A:
4`mf^K f A share Ａ股；甲类股份
S7WHOr9XMV abatement of tax 减税；减扣免税额
Ql V(D< ABN AMRO Bank N.V. 荷兰银行
s,f2[6\ Y above-the-line expenditure 线上项目支出；经常预算支出
.ahY 1CO above-the-line receipt 线上项目收入；经常预算收入
']fyD3N ABSA Asia Limited 南非联合亚洲有限公司
:\'1x absolute change 绝对数值变更
SXYwhID= absolute expenditure 实际开支
U, 7 absolute guideline figure 绝对准则数字
H\n6t -l absolute interest 绝对权益
;?@Rq"* absolute order of discharge 绝对破产解除令
s 8[( absolute profit margin 绝对利润幅度
g!'
x5#]n absolute value 实值；绝对值
-,YI>! absolutely vested interest 绝对既得权益
{D^
)% { absorbed cost 已吸收成本；已分摊成本
rqiH!R absorption 吸收；分摊；合并
w'A *EWO absorption rate 吸收率；摊配率；分摊率
gY [G>D= ACB Finance Limited 亚洲商业财务有限公司
lK7:qo acceptable form of reciprocity 合理的互惠条件
p7Zeudmj acceptable rate 适当利率；适当汇率
A'7Y{oPHX acceptance agreement 承兑协议
%'h:G
B kd acceptance for honour 参加承兑
,mvFeo;@f acceptor 承兑人；接受人；受票人
B Tj1C acceptor for honour 参加承兑人
Rf8ZH accident insurance 意外保险
D</?|;J#/ Accident Insurance Association of Hong Kong 香港意外保险公会
xu"- Uj1 accident insurance scheme 意外保险计划
0sKo NzE accident year basis 意外年度基准
\Gk}Fer accommodation 通融；贷款
H1%o)'Kut4 accommodation bill 通融票据；空头票据
;`c:Law4 accommodation party 汇票代发人
jg'"?KSU~ account balance 帐户余额；帐户结余
fKFD>u 0% account book 帐簿
I4w``""c account collected in advance 预收款项
sx;/xIU| account current book 往来帐簿
'_ Pb\
jK account of after-acquired property 事后取得的财产报告
m(:R (K(je account of defaulter 拖欠帐目
0vDvp`ie#4 account payable 应付帐款
#Dgu V account payee only [A/C payee only] 只可转帐；存入收款人帐户
Gs|a$^V|o account receivable 应收帐款
' Kkp!eZQ~ account receivable report 应收帐款报表
@oj_E0i3 account statement 结单；帐单；会计财务报表
< _pLmYI account title 帐户名称；会计科目
`|" o\Bg < accountant's report 会计师报告
Y>F Lc* h Accountant's Report Rules 会计师报告规则
>k@{NP2b accounting and auditing procedure 会计与审计程序；会计与核数程序
]
s 2ec Accounting Arrangements 《会计安排》
q[vO
mes accounting basis 会计基础
Sh-B! accounting by Official Receiver 破产管理署署长呈交的帐目
d^$cx(2$D Accounting Circular 《会计通告》
WdC7C K accounting class 会计类别
i@WO>+iB accounting date 记帐日期；会计结算日期
5syzh
S accounting for money 款项核算
]v@ng 8 Accounting Officer 会计主任
PIFZ '6gn accounting period 会计报告期；会计期
QjJlVlp accounting policy 会计政策；会计方针
X 2| Z! accounting practice 会计惯例
# z.\pd accounting principle 会计准则
rk ,64( accounting record 会计记录
+|+fDQI accounting report 会计报告
&.z-itiV Accounting Services Branch [Treasury] 会计事务部〔库务署〕
c<cYX;O Accounting Society of China 中国会计学会
wV$V X accounting statement 会计报表
wT;;B=u}G accounting system 会计制度；会计系统
GO ][`zZJ] accounting transaction 会计事项；帐务交易
o!y<:CGL accounting treatment 会计处理
Cx(HsJ! , accounting year 会计年度
> [T6/#M accretion 增值；添加
!{uV-c-5, accrual 应计项目；应累算数目
hN1 [*cF accrual basis 应计制；权责发生制
DX3jE p2 accrual basis accounting 应计制会计；权责发生制会计
