A:
=e8L7_; A share Ａ股；甲类股份
Wx)U<:^e abatement of tax 减税；减扣免税额
WAXts]= ABN AMRO Bank N.V. 荷兰银行
lN >C#e<] above-the-line expenditure 线上项目支出；经常预算支出
]~S+nl yd< above-the-line receipt 线上项目收入；经常预算收入
Ca@=s ABSA Asia Limited 南非联合亚洲有限公司
L 2.`1Aag absolute change 绝对数值变更
6*aa[,> absolute expenditure 实际开支
xf"5<PTW</ absolute guideline figure 绝对准则数字
)]c3bMVE- absolute interest 绝对权益
5vX 8mPR_ absolute order of discharge 绝对破产解除令
N^( lUba absolute profit margin 绝对利润幅度
s~X*U&}5 absolute value 实值；绝对值
,,gL rV k absolutely vested interest 绝对既得权益
@ PoFxv absorbed cost 已吸收成本；已分摊成本
[ 7Lxt absorption 吸收；分摊；合并
h<' 5q&y absorption rate 吸收率；摊配率；分摊率
X0Z- 1bs ACB Finance Limited 亚洲商业财务有限公司
14n="-9 acceptable form of reciprocity 合理的互惠条件
?t0zs q acceptable rate 适当利率；适当汇率
t)gi.Ed1"L acceptance agreement 承兑协议
$W {yK+N acceptance for honour 参加承兑
0SY f<$ acceptor 承兑人；接受人；受票人
}pE~85h4M acceptor for honour 参加承兑人
yaRcBT? accident insurance 意外保险
}{wTlR.] Accident Insurance Association of Hong Kong 香港意外保险公会
q bZ,K@0 accident insurance scheme 意外保险计划
k/_8!^:' accident year basis 意外年度基准
A?IZ(
Zx(` accommodation 通融；贷款
Zp (=[n5 accommodation bill 通融票据；空头票据
*M&VqG4P9w accommodation party 汇票代发人
7}'A)C>J; account balance 帐户余额；帐户结余
of'ZNQ/ account book 帐簿
xa{<R+LR account collected in advance 预收款项
UhSh(E8p> account current book 往来帐簿
}xf= 'lE account of after-acquired property 事后取得的财产报告
\%Ah^U)gS account of defaulter 拖欠帐目
UGmuX:@y76 account payable 应付帐款
6/mkJj+" account payee only [A/C payee only] 只可转帐；存入收款人帐户
<cDKGd account receivable 应收帐款
B]|6`UfB account receivable report 应收帐款报表
cN uHXaWp account statement 结单；帐单；会计财务报表
O J35En account title 帐户名称；会计科目
1J-Qh<Q accountant's report 会计师报告
oF; %^XFp Accountant's Report Rules 会计师报告规则
fys5-1@-p accounting and auditing procedure 会计与审计程序；会计与核数程序
Cgz&@@j,] Accounting Arrangements 《会计安排》
,yk PQz O accounting basis 会计基础
"B9[cDM& accounting by Official Receiver 破产管理署署长呈交的帐目
rmPne8D=c( Accounting Circular 《会计通告》
$AA~]'O>6: accounting class 会计类别
i5
L:L accounting date 记帐日期；会计结算日期
){+ [$@9 accounting for money 款项核算
Jtp>m?1Ve Accounting Officer 会计主任
kUn2RZ6$# accounting period 会计报告期；会计期
A,m4WO_q3 accounting policy 会计政策；会计方针
6.U "_% accounting practice 会计惯例
ShWHHU(QQ accounting principle 会计准则
I%}L@fZ accounting record 会计记录
b|sc'eP#? accounting report 会计报告
-XBKOybHBO Accounting Services Branch [Treasury] 会计事务部〔库务署〕
l_c^ .D Accounting Society of China 中国会计学会
y@o9~? M accounting statement 会计报表
Pqy-gWOv accounting system 会计制度；会计系统
1z~k1usRK accounting transaction 会计事项；帐务交易
i1qS ns accounting treatment 会计处理
