A:
nJ-U* yz A share Ａ股；甲类股份
[Vaw$c-+[y abatement of tax 减税；减扣免税额
e[a?5,s 2 ABN AMRO Bank N.V. 荷兰银行
:F`yAB3 above-the-line expenditure 线上项目支出；经常预算支出
-<tfbaA above-the-line receipt 线上项目收入；经常预算收入
'u{DFMB-A ABSA Asia Limited 南非联合亚洲有限公司
d]6#pSE absolute change 绝对数值变更
H o; bgva absolute expenditure 实际开支
2E":6:Wsw absolute guideline figure 绝对准则数字
m@){@i2. absolute interest 绝对权益
<ny)yK absolute order of discharge 绝对破产解除令
eDPmUlC+- absolute profit margin 绝对利润幅度
Gv 3AJ'NL absolute value 实值；绝对值
+kK6 G#c absolutely vested interest 绝对既得权益
a yQB@2% absorbed cost 已吸收成本；已分摊成本
_7LZ\V+MLW absorption 吸收；分摊；合并
1X i.OGl absorption rate 吸收率；摊配率；分摊率
zn@yt%PCV ACB Finance Limited 亚洲商业财务有限公司
+ (|6Wv acceptable form of reciprocity 合理的互惠条件
JxM[LvVi acceptable rate 适当利率；适当汇率
cc ^ [ u+ acceptance agreement 承兑协议
u:0 M,Ye acceptance for honour 参加承兑
9G@
J#vsqr acceptor 承兑人；接受人；受票人
b];p/V#
< acceptor for honour 参加承兑人
& _N$S2 accident insurance 意外保险
b\O%gg\p%! Accident Insurance Association of Hong Kong 香港意外保险公会
i>`!W|=_ accident insurance scheme 意外保险计划
psZA O,p accident year basis 意外年度基准
.\X;VWTI accommodation 通融；贷款
It/IDPx4ga accommodation bill 通融票据；空头票据
r g$2) z1 accommodation party 汇票代发人
+/E
yX = account balance 帐户余额；帐户结余
F};G & account book 帐簿
=,-&h
V account collected in advance 预收款项
]wQ#8}zO account current book 往来帐簿
BL^8gtdn account of after-acquired property 事后取得的财产报告
Z `)}1|~B account of defaulter 拖欠帐目
M[@=m[#a account payable 应付帐款
AGdFJ>/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
\Y{^Q7!>:8 account receivable 应收帐款
f2"1^M account receivable report 应收帐款报表
tM$w0Cj account statement 结单；帐单；会计财务报表
Mh+ym]6\(k account title 帐户名称；会计科目
#K3`$^0 s accountant's report 会计师报告
>$yqx1=jW Accountant's Report Rules 会计师报告规则
DV WqrK}q accounting and auditing procedure 会计与审计程序；会计与核数程序
*l[;g Accounting Arrangements 《会计安排》
_V`Gmy[]p accounting basis 会计基础
RvPC7,vh accounting by Official Receiver 破产管理署署长呈交的帐目
}H4Z726 Accounting Circular 《会计通告》
Rn-RMD{dh accounting class 会计类别
LT3ViCZ -n accounting date 记帐日期；会计结算日期
dlx "L% accounting for money 款项核算
UpU2H4 Accounting Officer 会计主任
R}-<Z Je accounting period 会计报告期；会计期
+W6QtB6 accounting policy 会计政策；会计方针
]E hW accounting practice 会计惯例
VkNg Vjg accounting principle 会计准则
C& QT-| accounting record 会计记录
{|kEGq~aE accounting report 会计报告
o=1M<dL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6?3f+=e"~! Accounting Society of China 中国会计学会
=V@5W[bV accounting statement 会计报表
~ j`; $o accounting system 会计制度；会计系统
A # y,B accounting transaction 会计事项；帐务交易
;L gxL
Qy; accounting treatment 会计处理
s r&hQ accounting year 会计年度
f;nO$h[Qb accretion 增值；添加
kT+Idu accrual 应计项目；应累算数目
X. = % accrual basis 应计制；权责发生制
