A:
\.<KA A share Ａ股；甲类股份
V=}1[^ abatement of tax 减税；减扣免税额
XP?*=Z] ABN AMRO Bank N.V. 荷兰银行
maC>LBa2/ above-the-line expenditure 线上项目支出；经常预算支出
9y^/GwUQ above-the-line receipt 线上项目收入；经常预算收入
6E|S ABSA Asia Limited 南非联合亚洲有限公司
*)> do
L absolute change 绝对数值变更
o| D^`Z absolute expenditure 实际开支
<I2z& absolute guideline figure 绝对准则数字
2dbRE:v5 absolute interest 绝对权益
6 I |A- h absolute order of discharge 绝对破产解除令
J%Mnjk^_\S absolute profit margin 绝对利润幅度
'RT tE absolute value 实值；绝对值
QCpM|,drS absolutely vested interest 绝对既得权益
3t (c_:[% absorbed cost 已吸收成本；已分摊成本
V1<`%=%_W absorption 吸收；分摊；合并
(C S8(C4[ absorption rate 吸收率；摊配率；分摊率
OM:v`<T!z ACB Finance Limited 亚洲商业财务有限公司
3nFt1E
acceptable form of reciprocity 合理的互惠条件
EJm4xkYLj1 acceptable rate 适当利率；适当汇率
E4HU 'y~ acceptance agreement 承兑协议
&q>zR6j ne acceptance for honour 参加承兑
|LmSWy*7 acceptor 承兑人；接受人；受票人
p=gX !4,9< acceptor for honour 参加承兑人
S "
pI accident insurance 意外保险
kuKa8c Accident Insurance Association of Hong Kong 香港意外保险公会
-BhTkoN) accident insurance scheme 意外保险计划
`.^ |]|u accident year basis 意外年度基准
<KQ(c`KW7 accommodation 通融；贷款
U7H9/<&o accommodation bill 通融票据；空头票据
Qn=$8!Qqa accommodation party 汇票代发人
+ K{LQsR] account balance 帐户余额；帐户结余
K)[8 H~Lm account book 帐簿
G/{
~_&t account collected in advance 预收款项
9%!dNnUk account current book 往来帐簿
V'StvU
account of after-acquired property 事后取得的财产报告
-Mf Q&U account of defaulter 拖欠帐目
z"379b7cN account payable 应付帐款
T~ k)uQ account payee only [A/C payee only] 只可转帐；存入收款人帐户
!LIlt`ag9 account receivable 应收帐款
/1fwl5 \ account receivable report 应收帐款报表
^M[P-#X_ account statement 结单；帐单；会计财务报表
&88oB6$D^q account title 帐户名称；会计科目
? +`x e{k accountant's report 会计师报告
\dkOK`)b Accountant's Report Rules 会计师报告规则
Gi7RMql6Q accounting and auditing procedure 会计与审计程序；会计与核数程序
`# ^0cW Accounting Arrangements 《会计安排》
QxpKX_@Q5 accounting basis 会计基础
kso*} uh0 accounting by Official Receiver 破产管理署署长呈交的帐目
g x;O6S{ Accounting Circular 《会计通告》
)^/0cQcJ accounting class 会计类别
fgCT!s7z accounting date 记帐日期；会计结算日期
`\b+[Nes accounting for money 款项核算
{THqz$KN Accounting Officer 会计主任
|y1;&< accounting period 会计报告期；会计期
GAl+ Zg## accounting policy 会计政策；会计方针
|4C^$ accounting practice 会计惯例
LE;g
0s accounting principle 会计准则
6 hiC?2b{x accounting record 会计记录
h$fe -G# accounting report 会计报告
u% 2KwRQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
BHr|.9g]%% Accounting Society of China 中国会计学会
$YM_G=k accounting statement 会计报表
TlRk*/PlJ accounting system 会计制度；会计系统
NQLiWz-q accounting transaction 会计事项；帐务交易
'Q|c@t accounting treatment 会计处理
-:`V< accounting year 会计年度
|~e?,[-2`r accretion 增值；添加
]P1YHw9 accrual 应计项目；应累算数目
`9 [i79U accrual basis 应计制；权责发生制