lo+xo;Nd accounting year 会计年度
T[0V%Br{d+ accretion 增值；添加
wv , GBZ-f accrual 应计项目；应累算数目
L!;^ #g accrual basis 应计制；权责发生制
VLcyPM@"Q! accrual basis accounting 应计制会计；权责发生制会计
xClRO,- accrue 应累算；应计
Qm.z@DwFM{ accrued benefit 应累算利益
9?uqQ accrued charges 应计费用
l^k+E-w\ accrued cumulative preference share dividend 应累算的累积优先股股息
G*i.a*9<) accrued expenses 应累算费用
XVQL. A7 accrued interest payable 应付利息；应计未付利息
0 jR){G9+ accrued interest receivable 应收利息；应计未收利息
bnijM/73 accrued right 累算权益
[O^}rUqq accruing profit 应累算的利润
.aNO( /kO accumulated fiscal reserve 累积财政储备
IWAj Mwo accumulated profit 累积利润；滚存溢利
DVObrL)znL accumulated reserve 累积储备
0jBKCu accumulation of surplus income 累积收益盈余
fd4;mc1T acquired assets 既得资产
A)8rk_92Q acquisition 收购；购置；取得
C@%iQ ]= acquisition cost 购置成本
0/ut:RV0 acquisition expenses 购置费用
VR "u* acquisition of 100% interest 收购全部股权
+.w[6 acquisition of control 取得控制权
A?e,U, acquisition of fixed assets 购置固定资产
F?7u~b|@{ acquisition of shell “买壳”
F(deu^s%{ acquisition price 收购价
BS N6|W act of God 天灾
[ L
acting partner 执事合伙人
f, |QAj=a active market 买卖活跃的市场；交投畅旺的市场；旺市
f[x~)= active partner 积极参与的合伙人
y'^F,WTM active trading 交投活跃
'r~8 actual circulation 实际流通
P"b8!k? actual cost 实际成本
WPIZi[hBs actual expenditure 实际开支；实际支出
,ohmc \*J actual income 实际入息；实际收入；实际收益
(I[s3EnhS actual market 现货市场
\H^;'agA actual price 现货价；实际价格
R6 ;jY/*# actual profit 实际利润
0} B?sNr actual quotation 实盘；实际价位；实际报价
k!&:(] actual year basis 按实际年度计算
mKM,kY actuals 实货
{t&*>ma6) actuarial investigation 精算调查
YNI;h%w actuarial principle 精算原则
6;gLwOeOHY actuarial report 精算师报告
n[|6khO L- Actuarial Society of Hong Kong 香港精算学会
}"hW b( actuarial valuation 精算师估值
p+$+MeBz actuary 精算师
~Po<(A}`f ad referendum agreement 暂定协议；有待覆核的协定
7SaiS_{: ad valorem duty 从价税；按值征税
0*/kGvw`i ad valorem duty system 从价税制
>Co)2d] ad valorem fee 从价费
40u7fojg2 ad valorem tariff 从价关税
[_V:) additional allowance 额外免税额
B_hPcmB additional amount for unexpired risk 未过期风险的额外款额
tU{\ev$x additional assessable profit 补加应评税利润
Bhe{L?}0 additional assessment 补加评税
:5jexz."M additional commitment 额外承担
z|I0-1tAK additional commitment vote 额外承担拨款
L/yaVU{aEb additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
p-xd k|'[ additional dependent parent allowance 供养父母额外免税额
) &:L'N additional provision 额外拨款
`"c' z; additional stamp duty 附加印花税
eQ;Q4 additional tax 补加税罚款；补加税款
[X<Pk Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ywO mQcZ adjudged bankrupt 被裁定破产
{ D+Ym%n adjudicated bankrupt 裁定破产人
l[oe*aYN7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