7|" G
3ck accrue 应累算；应计
(lYC2i_b# accrued benefit 应累算利益
V)`Q0} accrued charges 应计费用
5y0LkuRR: accrued cumulative preference share dividend 应累算的累积优先股股息
CSm(yB{|pC accrued expenses 应累算费用
>i61+uzEd+ accrued interest payable 应付利息；应计未付利息
Mwj7*pxUh accrued interest receivable 应收利息；应计未收利息
hiR+cPSF accrued right 累算权益
b_~KtMO accruing profit 应累算的利润
s\3Z E11L accumulated fiscal reserve 累积财政储备
waV4~BdL accumulated profit 累积利润；滚存溢利
zCwb>v accumulated reserve 累积储备
#]} G{
P accumulation of surplus income 累积收益盈余
W`wT0kP?*] acquired assets 既得资产
4=* ml}RP acquisition 收购；购置；取得
2@ZuH^qhk acquisition cost 购置成本
_ 1$+S0G; acquisition expenses 购置费用
)@.ODW;` acquisition of 100% interest 收购全部股权
0b,{4DOD acquisition of control 取得控制权
xxdxRy9/ acquisition of fixed assets 购置固定资产
u`*$EP-% acquisition of shell “买壳”
E@="n<uS acquisition price 收购价
9 & Od7Cn
act of God 天灾
9' p
pb acting partner 执事合伙人
VD=F{| ^ active market 买卖活跃的市场；交投畅旺的市场；旺市
T5 BoOVgO active partner 积极参与的合伙人
o`ODz[ 04 active trading 交投活跃
= OA7$z[ actual circulation 实际流通
ue}lAW{q actual cost 实际成本
`jDmbD
+= actual expenditure 实际开支；实际支出
L w/ZKXDU2 actual income 实际入息；实际收入；实际收益
)jRaQ~Sm actual market 现货市场
'DH_ih Z actual price 现货价；实际价格
sE(mK<{pk actual profit 实际利润
K9'AYFse actual quotation 实盘；实际价位；实际报价
b@[5x v\J actual year basis 按实际年度计算
LGVGr actuals 实货
9n".Q-V;k actuarial investigation 精算调查
TUd=qnu actuarial principle 精算原则
|G-o&m" actuarial report 精算师报告
X _I.f6v{ Actuarial Society of Hong Kong 香港精算学会
s0'Xih sw6 actuarial valuation 精算师估值
s|8_R; actuary 精算师
IAn/ ?3a~ ad referendum agreement 暂定协议；有待覆核的协定
C
F< ad valorem duty 从价税；按值征税
;0++) :30V ad valorem duty system 从价税制
/E6 T t ad valorem fee 从价费
)'?@raB! ad valorem tariff 从价关税
gMZ?MG additional allowance 额外免税额
iW <B1'dp additional amount for unexpired risk 未过期风险的额外款额
,b8B)VZ? additional assessable profit 补加应评税利润
=
P {]3K additional assessment 补加评税
UbV} ! additional commitment 额外承担
} )r[q sv additional commitment vote 额外承担拨款
E|^~R}z) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
dCMW v~> additional dependent parent allowance 供养父母额外免税额
{mV,bg,}~ additional provision 额外拨款
Q1@V?`rkS{ additional stamp duty 附加印花税
} vdh k0 additional tax 补加税罚款；补加税款
uBC*7Mkm Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Ib8xvzR6I& adjudged bankrupt 被裁定破产
|"a%S,I' adjudicated bankrupt 裁定破产人
?en%m|}0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
M3dNG]3E adjudication of bankruptcy 裁定破产；宣告破产
L pdp'9>I adjudication of insolvency 裁定无力偿还债务
N;\by<snN adjusted actual 经调整的实数；调整后的实数
3AD^B\<gB adjusted current assets 经调整的流动资产；调整后的流动资产
R|AG N*. adjusted figure 经调整的数字；调整后的数额
jW+L0RkX adjusted liabilities 经调整的负债；调整后的负债