'uC59X4l accrual basis accounting 应计制会计；权责发生制会计
!O)qYmK]| accrue 应累算；应计
>i~^TY-& accrued benefit 应累算利益
$[(d X!]F accrued charges 应计费用
?L|yaC~ accrued cumulative preference share dividend 应累算的累积优先股股息
+AI`R`Tm accrued expenses 应累算费用
p^X^ 1X7 accrued interest payable 应付利息；应计未付利息
h-XY4gq/ accrued interest receivable 应收利息；应计未收利息
Mv|!2 [: accrued right 累算权益
F
?=9eISLJ accruing profit 应累算的利润
!% S 4 n accumulated fiscal reserve 累积财政储备
}ug xN0 accumulated profit 累积利润；滚存溢利
d2jr8U accumulated reserve 累积储备
5*G%IR@@LK accumulation of surplus income 累积收益盈余
Qv{,wytyO acquired assets 既得资产
>*qQ+_ acquisition 收购；购置；取得
m*n5zi|O acquisition cost 购置成本
@Icq1zb]
y acquisition expenses 购置费用
{fz$Z!8- acquisition of 100% interest 收购全部股权
`W5-.Tv acquisition of control 取得控制权
h;M3yTM- acquisition of fixed assets 购置固定资产
jw>h k acquisition of shell “买壳”
OO-k|\{ | acquisition price 收购价
GozPvR^/ act of God 天灾
g22gIj] acting partner 执事合伙人
Pe$6s:|NS active market 买卖活跃的市场；交投畅旺的市场；旺市
o"q+,"QL active partner 积极参与的合伙人
S`= WF^ active trading 交投活跃
92[a; a actual circulation 实际流通
qL
5>o>J actual cost 实际成本
v 1+U;Th>g actual expenditure 实际开支；实际支出
n Wa NT- actual income 实际入息；实际收入；实际收益
gH7z actual market 现货市场
APSgnf actual price 现货价；实际价格
b?VV'{4 actual profit 实际利润
H3O @ 9YU actual quotation 实盘；实际价位；实际报价
dUL S^i@@ actual year basis 按实际年度计算
q |dH~BK actuals 实货
.< &s %{EW actuarial investigation 精算调查
' Q 7Y-V actuarial principle 精算原则
8Y{s;U0n actuarial report 精算师报告
kiUk4&1 Actuarial Society of Hong Kong 香港精算学会
pIO4,VL;W actuarial valuation 精算师估值
r"wtZ]69 actuary 精算师
J;QUPpH Z ad referendum agreement 暂定协议；有待覆核的协定
$G !R,eQ ad valorem duty 从价税；按值征税
2QUx&u: ad valorem duty system 从价税制
c:\shAM& ad valorem fee 从价费
2 y8~#*O ad valorem tariff 从价关税
6X_\Ve additional allowance 额外免税额
PHr a+NY#A additional amount for unexpired risk 未过期风险的额外款额
A Eg(m<t additional assessable profit 补加应评税利润
SvuTc!$? additional assessment 补加评税
63& ^BW additional commitment 额外承担
H l B]38 additional commitment vote 额外承担拨款
MXZ>"G additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
uA~slS
Z additional dependent parent allowance 供养父母额外免税额
B3
zk(RNZ additional provision 额外拨款
<~"l ie1 additional stamp duty 附加印花税
Poy^RpnX additional tax 补加税罚款；补加税款
YT-=;uK^S Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#&Is GyU adjudged bankrupt 被裁定破产
Hfc"L> adjudicated bankrupt 裁定破产人
X?Pl<l& adjudication fee 裁定费；评定印花税额手续费；评估契据费
9F##F-%x adjudication of bankruptcy 裁定破产；宣告破产
46x.i;b7 adjudication of insolvency 裁定无力偿还债务
)D@~|j: adjusted actual 经调整的实数；调整后的实数
(q;bg1\UK adjusted current assets 经调整的流动资产；调整后的流动资产
;hDa@3|]34 adjusted figure 经调整的数字；调整后的数额
<+U|dX adjusted liabilities 经调整的负债；调整后的负债