Ae0jfTv accrual basis accounting 应计制会计；权责发生制会计
mQ@A3/= ` accrue 应累算；应计
uP-I7l0i1 accrued benefit 应累算利益
v{Rj ,Ou accrued charges 应计费用
o"Dk`L2 accrued cumulative preference share dividend 应累算的累积优先股股息
2)A% 'Akf accrued expenses 应累算费用
xSQ:#o=8G accrued interest payable 应付利息；应计未付利息
i '$V'x'k accrued interest receivable 应收利息；应计未收利息
VR @V3 ~ accrued right 累算权益
{F/0pvP9 accruing profit 应累算的利润
csPziH$wl accumulated fiscal reserve 累积财政储备
nYcj6? accumulated profit 累积利润；滚存溢利
z|o7k;raH accumulated reserve 累积储备
fU )@Lj1Wo accumulation of surplus income 累积收益盈余
#]iSh(|8 acquired assets 既得资产
6 Ch
[!=p{ acquisition 收购；购置；取得
DO #!ce acquisition cost 购置成本
f+/A D acquisition expenses 购置费用
|M j2lZS acquisition of 100% interest 收购全部股权
(W~')A"hC' acquisition of control 取得控制权
\D9 J!K82 acquisition of fixed assets 购置固定资产
ld-Cb 3R^ acquisition of shell “买壳”
c?;YufH'j acquisition price 收购价
!5hNG('f act of God 天灾
\Tc<27 - acting partner 执事合伙人
pE<@ active market 买卖活跃的市场；交投畅旺的市场；旺市
8+>r!)Q+ active partner 积极参与的合伙人
F.s*^}L[ active trading 交投活跃
^ *{:;F@ actual circulation 实际流通
1gA9h-'w actual cost 实际成本
Qd %U(| actual expenditure 实际开支；实际支出
w$X"E*~>8 actual income 实际入息；实际收入；实际收益
DcO$&)Eb actual market 现货市场
}-ly'4=l actual price 现货价；实际价格
#^+C
k HX actual profit 实际利润
A{HP*x~t actual quotation 实盘；实际价位；实际报价
xH\#:DLY actual year basis 按实际年度计算
P;V$%r`y D actuals 实货
X#bK.WN$ actuarial investigation 精算调查
m+t<<5I[- actuarial principle 精算原则
F ka^0 actuarial report 精算师报告
(9 #$za> Actuarial Society of Hong Kong 香港精算学会
*?2aIz" actuarial valuation 精算师估值
&D X&*Xq2 actuary 精算师
/Ria"lLv ad referendum agreement 暂定协议；有待覆核的协定
% Rv ;e ad valorem duty 从价税；按值征税
e;M#MkP7 ad valorem duty system 从价税制
8QYP\7}o ad valorem fee 从价费
jf`QoK ad valorem tariff 从价关税
)(? ,1>k`Z additional allowance 额外免税额
jvI!BZ additional amount for unexpired risk 未过期风险的额外款额
M@k8 ;_5 additional assessable profit 补加应评税利润
l@
amAusE additional assessment 补加评税
CNo'qlvF5N additional commitment 额外承担
qT<OiIMj^ additional commitment vote 额外承担拨款
B<99-7x3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
kq{PM-]l additional dependent parent allowance 供养父母额外免税额
")'9:c additional provision 额外拨款
X=8CZq4 additional stamp duty 附加印花税
!CBvFl/v additional tax 补加税罚款；补加税款
Oy,7>vWQI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
H2ZRUFu adjudged bankrupt 被裁定破产
~HFqAOr adjudicated bankrupt 裁定破产人
;;^OKrzWW adjudication fee 裁定费；评定印花税额手续费；评估契据费
>TB"Ez09 adjudication of bankruptcy 裁定破产；宣告破产
G`/5= adjudication of insolvency 裁定无力偿还债务
kB2]Z} adjusted actual 经调整的实数；调整后的实数
P}2i[m.*, adjusted current assets 经调整的流动资产；调整后的流动资产
,2|(UTv adjusted figure 经调整的数字；调整后的数额
Oc
Gg'R7 adjusted liabilities 经调整的负债；调整后的负债
