A:
J[al4e^ A share Ａ股；甲类股份
:X 9_~ abatement of tax 减税；减扣免税额
md;jj^8zj ABN AMRO Bank N.V. 荷兰银行
Bk@&k}0 above-the-line expenditure 线上项目支出；经常预算支出
Np@RK1} above-the-line receipt 线上项目收入；经常预算收入
]ASTw(4 ABSA Asia Limited 南非联合亚洲有限公司
L0> 7v absolute change 绝对数值变更
Ntlbn&lc;D absolute expenditure 实际开支
i|!W;2KL5 absolute guideline figure 绝对准则数字
qlC4&82=Q absolute interest 绝对权益
.o) absolute order of discharge 绝对破产解除令
S z-TarTF absolute profit margin 绝对利润幅度
D-Q54 "^3 absolute value 实值；绝对值
q.ZkQN+ absolutely vested interest 绝对既得权益
G2w0r,[ absorbed cost 已吸收成本；已分摊成本
%mRnJgV5k absorption 吸收；分摊；合并
8iC9 xSH[% absorption rate 吸收率；摊配率；分摊率
FW:V<{f ACB Finance Limited 亚洲商业财务有限公司
."j=s#OC( acceptable form of reciprocity 合理的互惠条件
(97&mhs3 acceptable rate 适当利率；适当汇率
tZygTvK/S acceptance agreement 承兑协议
'o|=_0-7W acceptance for honour 参加承兑
qPn!.m$/ acceptor 承兑人；接受人；受票人
_-z; acceptor for honour 参加承兑人
WO=P~F< accident insurance 意外保险
C ett*jm_ Accident Insurance Association of Hong Kong 香港意外保险公会
og`g]Z<I accident insurance scheme 意外保险计划
R'$1,ie accident year basis 意外年度基准
rw%OA4> accommodation 通融；贷款
LCMn 9I accommodation bill 通融票据；空头票据
p4@0Dz`Q accommodation party 汇票代发人
(r/))I9^ account balance 帐户余额；帐户结余
mV.26D<c account book 帐簿
%<\t N^rP account collected in advance 预收款项
y$+_9VzYB account current book 往来帐簿
~;@\9oPpz% account of after-acquired property 事后取得的财产报告
yAQ)/u[| account of defaulter 拖欠帐目
G $t:# 2 account payable 应付帐款
R<Ct{f! account payee only [A/C payee only] 只可转帐；存入收款人帐户
@+hO,WXN account receivable 应收帐款
b&!x.+d-z account receivable report 应收帐款报表
9>ML ;$T& account statement 结单；帐单；会计财务报表
P.3kcZ account title 帐户名称；会计科目
P(B&*1X accountant's report 会计师报告
KSO%89R' Accountant's Report Rules 会计师报告规则
u_.Ig|Va accounting and auditing procedure 会计与审计程序；会计与核数程序
S7B?[SPrN[ Accounting Arrangements 《会计安排》
USV;j%U4* accounting basis 会计基础
a 1~ @m[ accounting by Official Receiver 破产管理署署长呈交的帐目
b$Q#Fv&P Accounting Circular 《会计通告》
__i))2 accounting class 会计类别
W.> }5uVl6 accounting date 记帐日期；会计结算日期
Vo 9Fl Yj accounting for money 款项核算
8*E qG5OP Accounting Officer 会计主任
oiItQ4{ < accounting period 会计报告期；会计期
PD b7 h accounting policy 会计政策；会计方针
8xx2+ accounting practice 会计惯例
p{;FO? accounting principle 会计准则
; g\r Y accounting record 会计记录
{i)FDdDGD accounting report 会计报告
^t P|8k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
K QCF " Accounting Society of China 中国会计学会
&X)^G# accounting statement 会计报表
+K48c,gt? accounting system 会计制度；会计系统
BP=<TRp . accounting transaction 会计事项；帐务交易
.2SD)<}(9 accounting treatment 会计处理
aPHNX) accounting year 会计年度
nBtKSNT#Q accretion 增值；添加
te+r.(p accrual 应计项目；应累算数目
gP?.io 9Oi accrual basis 应计制；权责发生制
"cGjHy\j` accrual basis accounting 应计制会计；权责发生制会计
m]&y&oz accrue 应累算；应计
vq1u !SY accrued benefit 应累算利益
D:XjJMW3r accrued charges 应计费用
.F@ 2C
accrued cumulative preference share dividend 应累算的累积优先股股息
4K$_d,4`U accrued expenses 应累算费用
R2y~+tko? accrued interest payable 应付利息；应计未付利息
H'jo 3d ~+ accrued interest receivable 应收利息；应计未收利息
F+9(*|x% accrued right 累算权益
^\w!D{Y7Q accruing profit 应累算的利润
