A:
y8un&LP A share Ａ股；甲类股份
RW|3d<Fj abatement of tax 减税；减扣免税额
\6xVIQ& 0 ABN AMRO Bank N.V. 荷兰银行
v7/ qJ9l above-the-line expenditure 线上项目支出；经常预算支出
2@aVoqrq# above-the-line receipt 线上项目收入；经常预算收入
j xr~cp?4 ABSA Asia Limited 南非联合亚洲有限公司
LQs2!]?HT absolute change 绝对数值变更
6nRD:CH)X absolute expenditure 实际开支
i9oi}$;J absolute guideline figure 绝对准则数字
pVt8z|p_;{ absolute interest 绝对权益
&la;Vu"dp absolute order of discharge 绝对破产解除令
fG5 U' Vw absolute profit margin 绝对利润幅度
m$:o+IH/ absolute value 实值；绝对值
b{t'Doe absolutely vested interest 绝对既得权益
}cG!93 absorbed cost 已吸收成本；已分摊成本
7!`, P absorption 吸收；分摊；合并
snV,rZ absorption rate 吸收率；摊配率；分摊率
s7<x~v+^ ACB Finance Limited 亚洲商业财务有限公司
FHI` / acceptable form of reciprocity 合理的互惠条件
P-VK=Y1q acceptable rate 适当利率；适当汇率
969*mcq' acceptance agreement 承兑协议
:'!,L0I|t acceptance for honour 参加承兑
PK5xnT: acceptor 承兑人；接受人；受票人
w7 ]@QTC acceptor for honour 参加承兑人
BXVmt!S5F accident insurance 意外保险
D`LcL|nmH Accident Insurance Association of Hong Kong 香港意外保险公会
,.uPlnB_ accident insurance scheme 意外保险计划
4*_9Gl accident year basis 意外年度基准
M
yr [ accommodation 通融；贷款
5 d S5, accommodation bill 通融票据；空头票据
jyf[O - accommodation party 汇票代发人
Qd 1Q~PBla account balance 帐户余额；帐户结余
nqt;Ge
M account book 帐簿
&V[m{. account collected in advance 预收款项
q7C>A`w account current book 往来帐簿
XU .FLN e account of after-acquired property 事后取得的财产报告
t+5JIQY> account of defaulter 拖欠帐目
v3Y/D1jd" account payable 应付帐款
m6)8L?B account payee only [A/C payee only] 只可转帐；存入收款人帐户
9Bl_t}0 account receivable 应收帐款
Im1e/F] account receivable report 应收帐款报表
[MYd15 account statement 结单；帐单；会计财务报表
eW]K ~SPd7 account title 帐户名称；会计科目
h \b]>q@ accountant's report 会计师报告
{SW}S_ Accountant's Report Rules 会计师报告规则
Ym5q#f)| accounting and auditing procedure 会计与审计程序；会计与核数程序
{
D1. Accounting Arrangements 《会计安排》
T2
0dZ8{y accounting basis 会计基础
]C-hl}iq accounting by Official Receiver 破产管理署署长呈交的帐目
]%3o" | Accounting Circular 《会计通告》
g6k@E,cI_ accounting class 会计类别
YsXP$y]g- accounting date 记帐日期；会计结算日期
z{ cI G8z accounting for money 款项核算
]n0kO& Accounting Officer 会计主任
v W
0m% accounting period 会计报告期；会计期
6yKr5t H4 accounting policy 会计政策；会计方针
6e$(-ai accounting practice 会计惯例
wGE:U` accounting principle 会计准则
Aq}]{gfQ1 accounting record 会计记录
_mKO 4Atw accounting report 会计报告
S,EXc^A7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
it!8+hvq9* Accounting Society of China 中国会计学会
16[>af0 <g accounting statement 会计报表
0 }k[s+^ accounting system 会计制度；会计系统
ig] * Z accounting transaction 会计事项；帐务交易
P'GX-H accounting treatment 会计处理
TGGeTtk= accounting year 会计年度
u<./ddC accretion 增值；添加
[L8Bg w1 accrual 应计项目；应累算数目
(t1:2WY@ accrual basis 应计制；权责发生制
1"009/| accrual basis accounting 应计制会计；权责发生制会计
cpp0Y^ accrue 应累算；应计
xCD|UC46?X accrued benefit 应累算利益
[ XjJsk, accrued charges 应计费用
<*~vZT i( accrued cumulative preference share dividend 应累算的累积优先股股息
Q i#%&Jz>f accrued expenses 应累算费用
Z16G accrued interest payable 应付利息；应计未付利息
WaQCq0Enj accrued interest receivable 应收利息；应计未收利息
/ NaI Mo 5 accrued right 累算权益
c$Js<[1 accruing profit 应累算的利润
&C<B=T"I accumulated fiscal reserve 累积财政储备