%.D @{O adjusted loss 经调整的亏损；调整后的亏损
%@jv\J
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
v
~%6!Tr adjusted profit 经调整的利润；调整后的利润
Lw.N3!e[ adjusted surplus 经调整的盈余额；调整后的盈余额
R :v` \ adjusted value 经调整的价值；调整后的价值
)f0t"lk adjustment 调整；修订；理算〔保险〕
5ff6 6CRw adjustment centre 调剂中心
PV%7 m7=x adjustment lag 调整过程的时间差距；调整时差
u3 7@9 adjustment mechanism 调整机制
%8+'L4 adjustment of loss 亏损调整
U;4:F{3m
adjustment process 调整过程；调整程序
S<LHNZu|^A adjustment range 调整幅度
%-:6#b z administered exchange rate 受管制汇率
KyAQzN 9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
d+fi g{<b administration expenses 行政费用
&`63"^y administration fee 手续费；行政费
)vk$]< $ administration in bankruptcy 破产管理
P Z;O
pp administration order 遗产管理令
xFS `#1 administrator 管理人；遗产管理人
Y0U<l1(| administrator of the estate 遗产管理人
p9 |r y+t admission of debt 债项承认书
F/}PN1# T admission of proof 接纳债权证明
^r$P&}Z\b advance 放贷款项；垫付款项；预支款项；预付款项
6?ylSQ]1 advance account 暂支帐目；预付款帐户
j4Cad advance compensation 预付补偿金
W!z=AL{ advance from shareholder 股东垫款
6kKIDE X advance pending reimbursement 预支以待日后付还
!UlG! 820 advanced economy 先进经济体系
/W/ =OPe advancement 预付；预付财产
8fJ- XFK$: advances warrant 垫款令
*A O/$K@Ma advancing 贷出
(3"V5r`*; adverse balance 逆差
KaHjL&! adverse exchange 逆汇
'8wA+N6Zr7 advertisement addressed to shareholders 在报章刊登的致股东通告
T.aY {Y advice for collection 托收通知书
?
S>"yAoe advice of drawing 提款通知书；汇票通知书
\=4[v-3 H advice of payment 付款通知
h4S,(*V$! Advisory Committee [Securities and Futures Commission]
4RNB\D 谘询委员会〔证券及期货事务监察委员会〕
i}+K;,Da:8 Advisory Committee on Diversification 经济多元化谘询委员会
{v56 k8uZ affidavit 誓章；遗产申报誓章
!5Kv9P79 affidavit of no receipt 述明无收款的誓章
\
M8; CN affiliate 联号；联营公司；附属公司
QVI4 <Rxg affiliated company 附属公司；联号；联营公司
FU~ Ip affirmation [estate duty] 非宗教式宣誓〔遗产税〕
W)?B{\ affordability 负担能力
=x9zy] African Development Bank [AfDB] 非洲开发银行
p^A9iieHp= after-acquired property 事后取得的财产
u-At k-2M after-hours dealing 市后交易
gz-}nCSi after-tax profit 税后盈利；税后利润；税后溢利
q3e %L agency agreement 代理协议
Y|g8xkI}XB agency expenses 代理机构的开支
8AVM(d@ agency fee 代理费
/A4zR Agency Law 《代理法》
X4lz?Y :* agent 代理人；承销人
jX!,xS%( agent of company 公司代理人
(5re'Pl agent's fee 代理人费；经纪费
)&<BQIv9/ aggregate 总计；总数；总体数字
B3]q*ERAo aggregate amount 总款额；总额
P|_>M SO1' aggregate assets and liabilities 总体资产与负债
sME 3s- aggregate at constant price 按固定价格计算的总体数字
ne4hR]: aggregate demand 总需求
hdp;/Qz& aggregate gross position 总持仓量
S
v$%-x^t aggregate limit 总限额
KQj5o>} 6 aggregate of salaries tax 合计薪俸税
I1S*=^Z_U aggregate performance 总体表现；总体业绩
%%}U
-*b aggregate supply 总体供应
/Zap'S/ aggregate surplus 总盈余
|vw0:\/ H aggregate total 整体总额
?`, <l#sj aggregate value 总值；合计价值
9"K EHf! aggregated basis 合计基准
r* fZS$e aggregated net chargeable income 合计应课税入息实额