ye`- U?7. accumulated fiscal reserve 累积财政储备
^"+Vx9H"{ accumulated profit 累积利润；滚存溢利
/e7BW0$1 accumulated reserve 累积储备
6f&qtJQ<A accumulation of surplus income 累积收益盈余
\1?: acquired assets 既得资产
|t_SN,)dd acquisition 收购；购置；取得
Q\aC:68 acquisition cost 购置成本
),I g u acquisition expenses 购置费用
AizLzR$OG acquisition of 100% interest 收购全部股权
JxlZ,FF$@ acquisition of control 取得控制权
qTV.DCP acquisition of fixed assets 购置固定资产
QoS]QY'bZ acquisition of shell “买壳”
,j%feC3 acquisition price 收购价
Z(BZG O< act of God 天灾
aA-s{af acting partner 执事合伙人
Lu W Y}ste active market 买卖活跃的市场；交投畅旺的市场；旺市
BCt>P?,UO active partner 积极参与的合伙人
-fD W>]_ active trading 交投活跃
<,Fj}T- actual circulation 实际流通
/;`-[ actual cost 实际成本
QVe<Z A8N; actual expenditure 实际开支；实际支出
d>Ky(wS actual income 实际入息；实际收入；实际收益
U)D}J_Zi( actual market 现货市场
+,J!xy+~, actual price 现货价；实际价格
0(+dXzcwM actual profit 实际利润
9C: V i actual quotation 实盘；实际价位；实际报价
j!K{1s[.y actual year basis 按实际年度计算
EB8<!c ? actuals 实货
$;j{?dvm. actuarial investigation 精算调查
TTo5"r9I 8 actuarial principle 精算原则
kI,O9z7A7 actuarial report 精算师报告
Te H_DVxj Actuarial Society of Hong Kong 香港精算学会
z*`nfTw l actuarial valuation 精算师估值
-o YJ& r actuary 精算师
9O-*iK ad referendum agreement 暂定协议；有待覆核的协定
Rzxkz ad valorem duty 从价税；按值征税
IaGF{O3. ad valorem duty system 从价税制
59k-,lyU, ad valorem fee 从价费
x%55:8{ ad valorem tariff 从价关税
tF!-}{c"k additional allowance 额外免税额
ZvSEa{ additional amount for unexpired risk 未过期风险的额外款额
,m;G:3}48 additional assessable profit 补加应评税利润
E*8 3N@i additional assessment 补加评税
EkEQFd 5g additional commitment 额外承担
#<yKG \X? additional commitment vote 额外承担拨款
jNW/Biy4u additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
TlJ'pG 4^ additional dependent parent allowance 供养父母额外免税额
yOyuMZo6 additional provision 额外拨款
Y | aaZ|+ additional stamp duty 附加印花税
|],oc AN{ additional tax 补加税罚款；补加税款
H~?p ,h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
eI+p adjudged bankrupt 被裁定破产
#w;%{C[D adjudicated bankrupt 裁定破产人
fU'[lZ adjudication fee 裁定费；评定印花税额手续费；评估契据费
B)s%B' adjudication of bankruptcy 裁定破产；宣告破产
:{~TG] 4M adjudication of insolvency 裁定无力偿还债务
i 8:^1rHp) adjusted actual 经调整的实数；调整后的实数
A<{&?_U adjusted current assets 经调整的流动资产；调整后的流动资产
&\<?7Qj3U| adjusted figure 经调整的数字；调整后的数额
jWh}cM= adjusted liabilities 经调整的负债；调整后的负债
) <_:%oB adjusted loss 经调整的亏损；调整后的亏损
wg|/-q- 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
HQV#8G#B adjusted profit 经调整的利润；调整后的利润
E*8).'S%k adjusted surplus 经调整的盈余额；调整后的盈余额
4?l:.\fB: adjusted value 经调整的价值；调整后的价值
;% 4N@Z adjustment 调整；修订；理算〔保险〕
c)zwyBz adjustment centre 调剂中心
$%"~ .L4 adjustment lag 调整过程的时间差距；调整时差
JvM:x y9 adjustment mechanism 调整机制
E 7"`D\* adjustment of loss 亏损调整
"^5 % g% adjustment process 调整过程；调整程序
:tX, `G adjustment range 调整幅度
idNg&' administered exchange rate 受管制汇率
Ui }%T] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
YBQ{/"v%| administration expenses 行政费用
?$%2\"wX~7 administration fee 手续费；行政费
~s>Ud<l%r administration in bankruptcy 破产管理
Ia-nA|LBxI administration order 遗产管理令
z&Lcl{<MA administrator 管理人；遗产管理人
>{ k0N@_ administrator of the estate 遗产管理人