mMNT.a adjusted loss 经调整的亏损；调整后的亏损
~t>i+{J KE adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
K &Sz8# + adjusted profit 经调整的利润；调整后的利润
aUGRFK_6$ adjusted surplus 经调整的盈余额；调整后的盈余额
\>DMN # adjusted value 经调整的价值；调整后的价值
0r=KY@D adjustment 调整；修订；理算〔保险〕
O`;e^PhN adjustment centre 调剂中心
\CY_nn|&g adjustment lag 调整过程的时间差距；调整时差
fEWXC|" adjustment mechanism 调整机制
TtWE:xE adjustment of loss 亏损调整
69/br @j%` adjustment process 调整过程；调整程序
z0jF.ub adjustment range 调整幅度
;(F_2&he
administered exchange rate 受管制汇率
3pk=c-x Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]8m_ +:`= administration expenses 行政费用
<o aVI? administration fee 手续费；行政费
Vx~N`|yY administration in bankruptcy 破产管理
# :)yh]MP administration order 遗产管理令
pX/42W administrator 管理人；遗产管理人
)y .1}R2[ administrator of the estate 遗产管理人
7m<;"e) admission of debt 债项承认书
tO@n3"O admission of proof 接纳债权证明
?V{AP&#M$x advance 放贷款项；垫付款项；预支款项；预付款项
$`wo8A|) advance account 暂支帐目；预付款帐户
b 9%G"?~Zz advance compensation 预付补偿金
X!AD]sK advance from shareholder 股东垫款
GyVRe]<>B advance pending reimbursement 预支以待日后付还
E dp%z"J;C advanced economy 先进经济体系
e8Y ;~OAj[ advancement 预付；预付财产
s"x iGp9 advances warrant 垫款令
<5xlP:Cx advancing 贷出
O-N@HZC adverse balance 逆差
tLD(%s_ adverse exchange 逆汇
GGW dM GI/ advertisement addressed to shareholders 在报章刊登的致股东通告
4g "_E advice for collection 托收通知书
a3Fe42G2c| advice of drawing 提款通知书；汇票通知书
'",+2=JJ advice of payment 付款通知
}#Q ?\ Advisory Committee [Securities and Futures Commission]
|EjMpRNE 谘询委员会〔证券及期货事务监察委员会〕
ar%!h~ Advisory Committee on Diversification 经济多元化谘询委员会
2," ( affidavit 誓章；遗产申报誓章
p%]ZG, affidavit of no receipt 述明无收款的誓章
Jg2*$gL;_ affiliate 联号；联营公司；附属公司
m ~<<ok_ affiliated company 附属公司；联号；联营公司
UWPzRk#s" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
l2S 1?* affordability 负担能力
3c|u2P l African Development Bank [AfDB] 非洲开发银行
m35 $4 after-acquired property 事后取得的财产
M, R**z after-hours dealing 市后交易
N+ #lS7 after-tax profit 税后盈利；税后利润；税后溢利
YM`I&!n agency agreement 代理协议
5i eF8F% agency expenses 代理机构的开支
OngUZMgdb agency fee 代理费
^rX5C2}G\D Agency Law 《代理法》
}T DoQ]P agent 代理人；承销人
C}D\^(nLu. agent of company 公司代理人
B']}n`g
agent's fee 代理人费；经纪费
"Ei' FM aggregate 总计；总数；总体数字
BM+>. aggregate amount 总款额；总额
{I9<W'k{ aggregate assets and liabilities 总体资产与负债
i\yp(tE%^ aggregate at constant price 按固定价格计算的总体数字
_KSlIgQ
}0 aggregate demand 总需求
@@QB,VS;{< aggregate gross position 总持仓量
bPL.8hX
aggregate limit 总限额
U~l.%mui aggregate of salaries tax 合计薪俸税
b&_u+g aggregate performance 总体表现；总体业绩
-nL!#R{e aggregate supply 总体供应
X[;-SXq aggregate surplus 总盈余
d+iV19 #i aggregate total 整体总额
+)0 6*"I aggregate value 总值；合计价值
./r#\X)dc aggregated basis 合计基准