YN#i^( aggregation 合并计算；合计；总和
oQ1>*[e<u aggregation of incomes of husband and wife 夫妇入息合并计算
|?hN l2m aggregation of property 财产的总和
9o"k
7$ agio 差价；贴水
[O>}% 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》
D.9qxM"Z> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
UmcP p 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》
Va"Q1 *" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
u+a"
'* 《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》
Eq=~S O% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
//n$#c _}u 《香港政府和大韩民国政府关于相互促进和保护投资协定》
HKbyi~ 8N= agreement for a settlement 授产协议
: a
@_GIC agreement for assignment 转让协议
FCnO vF65 agreement for sale 售卖协议；买卖协议
8i/5L=a"` agreement for sale and purchase 买卖协议
xr}3vJ7 agreement for the payment of interest 支付利息协议
(`\ DDJ[ agreement for the repayment of money 还款协议
mZQW>A]iE agreement of reinsurance 再保险协议
uT:'Kk b! Agricultural Bank of China 中国农业银行
@&#k[ 'c
air passenger departure tax 飞机乘客离境税
e` 9d &" Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7yM=$"'d airport tax 机场税
vVQ wuV alcohol duty 酒精税
r==d^ alienation 让与；让渡；转让
^S:S[0\, alimony 生活费；赡养费
gb+iy$o- All Ordinaries Index [AOI] 所有普通股指数
`Y>'*4a\ all risks 全险；综合险
D])&> All Sales Record for Stock Market 《股票市场成交报告》
vy&'A$ H Allied Capital Resources Limited 新联财务有限公司
Htl2CcZ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
C{( &Yy" allocation letter 拨款信件
j5\z7 allocation of fund 分配款项；预留款项
M3 MB{cA2 allocation of profit 利润分配；溢利分配
vZMb/}-o allocation warrant 拨款令
6 G.(o allotment 分配；配股
B' }h6ZH allotment notice 股份配售通知；配股通知
=r z7 x allotment of shares 股份分配
>T84NFdz+ allowable 可获宽免；免税的
lTb4quf8I allowable business loss 可扣除的营业亏损
|i_+b@Lul allowable expenses 可扣税的支出
4z<nJOEh[ allowance 免税额；津贴；备抵；准备金
9o%k [n allowance for debts 债项的免税额
]R%[cr allowance for depreciation by wear and tear 耗损折旧免税额
7PTw' +{ allowance for funeral expenses 殡殓费的免税额
Wh).%K(t allowance for inflation 为通货膨胀而预留的款项；通胀准备金
WB)pE' 5 allowance for repairs and outgoings 修葺及支出方面的免税额
` 1Ui allowance to debtor 给债务人的津贴
3( &k4 alteration of capital 资本更改
7v 'aw"~ alternate trustee 候补受托人
mok94XuK ) amalgamation 合并
+_ E^E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
r2ZSkP. ambit of charges 征税范围；收费范围
_[)f<`!g_V amended valuation 经修订的估值
To/6=$wto American Commodities Exchange 美国商品交易所
~jz!jF~I American Express Bank Limited 美国运通银行
UHyGW$B American Stock Exchange 美国证券交易所
&t)$5\r amortization 摊销
t@X{qm:%Z amount due from banks 存放银行同业的款项
c,>y1%V*S{ amount due from banks abroad 存放海外银行同业的款项
Ms<v81z5T amount due from holding companies 控股公司欠款
B*Z}=$1j amount due from local banks 存放本港银行同业的款项
i.Rxx, *? amount due to banks 银行同业的存款