`<*
tp@ admission of debt 债项承认书
U 46Z~B admission of proof 接纳债权证明
]/od p/jm advance 放贷款项；垫付款项；预支款项；预付款项
MO_;8v~0 advance account 暂支帐目；预付款帐户
h2vD*W advance compensation 预付补偿金
AHn
Yfxv_ advance from shareholder 股东垫款
z:JJ>mxV advance pending reimbursement 预支以待日后付还
2w>yW] advanced economy 先进经济体系
YfVZ59l4y6 advancement 预付；预付财产
&U
y Q<O> advances warrant 垫款令
?V4bz2#!1O advancing 贷出
u-HBmL adverse balance 逆差
6G<gA>V adverse exchange 逆汇
"M=1Eb$6= advertisement addressed to shareholders 在报章刊登的致股东通告
Uw->5 advice for collection 托收通知书
$ cYKVhf advice of drawing 提款通知书；汇票通知书
S &F advice of payment 付款通知
$m F9os- Advisory Committee [Securities and Futures Commission]
f9La79v 谘询委员会〔证券及期货事务监察委员会〕
E,7b=t Advisory Committee on Diversification 经济多元化谘询委员会
cGS7s 8 U affidavit 誓章；遗产申报誓章
"i; " affidavit of no receipt 述明无收款的誓章
SsQg8d affiliate 联号；联营公司；附属公司
`h$^=84 affiliated company 附属公司；联号；联营公司
l6< bV#_qe affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7SjWo fv affordability 负担能力
`r*bG= African Development Bank [AfDB] 非洲开发银行
S"Drg m. after-acquired property 事后取得的财产
<CGJ:% AY after-hours dealing 市后交易
N3?hu} after-tax profit 税后盈利；税后利润；税后溢利
v)rQ4
wD: agency agreement 代理协议
7oZtbBs]M agency expenses 代理机构的开支
p/'09FY+ U agency fee 代理费
N6%M+R/Q Agency Law 《代理法》
0-Vx!( agent 代理人；承销人
!Bn,f2 agent of company 公司代理人
YCo qe,5 agent's fee 代理人费；经纪费
}Z8DVTpX} aggregate 总计；总数；总体数字
GA2k g7 aggregate amount 总款额；总额
H]Vo XJ\* aggregate assets and liabilities 总体资产与负债
0Y9fK? ( aggregate at constant price 按固定价格计算的总体数字
nBGcf(BE.$ aggregate demand 总需求
R9 O1#s ^ aggregate gross position 总持仓量
Un\
T}
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Q ;$NDYV1 aggregate of salaries tax 合计薪俸税
obSLy
Ed aggregate performance 总体表现；总体业绩
GJn ~x aggregate supply 总体供应
/@+[D{_F w aggregate surplus 总盈余
tz/NR/[ aggregate total 整体总额
5ii:93Hlj aggregate value 总值；合计价值
h"On 9 aggregated basis 合计基准
)je d@? aggregated net chargeable income 合计应课税入息实额
3J w}MFFV aggregation 合并计算；合计；总和
T :!Re*=JJ aggregation of incomes of husband and wife 夫妇入息合并计算
(GbZt{. aggregation of property 财产的总和
TV*@h2C"i agio 差价；贴水
03a<Cd/S Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
z*G(AcS) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2t`d. s= 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
#lO~n. +P Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
z;6,, 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
vlh$NK+F Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qt4^e7 o 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0M|Jvw'n| agreement for a settlement 授产协议
!r`/vQ # agreement for assignment 转让协议
R]"3^k* agreement for sale 售卖协议；买卖协议
vJ0Zv>
n- agreement for sale and purchase 买卖协议
PR~9*#"v.. agreement for the payment of interest 支付利息协议
s)j3 +@:# agreement for the repayment of money 还款协议
n_@cjO agreement of reinsurance 再保险协议
pEX|zee Agricultural Bank of China 中国农业银行
><"0GPxrx air passenger departure tax 飞机乘客离境税
b0
y*} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Gc{s?rB_ airport tax 机场税
!Yu|au alcohol duty 酒精税
