A:
LW sP ya A share Ａ股；甲类股份
{y] mk?j abatement of tax 减税；减扣免税额
'$As<LOEd/ ABN AMRO Bank N.V. 荷兰银行
Q(d9n 8 above-the-line expenditure 线上项目支出；经常预算支出
rKHY? {! above-the-line receipt 线上项目收入；经常预算收入
Fhz*&JC# ABSA Asia Limited 南非联合亚洲有限公司
l:6,QaT1 absolute change 绝对数值变更
M aBYk?TR~ absolute expenditure 实际开支
6<,dRn absolute guideline figure 绝对准则数字
C.^Ven absolute interest 绝对权益
+t4 BQf absolute order of discharge 绝对破产解除令
{k.MS-q absolute profit margin 绝对利润幅度
2-zT$`[]J absolute value 实值；绝对值
V]c;^ absolutely vested interest 绝对既得权益
KD1=Y80P absorbed cost 已吸收成本；已分摊成本
^[Ua46/" m absorption 吸收；分摊；合并
) yY6rI;: absorption rate 吸收率；摊配率；分摊率
b5IA"w ACB Finance Limited 亚洲商业财务有限公司
9% ii '{ acceptable form of reciprocity 合理的互惠条件
FEPXuCb acceptable rate 适当利率；适当汇率
{u!)y?}I- acceptance agreement 承兑协议
&~U Jf4b|A acceptance for honour 参加承兑
OX%MP!#KU acceptor 承兑人；接受人；受票人
)5JU:jNy acceptor for honour 参加承兑人
=K&\E2kA 4 accident insurance 意外保险
6qe*@ o Accident Insurance Association of Hong Kong 香港意外保险公会
rPc7(,o* accident insurance scheme 意外保险计划
w#JJXXQI accident year basis 意外年度基准
IC{e E accommodation 通融；贷款
y~
G.V,0 accommodation bill 通融票据；空头票据
=Cv/Y%DN accommodation party 汇票代发人
;Z j]~| account balance 帐户余额；帐户结余
h=kQ$`j6 account book 帐簿
7:]Pl=:X account collected in advance 预收款项
J`IDlGFYp account current book 往来帐簿
,y9iKkg account of after-acquired property 事后取得的财产报告
lT\a2.E account of defaulter 拖欠帐目
/!} 't account payable 应付帐款
>U1R. B7f account payee only [A/C payee only] 只可转帐；存入收款人帐户
2#X4G~>#h account receivable 应收帐款
n\I#CH0V account receivable report 应收帐款报表
"M|P+ A account statement 结单；帐单；会计财务报表
#U=X NU}k account title 帐户名称；会计科目
;v17K accountant's report 会计师报告
+6smsL~<#v Accountant's Report Rules 会计师报告规则
k" k J_( accounting and auditing procedure 会计与审计程序；会计与核数程序
I9o6k?$K Accounting Arrangements 《会计安排》
bW#@OrsS accounting basis 会计基础
wiOgyMdx accounting by Official Receiver 破产管理署署长呈交的帐目
Y=Z1Tdxa| Accounting Circular 《会计通告》
'tN25$=V&W accounting class 会计类别
iDl;!b&V. accounting date 记帐日期；会计结算日期
I~,G accounting for money 款项核算
Vh3 Ijn Accounting Officer 会计主任
=S[yE]v^ accounting period 会计报告期；会计期
0Iud$Lu accounting policy 会计政策；会计方针
?::NO Dg accounting practice 会计惯例
IdIrI accounting principle 会计准则
#jpoHvt h accounting record 会计记录
VHOfaCE accounting report 会计报告
xRu Fuf8 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Mh(]3\ Accounting Society of China 中国会计学会
6m .k;' accounting statement 会计报表
~ ,D@8t v accounting system 会计制度；会计系统
GN#<yv$av accounting transaction 会计事项；帐务交易
"I;C;}! accounting treatment 会计处理
FZd.L6q accounting year 会计年度
D7]# Xk2 accretion 增值；添加
l ?Y_~Wuw accrual 应计项目；应累算数目
^^i6|l1 accrual basis 应计制；权责发生制
