 应累算利益
K<7 Db4H accrued charges 应计费用
rY k accrued cumulative preference share dividend 应累算的累积优先股股息
uCGn9] accrued expenses 应累算费用
jX
6 +~ accrued interest payable 应付利息；应计未付利息
k{pn~) x g accrued interest receivable 应收利息；应计未收利息
nokMS accrued right 累算权益
%{^kmlO accruing profit 应累算的利润
? p^ ':@= accumulated fiscal reserve 累积财政储备
Y# ? M%I%j accumulated profit 累积利润；滚存溢利
v*EErQML8b accumulated reserve 累积储备
d,%@*v]S accumulation of surplus income 累积收益盈余
KS(Ms*k;' acquired assets 既得资产
Zj2tQ}N acquisition 收购；购置；取得
4L[-[ {2 acquisition cost 购置成本
v@
OM acquisition expenses 购置费用
DqlspT acquisition of 100% interest 收购全部股权
>)S'`e4Gu acquisition of control 取得控制权
ekO*(vQ~ acquisition of fixed assets 购置固定资产
Ix'GP7-m_ acquisition of shell “买壳”
}J\KnaKo acquisition price 收购价
8:t1%O$ act of God 天灾
i+B tz- acting partner 执事合伙人
!FJ_\UST0 active market 买卖活跃的市场；交投畅旺的市场；旺市
"Yf?33UNZ active partner 积极参与的合伙人
^W<uc :L7 active trading 交投活跃
|Xa|%f actual circulation 实际流通
K6z-brvw " actual cost 实际成本
b. oA}XP actual expenditure 实际开支；实际支出
9 A1w5|X actual income 实际入息；实际收入；实际收益
O,!4
W\s actual market 现货市场
8?? %H7~ actual price 现货价；实际价格
`PvGfmYOl actual profit 实际利润
] e]l08 actual quotation 实盘；实际价位；实际报价
zj9 aaZ} actual year basis 按实际年度计算
YfOO]{x,X actuals 实货
+ Ek('KOF actuarial investigation 精算调查
J0"<} " actuarial principle 精算原则
7q,M2 v; actuarial report 精算师报告
(_O_zu8_ Actuarial Society of Hong Kong 香港精算学会
BFyVq actuarial valuation 精算师估值
[!E~pW%|n actuary 精算师
I@9k+JB ad referendum agreement 暂定协议；有待覆核的协定
nH]F$'rtA ad valorem duty 从价税；按值征税
[XP3 ad valorem duty system 从价税制
iv62 Fs' ad valorem fee 从价费
l<# *[TJ ad valorem tariff 从价关税
a
uz2n additional allowance 额外免税额
(~FLG I additional amount for unexpired risk 未过期风险的额外款额
j(ma j additional assessable profit 补加应评税利润
u6( >?r- additional assessment 补加评税
,l_n:H+"F additional commitment 额外承担
-K G3_k E additional commitment vote 额外承担拨款
$di8#O* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
S\O6B1<: additional dependent parent allowance 供养父母额外免税额
O <v9i4* additional provision 额外拨款
SRx `m,535 additional stamp duty 附加印花税
*S@0o6v additional tax 补加税罚款；补加税款
mf)o1O&B Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(l3P<[[? adjudged bankrupt 被裁定破产
sS|N.2* adjudicated bankrupt 裁定破产人
\aG:l.IM0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
kGSB6 adjudication of bankruptcy 裁定破产；宣告破产
H:HJHd"W adjudication of insolvency 裁定无力偿还债务
L'F y\K\ adjusted actual 经调整的实数；调整后的实数
k f<5`8 adjusted current assets 经调整的流动资产；调整后的流动资产
* F T )` adjusted figure 经调整的数字；调整后的数额
bqDHLoB\1 adjusted liabilities 经调整的负债；调整后的负债
Hc{0 O7 adjusted loss 经调整的亏损；调整后的亏损
o-jF ?9m adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
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Pdl [+a adjusted profit 经调整的利润；调整后的利润
]h$,=Qf
hD adjusted surplus 经调整的盈余额；调整后的盈余额
q"[8u ]j adjusted value 经调整的价值；调整后的价值
Dj9).lgc adjustment 调整；修订；理算〔保险〕
Zu/ }TS9bi adjustment centre 调剂中心
8?r RLM4 adjustment lag 调整过程的时间差距；调整时差
$lM EZt8A adjustment mechanism 调整机制
r%/ *,lLO adjustment of loss 亏损调整
H]7 ;O M/g adjustment process 调整过程；调整程序
q0hg0 DC[; adjustment range 调整幅度