A @2Bs 5F adjudication of bankruptcy 裁定破产；宣告破产
gqfDa cDJL adjudication of insolvency 裁定无力偿还债务
vQgq]mA? adjusted actual 经调整的实数；调整后的实数
q(H ip<6p adjusted current assets 经调整的流动资产；调整后的流动资产
_w>uI57U adjusted figure 经调整的数字；调整后的数额
hO
\/ adjusted liabilities 经调整的负债；调整后的负债
x#r<,uNn, adjusted loss 经调整的亏损；调整后的亏损
{~'H adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
0q#"clw adjusted profit 经调整的利润；调整后的利润
w#9_eq|3 adjusted surplus 经调整的盈余额；调整后的盈余额
DkdL#sV adjusted value 经调整的价值；调整后的价值
G>K@AW # adjustment 调整；修订；理算〔保险〕
wt?o
7R2 adjustment centre 调剂中心
lL0M^Nv adjustment lag 调整过程的时间差距；调整时差
UV@0gdy[ adjustment mechanism 调整机制
~8{sA5y adjustment of loss 亏损调整
< *wM=aq adjustment process 调整过程；调整程序
{[W(a<%bXm adjustment range 调整幅度
Hhl-E:"H` administered exchange rate 受管制汇率
i%F<AY\O) Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4-^[%&>} administration expenses 行政费用
`N'V#)Pi administration fee 手续费；行政费
`*_CElpP" administration in bankruptcy 破产管理
)%F5t&lum administration order 遗产管理令
.3X Y&6 administrator 管理人；遗产管理人
:o8MUXH$ administrator of the estate 遗产管理人
T$mbk3P admission of debt 债项承认书
2 hq\n< admission of proof 接纳债权证明
:c=.D;, advance 放贷款项；垫付款项；预支款项；预付款项
snC/H G 7 advance account 暂支帐目；预付款帐户
? \y%]1 advance compensation 预付补偿金
s`;f 2B/| advance from shareholder 股东垫款
J 'Sm0 advance pending reimbursement 预支以待日后付还
5k$vlC#[H advanced economy 先进经济体系
].m qxf advancement 预付；预付财产
JN(-.8< advances warrant 垫款令
/{*$JF advancing 贷出
v"!4JZ%K adverse balance 逆差
L l}yJ#3, adverse exchange 逆汇
=w%O a< advertisement addressed to shareholders 在报章刊登的致股东通告
v&;:^jJ8 advice for collection 托收通知书
Ow/@Z7~ advice of drawing 提款通知书；汇票通知书
z9
($. advice of payment 付款通知
8ObeiVXf) Advisory Committee [Securities and Futures Commission]
r\qz5G *6 谘询委员会〔证券及期货事务监察委员会〕
Dl,`\b@Fw3 Advisory Committee on Diversification 经济多元化谘询委员会
#*^+F?o,( affidavit 誓章；遗产申报誓章
6q/ ?-Qcy affidavit of no receipt 述明无收款的誓章
#g9ZX16} affiliate 联号；联营公司；附属公司
J2M(1g)t9 affiliated company 附属公司；联号；联营公司
Mvcfk$pA affirmation [estate duty] 非宗教式宣誓〔遗产税〕
qL K?%?.N< affordability 负担能力
h "W8N+e\ African Development Bank [AfDB] 非洲开发银行
L:R<e#kgS after-acquired property 事后取得的财产
a9 Y5 after-hours dealing 市后交易
,D=fFp n after-tax profit 税后盈利；税后利润；税后溢利
[TTSA2 agency agreement 代理协议
QG3&p< agency expenses 代理机构的开支
A)NkT`<) agency fee 代理费
'EhBRU% Agency Law 《代理法》
,w j"! o# agent 代理人；承销人
i.y)mcB4 agent of company 公司代理人
]A+o>#n}x agent's fee 代理人费；经纪费
`I;F $ `\ aggregate 总计；总数；总体数字
] d?x$> aggregate amount 总款额；总额
zm#nV
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K=\O5#F?3 aggregate at constant price 按固定价格计算的总体数字