_D;@v?n6!O adjusted loss 经调整的亏损；调整后的亏损
*@S@x{{s 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 ni&sJ adjusted profit 经调整的利润；调整后的利润
wEEn? adjusted surplus 经调整的盈余额；调整后的盈余额
WFv!Pbq, adjusted value 经调整的价值；调整后的价值
,.mBJ S E3 adjustment 调整；修订；理算〔保险〕
}iiHr|l3 adjustment centre 调剂中心
S2^>6/[xM adjustment lag 调整过程的时间差距；调整时差
{ qpi?oY adjustment mechanism 调整机制
ZxHJ< 2oD adjustment of loss 亏损调整
w# y2_ adjustment process 调整过程；调整程序
(Tvcq adjustment range 调整幅度
7+,vTsCd administered exchange rate 受管制汇率
-n))*.V Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Z~u9VYi! administration expenses 行政费用
Gt-UJ-RR y administration fee 手续费；行政费
B!S 167Op administration in bankruptcy 破产管理
)u} Q:`9 administration order 遗产管理令
{=Q7m`1 administrator 管理人；遗产管理人
_GA$6#] administrator of the estate 遗产管理人
( [E]_Q admission of debt 债项承认书
A o/vp-e admission of proof 接纳债权证明
Z S|WnMH advance 放贷款项；垫付款项；预支款项；预付款项
e x?v
`9 advance account 暂支帐目；预付款帐户
$P {K2"Oc advance compensation 预付补偿金
]\c,BWC@e advance from shareholder 股东垫款
\vbk#G
hH advance pending reimbursement 预支以待日后付还
F:g= i}7 advanced economy 先进经济体系
c:4P%({ advancement 预付；预付财产
_eQ- `? advances warrant 垫款令
HZjf`eM, advancing 贷出
S\ ,mR4: adverse balance 逆差
4_=Ja2v8;` adverse exchange 逆汇
nWYCh7 advertisement addressed to shareholders 在报章刊登的致股东通告
%JL];
4' advice for collection 托收通知书
KtN&,C )lJ advice of drawing 提款通知书；汇票通知书
w=_Jc8/. advice of payment 付款通知
4
J^Q]-Z Advisory Committee [Securities and Futures Commission]
k4\UK#ODe 谘询委员会〔证券及期货事务监察委员会〕
4{na+M Advisory Committee on Diversification 经济多元化谘询委员会
dF @)M affidavit 誓章；遗产申报誓章
;y>a
nE}n{ affidavit of no receipt 述明无收款的誓章
x4kWLy7Sz affiliate 联号；联营公司；附属公司
/@oLe[Mz$ affiliated company 附属公司；联号；联营公司
n=sXSxl affirmation [estate duty] 非宗教式宣誓〔遗产税〕
1TN}G sAj affordability 负担能力
a \5FAkI African Development Bank [AfDB] 非洲开发银行
{E_{JB~` after-acquired property 事后取得的财产
2KJ1V+g@a6 after-hours dealing 市后交易
`N8 7 h" after-tax profit 税后盈利；税后利润；税后溢利
5 t{j a agency agreement 代理协议
MZ4c{@Tg agency expenses 代理机构的开支
.2:\:H~3 agency fee 代理费
O1y|v[-BW Agency Law 《代理法》
xTV{^=\rS agent 代理人；承销人
]7YNI S agent of company 公司代理人
c4mh EE- agent's fee 代理人费；经纪费
|Ul,6K@f"5 aggregate 总计；总数；总体数字
vT{ kL aggregate amount 总款额；总额
R)8s
aggregate assets and liabilities 总体资产与负债
|(R5e aggregate at constant price 按固定价格计算的总体数字
Zj9c9 aggregate demand 总需求
C*kK)6v ` aggregate gross position 总持仓量
Kuw^qX" aggregate limit 总限额
o cR dbmS aggregate of salaries tax 合计薪俸税
@cvP0A aggregate performance 总体表现；总体业绩
` }gbc 69 aggregate supply 总体供应
PX
O!t]* aggregate surplus 总盈余
y-aRXF=W aggregate total 整体总额
JgfVRqm
aggregate value 总值；合计价值
d5m`Bm-{ aggregated basis 合计基准
0~WF{_0| aggregated net chargeable income 合计应课税入息实额