)} H46 administered exchange rate 受管制汇率
yS[Z%]bvU Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2 nRL;[L*. administration expenses 行政费用
E5<}7 Pt administration fee 手续费；行政费
VfiMR%i} administration in bankruptcy 破产管理
NN9` jP2 administration order 遗产管理令
e/;chMCq administrator 管理人；遗产管理人
^3L6mOoA administrator of the estate 遗产管理人
^^I3%6UY admission of debt 债项承认书
@*gm\sU4 admission of proof 接纳债权证明
TVP. )% advance 放贷款项；垫付款项；预支款项；预付款项
i>C:C>~ advance account 暂支帐目；预付款帐户
;ip"V 0` advance compensation 预付补偿金
iPxhDn<B advance from shareholder 股东垫款
3S'juHT e advance pending reimbursement 预支以待日后付还
LA.x LU3 advanced economy 先进经济体系
'MHbXFM advancement 预付；预付财产
' 'f07R advances warrant 垫款令
dik+BBu5z advancing 贷出
N@ >,gm@UU adverse balance 逆差
+)Pv6Zog[ adverse exchange 逆汇
}'KVi=qnHb advertisement addressed to shareholders 在报章刊登的致股东通告
VBIY[2zf advice for collection 托收通知书
x^| J- advice of drawing 提款通知书；汇票通知书
YEWHr>&Z advice of payment 付款通知
0pS|t/h0 Advisory Committee [Securities and Futures Commission]
]r{-K63P{! 谘询委员会〔证券及期货事务监察委员会〕
<z *SO
a Advisory Committee on Diversification 经济多元化谘询委员会
w$cic affidavit 誓章；遗产申报誓章
o O4
Wwi affidavit of no receipt 述明无收款的誓章
l*|^mx^Q affiliate 联号；联营公司；附属公司
!ACWv*pW affiliated company 附属公司；联号；联营公司
2>3gC_^go affirmation [estate duty] 非宗教式宣誓〔遗产税〕
e%'$Vx0kA affordability 负担能力
j3bTa|UdT African Development Bank [AfDB] 非洲开发银行
[9WtoA,kx after-acquired property 事后取得的财产
6.Nu[-? after-hours dealing 市后交易
>a;^=5E after-tax profit 税后盈利；税后利润；税后溢利
`A)9 agency agreement 代理协议
IwIk;pB O agency expenses 代理机构的开支
.Y%)& agency fee 代理费
~O)Uz| Agency Law 《代理法》
$S Q8,Y, agent 代理人；承销人
:Gh*
d) agent of company 公司代理人
rdsm
/^,s agent's fee 代理人费；经纪费
,x?H]a) aggregate 总计；总数；总体数字
Vs~^r> aggregate amount 总款额；总额
)K8k3]y& aggregate assets and liabilities 总体资产与负债
p1Q[c0NMK aggregate at constant price 按固定价格计算的总体数字
\*H/ YByTb aggregate demand 总需求
%6}S'yL aggregate gross position 总持仓量
mN^92@eebC aggregate limit 总限额
{6v|d{V+e aggregate of salaries tax 合计薪俸税
K2TO,J3 E aggregate performance 总体表现；总体业绩
{R7>-Y[4)2 aggregate supply 总体供应
nu] k<^I5| aggregate surplus 总盈余
={?} [E aggregate total 整体总额
oAX -Sg-/$ aggregate value 总值；合计价值
bh &,*Y6= aggregated basis 合计基准
jGz s; bE aggregated net chargeable income 合计应课税入息实额
*J!oV0# 1 aggregation 合并计算；合计；总和
\`#;J?Y|`F aggregation of incomes of husband and wife 夫妇入息合并计算
2h V#3i aggregation of property 财产的总和
{}?s0U$5 agio 差价；贴水
22\Buk}? Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
U&PAs
e Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
n*^g^gp 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
mf 'N4y% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
t@1e9uR 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
`e0 U-W]kF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^CTgo,uf6H 《香港政府和大韩民国政府关于相互促进和保护投资协定》
p3:x\P<| agreement for a settlement 授产协议
X-! yi agreement for assignment 转让协议
~1pJQ)!zlq agreement for sale 售卖协议；买卖协议
? #xNz=V agreement for sale and purchase 买卖协议
p#O#M N* agreement for the payment of interest 支付利息协议
zh'TR$+\hO agreement for the repayment of money 还款协议
/I
agreement of reinsurance 再保险协议