\'v(Xp6 aggregate demand 总需求
Ak BMwV aggregate gross position 总持仓量
QP(BZJ C aggregate limit 总限额
I;MD>%[W, aggregate of salaries tax 合计薪俸税
q|(W-h+ aggregate performance 总体表现；总体业绩
mUP. rb6 aggregate supply 总体供应
\>Zvev!s
aggregate surplus 总盈余
$l[Rh1z`;+ aggregate total 整体总额
27Emm
c aggregate value 总值；合计价值
md Gwh7/3 aggregated basis 合计基准
.* /Fucr aggregated net chargeable income 合计应课税入息实额
n1v5Q2xw aggregation 合并计算；合计；总和
zGlZ!t: aggregation of incomes of husband and wife 夫妇入息合并计算
Ud(`V:d aggregation of property 财产的总和
tkKJh !Q7 agio 差价；贴水
< V&5P3)d9 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》
q_fam,9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@{HrJ/4%:& 《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》
ROb\Rx m Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
z j{s}* 《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》
b/("Y.r= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
nv/ [I,nw 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_lxco=qd=% agreement for a settlement 授产协议
j}J Z
agreement for assignment 转让协议
kU l agreement for sale 售卖协议；买卖协议
^+|De}`u agreement for sale and purchase 买卖协议
k;^
: agreement for the payment of interest 支付利息协议
{S.>BXX agreement for the repayment of money 还款协议
mTDVlw0dh agreement of reinsurance 再保险协议
Ctu?o+^;z Agricultural Bank of China 中国农业银行
{8RFK4! V@ air passenger departure tax 飞机乘客离境税
5FeFN) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m_NCx]#e
airport tax 机场税
r%]Qlt ~K alcohol duty 酒精税
Sv[ 5NZn0& alienation 让与；让渡；转让
#1nJ(-D+ alimony 生活费；赡养费
I:j 3sy All Ordinaries Index [AOI] 所有普通股指数
@mQ:7-,~ all risks 全险；综合险
Dt}rR[yJ All Sales Record for Stock Market 《股票市场成交报告》
r7m D{0s* Allied Capital Resources Limited 新联财务有限公司
3251Vq % all-items index [Consumer Price Index] 总指数〔消费物价指数〕
VR? ^HA9 allocation letter 拨款信件
N:5[,O<m_ allocation of fund 分配款项；预留款项
Jf;?XP ]z allocation of profit 利润分配；溢利分配
fz _nsVD allocation warrant 拨款令
SX0_v_%M allotment 分配；配股
1 OaXo! allotment notice 股份配售通知；配股通知
9)dfL?x8V{ allotment of shares 股份分配
pbXi9|bI allowable 可获宽免；免税的
DvXHK allowable business loss 可扣除的营业亏损
15\Ph[6g allowable expenses 可扣税的支出
BRRj$)u allowance 免税额；津贴；备抵；准备金
R!\EK H allowance for debts 债项的免税额
, \)a_@@k allowance for depreciation by wear and tear 耗损折旧免税额
Rd*[%) allowance for funeral expenses 殡殓费的免税额
E+95WF|4k" allowance for inflation 为通货膨胀而预留的款项；通胀准备金
u ,. 3 allowance for repairs and outgoings 修葺及支出方面的免税额
/B3R1kNf| allowance to debtor 给债务人的津贴
>h ~IfZU1 alteration of capital 资本更改
J4$!