+{~ cX] | amount due to banks abroad 海外银行同业的存款
V h ?5 amount due to holding companies 控股公司存款
_tlr8vL amount due to local banks 本港银行同业的存款
hTc
:'vq amount due to outport banks 外埠银行同业的存款
Xsk/U++ amount for note issue 发行纸币的款额
C6"{-{H amount of bond 担保契据的款额
@\U;?N~k amount of consideration 代价款额
Six2{b)p amount of contribution 供款数额
mUan(iJ amount of indebtedness 负债款额
h
?_@nQ! amount of principal of the loan 贷款本金额
= }ELu@\V[ amount of rates chargeable 应征差饷数额
D`'h8:\ amount of share capital 股本额
&?@gCVNO, amount of sums assured 承保款额
V~#8lu7; amount of variation 变动幅度
(N6=+dNY amount of vote 拨款数额
h3 e
%(a amount payable 应付款额
A&N$=9 .N1 amount receivable 应收款额
b.q /?
Y x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7Y?59
[ analysis 分析
ffW-R)U|3 ancillary risk 附属风险
\J(kevX annual account 周年帐目；周年帐目报表；年度决算；年结
G# L6; annual accounting date 年结日期
&( ZEs c annual allowance 每年免税额；年积金；年度津贴；年津
"M;[c 9 annual balance 年度余额
g '+2bQ annual disposable income 每年可动用收入
r}:D g
fn annual estimates 周年预算
v65]$%F? annual fee 年费
=qvn?I^/ annual general meeting 周年大会
zr ~4@JTS annual growth rate 年增率；每年增长率
wG&Z7 C b annual long-term supplement 长期个案每年补助金
Bx/)Sl@ annual pensionable emolument 可供计算退休金的年薪
}S"qU]>8a annual report 年报
!5qV}5 Annual Report on the Consumer Price Index 《消费物价指数年报》
vL#I+_ 2 annual return 周年报表；周年申报表；每年报税表格
c8N pk< Annual Return Rules 《周年报表规则》
>u\'k += annual review of consumer prices 每年消费物价回顾
ov5g`uud annual roll-forward basis 逐年延展方式
B?db`/G9 annual salary 年薪
)EK\3q annual statement 年度报表；年度决算表
e= XC$Jv 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
VtzBYza annuitant 年金受益人
&lo<sbd. annuity 年金
8%`h:fE annuity contract 年金合约
1@N4Y9o annuity on human life 人寿年金
-k
}L W4 antecedent debt 先前的债项
=)#<u9
qqL ante-dated cheque 倒填日期支票
_H@8qR anticipated expenditure 预期开支
]|N"jr?7H anticipated net profit 预期纯利
)xL_jSyh anticipated revenue 预期收入
^jXKM!}-E anti-inflation measure 反通货膨胀措施
| 2G rOM&S anti-inflationary stance 反通货膨胀立场
z%]3`_I apparent deficit 表面赤字
2q
UX"a4 apparent financial solvency 表面偿债能力
-UWyBM3c@ apparent partner 表面合伙人
= Qn8Y`U application for personal assessment 个人入息课税申请书
J|@O4 g application of fund 资金应用
O) )j application to release as liquidator and to destruct the books of accounts and documents
vl!o^_70 ( 申请免除清盘人职务及毁灭帐簿与文件
\'X-><1 appointed actuary 委任精算师
L*P*^I^1 appointed auditor 委任核数师；委任审计师
u`XZtF<vf appointed trustee 委任的受托人
C,8@V` appointer 委任人
=I9 hGj6 apportioned pro rata 按比例分摊
RDeI l& apportionment 分配；分摊
~(L&*/c Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
MH]?:]K9V apportionment formula 分摊方程式
+O1=Ao apportionment of estate duty 遗产税的分摊
1lsg|iVz appraisal 估价；评估
c ],Zw appreciable growth 可观增长
qL$\[( appreciable impact 显着影响