|_8- 3 accumulated profit 累积利润；滚存溢利
,2/qQD n/ accumulated reserve 累积储备
a1B_w#?8 accumulation of surplus income 累积收益盈余
0n|op:]BHM acquired assets 既得资产
bN@V=C 3 acquisition 收购；购置；取得
ZkkXITQkPM acquisition cost 购置成本
@k n0f` acquisition expenses 购置费用
^)conSm acquisition of 100% interest 收购全部股权
/i$E |[ acquisition of control 取得控制权
_` |Hk2O acquisition of fixed assets 购置固定资产
|AW[4Yn> acquisition of shell “买壳”
P* XLm acquisition price 收购价
K_',Gd4L act of God 天灾
s={A dQ acting partner 执事合伙人
hgX@?WWR active market 买卖活跃的市场；交投畅旺的市场；旺市
@dV'v{:, active partner 积极参与的合伙人
G eN('0 active trading 交投活跃
qi_[@da f? actual circulation 实际流通
{BKu'A actual cost 实际成本
f@T/^|`mh actual expenditure 实际开支；实际支出
ZFNM> C^ actual income 实际入息；实际收入；实际收益
2j` x^ actual market 现货市场
]fI v{[A_
actual price 现货价；实际价格
MbC7`Sp&i actual profit 实际利润
#.U ooFk+Y actual quotation 实盘；实际价位；实际报价
(EGsw o actual year basis 按实际年度计算
mnu4XE#| actuals 实货
So\(]S actuarial investigation 精算调查
Q5b?-
P actuarial principle 精算原则
A !No:?S actuarial report 精算师报告
}:7'C. ." Actuarial Society of Hong Kong 香港精算学会
?2_Oa%M actuarial valuation 精算师估值
3'8B rK actuary 精算师
*+re2O)Eh' ad referendum agreement 暂定协议；有待覆核的协定
e3UGYwQ ad valorem duty 从价税；按值征税
q
[Rqy !, ad valorem duty system 从价税制
tbF>"?FY/ ad valorem fee 从价费
Nt9M$ ?\P ad valorem tariff 从价关税
A1zM$
wDU additional allowance 额外免税额
*x2+sgSf_0 additional amount for unexpired risk 未过期风险的额外款额
|X k'd@< additional assessable profit 补加应评税利润
_>%P};G{> additional assessment 补加评税
2i*-ET additional commitment 额外承担
mBSa*s) additional commitment vote 额外承担拨款
W# E` h additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3t5`,R1@t additional dependent parent allowance 供养父母额外免税额
Ol6jx%Je` additional provision 额外拨款
XYhN;U}Z additional stamp duty 附加印花税
b[< r+e8 additional tax 补加税罚款；补加税款
mk8xNpk B Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?*|AcMw5 adjudged bankrupt 被裁定破产
^EWkJW,Yc adjudicated bankrupt 裁定破产人
T_|%n F-+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
&[ $ qA adjudication of bankruptcy 裁定破产；宣告破产
O-y/K2MC* adjudication of insolvency 裁定无力偿还债务
0B#9CxU% adjusted actual 经调整的实数；调整后的实数
R )MWO5 adjusted current assets 经调整的流动资产；调整后的流动资产
%^ f! = * adjusted figure 经调整的数字；调整后的数额
xD v$z.=Y adjusted liabilities 经调整的负债；调整后的负债
i"Hec9Ri adjusted loss 经调整的亏损；调整后的亏损
Md(Aqa A adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
AM cHR=/ adjusted profit 经调整的利润；调整后的利润
>UvLeS2h:y adjusted surplus 经调整的盈余额；调整后的盈余额
t+7h(?8L adjusted value 经调整的价值；调整后的价值
@^]wT_ r adjustment 调整；修订；理算〔保险〕
9J h"1i>x2 adjustment centre 调剂中心
j h0``{ adjustment lag 调整过程的时间差距；调整时差
l{ja2brX adjustment mechanism 调整机制
JpqZVu"7 adjustment of loss 亏损调整
PnkJ Wl <S adjustment process 调整过程；调整程序
<0T5W#H`D adjustment range 调整幅度
4$.$j=Ct." administered exchange rate 受管制汇率
GTL gj'B Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"<ua G?: administration expenses 行政费用
iq2)oC_ administration fee 手续费；行政费
'8\7(0$c administration in bankruptcy 破产管理
V/5.37FSb administration order 遗产管理令
CZ"~N` administrator 管理人；遗产管理人
?,uTH
4 administrator of the estate 遗产管理人
X- 2 rC admission of debt 债项承认书