68 alternate trustee 候补受托人
<cN~jv-w$ amalgamation 合并
<[ Xw )/ # ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
CB\{! ambit of charges 征税范围；收费范围
%r{3wH# D@ amended valuation 经修订的估值
iI1n2>V3y American Commodities Exchange 美国商品交易所
#s-iy+/1oN American Express Bank Limited 美国运通银行
z ,SYw &S American Stock Exchange 美国证券交易所
6aft$A}XnD amortization 摊销
3Hi+Z}8 amount due from banks 存放银行同业的款项
d tStTT amount due from banks abroad 存放海外银行同业的款项
P yC0Q\$% amount due from holding companies 控股公司欠款
~"x5U{K48S amount due from local banks 存放本港银行同业的款项
}ET,ysa amount due to banks 银行同业的存款
+|cI:|H> amount due to banks abroad 海外银行同业的存款
}
l 667N amount due to holding companies 控股公司存款
KxGX\
amount due to local banks 本港银行同业的存款
t0&@h\K amount due to outport banks 外埠银行同业的存款
koG{
|elgB amount for note issue 发行纸币的款额
,U,By~s amount of bond 担保契据的款额
&7mW9] amount of consideration 代价款额
Pn.bVV: amount of contribution 供款数额
.>g1 $rj amount of indebtedness 负债款额
xg`h 40c amount of principal of the loan 贷款本金额
NR%Y+8^M amount of rates chargeable 应征差饷数额
Nil}js27 amount of share capital 股本额
RrrK*Fk8= amount of sums assured 承保款额
[4Ll0GSp amount of variation 变动幅度
<Q < Aw P amount of vote 拨款数额
+ ]xFoH
amount payable 应付款额
+ZsX*/TOn amount receivable 应收款额
#EO1`9f48x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
g:ErZ;[ analysis 分析
?WI3/>:< ancillary risk 附属风险
+YY8h>hj annual account 周年帐目；周年帐目报表；年度决算；年结
MZ v]s annual accounting date 年结日期
FjfN3#qlg annual allowance 每年免税额；年积金；年度津贴；年津
\kIMDg3} annual balance 年度余额
z$lF)r:Bc annual disposable income 每年可动用收入
:t$aN|>y annual estimates 周年预算
\ 0;(VLN'U annual fee 年费
qNgd33u1 annual general meeting 周年大会
7v}x?I annual growth rate 年增率；每年增长率
/c# `5L[ annual long-term supplement 长期个案每年补助金
D87|q4 annual pensionable emolument 可供计算退休金的年薪
jn%kG ~]'Q annual report 年报
'm=*u
SJK Annual Report on the Consumer Price Index 《消费物价指数年报》
* A|-KKo\ annual return 周年报表；周年申报表；每年报税表格
LE^G&<! Annual Return Rules 《周年报表规则》
R0U e0pF7 annual review of consumer prices 每年消费物价回顾
+t)n;JHN annual roll-forward basis 逐年延展方式
l]!9$ annual salary 年薪
1nh tM annual statement 年度报表；年度决算表
v`[Eb27W. 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
@DAF 6ygs annuitant 年金受益人
zdun,`6 annuity 年金
@ez Tbc3 annuity contract 年金合约
NtGn88='{ annuity on human life 人寿年金
V}w ;Y?] J antecedent debt 先前的债项
|aToUi.Q% ante-dated cheque 倒填日期支票
uwIc963 anticipated expenditure 预期开支
Z{NC9 anticipated net profit 预期纯利
Q />L_S anticipated revenue 预期收入
[`=LTBt anti-inflation measure 反通货膨胀措施
Fig&&b a anti-inflationary stance 反通货膨胀立场
&F$:Q:* * apparent deficit 表面赤字
?NNn:t iD apparent financial solvency 表面偿债能力
R5_i15< apparent partner 表面合伙人
2
+5e0/_V application for personal assessment 个人入息课税申请书
xFv;1Q application of fund 资金应用
+?D6T!) application to release as liquidator and to destruct the books of accounts and documents