^4Uw8-/ 9 aggregation 合并计算；合计；总和
|`O5Xs1{B aggregation of incomes of husband and wife 夫妇入息合并计算
.T B"eUy aggregation of property 财产的总和
Nn6S
8kc agio 差价；贴水
$W8Cf[a Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
YV'pVO'_+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~2 *9{ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
p3951-D Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
F iAY\4 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
n> w`26MMp Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
cNK)5-
U 《香港政府和大韩民国政府关于相互促进和保护投资协定》
nhT(P`6 agreement for a settlement 授产协议
9.OA, 6 agreement for assignment 转让协议
]/2T\w.< agreement for sale 售卖协议；买卖协议
IVvtX} agreement for sale and purchase 买卖协议
-yH,5 vD agreement for the payment of interest 支付利息协议
UXr5aZ7y agreement for the repayment of money 还款协议
S6 i@"h5 agreement of reinsurance 再保险协议
}^ Fu lsC Agricultural Bank of China 中国农业银行
l$Gl'R>>* air passenger departure tax 飞机乘客离境税
o+ O}Te Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[:;# ]? airport tax 机场税
7{kP}? alcohol duty 酒精税
ht97s
alienation 让与；让渡；转让
%/9;ZV alimony 生活费；赡养费
R`'1t3p0i All Ordinaries Index [AOI] 所有普通股指数
\}*k )$r all risks 全险；综合险
fC-P.:F#I All Sales Record for Stock Market 《股票市场成交报告》
@'FE2^~Jj Allied Capital Resources Limited 新联财务有限公司
,ZE?{G{tuj all-items index [Consumer Price Index] 总指数〔消费物价指数〕
: *i f allocation letter 拨款信件
ub :ly0;t allocation of fund 分配款项；预留款项
~eh0[mF^] allocation of profit 利润分配；溢利分配
vv0Q$
O-> allocation warrant 拨款令
^c}J,tZ] allotment 分配；配股
e)^j+ l allotment notice 股份配售通知；配股通知
}%!tT\ 8 allotment of shares 股份分配
^V*-1r1 allowable 可获宽免；免税的
0?Q_@Y allowable business loss 可扣除的营业亏损
-b;|q.! allowable expenses 可扣税的支出
.i"W8~<e allowance 免税额；津贴；备抵；准备金
JgRYljQi2 allowance for debts 债项的免税额
k;y w#Af8 allowance for depreciation by wear and tear 耗损折旧免税额
]2SF9 p_ allowance for funeral expenses 殡殓费的免税额
\f WW' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
O'*@ Ytn allowance for repairs and outgoings 修葺及支出方面的免税额
afEF] i allowance to debtor 给债务人的津贴
1`bl&}6l|E alteration of capital 资本更改
I s57F4[} alternate trustee 候补受托人
IND ]j72 amalgamation 合并
i&Fiq&V)[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9]'&RyH=# ambit of charges 征税范围；收费范围
{jKI^aC<[ amended valuation 经修订的估值
G5.nPsuM American Commodities Exchange 美国商品交易所
4$6T+i2E
American Express Bank Limited 美国运通银行
is^pgKX American Stock Exchange 美国证券交易所
b-5y9 K amortization 摊销
zDOKShG amount due from banks 存放银行同业的款项
\6I +K" amount due from banks abroad 存放海外银行同业的款项
l{c]p- amount due from holding companies 控股公司欠款
?Ke
eHM u amount due from local banks 存放本港银行同业的款项
wEW4gz{s amount due to banks 银行同业的存款