Qw^nN(K!> Agricultural Bank of China 中国农业银行
hA?j"y0? air passenger departure tax 飞机乘客离境税
sJX/YG Ht Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>U^AIaW airport tax 机场税
!arcQ:T@G alcohol duty 酒精税
YWeEvo(,= alienation 让与；让渡；转让
+~=>72 /r alimony 生活费；赡养费
p 8BA an3 All Ordinaries Index [AOI] 所有普通股指数
FyYQ4ov0&o all risks 全险；综合险
{a9Z<P All Sales Record for Stock Market 《股票市场成交报告》
??{ (.`}R~ Allied Capital Resources Limited 新联财务有限公司
-8qLshQ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
9Ps:]Kp!vN allocation letter 拨款信件
]DdD
FLM allocation of fund 分配款项；预留款项
4x=rew>Ew allocation of profit 利润分配；溢利分配
Mk=
tS+ allocation warrant 拨款令
Hjli)*ev allotment 分配；配股
*}3e '0` allotment notice 股份配售通知；配股通知
jK\2y|&&c allotment of shares 股份分配
K;G1cFFyG allowable 可获宽免；免税的
f3U#|(%(* allowable business loss 可扣除的营业亏损
A\ze3fmV allowable expenses 可扣税的支出
bslv_OxJ allowance 免税额；津贴；备抵；准备金
Z;XR%n8 allowance for debts 债项的免税额
dY/=-ymW allowance for depreciation by wear and tear 耗损折旧免税额
*#Hi W) allowance for funeral expenses 殡殓费的免税额
fyx-VX u allowance for inflation 为通货膨胀而预留的款项；通胀准备金
TQ" [2cY allowance for repairs and outgoings 修葺及支出方面的免税额
AynWs5|z= allowance to debtor 给债务人的津贴
Es zwg alteration of capital 资本更改
8[,,Kr)- alternate trustee 候补受托人
A$A7 F=x amalgamation 合并
oo3ZYA ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
x2/|i? ZO ambit of charges 征税范围；收费范围
LLg ']9 amended valuation 经修订的估值
;=hl !CB American Commodities Exchange 美国商品交易所
b]~X
U American Express Bank Limited 美国运通银行
7*OO k "9 American Stock Exchange 美国证券交易所
5?k_Q"~ amortization 摊销
=ALy.^J= amount due from banks 存放银行同业的款项
JrseU6N amount due from banks abroad 存放海外银行同业的款项
|]DZc/ amount due from holding companies 控股公司欠款
E3 .=|]W' amount due from local banks 存放本港银行同业的款项
JJ ,Fh
. amount due to banks 银行同业的存款
0F`@/C1y55 amount due to banks abroad 海外银行同业的存款
9#/z [! amount due to holding companies 控股公司存款
<!K2xb-d^ amount due to local banks 本港银行同业的存款
Y:G6Nd
VFM amount due to outport banks 外埠银行同业的存款
gPe*M =iF amount for note issue 发行纸币的款额
0gHJ%m9s amount of bond 担保契据的款额
w@.E}%bwq amount of consideration 代价款额
):&A\nb amount of contribution 供款数额
I'BoP amount of indebtedness 负债款额
2j H` amount of principal of the loan 贷款本金额
8;p6~&).C~ amount of rates chargeable 应征差饷数额
uwQ{ y>SG amount of share capital 股本额
!li Q;R& amount of sums assured 承保款额
O~9
%!LAu amount of variation 变动幅度
6YrkS;_HS amount of vote 拨款数额
=9y' 6|>l amount payable 应付款额
2#@S 6zc amount receivable 应收款额
)& %X
AW{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=]\,I' analysis 分析
DkA cT[ ancillary risk 附属风险
_+wou(1y annual account 周年帐目；周年帐目报表；年度决算；年结
CCp{ZH s annual accounting date 年结日期
m'r6.Hp3Ng annual allowance 每年免税额；年积金；年度津贴；年津
+f+x3OMX3 annual balance 年度余额
xv 's52x annual disposable income 每年可动用收入
s}`ydwSg8 annual estimates 周年预算
w@nN3U+ annual fee 年费
B!! xu annual general meeting 周年大会
;Y
j_@= annual growth rate 年增率；每年增长率
}Nl-3I.S^ annual long-term supplement 长期个案每年补助金
-'&MT
:L annual pensionable emolument 可供计算退休金的年薪
+kH*Bh Sj annual report 年报
;QW6Tgt11 Annual Report on the Consumer Price Index 《消费物价指数年报》
qUx!-DMY annual return 周年报表；周年申报表；每年报税表格