-9^A,vX alienation 让与；让渡；转让
@V qI+5TA alimony 生活费；赡养费
#qg(DgH
7 All Ordinaries Index [AOI] 所有普通股指数
]%Z7wF</ all risks 全险；综合险
pX]"^f1?O All Sales Record for Stock Market 《股票市场成交报告》
>0.a#-u^ Allied Capital Resources Limited 新联财务有限公司
?$ 0t @E all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8 ;o*c6+ allocation letter 拨款信件
j2Uu8.8d allocation of fund 分配款项；预留款项
;'4 HR+E" allocation of profit 利润分配；溢利分配
>^ zbDU1wT allocation warrant 拨款令
d^Zr I\AJ allotment 分配；配股
= `oGH allotment notice 股份配售通知；配股通知
<F<jx"/) allotment of shares 股份分配
%M
u$0~ct" allowable 可获宽免；免税的
l|5;&(Y+s allowable business loss 可扣除的营业亏损
B dKD%CJ[ allowable expenses 可扣税的支出
@"'$e_jj" allowance 免税额；津贴；备抵；准备金
zE1=*zO` allowance for debts 债项的免税额
ZA.i\
;2 allowance for depreciation by wear and tear 耗损折旧免税额
R>dd#`r" allowance for funeral expenses 殡殓费的免税额
Vc$y ^|= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
.F m@ OQr allowance for repairs and outgoings 修葺及支出方面的免税额
!TeI Jm/l allowance to debtor 给债务人的津贴
B f{c4YiF alteration of capital 资本更改
|}naI_Qudv alternate trustee 候补受托人
!\/J| ~XZ amalgamation 合并
)jHH-=JM ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
eD?f|bif ambit of charges 征税范围；收费范围
&Ahk P =Yw amended valuation 经修订的估值
_"G./X American Commodities Exchange 美国商品交易所
U['|t<^uf American Express Bank Limited 美国运通银行
q o tWWe# American Stock Exchange 美国证券交易所
$W0O amortization 摊销
8N9X1Mb | amount due from banks 存放银行同业的款项
<U~at+M amount due from banks abroad 存放海外银行同业的款项
?"L ^ 0% amount due from holding companies 控股公司欠款
`F4gal^ ^ amount due from local banks 存放本港银行同业的款项
~(K{D
D7[N amount due to banks 银行同业的存款
9jW"83*5 amount due to banks abroad 海外银行同业的存款
5Za%EaW%G amount due to holding companies 控股公司存款
g~]?6;uu amount due to local banks 本港银行同业的存款
k07pI<a? amount due to outport banks 外埠银行同业的存款
$&jte_hv amount for note issue 发行纸币的款额
p@iU9K\, amount of bond 担保契据的款额
^]ig*oS\` amount of consideration 代价款额
"]ZDs^7 amount of contribution 供款数额
xDEjeM G amount of indebtedness 负债款额
t(:w):zE amount of principal of the loan 贷款本金额
;T*o
RS amount of rates chargeable 应征差饷数额
<T+{)FV amount of share capital 股本额
-&JQdrs amount of sums assured 承保款额
-SN6&-#c_ amount of variation 变动幅度
_FtsO<p)" amount of vote 拨款数额
QI*< MF,1 amount payable 应付款额
6gTc)rhRT amount receivable 应收款额
nD\H$5>5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ky=h7#wdv- analysis 分析
vfloha p ancillary risk 附属风险
pgEDh^[MW annual account 周年帐目；周年帐目报表；年度决算；年结
NGVl/Qd annual accounting date 年结日期
{W$K@vuV;? annual allowance 每年免税额；年积金；年度津贴；年津
(fcJp)D annual balance 年度余额
/[+%<5s annual disposable income 每年可动用收入
y{Vh?Z<E annual estimates 周年预算
S mVL?wf annual fee 年费
B<oBo&uA annual general meeting 周年大会
,WtJ&S7? annual growth rate 年增率；每年增长率
`/JuItL- annual long-term supplement 长期个案每年补助金
+~f=L- > annual pensionable emolument 可供计算退休金的年薪
}0idFotck annual report 年报
hD9b2KZv Annual Report on the Consumer Price Index 《消费物价指数年报》
%3@-. = annual return 周年报表；周年申报表；每年报税表格
tZan1C%p> Annual Return Rules 《周年报表规则》
<BjrW]pM annual review of consumer prices 每年消费物价回顾
][`% vj9r annual roll-forward basis 逐年延展方式