*?QE2&S: accrual basis accounting 应计制会计；权责发生制会计
syx\gz accrue 应累算；应计
G.+l7bnZM accrued benefit 应累算利益
B) $c|dUV accrued charges 应计费用
$d+DDm1o accrued cumulative preference share dividend 应累算的累积优先股股息
oRN-xn g accrued expenses 应累算费用
%CZ-r"A accrued interest payable 应付利息；应计未付利息
}}QT HR accrued interest receivable 应收利息；应计未收利息
Q|}a R:4 accrued right 累算权益
|CgnCUv+ accruing profit 应累算的利润
]U[X1W+@ accumulated fiscal reserve 累积财政储备
JJV0R}z?TV accumulated profit 累积利润；滚存溢利
o
sb Hs$C accumulated reserve 累积储备
bf_I9Z3m accumulation of surplus income 累积收益盈余
NRnRMY- acquired assets 既得资产
0U66y6 acquisition 收购；购置；取得
)PkNWj6% y acquisition cost 购置成本
Xf =XBoN| acquisition expenses 购置费用
eRbGZYrJ acquisition of 100% interest 收购全部股权
^n#1<K[E acquisition of control 取得控制权
]!:oYAm acquisition of fixed assets 购置固定资产
qo+N,x9o acquisition of shell “买壳”
&m3.h!dq acquisition price 收购价
BE&B}LfvfO act of God 天灾
qZ @0]"h acting partner 执事合伙人
*fO3]+)d+ active market 买卖活跃的市场；交投畅旺的市场；旺市
8T;IZ(s active partner 积极参与的合伙人
VS#wl|b8 active trading 交投活跃
QYXx:nIrg actual circulation 实际流通
I~PDaZP actual cost 实际成本
R8*Q$rH< actual expenditure 实际开支；实际支出
QVZD/shq actual income 实际入息；实际收入；实际收益
d
"BW/%m|g actual market 现货市场
@Un/c:n actual price 现货价；实际价格
RVtQ20e";r actual profit 实际利润
-@^Zq} actual quotation 实盘；实际价位；实际报价
,!G{ 5FF8: actual year basis 按实际年度计算
mtic> actuals 实货
U5Erm6U: actuarial investigation 精算调查
t<uYM actuarial principle 精算原则
fBBa4"OK= actuarial report 精算师报告
8$ xPex~2 Actuarial Society of Hong Kong 香港精算学会
ci,+Bjc actuarial valuation 精算师估值
fkfZ>D^1 actuary 精算师
?wMHS4 ad referendum agreement 暂定协议；有待覆核的协定
hlvt$Jwq ad valorem duty 从价税；按值征税
>,C4rC+:XN ad valorem duty system 从价税制
MB);!qy ad valorem fee 从价费
Q_*_?yf ad valorem tariff 从价关税
wYeB)1. additional allowance 额外免税额
h *0S$p<[1 additional amount for unexpired risk 未过期风险的额外款额
{s,+^7 additional assessable profit 补加应评税利润
f<i7 @% additional assessment 补加评税
Rg29 additional commitment 额外承担
F9c`({ 6 k additional commitment vote 额外承担拨款
X XmE+aI additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
m!XI {F@x additional dependent parent allowance 供养父母额外免税额
)j6eE+gF additional provision 额外拨款
Q^}%c
U0 additional stamp duty 附加印花税
?<X(]I.j additional tax 补加税罚款；补加税款
+5<k-0v Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
NW$H"}+o adjudged bankrupt 被裁定破产
CozKyt/r7 adjudicated bankrupt 裁定破产人
P#kGX(G9! adjudication fee 裁定费；评定印花税额手续费；评估契据费
D| I Ec? adjudication of bankruptcy 裁定破产；宣告破产
:(3|HTz adjudication of insolvency 裁定无力偿还债务
NX* O_/ adjusted actual 经调整的实数；调整后的实数
ir> ]r<Zl adjusted current assets 经调整的流动资产；调整后的流动资产
z^*
'@ adjusted figure 经调整的数字；调整后的数额
<dA8