MIu'OJ"z~ appreciable increase 可观增长
8SBa w'a appreciation 增值；升值
:4>LtfA appreciation against other currencies 相对其他货币升值
%+dRjG ~TB appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}5d|y* appreciation tax 增值税
"2 }n(8 appropriation 拨款；拨用；拨付
dCWq~[[ appropriation account 拨款帐目
;`S n66& Appropriation Bill 拨款法案
>p3S,2SM appropriation-in-aid system 补助拨款办法
m~@Lt~LZs approved assets 核准资产
cr!s q.) s approved basket stock 认可一篮子证券
;?gR ,AKZ approved budget 核准预算
R?] S<Z approved charitable donation 认可慈善捐款
kqCUr|M.P approved charitable institution 认可慈善机构
"-Uqv @ approved currency 核准货币；认可货币
?aZ\D g{ approved estimates 核准预算
bR=TGL& approved estimates of expenditure 核准开支预算
_2<k,Dl;RY approved overseas insurer 核准海外保险人
oTeQY[%$ approved overseas trust company 核准海外信托公司
?osYs<k \ approved pooled investment fund 核准汇集投资基金
OQ<NB7'n0A approved provident fund scheme 认可公积金计划
=Q8$O
2TW approved provision 核准拨款
&RlYw#*1. approved redeemable share 核准可赎回股份
jG^OF5. approved regional stock 认可地区性证券
XE|" n approved retirement scheme 认可退休金计划
Uc j>gc= approved subordinated loan 核准附属贷款
A:?w1"7gT arbitrage 套戥；套汇；套利
*%dWNvN4X arbitrageur 套戥者；套汇者
rz Kn5Z arbitrary amount 临时款项
n{E + r arrangement 措施；安排；协定
-:V2Dsr6; arrears 欠款
M'xG.' arrears of pay 欠付薪酬
Z1 5b'^)?9 arrears of revenue 逾期未收税款；逾期未收的帐项
vFG Vz articles of association 组织章程；组织细则；组织章程细则
KkZ o|\V Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3]/Y= A ascertainment of profit 确定利润
G]I^ zd&P "Asia Clear" “亚洲结算系统”
H.TPKdVX Asia Commercial Bank Ltd. 亚洲商业银行有限公司
LYS[qLpf Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
I=V]_Ik4 N Asian Development Fund [ADF] 亚洲发展基金
D ?cE$P Asian dollar bond 亚洲美元债券
YwF\ Asian dollar market 亚洲美元市场
K/LoHWy+n* Asian dollar rate 亚洲美元利率
: ;Wh!8+j Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G; bE_O Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$@L}/MO asked price 沽盘；喊价；索价；卖方报价
zC$(/nZ
assessable income 应评税入息
?;Ge/~QU5 assessable loss 应评税亏损
ON$-g_s>) assessable profit 应评税利润
qgs Kbsl assessable value 应评税值
L3X[; |v} assessed profit 估定利润
%-[U;pJe; assessed value 经评估价值
4+r26S,T assessment 评税；评定；估价；评税单
MXuiQ;./ assessment number 评税编号；估价编号
n&}ILLc assessment of additional tax 补加税评税
0t}&32 lL& assessment of performance 业绩评估；实绩评价
' |K408i Assessor 评税主任
m_1BB$lyP2 asset price bubbles 资产价格泡沫
u:&Lf asset-backed securities 具资产保证的证券
NpY zN|W: assets accretion 资产增值
fmq9u(!R assets and liabilities 资产与负债
SgPvQ'\ assets betterment statement 资产递增表；资产改进表
[?Q$b5j/M assets lending 实物放款；有抵押贷款
<f`G@ assets of the company passing on the death 死者去世时转移的公司资产
XqTDLM& assets pledged as security for liabilities 用作负债抵押的资产
p/ inATH assets portfolio 资产投资组合
_8"%nV assets price 资产价格