ep3_G\m Annual Return Rules 《周年报表规则》
! s?vj
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eek5Xm annual roll-forward basis 逐年延展方式
>6=y x CJ annual salary 年薪
KK a"Ba$g annual statement 年度报表；年度决算表
D._q'v< 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
8G1Tp n annuitant 年金受益人
W&}R7a@:<~ annuity 年金
d'kQE_y2. annuity contract 年金合约
tu6c!o ,@ annuity on human life 人寿年金
z++*,2F antecedent debt 先前的债项
^g~Asz5] ante-dated cheque 倒填日期支票
&y mfA{s anticipated expenditure 预期开支
t }qoIxy) anticipated net profit 预期纯利
hqFK2
lR anticipated revenue 预期收入
T5-50nU,~ anti-inflation measure 反通货膨胀措施
t\CVL?e` anti-inflationary stance 反通货膨胀立场
jWiB_8- 6 apparent deficit 表面赤字
5X|=qZ apparent financial solvency 表面偿债能力
^lB1- ;ng apparent partner 表面合伙人
6WgGewn application for personal assessment 个人入息课税申请书
MH 'S,^J application of fund 资金应用
Mm :6+ application to release as liquidator and to destruct the books of accounts and documents
.O3i"X] 申请免除清盘人职务及毁灭帐簿与文件
}7g\1l\ appointed actuary 委任精算师
P@lExF*D1: appointed auditor 委任核数师；委任审计师
0LrTYrlj appointed trustee 委任的受托人
d&(GIH E&d appointer 委任人
6*S|$lo9B apportioned pro rata 按比例分摊
x{Gb4=?l apportionment 分配；分摊
TRcY! Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-G(z!ed apportionment formula 分摊方程式
oS/<)>\Gv apportionment of estate duty 遗产税的分摊
V Z}^1e appraisal 估价；评估
T#|Qexz6 @ appreciable growth 可观增长
1G =1FGvP appreciable impact 显着影响
{uL<$;#i appreciable increase 可观增长
:7e2O!zH_ appreciation 增值；升值
j7xoe9;TxI appreciation against other currencies 相对其他货币升值
ch 4z{7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{Lk~O)E appreciation tax 增值税
$s/N;E!t appropriation 拨款；拨用；拨付
9-Ikd>9 appropriation account 拨款帐目
tt{,f1v0t Appropriation Bill 拨款法案
.2C}8GGC' appropriation-in-aid system 补助拨款办法
Fm`hFBKW approved assets 核准资产
+%7yJmMw approved basket stock 认可一篮子证券
pOyM/L approved budget 核准预算
a"b9h{h@ approved charitable donation 认可慈善捐款
ot;j6eAH~E approved charitable institution 认可慈善机构
XGFU *g`kq approved currency 核准货币；认可货币
DFwkd/3" approved estimates 核准预算
F8Rd#^9PD approved estimates of expenditure 核准开支预算
)V!9& approved overseas insurer 核准海外保险人
P c nr approved overseas trust company 核准海外信托公司
/wljb b/s approved pooled investment fund 核准汇集投资基金
G+=eu K2] approved provident fund scheme 认可公积金计划
go|/I& approved provision 核准拨款
&[3 xpi{v approved redeemable share 核准可赎回股份
a^~T-;_V approved regional stock 认可地区性证券
6$4G& ' J approved retirement scheme 认可退休金计划
bVQLj}% approved subordinated loan 核准附属贷款
; ? '`XB! arbitrage 套戥；套汇；套利
.LIEZ^@ arbitrageur 套戥者；套汇者
0 oEw1!cY arbitrary amount 临时款项
Agl5[{]E arrangement 措施；安排；协定
(WVN*OR? arrears 欠款
]\v'1m" arrears of pay 欠付薪酬
TF} <,aR arrears of revenue 逾期未收税款；逾期未收的帐项
rG: IS= articles of association 组织章程；组织细则；组织章程细则
oA(jtX[( Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^e"BY( ascertainment of profit 确定利润
IU{~{(p" "Asia Clear" “亚洲结算系统”
T@U_;v |rf Asia Commercial Bank Ltd. 亚洲商业银行有限公司
E=A h_zKU Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
?uc=(J+ 6 Asian Development Fund [ADF] 亚洲发展基金
hvtg_w6 K Asian dollar bond 亚洲美元债券
6|V713\ Asian dollar market 亚洲美元市场
1/j J;}