csZ c|kDI amount due to banks abroad 海外银行同业的存款
Qeq5 gN] amount due to holding companies 控股公司存款
x *XH]&V amount due to local banks 本港银行同业的存款
wE\3$ s/{D amount due to outport banks 外埠银行同业的存款
sq /]wzT: amount for note issue 发行纸币的款额
0ZpFE& amount of bond 担保契据的款额
CO+/.^s7}S amount of consideration 代价款额
dP2irC%f8 amount of contribution 供款数额
TCKu,}s amount of indebtedness 负债款额
@Yw,nQE)b amount of principal of the loan 贷款本金额
`\u;K9S6 amount of rates chargeable 应征差饷数额
G bP!9I amount of share capital 股本额
[V8fu
qE> amount of sums assured 承保款额
M\<w#wZ amount of variation 变动幅度
H].y w9 amount of vote 拨款数额
$(pF;_W amount payable 应付款额
;
0v>Rf a amount receivable 应收款额
,3i,P(?( Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y.#:HRtgW analysis 分析
p,g1eb|E ancillary risk 附属风险
^L4Qbc(vJ annual account 周年帐目；周年帐目报表；年度决算；年结
a,t``' c; annual accounting date 年结日期
bvBHYf:^ annual allowance 每年免税额；年积金；年度津贴；年津
w N-i?Ek0; annual balance 年度余额
1j-te-}"c annual disposable income 每年可动用收入
`lDut1 J5n annual estimates 周年预算
P(k(m< 0 annual fee 年费
z&8un% Jt annual general meeting 周年大会
`6Qdfmk= annual growth rate 年增率；每年增长率
QnouBrhO annual long-term supplement 长期个案每年补助金
yF._*9Q3hK annual pensionable emolument 可供计算退休金的年薪
FyoEQ%.bI annual report 年报
tvKAIwe Annual Report on the Consumer Price Index 《消费物价指数年报》
/t<@"BoV annual return 周年报表；周年申报表；每年报税表格
m #/_x Annual Return Rules 《周年报表规则》
;TiUpg</_3 annual review of consumer prices 每年消费物价回顾
p v!oz2w1 annual roll-forward basis 逐年延展方式
[%A 4]QzWh annual salary 年薪
?(6m VyIe annual statement 年度报表；年度决算表
C#V ~Y Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
/Dt d#OAdr annuitant 年金受益人
MTGiAFE annuity 年金
"L&'Fd@ZU annuity contract 年金合约
BKa-
k ! annuity on human life 人寿年金
&)F*@C- antecedent debt 先前的债项
RkeltE~u ante-dated cheque 倒填日期支票
b^c9po anticipated expenditure 预期开支
smY$-v) @ anticipated net profit 预期纯利
C Wo1.pV w anticipated revenue 预期收入
'|>9C^E9X anti-inflation measure 反通货膨胀措施
eas: 6Q) anti-inflationary stance 反通货膨胀立场
v60^4K> apparent deficit 表面赤字
9i5,2~ apparent financial solvency 表面偿债能力
rX7QbAB apparent partner 表面合伙人
s?Uh| BfB application for personal assessment 个人入息课税申请书
r`S< A; application of fund 资金应用
V! |qYM. application to release as liquidator and to destruct the books of accounts and documents
>kZ57, 申请免除清盘人职务及毁灭帐簿与文件
qB]i6* appointed actuary 委任精算师
/.Nov appointed auditor 委任核数师；委任审计师
,tH5e&=U01 appointed trustee 委任的受托人
6(|d|Si *c appointer 委任人
RPnRVJ&"Z apportioned pro rata 按比例分摊
Mp$@`8X` apportionment 分配；分摊
`p kM N Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_M[,! { C apportionment formula 分摊方程式
{ %v-( apportionment of estate duty 遗产税的分摊
q@5K6yE appraisal 估价；评估