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g$ 申请免除清盘人职务及毁灭帐簿与文件
'BMy 8 appointed actuary 委任精算师
C_:k8? appointed auditor 委任核数师；委任审计师
%i0?UpA appointed trustee 委任的受托人
@R~5- m appointer 委任人
VzS&`d.h apportioned pro rata 按比例分摊
_A_ A$N~9 apportionment 分配；分摊
DrW#v-d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]1-z! B 4K apportionment formula 分摊方程式
}f>H\iJe apportionment of estate duty 遗产税的分摊
uZKP"Oy appraisal 估价；评估
]L PQYL appreciable growth 可观增长
>"3>s % appreciable impact 显着影响
s=I'e/"7 appreciable increase 可观增长
Y]aW)u appreciation 增值；升值
_#$9 y1bd appreciation against other currencies 相对其他货币升值
0Sl]!PZR1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
u8zbYd3 appreciation tax 增值税
"](6lB1Oe appropriation 拨款；拨用；拨付
N^?9ZO appropriation account 拨款帐目
z +2V4s = Appropriation Bill 拨款法案
{y
kYW%3s appropriation-in-aid system 补助拨款办法
vW,snxK6y& approved assets 核准资产
r PzQ8< approved basket stock 认可一篮子证券
Ac k}QzXO approved budget 核准预算
}peBR80tQ approved charitable donation 认可慈善捐款
Jw n AW}= approved charitable institution 认可慈善机构
A^fjfa);V approved currency 核准货币；认可货币
t-%Q`V=[ approved estimates 核准预算
+';>=hha approved estimates of expenditure 核准开支预算
Nf,Z; 5 e approved overseas insurer 核准海外保险人
=(AtfW^H approved overseas trust company 核准海外信托公司
&7?R+Z Go approved pooled investment fund 核准汇集投资基金
6&v? ) o approved provident fund scheme 认可公积金计划
DLE8+NV8
approved provision 核准拨款
iyx>q!P approved redeemable share 核准可赎回股份
FXKF\1`( H approved regional stock 认可地区性证券
a.F Al@Br approved retirement scheme 认可退休金计划
$e%2t^ i.g approved subordinated loan 核准附属贷款
lw%?z/HDf arbitrage 套戥；套汇；套利
3-s}6<0v1 arbitrageur 套戥者；套汇者
^u)z{.z'H/ arbitrary amount 临时款项
gA#RM5x@ arrangement 措施；安排；协定
OqhD7 + arrears 欠款
nHFrG
=o, arrears of pay 欠付薪酬
n
?[/ufl arrears of revenue 逾期未收税款；逾期未收的帐项
I lR\
# articles of association 组织章程；组织细则；组织章程细则
*2 "6fX[ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_ =6 rE ascertainment of profit 确定利润
tEd.'D8 s "Asia Clear" “亚洲结算系统”
oj.A,Fh Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#eP
LOR&q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Ha>*?`?yI Asian Development Fund [ADF] 亚洲发展基金
s,VXc / Asian dollar bond 亚洲美元债券
yKagT$- Asian dollar market 亚洲美元市场
td2/9| Q Asian dollar rate 亚洲美元利率
B=L&bx Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
10Wz,vW,n Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`WEZ"5n asked price 沽盘；喊价；索价；卖方报价
=%)+%[wv assessable income 应评税入息
}Y(]6$uS assessable loss 应评税亏损
4wzlJ19E( assessable profit 应评税利润
G%p~m%zIK assessable value 应评税值
D:\ g,\Z assessed profit 估定利润
Id'RL2Kq*& assessed value 经评估价值
f}c\_}( assessment 评税；评定；估价；评税单
1&=0Wg0ig assessment number 评税编号；估价编号
+#@"*yj3 assessment of additional tax 补加税评税
VvbFp assessment of performance 业绩评估；实绩评价
_&3<6$}i" Assessor 评税主任
@*N )i?> asset price bubbles 资产价格泡沫
O^>jdl !TZ asset-backed securities 具资产保证的证券