a,g3 / admission of proof 接纳债权证明
s\i:;`l:=5 advance 放贷款项；垫付款项；预支款项；预付款项
|& OW_*l advance account 暂支帐目；预付款帐户
|^9+c2 advance compensation 预付补偿金
Xmr|k:z advance from shareholder 股东垫款
uvR9BL2= advance pending reimbursement 预支以待日后付还
JLo'=( advanced economy 先进经济体系
s+IU%y/9$a advancement 预付；预付财产
vFKX@wV S advances warrant 垫款令
gv)F`uRWA advancing 贷出
4G z5Ju adverse balance 逆差
?}|l ) adverse exchange 逆汇
};; \&# advertisement addressed to shareholders 在报章刊登的致股东通告
l3kYfq{";" advice for collection 托收通知书
+Tz Z
advice of drawing 提款通知书；汇票通知书
hbl%<ItI49 advice of payment 付款通知
P7ktr?V0a Advisory Committee [Securities and Futures Commission]
9 D@
$Y54 谘询委员会〔证券及期货事务监察委员会〕
ML@-@BaN Advisory Committee on Diversification 经济多元化谘询委员会
0qP&hybL[( affidavit 誓章；遗产申报誓章
OiBDI3,|+ affidavit of no receipt 述明无收款的誓章
RO.GD$ 3n affiliate 联号；联营公司；附属公司
z\64Qpfm affiliated company 附属公司；联号；联营公司
Axp#8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
b {Srd3 affordability 负担能力
y.,S}7l: African Development Bank [AfDB] 非洲开发银行
/){F0Zjjt after-acquired property 事后取得的财产
|^ !#x Tj after-hours dealing 市后交易
XfY ~q~f8 after-tax profit 税后盈利；税后利润；税后溢利
N6K%Wkz agency agreement 代理协议
X 'D ~#r agency expenses 代理机构的开支
"9F]Wv/ agency fee 代理费
&q~**^;' Agency Law 《代理法》
}#0MJ6L agent 代理人；承销人
Ip c2Qsa agent of company 公司代理人
S%+,:kq agent's fee 代理人费；经纪费
YdsY 2 aggregate 总计；总数；总体数字
LF o{,% B aggregate amount 总款额；总额
'2)c;/-E aggregate assets and liabilities 总体资产与负债
DXX(q k)6 aggregate at constant price 按固定价格计算的总体数字
xW|^2k aggregate demand 总需求
7C~qAI6Eg aggregate gross position 总持仓量
fDe4 [QQ8 aggregate limit 总限额
P(iZGOKUs= aggregate of salaries tax 合计薪俸税
CbPCj.MH aggregate performance 总体表现；总体业绩
0LI:R'P+P[ aggregate supply 总体供应
2K >tI9); aggregate surplus 总盈余
F:$Dz?F0v aggregate total 整体总额
% 1f, 8BM aggregate value 总值；合计价值
Ve/"9 ?Y_ aggregated basis 合计基准
w\(LG_n| aggregated net chargeable income 合计应课税入息实额
C\.mv |aW~ aggregation 合并计算；合计；总和
:CH *~o aggregation of incomes of husband and wife 夫妇入息合并计算
_`RzPIS^ aggregation of property 财产的总和
%Xm3m0nsv{ agio 差价；贴水
)HZUCi/F] 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》
\=n0@ 1Q=> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}mGOEG|F2 《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》
e<_yr>9g" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
JtB"Dh 《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》
bpe8
`b(# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
b1X.#pz7F 《香港政府和大韩民国政府关于相互促进和保护投资协定》
PT2b^PP agreement for a settlement 授产协议
"= H.$
+ agreement for assignment 转让协议
>&uG1q0p. agreement for sale 售卖协议；买卖协议
}qf9ra agreement for sale and purchase 买卖协议
t<`h(RczHI agreement for the payment of interest 支付利息协议
In1VW|4h agreement for the repayment of money 还款协议
-
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agreement of reinsurance 再保险协议
XD1 x*# Agricultural Bank of China 中国农业银行
9`[#4'1Mik air passenger departure tax 飞机乘客离境税
wLa^pI4p ^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
bXN-q! airport tax 机场税
*~p~IX{ alcohol duty 酒精税
[w iI alienation 让与；让渡；转让
9ICC2%j| alimony 生活费；赡养费