:q<Z'EnW appreciable growth 可观增长
HBE.F&C88 appreciable impact 显着影响
AGP("U'u appreciable increase 可观增长
e(F42; $$ appreciation 增值；升值
4F3x@H' appreciation against other currencies 相对其他货币升值
'uDjFQX appreciation of the exchange value of Hong Kong dollar 港元汇值上升
J~B
7PW appreciation tax 增值税
RE$`YCs5 appropriation 拨款；拨用；拨付
. v@>JZC appropriation account 拨款帐目
OX:O^ (-r, Appropriation Bill 拨款法案
l%R50aL appropriation-in-aid system 补助拨款办法
x_!0.SU approved assets 核准资产
2g9 G{~,@g approved basket stock 认可一篮子证券
+y2[msBs approved budget 核准预算
gnp~OVDqfL approved charitable donation 认可慈善捐款
^[-el=oKn0 approved charitable institution 认可慈善机构
;8S/6FI approved currency 核准货币；认可货币
>N\0"F7. approved estimates 核准预算
&M/0 g]4p approved estimates of expenditure 核准开支预算
kU-t7'?4 approved overseas insurer 核准海外保险人
w6dFb6~R approved overseas trust company 核准海外信托公司
9vNkZ-1 approved pooled investment fund 核准汇集投资基金
+ 1IQYa| approved provident fund scheme 认可公积金计划
/"H`.LD.? approved provision 核准拨款
/y7M lU9 approved redeemable share 核准可赎回股份
(}r|yE approved regional stock 认可地区性证券
mV73
\P6K approved retirement scheme 认可退休金计划
I]"96'|N approved subordinated loan 核准附属贷款
p,pR!qC> arbitrage 套戥；套汇；套利
@4(k( arbitrageur 套戥者；套汇者
gG%V 9eOQ arbitrary amount 临时款项
'1fNBH2 arrangement 措施；安排；协定
}0`nvAf arrears 欠款
wfvU0]wk} arrears of pay 欠付薪酬
[+ *$\ arrears of revenue 逾期未收税款；逾期未收的帐项
/WV7gO&L1 articles of association 组织章程；组织细则；组织章程细则
>R{qESmP= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
H`8``#-|@S ascertainment of profit 确定利润
qa(>wR"mT "Asia Clear" “亚洲结算系统”
,6 !rR,0 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
plu$h-$d Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
YJS{i Asian Development Fund [ADF] 亚洲发展基金
oBq 49u 1 Asian dollar bond 亚洲美元债券
q {2I_[p Asian dollar market 亚洲美元市场
l:6,QaT1 Asian dollar rate 亚洲美元利率
@=]~\[e\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~1m2#> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8E&XbqP+ asked price 沽盘；喊价；索价；卖方报价
r dnno assessable income 应评税入息
\? j E#^ assessable loss 应评税亏损
"!>DX1rsi assessable profit 应评税利润
]u-]'P assessable value 应评税值
I]Tsz'T!9 assessed profit 估定利润
\7MHaQvS assessed value 经评估价值
GBFw+v/|4 assessment 评税；评定；估价；评税单
_mS!XF~`P assessment number 评税编号；估价编号
`s '# assessment of additional tax 补加税评税
t&5%?QyM assessment of performance 业绩评估；实绩评价
be5,U\&z Assessor 评税主任
Glq85S asset price bubbles 资产价格泡沫
]nQt>R p_ asset-backed securities 具资产保证的证券
r!P}u assets accretion 资产增值
xt'tL:d assets and liabilities 资产与负债
.,~(%#Wl$ assets betterment statement 资产递增表；资产改进表
#zrTY9m7 assets lending 实物放款；有抵押贷款
e}@)z3Q<l assets of the company passing on the death 死者去世时转移的公司资产
@cRZk`|1n assets pledged as security for liabilities 用作负债抵押的资产