) %& ~CW+ assets quality 资产质素
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'ybu&22 assets realization 资产变现
:*/ `"M)' assets refinancing arrangement 资产再集资安排
B>M @ ' assets securitization 资产证券化
2Fsv_t&*> assets situated outside Hong Kong 在香港以外地方的资产
Ox1#}7`0> assets stripping 削减资产；拆卖资产
JA~v:e c assets value 资产值
pe$l'ur assignee 承让人
myeez+@ m assignment 转让；转让书；转让契
vMV}M%~ assignment of interest 权益转让
~1v5H]T{ assignment of letters patent and trade mark 专利证书及商标转让
[q{[Avq f assignment of property 物业转让；物业转让书
YCd[ s[ assignment right 转让权
8/dx)*JCq assignor 转让人
/2e&fxxD associate 有联系的人；有关连人士；相联者；合伙人；联系人
G>);8T%l Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
N8^ AH8l associate member 附属会员
F"<TV&xf associated body corporate 相联法人团体
Ma,2_oq+ associated company 相联公司；联属公司
G F-\WD associated corporation 相联法团
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7` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
TZk.?@s5 公认会计师公会〔英国〕
?W(>Yefk Association of Futures Exchange Brokers 香港期货经纪协会
:_FnQ hzg Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
MIJ^ n(-G association of underwriters 承保人组织
r2]KP(T8| assumption of control 接管
-6OgM} assurance 担保；保险；转易；转易书
sV)) Z2sq assurance of interest 权益的转易
wjm _bEi at 19XX price 按一九ＸＸ年价格计算
yIL6Sb at a discount 按赔价计算；按贴水价格计算；打折扣
;5bzXW#U at a premium 按溢价计算；按升水价格计算
8(Ab
NQ at call 通知付款；按通知
n@)Kf
A)& at constant market price 按固定市价计算
#Jo#[-r at constant price 按固定价格计算
^T#bla893 at cost 按成本计算
tJ
NJ S at current market price 按当时市价计算；按现时市价计算
Oist>A$Z at current price 按当时价格计算；按现时价格计算
'51 8S"T @ at factor cost 按要素成本计算；按生产要素成本计算
U$fh ~w<[ at money-of-the-day price 按付款当日价格计算
ueyz@{On~ at or better 按指定或较佳价位〔买卖指令〕
?W*{% my at par 按面值计算；平价
W'BB FG at sight 见票即付
:QGd/JX$n` at the close 按收市盘
gua +-##) at the opening 按开市盘
[!ghI%VK attestation 见证；见证条款
I$Bu6x! at-the-money option 平价期权
?~vVS Y attorney 受权人；受托代表人
`*J;4Ju@ attornment 新拥有人承认书
0Y_?r$M attributable profit 可归属利润
arR9uxP attributable share value 可归属股份价值
0@K?'6 Auckland Stock Exchange 奥克兰证券交易所
,dTRM auction 拍卖
gkJL=, auctioneer 拍卖商
=z5'A|Wa=, audit 审计；核数
OO Hw-MW Audit Commission 审计署
mIK-a {?G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
@%7IZg;P6 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
&Hb;; Ic( audit review 帐目审查
J|9kWjOf+i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"0Wi-52=V audited account 审计帐目；经审计的帐目
INi9`M .h audited annual account 经审计的周年帐目
o=t@83Fh5 audited balance sheet 经审计的资产负债表
A{[joo auditor 核数师；核数主任；审计师
f4JmY1)@ auditor's certificate 核数师证明书；审计师证明书
cmLGMlF T auditor's report 核数师报告；审计师报告
M.|cl# Aussie bond 澳元债券
#y<KO`Es austerity budget 紧缩预算
0Jz5i4B Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