Asian dollar rate 亚洲美元利率
eZ[CqUJ& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^cZF#%k Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6Hi3h{ asked price 沽盘；喊价；索价；卖方报价
jJQ6]ucw a assessable income 应评税入息
\tye:!a?;@ assessable loss 应评税亏损
I? G
m assessable profit 应评税利润
H~i+: X=I assessable value 应评税值
8v8?D8\=| assessed profit 估定利润
uH ^/\ assessed value 经评估价值
.</d$FM JE assessment 评税；评定；估价；评税单
c+f~>AaI assessment number 评税编号；估价编号
#|v\UJ:Pf/ assessment of additional tax 补加税评税
L}h?nWm8 assessment of performance 业绩评估；实绩评价
ZK [ 4 n5} Assessor 评税主任
izebQVQO* asset price bubbles 资产价格泡沫
azr|Fz/ asset-backed securities 具资产保证的证券
%Nwap~=H; assets accretion 资产增值
ax [-907 assets and liabilities 资产与负债
D?44:'x+- assets betterment statement 资产递增表；资产改进表
p(8H[L4Y assets lending 实物放款；有抵押贷款
&$lz@Z assets of the company passing on the death 死者去世时转移的公司资产
G!RbM.6 assets pledged as security for liabilities 用作负债抵押的资产
t4GG@` assets portfolio 资产投资组合
Fx0E4\- assets price 资产价格
M n`gd# assets quality 资产质素
MR xzOs assets realization 资产变现
sTP`xaY assets refinancing arrangement 资产再集资安排
Wrf (' assets securitization 资产证券化
KqG:o+V= assets situated outside Hong Kong 在香港以外地方的资产
J/>Y mi, assets stripping 削减资产；拆卖资产
jmxj iJKP assets value 资产值
(@B
gsY assignee 承让人
:;cKns0OA assignment 转让；转让书；转让契
= 7d{lK assignment of interest 权益转让
"a6[FqTs assignment of letters patent and trade mark 专利证书及商标转让
\sEq
r)\k assignment of property 物业转让；物业转让书
SQDllG84E assignment right 转让权
3V?JX5X\ assignor 转让人
Z*tB= associate 有联系的人；有关连人士；相联者；合伙人；联系人
3Wa^:8N Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
mDEO$:A associate member 附属会员
Di5eD ,N associated body corporate 相联法人团体
dZFf /BXU associated company 相联公司；联属公司
qZ'&zB) associated corporation 相联法团
c~3OK_k Association of Chartered Certified Accountants [ACCA] [United Kingdom]
2.{:PM4Z4 公认会计师公会〔英国〕
|Gx-c
,{{ Association of Futures Exchange Brokers 香港期货经纪协会
OC nQSkj Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{u{n b3/jl association of underwriters 承保人组织
X=USQj\ A assumption of control 接管
\HF|&@}hU assurance 担保；保险；转易；转易书
KhI g assurance of interest 权益的转易
(2RZc].M~ at 19XX price 按一九ＸＸ年价格计算
v Oy;=0$ at a discount 按赔价计算；按贴水价格计算；打折扣
^ # B`GV at a premium 按溢价计算；按升水价格计算
?){V7<'?y at call 通知付款；按通知
2a'b}<|[( at constant market price 按固定市价计算
5Mf bO3 at constant price 按固定价格计算
5 ,cq-` at cost 按成本计算
y!&6"l$K] at current market price 按当时市价计算；按现时市价计算
.aV#W@iyK at current price 按当时价格计算；按现时价格计算
qF C0$:z& at factor cost 按要素成本计算；按生产要素成本计算
x o k8 at money-of-the-day price 按付款当日价格计算
H phvsre< at or better 按指定或较佳价位〔买卖指令〕
0 "o% =i; at par 按面值计算；平价
w[}5qAI5*f at sight 见票即付
Jte: U*2 at the close 按收市盘
KV0M^B|W at the opening 按开市盘
a'u:1C^\ attestation 见证；见证条款
C ?JcCD2 at-the-money option 平价期权
Vr@I9W;D# attorney 受权人；受托代表人
~,3+]ts='\ attornment 新拥有人承认书
o *)>aw attributable profit 可归属利润
L}5nq@Uu) attributable share value 可归属股份价值
.xo#rt9_"= Auckland Stock Exchange 奥克兰证券交易所
LfOXgn\ auction 拍卖
!LB#K?I auctioneer 拍卖商
;) ].Dj9 audit 审计；核数
G`8i{3: Audit Commission 审计署
m%h I@' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