E_T!|Q. annual salary 年薪
RJ OW#e : annual statement 年度报表；年度决算表
p,7,
tx 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
\@m^w"Ij annuitant 年金受益人
:s>x~t8g#n annuity 年金
5&TH\2u annuity contract 年金合约
qrufnu5cC annuity on human life 人寿年金
HMmB90P` antecedent debt 先前的债项
iB#*XJ; q ante-dated cheque 倒填日期支票
lb\VQZp!y anticipated expenditure 预期开支
4Be\5Byr anticipated net profit 预期纯利
MIdViS.g anticipated revenue 预期收入
~}RfepM anti-inflation measure 反通货膨胀措施
y-N]{! anti-inflationary stance 反通货膨胀立场
Fx )BMP apparent deficit 表面赤字
-Pc6W9$ apparent financial solvency 表面偿债能力
aKz:hG apparent partner 表面合伙人
y3OF+; E application for personal assessment 个人入息课税申请书
vp(ow]Q application of fund 资金应用
Ticx]_+~T application to release as liquidator and to destruct the books of accounts and documents
bW^ C30m 申请免除清盘人职务及毁灭帐簿与文件
{Bz E appointed actuary 委任精算师
0sI7UK`m appointed auditor 委任核数师；委任审计师
FaQc@4%o appointed trustee 委任的受托人
uYC1}Y5N appointer 委任人
nYE%@Up apportioned pro rata 按比例分摊
OXI>`$we apportionment 分配；分摊
;b!qt-;.< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
p v]" 2'aQ apportionment formula 分摊方程式
# p2`9o apportionment of estate duty 遗产税的分摊
%"^8$A?>,k appraisal 估价；评估
ZQ{-6VCjl appreciable growth 可观增长
{A'_5 X9 appreciable impact 显着影响
iTVZo?lVo appreciable increase 可观增长
u=t.1eS5 appreciation 增值；升值
S? #6{rx appreciation against other currencies 相对其他货币升值
v1z
d[jqk appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%rJ 'DPs appreciation tax 增值税
LB`{35b-
appropriation 拨款；拨用；拨付
oL@K{dk appropriation account 拨款帐目
(d T Q,0 Appropriation Bill 拨款法案
hlmeT9v{ appropriation-in-aid system 补助拨款办法
@MO/LvD approved assets 核准资产
V.Tn1i-v approved basket stock 认可一篮子证券
lBGYZ-- approved budget 核准预算
)6(|A$~C+ approved charitable donation 认可慈善捐款
3,- [lG@o approved charitable institution 认可慈善机构
>:HmIW0PLe approved currency 核准货币；认可货币
yxAy1P;dX approved estimates 核准预算
EB VG@ approved estimates of expenditure 核准开支预算
f+1@mGt approved overseas insurer 核准海外保险人
Q D%!a{ I approved overseas trust company 核准海外信托公司
q _Z+H4 approved pooled investment fund 核准汇集投资基金
< /2 aQn approved provident fund scheme 认可公积金计划
O L 9( ~p approved provision 核准拨款
["[v approved redeemable share 核准可赎回股份
)]kxLf# approved regional stock 认可地区性证券
Whe-()pG{ approved retirement scheme 认可退休金计划
p>B-Ub u approved subordinated loan 核准附属贷款
<Xw\:5
F<7 arbitrage 套戥；套汇；套利
QJ!2Vw4K arbitrageur 套戥者；套汇者
yK -DzAv arbitrary amount 临时款项
&x7iEbRs arrangement 措施；安排；协定
F^81?F i. arrears 欠款
OrwVRqW-z arrears of pay 欠付薪酬
nc6PSj X arrears of revenue 逾期未收税款；逾期未收的帐项
R FoCM^ articles of association 组织章程；组织细则；组织章程细则
?tA%A Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
f-p$4%( ascertainment of profit 确定利润
m`}mbm^ "Asia Clear" “亚洲结算系统”
5Dzf[V^]` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
$ ^@fV=e Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
3 &mpn, Asian Development Fund [ADF] 亚洲发展基金
Ft38)T"2R\ Asian dollar bond 亚洲美元债券
:w+vi 7l$ Asian dollar market 亚洲美元市场
mm;s f Asian dollar rate 亚洲美元利率