8IQ qDEY^ aggregated net chargeable income 合计应课税入息实额
-NL=^O$G aggregation 合并计算；合计；总和
y/\0qQ/ aggregation of incomes of husband and wife 夫妇入息合并计算
1<n'F
H3 aggregation of property 财产的总和
j3$\+<m] agio 差价；贴水
Ae3=o8 p Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
tsys</E& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G{!adBna 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
#BOLq`9 f Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
` & { 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
/8Xd2- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<3WaFi u 《香港政府和大韩民国政府关于相互促进和保护投资协定》
rT/4w#_3 agreement for a settlement 授产协议
8Hxtm FqG agreement for assignment 转让协议
pY"&=I79tb agreement for sale 售卖协议；买卖协议
: 3 p&h[M agreement for sale and purchase 买卖协议
@Z[XV"w| agreement for the payment of interest 支付利息协议
k>W}9^ cK agreement for the repayment of money 还款协议
& Do|Hw agreement of reinsurance 再保险协议
# }8 x
Agricultural Bank of China 中国农业银行
[`/d$V!e air passenger departure tax 飞机乘客离境税
%;-r-> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
y E=tuHv(0 airport tax 机场税
!IAd.<, alcohol duty 酒精税
Zf *DC~E_ alienation 让与；让渡；转让
u7 G9 eN alimony 生活费；赡养费
f)9{D[InM^ All Ordinaries Index [AOI] 所有普通股指数
ZD`p$:pT all risks 全险；综合险
R uBL_Vi All Sales Record for Stock Market 《股票市场成交报告》
7Pp~)Kq= Allied Capital Resources Limited 新联财务有限公司
b[;Zl< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Bm:N@wg allocation letter 拨款信件
'M=c-{f~ allocation of fund 分配款项；预留款项
skzTw66W. allocation of profit 利润分配；溢利分配
M?I^Od'8 allocation warrant 拨款令
96 P3B}Dk allotment 分配；配股
;: 4PT~\* allotment notice 股份配售通知；配股通知
Z0!yTM/C allotment of shares 股份分配
$geDB~ 2> allowable 可获宽免；免税的
Q~#[_Upkc allowable business loss 可扣除的营业亏损
wU(N<9 allowable expenses 可扣税的支出
_]q%H ve allowance 免税额；津贴；备抵；准备金
=CGB}qU l0 allowance for debts 债项的免税额
em, j>qp allowance for depreciation by wear and tear 耗损折旧免税额
r;'Vy0?AL allowance for funeral expenses 殡殓费的免税额
b+!I_g4P allowance for inflation 为通货膨胀而预留的款项；通胀准备金
<c Ng_ZZ;8 allowance for repairs and outgoings 修葺及支出方面的免税额
gVU&Yl~/^ allowance to debtor 给债务人的津贴
:!WKD@] alteration of capital 资本更改
-h1FrDBt alternate trustee 候补受托人
~9h / {$ amalgamation 合并
ZB5u\NpcW ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
v3Xt<I=4y ambit of charges 征税范围；收费范围
_ H$^m#h amended valuation 经修订的估值
y1*z," dx American Commodities Exchange 美国商品交易所
GkYD:o=qx American Express Bank Limited 美国运通银行
`bMw t?[* American Stock Exchange 美国证券交易所
S/H!a:_5r amortization 摊销
3l o.YLP^ amount due from banks 存放银行同业的款项
.p?kAf` amount due from banks abroad 存放海外银行同业的款项
)uxXG `,h amount due from holding companies 控股公司欠款
8Ssk>M* amount due from local banks 存放本港银行同业的款项