f X. V+.rj All Ordinaries Index [AOI] 所有普通股指数
>z=_V|^$ all risks 全险；综合险
o;#{N~4[$ All Sales Record for Stock Market 《股票市场成交报告》
s3G\L<~mB Allied Capital Resources Limited 新联财务有限公司
= mn jIp all-items index [Consumer Price Index] 总指数〔消费物价指数〕
m~K[ +P allocation letter 拨款信件
K?l1Gj allocation of fund 分配款项；预留款项
|=OO$z;q| allocation of profit 利润分配；溢利分配
F~Kd5-I@ allocation warrant 拨款令
mtfyhFk allotment 分配；配股
*q5 '~)W< allotment notice 股份配售通知；配股通知
]mU,y$IQ allotment of shares 股份分配
0 O{Y
Vk` allowable 可获宽免；免税的
Oto pA) allowable business loss 可扣除的营业亏损
?nm:e.S+? allowable expenses 可扣税的支出
!U02>X allowance 免税额；津贴；备抵；准备金
>M` swEj allowance for debts 债项的免税额
Kd_ WN;l allowance for depreciation by wear and tear 耗损折旧免税额
)G(6 = l* allowance for funeral expenses 殡殓费的免税额
YK#
QH"} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#=WDJ T: allowance for repairs and outgoings 修葺及支出方面的免税额
+MQvq\%tG allowance to debtor 给债务人的津贴
7f4R5c alteration of capital 资本更改
q.(p.uD alternate trustee 候补受托人
>40B
Fxc amalgamation 合并
uO$ujbWZ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
gbc^Lb ambit of charges 征税范围；收费范围
\!UNa le amended valuation 经修订的估值
S"|sD|xOb American Commodities Exchange 美国商品交易所
&77]h%B > American Express Bank Limited 美国运通银行
ivd w1g|)h American Stock Exchange 美国证券交易所
{Y5h*BD> amortization 摊销
my#qmI amount due from banks 存放银行同业的款项
FNZB M amount due from banks abroad 存放海外银行同业的款项
_/[n/"gn amount due from holding companies 控股公司欠款
'e6 W$?z amount due from local banks 存放本港银行同业的款项
C9-9cdW
H amount due to banks 银行同业的存款
UI~E NG amount due to banks abroad 海外银行同业的存款
}9C5U>? amount due to holding companies 控股公司存款
"X']_: F1a amount due to local banks 本港银行同业的存款
9X&Xs/B amount due to outport banks 外埠银行同业的存款
>/"XX,3 amount for note issue 发行纸币的款额
H*QN/{|RU amount of bond 担保契据的款额
~qNpPIrGr amount of consideration 代价款额
R|Ft@]
amount of contribution 供款数额
= #X sY,r amount of indebtedness 负债款额
A!v-[AI[ amount of principal of the loan 贷款本金额
TJtW?c7 amount of rates chargeable 应征差饷数额
@S~' m; amount of share capital 股本额
`
n{rzenPX amount of sums assured 承保款额
zIbl[ [M& amount of variation 变动幅度
BfOG e!Si amount of vote 拨款数额
=erA.u amount payable 应付款额
#SY 8Zv amount receivable 应收款额
X7kJWX Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7YbI|~ analysis 分析
Q:+Y-&||" ancillary risk 附属风险
< /y V annual account 周年帐目；周年帐目报表；年度决算；年结
D<7S
P,D annual accounting date 年结日期
OU=9fw annual allowance 每年免税额；年积金；年度津贴；年津
C# r_qn annual balance 年度余额
*f8,R"]-g annual disposable income 每年可动用收入
b* Ipg8n+ annual estimates 周年预算
.<Z7 K @ annual fee 年费
a73b/_zZ= annual general meeting 周年大会
ej,MmLu~^ annual growth rate 年增率；每年增长率
NrvS/ cI!t annual long-term supplement 长期个案每年补助金
hE:P'O1 annual pensionable emolument 可供计算退休金的年薪
mxHNK4/ annual report 年报
yh_s(>sh Annual Report on the Consumer Price Index 《消费物价指数年报》
Y,D\_il_ annual return 周年报表；周年申报表；每年报税表格
OxF\ Hm)( Annual Return Rules 《周年报表规则》
T
GMHo{ ] annual review of consumer prices 每年消费物价回顾
s)=L6t^a6 annual roll-forward basis 逐年延展方式
&3{:h annual salary 年薪
^OG^ %
x" annual statement 年度报表；年度决算表
Y tGH>0}h 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