wi8Yl1p]!z assets portfolio 资产投资组合
}~h'FHCC+ assets price 资产价格
IvpcSam' assets quality 资产质素
;Z j]~| assets realization 资产变现
+9O5KI? P assets refinancing arrangement 资产再集资安排
}pkj:NT assets securitization 资产证券化
3ZTE< zRQ assets situated outside Hong Kong 在香港以外地方的资产
Iu~\L0R427 assets stripping 削减资产；拆卖资产
lT\a2.E assets value 资产值
%xlqF< assignee 承让人
v{i 7h|e assignment 转让；转让书；转让契
sC00un% assignment of interest 权益转让
S~q Zr assignment of letters patent and trade mark 专利证书及商标转让
x 5dWBGH assignment of property 物业转让；物业转让书
P3
c\S[F assignment right 转让权
*'"T$ib assignor 转让人
H4OhIxK associate 有联系的人；有关连人士；相联者；合伙人；联系人
ky>wOaTmN6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
z 3t~} aL associate member 附属会员
T{]~07N? associated body corporate 相联法人团体
[md u!!* associated company 相联公司；联属公司
'tN25$=V&W associated corporation 相联法团
iDl;!b&V. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
N3t0-6$_ 公认会计师公会〔英国〕
o }Tz"bN Association of Futures Exchange Brokers 香港期货经纪协会
2 ;L|y._`w Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!$A 37j6 association of underwriters 承保人组织
m`4R]L] assumption of control 接管
5_0(D ;Q assurance 担保；保险；转易；转易书
@
P@c.*}s assurance of interest 权益的转易
41#w|L
\ at 19XX price 按一九ＸＸ年价格计算
,1q_pep~?% at a discount 按赔价计算；按贴水价格计算；打折扣
~ ,D@8t v at a premium 按溢价计算；按升水价格计算
p3ISWJa! at call 通知付款；按通知
`"i Y* at constant market price 按固定市价计算
Q@e[5RA +] at constant price 按固定价格计算
Sj'h t= at cost 按成本计算
O_$d I*RK at current market price 按当时市价计算；按现时市价计算
VZ>On$ hp at current price 按当时价格计算；按现时价格计算
d;Hn#2C at factor cost 按要素成本计算；按生产要素成本计算
syx\gz at money-of-the-day price 按付款当日价格计算
G.+l7bnZM at or better 按指定或较佳价位〔买卖指令〕
$&|y<Y= at par 按面值计算；平价
rzrl>9
h at sight 见票即付
}MR1^ at the close 按收市盘
7 ;.xc{ at the opening 按开市盘
OE) ~yKy attestation 见证；见证条款
?EMK8 ; at-the-money option 平价期权
bG&"9 b_c attorney 受权人；受托代表人
H@ X oqgI attornment 新拥有人承认书
_!xD8Di# attributable profit 可归属利润
gB\T[R V attributable share value 可归属股份价值
2)?(R;$, Auckland Stock Exchange 奥克兰证券交易所
* v8T s auction 拍卖
~/_9P Fk auctioneer 拍卖商
=1h9rlFj"D audit 审计；核数
"T h$#3 Audit Commission 审计署
, xx6$uZ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?%R w(E 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〕
|eoid ?= audit review 帐目审查
qo+N,x9o Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Zn:R
PMk* audited account 审计帐目；经审计的帐目
y `e4;* 1 audited annual account 经审计的周年帐目
f0+2t.tj audited balance sheet 经审计的资产负债表
A]`El8_t" auditor 核数师；核数主任；审计师
& a!BD/ auditor's certificate 核数师证明书；审计师证明书
Gy1xG.yM~ auditor's report 核数师报告；审计师报告
u ^I(Ny Aussie bond 澳元债券
[#" =yzR<3 austerity budget 紧缩预算
*y`%]Hy< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