@$]
CC1Y amount due to banks 银行同业的存款
r}~|,O3bc' amount due to banks abroad 海外银行同业的存款
d_w^u|(K amount due to holding companies 控股公司存款
`@#,5S$ E amount due to local banks 本港银行同业的存款
Qu6Q)dZ< amount due to outport banks 外埠银行同业的存款
UukHz}(E amount for note issue 发行纸币的款额
~RIn7/A amount of bond 担保契据的款额
1EcXvT= amount of consideration 代价款额
n1 +,Pe*) amount of contribution 供款数额
bP3S{Jt-| amount of indebtedness 负债款额
^_o9%)RL( amount of principal of the loan 贷款本金额
]YqeI *BX amount of rates chargeable 应征差饷数额
[bZASe h amount of share capital 股本额
<lFQ4< "m amount of sums assured 承保款额
s\dhQZ w3 amount of variation 变动幅度
Zg2F%f$Y amount of vote 拨款数额
/Q*cyLv amount payable 应付款额
m~ U2 L amount receivable 应收款额
eHQ3K#M# Amsterdam Stock Exchange 阿姆斯特丹证券交易所
oNa*|CSE> analysis 分析
& GM&, ancillary risk 附属风险
vddh 2G annual account 周年帐目；周年帐目报表；年度决算；年结
BBUXoz annual accounting date 年结日期
i=DoK{`L annual allowance 每年免税额；年积金；年度津贴；年津
\[F4ooe annual balance 年度余额
.>bvI1 annual disposable income 每年可动用收入
s\# eD0| annual estimates 周年预算
1h0cId8d annual fee 年费
-Yf pfNt annual general meeting 周年大会
jm$v0=W9# annual growth rate 年增率；每年增长率
5p5S_%R$e annual long-term supplement 长期个案每年补助金
?Rg8u annual pensionable emolument 可供计算退休金的年薪
B}A7Usm annual report 年报
Bvy(vc=UDW Annual Report on the Consumer Price Index 《消费物价指数年报》
q" %;),@ annual return 周年报表；周年申报表；每年报税表格
"i3Q)$"S Annual Return Rules 《周年报表规则》
FdVWj
5 $a annual review of consumer prices 每年消费物价回顾
+5C*i@v annual roll-forward basis 逐年延展方式
)Og,VXEB annual salary 年薪
KtY_m`DY4R annual statement 年度报表；年度决算表
ecl$z6'c Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
IsjD- t annuitant 年金受益人
vJE>H4qPmD annuity 年金
JJe?Zu\ annuity contract 年金合约
%U$PcHOo annuity on human life 人寿年金
2gC .Z:} antecedent debt 先前的债项
is,r: ante-dated cheque 倒填日期支票
]/C1p G*o anticipated expenditure 预期开支
ob 3Z
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l|onH;g\ anticipated revenue 预期收入
<D!\"C anti-inflation measure 反通货膨胀措施
K;}h
u(*\] anti-inflationary stance 反通货膨胀立场
| Y42ZOK0 apparent deficit 表面赤字
#H1ng<QV apparent financial solvency 表面偿债能力
E%E3h1Ua apparent partner 表面合伙人
g,seqh% application for personal assessment 个人入息课税申请书
j )[
w X application of fund 资金应用
R9B !F{! 5 application to release as liquidator and to destruct the books of accounts and documents
4lqowg0 申请免除清盘人职务及毁灭帐簿与文件
q>X%MN y appointed actuary 委任精算师
bWAVBF appointed auditor 委任核数师；委任审计师
u teI[Q appointed trustee 委任的受托人
(&x #VmDL appointer 委任人
K[( h2& apportioned pro rata 按比例分摊
&v# * apportionment 分配；分摊
#[a +m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8`/nk `; apportionment formula 分摊方程式
(!^(74 apportionment of estate duty 遗产税的分摊