cXJgdBwo annuitant 年金受益人
17D1 67\X annuity 年金
]CC=
\ < annuity contract 年金合约
MC#bo{Bq3- annuity on human life 人寿年金
M
_U $I7 antecedent debt 先前的债项
Z-4A`@p ante-dated cheque 倒填日期支票
NtTLvO6 anticipated expenditure 预期开支
e;3$7$n Pv anticipated net profit 预期纯利
j<deTK;. anticipated revenue 预期收入
aic6,>\!' anti-inflation measure 反通货膨胀措施
{>FA ~}cX. anti-inflationary stance 反通货膨胀立场
&P3B apparent deficit 表面赤字
B_5q}Bp< apparent financial solvency 表面偿债能力
W r)% C apparent partner 表面合伙人
>mF`XbS application for personal assessment 个人入息课税申请书
8KWT d application of fund 资金应用
`?JrC3 application to release as liquidator and to destruct the books of accounts and documents
#<'/s qL 申请免除清盘人职务及毁灭帐簿与文件
N83RsL "}_ appointed actuary 委任精算师
:o}7C%Q8 appointed auditor 委任核数师；委任审计师
x6DH0*[. appointed trustee 委任的受托人
= hl-c appointer 委任人
(f#W:]o/ apportioned pro rata 按比例分摊
LO"HwN43h apportionment 分配；分摊
bf;IJ|v^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4kX x(FE apportionment formula 分摊方程式
1Y9Ye?~jd apportionment of estate duty 遗产税的分摊
{bETHPCf appraisal 估价；评估
M~662]Ekk appreciable growth 可观增长
%aw /Y5 appreciable impact 显着影响
tDN-I5 q appreciable increase 可观增长
!y] Y'j appreciation 增值；升值
ZQBo|8* appreciation against other currencies 相对其他货币升值
uaDU+y wL appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6l_8Q w*5I appreciation tax 增值税
l3g6y 9; appropriation 拨款；拨用；拨付
30H:x@='9 appropriation account 拨款帐目
%\b5)p Appropriation Bill 拨款法案
6 AQ ;P appropriation-in-aid system 补助拨款办法
#-l k=> approved assets 核准资产
[/#n+sz.A approved basket stock 认可一篮子证券
}Xc |Z.6 approved budget 核准预算
CKBi-q FH approved charitable donation 认可慈善捐款
Mx r# approved charitable institution 认可慈善机构
{iQ<`,)Y approved currency 核准货币；认可货币
/asyj="N7 approved estimates 核准预算
&H4UVI approved estimates of expenditure 核准开支预算
u|:VQzPd- approved overseas insurer 核准海外保险人
P;_dil G approved overseas trust company 核准海外信托公司
jB1\L< P approved pooled investment fund 核准汇集投资基金
1~`g fHI4 approved provident fund scheme 认可公积金计划
] lO$ oO approved provision 核准拨款
A`N;vq, approved redeemable share 核准可赎回股份
;,4J:zvZdQ approved regional stock 认可地区性证券
|u}sX5/q approved retirement scheme 认可退休金计划
ptDA))7M/ approved subordinated loan 核准附属贷款
u k'<9 g^ arbitrage 套戥；套汇；套利
Cz a)s arbitrageur 套戥者；套汇者
9hguC yr@h arbitrary amount 临时款项
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B: arrangement 措施；安排；协定
Mvcl9 arrears 欠款
F 1zc4l6 arrears of pay 欠付薪酬
9MYt4 arrears of revenue 逾期未收税款；逾期未收的帐项
3p4bOT5 articles of association 组织章程；组织细则；组织章程细则
>y8Z{ALQ5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3o^V$N. ascertainment of profit 确定利润
57M oO "Asia Clear" “亚洲结算系统”
\ U-5&,fP Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7I44BC*R~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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Fv+[ Asian Development Fund [ADF] 亚洲发展基金
11-uJVO~* Asian dollar bond 亚洲美元债券
ud#8`/!mq Asian dollar market 亚洲美元市场
ih;TQ!c+b Asian dollar rate 亚洲美元利率
RCX4;,DHx Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
B+B v(p Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Z\7bp&& asked price 沽盘；喊价；索价；卖方报价