c_{z(W" Australia All Ordinaries Index 澳洲所有普通股票指数
pDP xl?S Australian Dollar [AUD] 澳元
d lH$ yub Australian Options Market 澳大利亚期权市场
^\ ?O4,L Australian Securities Commission 澳洲证券事务监察委员会
1{pmKPu Australian Society of Certified Practising Accountants 澳洲执业会计师公会
M_B:{%4 Australian Stock Exchange 澳大利亚证券交易所
0)Y bI! Austrian Schilling [ATS] 奥地利先令
Nd:R"
p*8 authentication 认证；鉴证
\u`)kJ5o1 authority to purchase 委托购买证；委购书
I3u{zHVwI authorization 认可；核准；授权；授权书
M|T4~Q U& authorization by direction 指示授权
"_L?2ta authorization by instruction 指令授权
ci,+Bjc authorization by warrant 令状授权
fkfZ>D^1 authorization of unit trust 单位信托的认可
+w w^ev% authorized agent 指定代理人
||2Q~*: authorized capital 法定资本
hf!|\f authorized clerk 出市员
~:;3uL s,8 authorized dealer 认可交易商
5OM?3 M authorized financial institution 认可财务机构
,O=a*%0rt authorized fund 认可基金
\8uo{#c L8 authorized fund house 获授权的基金公司；认可基金公司
N) R[6u } authorized institution 认可机构
I9$c F)zk authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
X XmE+aI authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
m!XI {F@x authorized insurer 获授权保险人；获认可承保人
@
\.;b9 authorized investment 特准投资项目
PDx)S7+w[ authorized person 获授权人
fLN! EDq authorized representative 获授权代表
~>G]_H]? authorized share capital 法定股本
`U!y&Q$, automated quotation system 自动报价系统
G"
b6 0RQ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
D| I Ec? 自动交易系统〔香港期货交易所有限公司〕
Qz<d~ N automatic adjustment mechanism 自动调整机制
iWX c automatic adjustment system 自动调整系统
{hSGv Automatic Clearing House 自动票据交换所
nR
\' [~+ automatic exchange rates accumulation system 自动化汇率累集系统
${~|+zdB Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Itm8b4e9; automatic teller machine [ATM] 自动柜员机
OQ/<-+<w autopay 自动转帐
X CB?ll*^ available assets 可用资产
|wxGpBau available fiscal reserve 现存财政储备
~KjJ \b)R available profit 可用利润
; :&?=d Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
V BoMT:# average 平均；平均数；海损
j dut4 nFc average basic salary 平均基本薪金
`Y?t@dd average consumer expenditure 平均消费开支；一般消费开支
}pNX@C#De average cost 平均成本
R U"/2i average cost of land production 增辟土地平均成本
L/}iy} average daily turnover 平均每日成交额
xIbMs4'iEx average daily wage rate 平均每日工资率
1N`vCt]w average expenditure pattern 平均开支模式
@`u?bnx]e average growth rate 平均增长率
*a}(6Cx average net fixed assets 固定资产平均净值
= Je>`{J average of relatives 相对价格平均数
ZU'!iU|8 average price 平均价格
KV!<Oq average propensity to consume 平均消费倾向；一般消费倾向
AH7L .L+$M average propensity to save 平均储蓄倾向；一般储蓄倾向
\L!uHAE2a average rate 平均率
`&7RMa4= average revenue 平均收入；平均收益
A Ayv average stock 平均库存；平均存货
iCG`3(xL average yearly rent 平均年租
=?@Q -(bp avoidance of double taxation 避免双重课税
khd5 Cf[ avoidance of tax 避税