o]vU(j_Ju appraisal 估价；评估
B[R1XpB7 appreciable growth 可观增长
$A/$M\ : appreciable impact 显着影响
Wi?37EHr appreciable increase 可观增长
b1A8 -![ appreciation 增值；升值
X)K3X:~L+ appreciation against other currencies 相对其他货币升值
Jc:gNQCsP appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-r!N;
s$t appreciation tax 增值税
2nFSu9}+r appropriation 拨款；拨用；拨付
XdDy0e4{%< appropriation account 拨款帐目
. CL\`` Appropriation Bill 拨款法案
6jRUkI-! appropriation-in-aid system 补助拨款办法
1x^(vn#= approved assets 核准资产
-$]Tn#`Fb approved basket stock 认可一篮子证券
?r,lgaw approved budget 核准预算
u}7#3JfLn approved charitable donation 认可慈善捐款
ttwfWfX approved charitable institution 认可慈善机构
IaU approved currency 核准货币；认可货币
uW8LG\Z>D5 approved estimates 核准预算
b ]NSCu*)s approved estimates of expenditure 核准开支预算
G^]7!: 0 approved overseas insurer 核准海外保险人
jI8qiZ);~ approved overseas trust company 核准海外信托公司
yBPaGZ{ f approved pooled investment fund 核准汇集投资基金
`.FvuwP approved provident fund scheme 认可公积金计划
P"< HxT? approved provision 核准拨款
bw8~p%l? approved redeemable share 核准可赎回股份
(Hcd{]M~ approved regional stock 认可地区性证券
&a>fZ^Y=k approved retirement scheme 认可退休金计划
T{iv4`' approved subordinated loan 核准附属贷款
EEaf/D/ jt arbitrage 套戥；套汇；套利
2B#
]z arbitrageur 套戥者；套汇者
,4 -) e arbitrary amount 临时款项
)k.[V e arrangement 措施；安排；协定
'wd-!aZAd arrears 欠款
SY`
U]-h arrears of pay 欠付薪酬
Ua^'KRSO arrears of revenue 逾期未收税款；逾期未收的帐项
lglC1W-q articles of association 组织章程；组织细则；组织章程细则
-
T,;Fr' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/h ef3DV5I ascertainment of profit 确定利润
(= H%VXQH "Asia Clear" “亚洲结算系统”
NY'sZTM& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(o1*7_]e Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>C`b 4xQ Asian Development Fund [ADF] 亚洲发展基金
L44/eyrp
Asian dollar bond 亚洲美元债券
3+<}Hm+ Asian dollar market 亚洲美元市场
8xQ5[Ov Asian dollar rate 亚洲美元利率
zUM;Qwl Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*N .f_s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(I d]'w4 asked price 沽盘；喊价；索价；卖方报价
af61!?K assessable income 应评税入息
ey@]B5 assessable loss 应评税亏损
o yBBW?m assessable profit 应评税利润
;~$_A4; assessable value 应评税值
Zu\(XN?62 assessed profit 估定利润
U j)~ >V' assessed value 经评估价值
iw\RQ
0 assessment 评税；评定；估价；评税单
*7C t#GC assessment number 评税编号；估价编号
+-=w` assessment of additional tax 补加税评税
; /fZh:V2 assessment of performance 业绩评估；实绩评价
Cg/L/0Ak Assessor 评税主任
zo-hH8J: asset price bubbles 资产价格泡沫
~n$VCLa asset-backed securities 具资产保证的证券
,~-"EQT assets accretion 资产增值
P {x` eD0 assets and liabilities 资产与负债
F$UvYy4O d assets betterment statement 资产递增表；资产改进表
8,p nm assets lending 实物放款；有抵押贷款
)oJn@82C| assets of the company passing on the death 死者去世时转移的公司资产