rFK
* assessable income 应评税入息
C4cg,>P7 assessable loss 应评税亏损
z`2d(KE? assessable profit 应评税利润
kt:%]ZZL assessable value 应评税值
6?iP z?5 assessed profit 估定利润
- 'VT assessed value 经评估价值
:|A db\b assessment 评税；评定；估价；评税单
Qp?+_<{ assessment number 评税编号；估价编号
u A,{C%? assessment of additional tax 补加税评税
6FmgK"t8 assessment of performance 业绩评估；实绩评价
2bC %P})m Assessor 评税主任
PJ.jgN(r asset price bubbles 资产价格泡沫
Z)&HqqT3p asset-backed securities 具资产保证的证券
a|53E<5X assets accretion 资产增值
r 1a{Y8? assets and liabilities 资产与负债
j,-7J*A~ assets betterment statement 资产递增表；资产改进表
F>Oh)VL,Ev assets lending 实物放款；有抵押贷款
~VGK#'X: assets of the company passing on the death 死者去世时转移的公司资产
$.cGRz assets pledged as security for liabilities 用作负债抵押的资产
|S}*M<0 assets portfolio 资产投资组合
gjWH
}(K assets price 资产价格
a[!d)Y:zx assets quality 资产质素
;7A, 'y4f assets realization 资产变现
c,fedH ; assets refinancing arrangement 资产再集资安排
[aC9vEso! assets securitization 资产证券化
atAA[~ assets situated outside Hong Kong 在香港以外地方的资产
`->k7a0<b1 assets stripping 削减资产；拆卖资产
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assets value 资产值
l`]!)j|+ assignee 承让人
hzH 5 K assignment 转让；转让书；转让契
O:x%!-w assignment of interest 权益转让
PWU#` >4 assignment of letters patent and trade mark 专利证书及商标转让
=w8 YZs8w assignment of property 物业转让；物业转让书
Lgfr"{C assignment right 转让权
srkOa d assignor 转让人
< KA@A} associate 有联系的人；有关连人士；相联者；合伙人；联系人
Qw-qcG Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Dw[Q,SE associate member 附属会员
qTGy\i associated body corporate 相联法人团体
ZSSgc0u^? associated company 相联公司；联属公司
?yb{DZ46 associated corporation 相联法团
5`DH\VD.j Association of Chartered Certified Accountants [ACCA] [United Kingdom]
zK92:+^C 公认会计师公会〔英国〕
BkeP?X Association of Futures Exchange Brokers 香港期货经纪协会
F"C Yrt Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
B;Z^.3 association of underwriters 承保人组织
sJlKN assumption of control 接管
A%O#S<sa assurance 担保；保险；转易；转易书
E=QQZ\w assurance of interest 权益的转易
(Vv] : Y] at 19XX price 按一九ＸＸ年价格计算
/0uinx at a discount 按赔价计算；按贴水价格计算；打折扣
eH8.O at a premium 按溢价计算；按升水价格计算
k}.nH"AQ at call 通知付款；按通知
B=r/(e at constant market price 按固定市价计算
[ub\DL l at constant price 按固定价格计算
\nWpV7TSN at cost 按成本计算
(jG$M= q- at current market price 按当时市价计算；按现时市价计算
J_@4 J7 at current price 按当时价格计算；按现时价格计算
M2S|$6t: at factor cost 按要素成本计算；按生产要素成本计算
yw<xv-Q=i at money-of-the-day price 按付款当日价格计算
D=vq<X' at or better 按指定或较佳价位〔买卖指令〕
-tdG} Gu at par 按面值计算；平价
CQ[-Cp7 at sight 见票即付
Zv\b`Cf } at the close 按收市盘
"!?bC#d#( at the opening 按开市盘
+bn w,B>< attestation 见证；见证条款
AlxS?f2w at-the-money option 平价期权
OEW,[d attorney 受权人；受托代表人
H/&Q,9sU21 attornment 新拥有人承认书
buXG32; attributable profit 可归属利润
> xKRU 5 attributable share value 可归属股份价值
t@n (a Auckland Stock Exchange 奥克兰证券交易所
U'G ` Q0n auction 拍卖
QEKFuY<E+ auctioneer 拍卖商
bl<7[J. audit 审计；核数
z;fSd Audit Commission 审计署
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6dT5x8u Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
lz 6 A j 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
r|@?v , audit review 帐目审查