{npcPp9 assets accretion 资产增值
1iT\df assets and liabilities 资产与负债
wu<])&F assets betterment statement 资产递增表；资产改进表
jdeV|H} u assets lending 实物放款；有抵押贷款
n@C~ev@%S assets of the company passing on the death 死者去世时转移的公司资产
u]^N&2UW assets pledged as security for liabilities 用作负债抵押的资产
b<I9 MR assets portfolio 资产投资组合
+Z2MIC|Ud assets price 资产价格
j Ib assets quality 资产质素
eg"Gjp- 4= assets realization 资产变现
#BK 9 k>i assets refinancing arrangement 资产再集资安排
( <t_Pru assets securitization 资产证券化
8?t"C_>*e assets situated outside Hong Kong 在香港以外地方的资产
"bg'@:4F assets stripping 削减资产；拆卖资产
NY$uq+Z> assets value 资产值
I[MgIr^ assignee 承让人
R)?{]]v assignment 转让；转让书；转让契
c9' ' assignment of interest 权益转让
<BWkUZz\P| assignment of letters patent and trade mark 专利证书及商标转让
7z6 b@$, assignment of property 物业转让；物业转让书
e)nimq
{6 assignment right 转让权
k?BJdg)xJ assignor 转让人
<O?y-$~ associate 有联系的人；有关连人士；相联者；合伙人；联系人
iVtl72O Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.o%^'m"=D[ associate member 附属会员
h)lPi associated body corporate 相联法人团体
(%CZ*L[9Z associated company 相联公司；联属公司
mAgF73,3 associated corporation 相联法团
B(k=oXDF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
r,SnXjp@ 公认会计师公会〔英国〕
|9xI_(+{kP Association of Futures Exchange Brokers 香港期货经纪协会
ymY1o$qWB} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
80}+MWdo association of underwriters 承保人组织
:qhpL- ER assumption of control 接管
+@9gkPQQ-@ assurance 担保；保险；转易；转易书
-!RtH |P assurance of interest 权益的转易
GJi~y at 19XX price 按一九ＸＸ年价格计算
) / Ud^wi at a discount 按赔价计算；按贴水价格计算；打折扣
]e:/" at a premium 按溢价计算；按升水价格计算
rsn.4P= at call 通知付款；按通知
8rZ !ia! at constant market price 按固定市价计算
7T``-:`[ at constant price 按固定价格计算
5cr(S~Q; at cost 按成本计算
l@j. hTO< at current market price 按当时市价计算；按现时市价计算
tary6K9K+ at current price 按当时价格计算；按现时价格计算
sML=5=otx at factor cost 按要素成本计算；按生产要素成本计算
lv0nEj 8F at money-of-the-day price 按付款当日价格计算
qIUfPA= /_ at or better 按指定或较佳价位〔买卖指令〕
C-eA8pYY/ at par 按面值计算；平价
BC>=B@H0 at sight 见票即付
uhH^>z
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<^.=>Q0 S\ at the opening 按开市盘
<>xJn{f0c attestation 见证；见证条款
?,P3)&3g at-the-money option 平价期权
(;x3} ] attorney 受权人；受托代表人
:%&Q-kk4! attornment 新拥有人承认书
t9
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attributable profit 可归属利润
vgt]:$ attributable share value 可归属股份价值
wZT% Ee\D% Auckland Stock Exchange 奥克兰证券交易所
5V[oE\B auction 拍卖
k- V ,~c auctioneer 拍卖商
A,-6|&F audit 审计；核数
]=rht9)," Audit Commission 审计署
@53k8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
8*SDiZ 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〕
Ft=zzoVKg audit review 帐目审查
M j- vgn&/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
vzzE-(\\e audited account 审计帐目；经审计的帐目
7 J^rv9i4 audited annual account 经审计的周年帐目
7qO a
;^T audited balance sheet 经审计的资产负债表
c$ S{^IQ auditor 核数师；核数主任；审计师