L'LZ K assets pledged as security for liabilities 用作负债抵押的资产
$9D V } assets portfolio 资产投资组合
sv0) sL assets price 资产价格
wR\Y +Z assets quality 资产质素
wRn] assets realization 资产变现
[];*9vxW assets refinancing arrangement 资产再集资安排
a b!,) ^ assets securitization 资产证券化
5-M E Oy( assets situated outside Hong Kong 在香港以外地方的资产
b-8{bP]n assets stripping 削减资产；拆卖资产
Z~o6%_xe assets value 资产值
\WG6\Zg0A assignee 承让人
|*5K fxq assignment 转让；转让书；转让契
cF9bSY_Eh assignment of interest 权益转让
Xm./XC assignment of letters patent and trade mark 专利证书及商标转让
P08=? assignment of property 物业转让；物业转让书
[R[]&\W assignment right 转让权
-t_t3aU| assignor 转让人
bT<if@h- associate 有联系的人；有关连人士；相联者；合伙人；联系人
)<bgZ, v Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)-q#hY associate member 附属会员
dd#=_xe associated body corporate 相联法人团体
\ jDD=ew associated company 相联公司；联属公司
ufE;rcYE associated corporation 相联法团
QS:dr."k Association of Chartered Certified Accountants [ACCA] [United Kingdom]
eAh~ ` 公认会计师公会〔英国〕
`LU [+F8< Association of Futures Exchange Brokers 香港期货经纪协会
B#Cb`b" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
tLXwszR0 r association of underwriters 承保人组织
)?#*GMWU assumption of control 接管
;/w-7O: assurance 担保；保险；转易；转易书
a>x3UVf_ assurance of interest 权益的转易
fvn`$ at 19XX price 按一九ＸＸ年价格计算
xT7 JGQ[| at a discount 按赔价计算；按贴水价格计算；打折扣
FES_:?.0 at a premium 按溢价计算；按升水价格计算
k%|7H,7 at call 通知付款；按通知
u`I&& at constant market price 按固定市价计算
@ > n7 at constant price 按固定价格计算
kR2kV"-l at cost 按成本计算
pvdM3+6 at current market price 按当时市价计算；按现时市价计算
!"~x.LX \ at current price 按当时价格计算；按现时价格计算
(jbHV.]P9 at factor cost 按要素成本计算；按生产要素成本计算
2Wwzc vs@ at money-of-the-day price 按付款当日价格计算
@v^;,cu'8 at or better 按指定或较佳价位〔买卖指令〕
-`nQa$N- at par 按面值计算；平价
xE.K at sight 见票即付
# 9-qF9M at the close 按收市盘
u ~WBu | at the opening 按开市盘
n pC:SrI% attestation 见证；见证条款
"mlVs/nsyG at-the-money option 平价期权
E9e|+$ attorney 受权人；受托代表人
iV#sMJN9 attornment 新拥有人承认书
%M8 m 8
) attributable profit 可归属利润
7kX;|NA1 attributable share value 可归属股份价值
UnSi= uj Auckland Stock Exchange 奥克兰证券交易所
Fk(nf9M% auction 拍卖
_L } k. auctioneer 拍卖商
to-DXT. audit 审计；核数
m)l<2 `CM Audit Commission 审计署
B:Y"X:Y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
iNj*G j 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〕
g\_J audit review 帐目审查
'sb&xj`d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
O# n<`;W audited account 审计帐目；经审计的帐目
!C13E lf audited annual account 经审计的周年帐目
|q0F*\z3
audited balance sheet 经审计的资产负债表
M)sM G
C auditor 核数师；核数主任；审计师
/4Ud6g scf auditor's certificate 核数师证明书；审计师证明书
(Q S4<J" auditor's report 核数师报告；审计师报告
8t)5b.PS Aussie bond 澳元债券
.V~z6 austerity budget 紧缩预算