w!'y,yb% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%%N T m Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`]^W#6l asked price 沽盘；喊价；索价；卖方报价
n'0r
( assessable income 应评税入息
> l]Ble assessable loss 应评税亏损
Ft?eqDS1 assessable profit 应评税利润
hQ'W7EF assessable value 应评税值
p6V#!5Q assessed profit 估定利润
U $Z<lx2P assessed value 经评估价值
7Mk>`4D'c assessment 评税；评定；估价；评税单
#I D
fJ2 assessment number 评税编号；估价编号
) J.xQ}g assessment of additional tax 补加税评税
@T:J< , assessment of performance 业绩评估；实绩评价
p]ujip Assessor 评税主任
(;&}\OX6nm asset price bubbles 资产价格泡沫
KIp^|
k7> asset-backed securities 具资产保证的证券
'~
H`Ffd. assets accretion 资产增值
3dlY_z=0 assets and liabilities 资产与负债
NGJst_ assets betterment statement 资产递增表；资产改进表
(T%?@'\ assets lending 实物放款；有抵押贷款
,H%[R+ ) assets of the company passing on the death 死者去世时转移的公司资产
{2YqEX-I* assets pledged as security for liabilities 用作负债抵押的资产
%}e['d h assets portfolio 资产投资组合
r8? p6E assets price 资产价格
1wFW&|>1 assets quality 资产质素
S~)`{
\ assets realization 资产变现
xy
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mP Hto-=fB assets securitization 资产证券化
c@Br_ - assets situated outside Hong Kong 在香港以外地方的资产
.$7RF!p assets stripping 削减资产；拆卖资产
]YtN6Rq/ assets value 资产值
]tf`[bINP assignee 承让人
OGIv".~s4 assignment 转让；转让书；转让契
x;<0Gg ~jB assignment of interest 权益转让
NyT%S?@y< assignment of letters patent and trade mark 专利证书及商标转让
@ HPr;m! assignment of property 物业转让；物业转让书
OTE,OCB[ assignment right 转让权
:P/VBX h assignor 转让人
:9av]Yv & associate 有联系的人；有关连人士；相联者；合伙人；联系人
I;-Y2* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(qvH=VT wP associate member 附属会员
jXLd#6 associated body corporate 相联法人团体
BGx wPJd associated company 相联公司；联属公司
R k7F ;2 associated corporation 相联法团
.{\ eco Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w^Yo)"6 公认会计师公会〔英国〕
xT]t3'y|- Association of Futures Exchange Brokers 香港期货经纪协会
yo/;@}g}
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^C1LQ Z association of underwriters 承保人组织
g e(,>xB assumption of control 接管
1G7l+6w5~^ assurance 担保；保险；转易；转易书
Kei0>hBi assurance of interest 权益的转易
sOlnc 6 at 19XX price 按一九ＸＸ年价格计算
WG3!M/4r H at a discount 按赔价计算；按贴水价格计算；打折扣
?_d6 ; at a premium 按溢价计算；按升水价格计算
w;yzgj:n&f at call 通知付款；按通知
R~T} at constant market price 按固定市价计算
_dRB=bl"O at constant price 按固定价格计算
VnVBA-#r| at cost 按成本计算
^3BPOK[*gB at current market price 按当时市价计算；按现时市价计算
Jx~H4y=z at current price 按当时价格计算；按现时价格计算
.|^Gde at factor cost 按要素成本计算；按生产要素成本计算
,dR.Sac v at money-of-the-day price 按付款当日价格计算
z=) m6\ at or better 按指定或较佳价位〔买卖指令〕
V:'F_/&X? at par 按面值计算；平价
q)L4*O at sight 见票即付
LXh }U>a9 at the close 按收市盘
sYBmL]Hr at the opening 按开市盘
n@xQ-v attestation 见证；见证条款
nq HpYb6I0 at-the-money option 平价期权
{0w2K82 attorney 受权人；受托代表人
!u@P\ 8M} attornment 新拥有人承认书
| T$?vIG[ attributable profit 可归属利润
g(9* ! g attributable share value 可归属股份价值
uxB )dS Auckland Stock Exchange 奥克兰证券交易所
~abyjM auction 拍卖
X!K> .r_Dg auctioneer 拍卖商
X=KW
> audit 审计；核数
^)?Wm,{"w Audit Commission 审计署
Te
L&6F$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1P(=0\ P>& 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〕