>4Y3]6N0.F auditor's certificate 核数师证明书；审计师证明书
j1?j6s auditor's report 核数师报告；审计师报告
eg<bi@C1| Aussie bond 澳元债券
*D4hq= austerity budget 紧缩预算
&*G<a3 Q Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-m'j]1 Australia All Ordinaries Index 澳洲所有普通股票指数
k$ 5 s{ q Australian Dollar [AUD] 澳元
m^' uipa\ Australian Options Market 澳大利亚期权市场
{^CT} \=> Australian Securities Commission 澳洲证券事务监察委员会
sb:d>6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
:.( ;<b<\ Australian Stock Exchange 澳大利亚证券交易所
EcIE~qs Austrian Schilling [ATS] 奥地利先令
gM>t0)mGK authentication 认证；鉴证
?oZR.D|SZ authority to purchase 委托购买证；委购书
HS'Vi9 authorization 认可；核准；授权；授权书
1}hIW":3Sr authorization by direction 指示授权
o:Qv
JcB authorization by instruction 指令授权
kdz=ltw authorization by warrant 令状授权
9[!,c`pw authorization of unit trust 单位信托的认可
}(a+aH H authorized agent 指定代理人
_0+0#! J! authorized capital 法定资本
,1' 4o3 authorized clerk 出市员
&aM7T_h8 authorized dealer 认可交易商
l1ZY1#%j authorized financial institution 认可财务机构
% 1pYE Hn authorized fund 认可基金
+% /s*EC'w authorized fund house 获授权的基金公司；认可基金公司
4'W '}o|{ authorized institution 认可机构
%B.D^]S1: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
FZreP.2)! authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ld$i+6| authorized insurer 获授权保险人；获认可承保人
1+b{}d authorized investment 特准投资项目
,m RyQS'F authorized person 获授权人
f%5zBYCgC authorized representative 获授权代表
!+u"3;%h authorized share capital 法定股本
B?V hIP e automated quotation system 自动报价系统
p=/m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
.CP& bJP% 自动交易系统〔香港期货交易所有限公司〕
!4] 9!<.k automatic adjustment mechanism 自动调整机制
NvM*h%ChM automatic adjustment system 自动调整系统
hdTzCfeZ5@ Automatic Clearing House 自动票据交换所
k
X {0y automatic exchange rates accumulation system 自动化汇率累集系统
a^ ,( v Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
TA jh"JJIV automatic teller machine [ATM] 自动柜员机
@aJ!PV'ms autopay 自动转帐
Q)"A-"y available assets 可用资产
`y#UJYXQE available fiscal reserve 现存财政储备
=4d (b ; available profit 可用利润
Bc3:}+l Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
zB yqD $ average 平均；平均数；海损
(8_\^jJ average basic salary 平均基本薪金
\.M*lqI average consumer expenditure 平均消费开支；一般消费开支
p~LrPWHSTP average cost 平均成本
% `Z! 4L average cost of land production 增辟土地平均成本
|>@W
]CX[ average daily turnover 平均每日成交额
<w3!!+oK" average daily wage rate 平均每日工资率
iR" N13 average expenditure pattern 平均开支模式
e<r,&U$ average growth rate 平均增长率
Q1@A2+ c average net fixed assets 固定资产平均净值
GfC5z n> average of relatives 相对价格平均数
'vN G(h#%d average price 平均价格
DBP9{ x$ average propensity to consume 平均消费倾向；一般消费倾向
iiK]l average propensity to save 平均储蓄倾向；一般储蓄倾向
ON+J>$[[ average rate 平均率
m,fA eln
average revenue 平均收入；平均收益
hMtf.3S7c average stock 平均库存；平均存货
f 2l{^E#h average yearly rent 平均年租
q Ww\_S avoidance of double taxation 避免双重课税
F-6c_! avoidance of tax 避税