m5X=P5U Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Se8y-AL6x> audited account 审计帐目；经审计的帐目
`.g8JC\_m audited annual account 经审计的周年帐目
88j
;7 audited balance sheet 经审计的资产负债表
?g4|EV-56 auditor 核数师；核数主任；审计师
nW_ auditor's certificate 核数师证明书；审计师证明书
~24 31<YV auditor's report 核数师报告；审计师报告
PEIr-qs%D Aussie bond 澳元债券
dDbC0} x/ austerity budget 紧缩预算
<GRf%zJ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9A(K_ d-!H Australia All Ordinaries Index 澳洲所有普通股票指数
+GU16+w~E Australian Dollar [AUD] 澳元
\k_3IP?o= Australian Options Market 澳大利亚期权市场
!ei20@ Australian Securities Commission 澳洲证券事务监察委员会
4?& a?*M Australian Society of Certified Practising Accountants 澳洲执业会计师公会
M3 u8NRd5| Australian Stock Exchange 澳大利亚证券交易所
% U7f9 Austrian Schilling [ATS] 奥地利先令
4/WCs$ authentication 认证；鉴证
QB,ad authority to purchase 委托购买证；委购书
2v1&%x:y# authorization 认可；核准；授权；授权书
-Wk"o?} q authorization by direction 指示授权
*XO KH +_u authorization by instruction 指令授权
MlE~ gCD authorization by warrant 令状授权
h';v'"DoW` authorization of unit trust 单位信托的认可
e&4u^ '+K authorized agent 指定代理人
CD[=z)<z{ authorized capital 法定资本
G\ZRNb authorized clerk 出市员
|l(lrJ{ authorized dealer 认可交易商
B31-< w authorized financial institution 认可财务机构
q"<- authorized fund 认可基金
y(h(mr authorized fund house 获授权的基金公司；认可基金公司
nF$)F?|| authorized institution 认可机构
~|C1$.- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{~g authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,z )NKt# authorized insurer 获授权保险人；获认可承保人
ss8v4@C authorized investment 特准投资项目
#!,`EU authorized person 获授权人
86F+N _>Z authorized representative 获授权代表
12xP)*:$ authorized share capital 法定股本
>8O=^7 automated quotation system 自动报价系统
Bqlc+d: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
\Pmk`^T 自动交易系统〔香港期货交易所有限公司〕
)#~fS28j automatic adjustment mechanism 自动调整机制
!!%nl_I( automatic adjustment system 自动调整系统
B1#>$"_0}= Automatic Clearing House 自动票据交换所
> C&<dO# i automatic exchange rates accumulation system 自动化汇率累集系统
M~F2cX W Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Sf SEA^@| automatic teller machine [ATM] 自动柜员机
\<x_96jt!\ autopay 自动转帐
#@s~V<rW available assets 可用资产
<" l;l~Y1 available fiscal reserve 现存财政储备
, %O3^7i available profit 可用利润
`f+g A Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
E*CQG;^=N average 平均；平均数；海损
1|w:xG^ average basic salary 平均基本薪金
?Hxg x average consumer expenditure 平均消费开支；一般消费开支
q.[ [ c average cost 平均成本
A!Ct,%
average cost of land production 增辟土地平均成本
[W= S8> average daily turnover 平均每日成交额
6_K#,_oZ average daily wage rate 平均每日工资率
aEdJ ri average expenditure pattern 平均开支模式
>/kG5]zxY average growth rate 平均增长率
%]$p ^m average net fixed assets 固定资产平均净值
w!w _` 7[ average of relatives 相对价格平均数
6FIoWG"x average price 平均价格
R bc2g"] average propensity to consume 平均消费倾向；一般消费倾向
FXEfD" average propensity to save 平均储蓄倾向；一般储蓄倾向
D K_v{R average rate 平均率
u!Nfoq&'u average revenue 平均收入；平均收益
V?dK *8s average stock 平均库存；平均存货
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C3 lf- average yearly rent 平均年租
&\` a5[ avoidance of double taxation 避免双重课税
QN&^LaB<T avoidance of tax 避税