@B (oq1i@ audit review 帐目审查
#Zw:&'
QB Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Bh' fkW3 audited account 审计帐目；经审计的帐目
@, GL&$Y:W audited annual account 经审计的周年帐目
\Q(a`6U audited balance sheet 经审计的资产负债表
P*BRebL : auditor 核数师；核数主任；审计师
lYCv Ye auditor's certificate 核数师证明书；审计师证明书
7)V"E-6h auditor's report 核数师报告；审计师报告
'I&0$< Aussie bond 澳元债券
4pf@.ra, austerity budget 紧缩预算
,AweHUEn Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
p|.5;)%| Australia All Ordinaries Index 澳洲所有普通股票指数
On }1&!{1] Australian Dollar [AUD] 澳元
/uX*FZ Australian Options Market 澳大利亚期权市场
/nQuM 05*Z Australian Securities Commission 澳洲证券事务监察委员会
6" * <0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
OQ hQ!6 Australian Stock Exchange 澳大利亚证券交易所
X':FFD4h Austrian Schilling [ATS] 奥地利先令
Ajm!;LA[jO authentication 认证；鉴证
} L S8q authority to purchase 委托购买证；委购书
EN\cwa# FU authorization 认可；核准；授权；授权书
}n4 T!N authorization by direction 指示授权
lbda/Zx authorization by instruction 指令授权
UjQz authorization by warrant 令状授权
_\X ,a5Un authorization of unit trust 单位信托的认可
sdZ$3oE. authorized agent 指定代理人
BP @tI| authorized capital 法定资本
3?a`@C&x authorized clerk 出市员
9>w~B|/ authorized dealer 认可交易商
3\@2 !:> authorized financial institution 认可财务机构
&Y?t authorized fund 认可基金
88v8lt ;R authorized fund house 获授权的基金公司；认可基金公司
iW(LD 1~7 authorized institution 认可机构
`!Z?F]):G authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
<`uu e authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[oV M9 Q authorized insurer 获授权保险人；获认可承保人
P d~=:4 authorized investment 特准投资项目
2$5">%? authorized person 获授权人
+FqD.= 8 authorized representative 获授权代表
>-I <`y-H authorized share capital 法定股本
4T(d9y automated quotation system 自动报价系统
O*l,&5 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
63Zu5b"O/ 自动交易系统〔香港期货交易所有限公司〕
H]R/=OYBUh automatic adjustment mechanism 自动调整机制
GNMOHqg4 automatic adjustment system 自动调整系统
XQ}J4J~Vm Automatic Clearing House 自动票据交换所
rgzra"u) automatic exchange rates accumulation system 自动化汇率累集系统
NplyvjQN; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&M}X$k I automatic teller machine [ATM] 自动柜员机
5OI.Ka autopay 自动转帐
B1)Eo2i# available assets 可用资产
q7Hf7 ^a available fiscal reserve 现存财政储备
_x <NGIz available profit 可用利润
g77M5(ME Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
sQ#e 2 average 平均；平均数；海损
hz4?ku average basic salary 平均基本薪金
s6 g"uF>k average consumer expenditure 平均消费开支；一般消费开支
[[IMf-] average cost 平均成本
Pl/ dUt_ average cost of land production 增辟土地平均成本
=|z:wlOs average daily turnover 平均每日成交额
; zJb("n average daily wage rate 平均每日工资率
71R,R, average expenditure pattern 平均开支模式
AhN3~/u%7 average growth rate 平均增长率
/ovVS6Ai average net fixed assets 固定资产平均净值
d-_V*rYU average of relatives 相对价格平均数
X ?'cl] 1? average price 平均价格
+_7a/3kh average propensity to consume 平均消费倾向；一般消费倾向
f"FFgQMkv average propensity to save 平均储蓄倾向；一般储蓄倾向
ad: qOm average rate 平均率
(L*GU 7m; average revenue 平均收入；平均收益
jXE:aWQht average stock 平均库存；平均存货
B>L7UQ6_[ average yearly rent 平均年租
gUru=p avoidance of double taxation 避免双重课税
"5V;~}=S avoidance of tax 避税