L\cd =&b` Australia All Ordinaries Index 澳洲所有普通股票指数
77FI&*q Australian Dollar [AUD] 澳元
#H'j;=]: Australian Options Market 澳大利亚期权市场
#DBg8 Australian Securities Commission 澳洲证券事务监察委员会
,g.*Mx`- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Z*+0gJ <Y Australian Stock Exchange 澳大利亚证券交易所
a'T8U1 Austrian Schilling [ATS] 奥地利先令
#Tz$ona authentication 认证；鉴证
~$I9%z 7@ authority to purchase 委托购买证；委购书
@%(Vi!Cv"R authorization 认可；核准；授权；授权书
"!ZQ`yl authorization by direction 指示授权
+3a} ~p W authorization by instruction 指令授权
<G9HV MiP authorization by warrant 令状授权
{|KFgQ'\ authorization of unit trust 单位信托的认可
R cZg/{[{ authorized agent 指定代理人
:]Nn(}, authorized capital 法定资本
(E{>L). ~ authorized clerk 出市员
)\ S 3Q authorized dealer 认可交易商
I~^t\iujs authorized financial institution 认可财务机构
5r&bk` authorized fund 认可基金
Frn<~ authorized fund house 获授权的基金公司；认可基金公司
PykVXZ7j; authorized institution 认可机构
InO;DA\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
s6q6)RD" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
e=>:(^CS authorized insurer 获授权保险人；获认可承保人
RP@U0o authorized investment 特准投资项目
3V(]*\L authorized person 获授权人
VjI=5)+~ authorized representative 获授权代表
"QKCZ8 _C authorized share capital 法定股本
)j/2Z-Ev:W automated quotation system 自动报价系统
y% Q0*
_ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_#UiY
ffa* 自动交易系统〔香港期货交易所有限公司〕
Y3_C':r automatic adjustment mechanism 自动调整机制
Wc*jTip automatic adjustment system 自动调整系统
y*G3dWb Automatic Clearing House 自动票据交换所
5 NR@<FE automatic exchange rates accumulation system 自动化汇率累集系统
}508wwv Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
z4qc)-
{L automatic teller machine [ATM] 自动柜员机
L@5j? N?F autopay 自动转帐
HUA{
P% available assets 可用资产
?XlPK Y available fiscal reserve 现存财政储备
!*?|*\B^I available profit 可用利润
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F Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
YE*%Y[" average 平均；平均数；海损
R_4 eME2LB average basic salary 平均基本薪金
d-sT +4o} average consumer expenditure 平均消费开支；一般消费开支
Sl;[9l2 average cost 平均成本
22T \ -g{ average cost of land production 增辟土地平均成本
t/wo
G9N average daily turnover 平均每日成交额
hCOCX_ average daily wage rate 平均每日工资率
aw923wEi average expenditure pattern 平均开支模式
gTS} 'w{ average growth rate 平均增长率
Ke;eI+P[ average net fixed assets 固定资产平均净值
Ao U Pq average of relatives 相对价格平均数
b9xvL R8 average price 平均价格
VnYcqeCm average propensity to consume 平均消费倾向；一般消费倾向
\ xJ_ )r average propensity to save 平均储蓄倾向；一般储蓄倾向
68U fuC average rate 平均率
]vflx^<? average revenue 平均收入；平均收益
'8yC wk average stock 平均库存；平均存货
'ti ~TG average yearly rent 平均年租
]#\De73K avoidance of double taxation 避免双重课税
d =p=eUd2 avoidance of tax 避税