L lOUK 2tZ 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〕
8MqKS}\H audit review 帐目审查
J:LwO Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
n`gW&5,,z audited account 审计帐目；经审计的帐目
)F*;7]f audited annual account 经审计的周年帐目
~3bH2,{L[ audited balance sheet 经审计的资产负债表
~iI4v#0 auditor 核数师；核数主任；审计师
q;a"M7 auditor's certificate 核数师证明书；审计师证明书
YaU)66=u auditor's report 核数师报告；审计师报告
Ox9WH4E Aussie bond 澳元债券
l&#&} 3M austerity budget 紧缩预算
CzDJbvv ] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
NrA?^F Australia All Ordinaries Index 澳洲所有普通股票指数
zV {_dO Australian Dollar [AUD] 澳元
'qel3Fs" Australian Options Market 澳大利亚期权市场
t M?3oO Australian Securities Commission 澳洲证券事务监察委员会
:j f eY Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_]zm02| Australian Stock Exchange 澳大利亚证券交易所
;%wQnhg Austrian Schilling [ATS] 奥地利先令
*%'nlAX6% authentication 认证；鉴证
whFaL}2C authority to purchase 委托购买证；委购书
12r]"?@|s authorization 认可；核准；授权；授权书
|:)UNb?R"O authorization by direction 指示授权
C] H'z authorization by instruction 指令授权
o+Cd\D69S authorization by warrant 令状授权
is`O,Met authorization of unit trust 单位信托的认可
K@d, 8 [ authorized agent 指定代理人
Zw6UH;5 authorized capital 法定资本
[C_Dv-d authorized clerk 出市员
S 2vjjS authorized dealer 认可交易商
%*J'!PC9n authorized financial institution 认可财务机构
0P)"_x_ authorized fund 认可基金
J R>v authorized fund house 获授权的基金公司；认可基金公司
/DLgE7iU% authorized institution 认可机构
R;D|To! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
F&pJ faig authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
BhFy EY( authorized insurer 获授权保险人；获认可承保人
5}- e9U authorized investment 特准投资项目
!| ObNS authorized person 获授权人
q8 jI
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Ig b@aG A authorized share capital 法定股本
hH XTSk2 automated quotation system 自动报价系统
1:{BC 2P Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4l) Q 自动交易系统〔香港期货交易所有限公司〕
j\SvfZ0" automatic adjustment mechanism 自动调整机制
FQ6jM~ automatic adjustment system 自动调整系统
XQW9/AzN f Automatic Clearing House 自动票据交换所
_}G1/`09# automatic exchange rates accumulation system 自动化汇率累集系统
?VM4_ dugf Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8":O\^i automatic teller machine [ATM] 自动柜员机
_pZ2^OO@ autopay 自动转帐
gxa @d a available assets 可用资产
2o5Pbdel available fiscal reserve 现存财政储备
~#
~XDcc available profit 可用利润
(Qf"|3R4 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Fh[ Gq average 平均；平均数；海损
{[W [S@+ average basic salary 平均基本薪金
cHr.7 w average consumer expenditure 平均消费开支；一般消费开支
U_\3preF average cost 平均成本
CEOD$nYc average cost of land production 增辟土地平均成本
JY6&CL`C average daily turnover 平均每日成交额
`)Z+]5: average daily wage rate 平均每日工资率
DMeP9D average expenditure pattern 平均开支模式
^j-w^)@T average growth rate 平均增长率
#}y(D{z c average net fixed assets 固定资产平均净值
) TH~Tq: average of relatives 相对价格平均数
h
7x_VO average price 平均价格
f3bZ*G%f average propensity to consume 平均消费倾向；一般消费倾向
B`I9 average propensity to save 平均储蓄倾向；一般储蓄倾向
v J `'x average rate 平均率
b!do7%]i average revenue 平均收入；平均收益
`y%1K|Y= average stock 平均库存；平均存货
T][r 'jWQ average yearly rent 平均年租
cx_.+ R avoidance of double taxation 避免双重课税
aNcuT,=(?8 avoidance of tax 避税