jSi\ /( E Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M_
* KA Australia All Ordinaries Index 澳洲所有普通股票指数
O5X@'.#rU Australian Dollar [AUD] 澳元
Ruy qB>[o Australian Options Market 澳大利亚期权市场
N_jpCCG~ Australian Securities Commission 澳洲证券事务监察委员会
lICpfcc(+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
p;#@#>h Australian Stock Exchange 澳大利亚证券交易所
4FwtC"G3 Austrian Schilling [ATS] 奥地利先令
h 8 Shf" authentication 认证；鉴证
@fz0-vT, authority to purchase 委托购买证；委购书
Z`jc*jgy authorization 认可；核准；授权；授权书
$2!|e,x authorization by direction 指示授权
vs=8x\W authorization by instruction 指令授权
* vFXe_. authorization by warrant 令状授权
!*I0}I
~ authorization of unit trust 单位信托的认可
)gNS%t c*K authorized agent 指定代理人
h"#[{ $( authorized capital 法定资本
3[_zz;Y*d authorized clerk 出市员
9):h
%o authorized dealer 认可交易商
2TQyQ% authorized financial institution 认可财务机构
MS Qz,nn authorized fund 认可基金
{>EM=ZZfg authorized fund house 获授权的基金公司；认可基金公司
\S5YS2,P authorized institution 认可机构
+K2p2Dw(k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9Rf})$o+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^9_4#Ep( authorized insurer 获授权保险人；获认可承保人
tJ 3Hg8; authorized investment 特准投资项目
qoZUX3{ authorized person 获授权人
6h 5DvSO authorized representative 获授权代表
5vP=Wf cW authorized share capital 法定股本
FdwlRu G automated quotation system 自动报价系统
\ d :AV(u Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
5xb1FH d: 自动交易系统〔香港期货交易所有限公司〕
P3e}G-Oz automatic adjustment mechanism 自动调整机制
@ #u'z ~a) automatic adjustment system 自动调整系统
:`Sd5b> Automatic Clearing House 自动票据交换所
+HAd=DU automatic exchange rates accumulation system 自动化汇率累集系统
"pA24Ze Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yb/v?q?Fk automatic teller machine [ATM] 自动柜员机
TyG sSc autopay 自动转帐
%f-Uwq&}Y" available assets 可用资产
A#;T Y:D2 available fiscal reserve 现存财政储备
KkK
! E available profit 可用利润
V;N'?Gu Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
PR+L6DT_ average 平均；平均数；海损
U"T> L average basic salary 平均基本薪金
s[dq-pc " average consumer expenditure 平均消费开支；一般消费开支
+.3,(l average cost 平均成本
a_V.mu6h6p average cost of land production 增辟土地平均成本
S\jIs [Dz average daily turnover 平均每日成交额
7 'B9z/ average daily wage rate 平均每日工资率
W)LtnD2 w average expenditure pattern 平均开支模式
(R{|* :K P average growth rate 平均增长率
*K#Ci1Q average net fixed assets 固定资产平均净值
o[Gp * o\ average of relatives 相对价格平均数
+M s`C)f average price 平均价格
}L|cg2y average propensity to consume 平均消费倾向；一般消费倾向
7g% .:H = average propensity to save 平均储蓄倾向；一般储蓄倾向
^U;r>[T9h average rate 平均率
=@\Li)Y average revenue 平均收入；平均收益
nqv#?>Z^OT average stock 平均库存；平均存货
e0e3b] average yearly rent 平均年租
CqAv^ n7 } avoidance of double taxation 避免双重课税
vyhxS .[9 avoidance of tax 避税