'7^ adjusted liabilities 经调整的负债；调整后的负债
u%|zc= adjusted loss 经调整的亏损；调整后的亏损
\`'K lF2 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Qx|H1_6 adjusted profit 经调整的利润；调整后的利润
@54*.q$ adjusted surplus 经调整的盈余额；调整后的盈余额
C DMfa&;T adjusted value 经调整的价值；调整后的价值
7&}P{<}o^ adjustment 调整；修订；理算〔保险〕
iY[+Ywh adjustment centre 调剂中心
U3;aLQ* adjustment lag 调整过程的时间差距；调整时差
WiNT;v[ adjustment mechanism 调整机制
PL0`d`TI adjustment of loss 亏损调整
B,$l4m4 adjustment process 调整过程；调整程序
&znH!AQ0 adjustment range 调整幅度
HgBJf~q~U administered exchange rate 受管制汇率
wyc D>hc Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
)\/
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$* MCU nl administration fee 手续费；行政费
Ob +9W administration in bankruptcy 破产管理
4Tzd; P6_ administration order 遗产管理令
3{raKM6F administrator 管理人；遗产管理人
!&kL9A). administrator of the estate 遗产管理人
+,'T=Ic{ admission of debt 债项承认书
zbw7U'jk admission of proof 接纳债权证明
`cP <}^] advance 放贷款项；垫付款项；预支款项；预付款项
\L!uHAE2a advance account 暂支帐目；预付款帐户
`&7RMa4= advance compensation 预付补偿金
r >{G`de4 advance from shareholder 股东垫款
8``;0}'PC advance pending reimbursement 预支以待日后付还
<~Q i67I advanced economy 先进经济体系
U0B2WmT~Q advancement 预付；预付财产
GrJ#. advances warrant 垫款令
UgHf* m advancing 贷出
Gu(lI ~ adverse balance 逆差
O0l^*nZ46t adverse exchange 逆汇
e&Y0}oY advertisement addressed to shareholders 在报章刊登的致股东通告
'E;W advice for collection 托收通知书
j28 _Hh T advice of drawing 提款通知书；汇票通知书
N?r >%4 advice of payment 付款通知
m y^ak*N Advisory Committee [Securities and Futures Commission]
hAR?
t5c 谘询委员会〔证券及期货事务监察委员会〕
8 ,}ikOZ? Advisory Committee on Diversification 经济多元化谘询委员会
#~Q=h`9 affidavit 誓章；遗产申报誓章
y+mElG$F affidavit of no receipt 述明无收款的誓章
To"dG& h affiliate 联号；联营公司；附属公司
D=?{8 'R' affiliated company 附属公司；联号；联营公司
R zR?&J affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+`en{$%% affordability 负担能力
wJ" ev.A) African Development Bank [AfDB] 非洲开发银行
=6 %|?5G after-acquired property 事后取得的财产
AMlV%U# after-hours dealing 市后交易
N$aZ== $5 after-tax profit 税后盈利；税后利润；税后溢利
uF(k[[qaiN agency agreement 代理协议
/9ZcM]X B agency expenses 代理机构的开支
9G+f/k,P agency fee 代理费
64ox jF) Agency Law 《代理法》
Z_z#QX>=D agent 代理人；承销人
'UwI*EW2S agent of company 公司代理人
GKtS6$1d# agent's fee 代理人费；经纪费
Rc$h{0K8 aggregate 总计；总数；总体数字
{XY3Xo aggregate amount 总款额；总额
)na&" bJ aggregate assets and liabilities 总体资产与负债
NGzgLSm\ aggregate at constant price 按固定价格计算的总体数字
))#'4 aggregate demand 总需求
v#w _eqg aggregate gross position 总持仓量
gtU1'p" aggregate limit 总限额
kl7A^0Qrz aggregate of salaries tax 合计薪俸税
y0q#R.TOm aggregate performance 总体表现；总体业绩
s3t!<9[m aggregate supply 总体供应
Q}vbm4)[ aggregate surplus 总盈余
3P=w =~e aggregate total 整体总额
z_SagU,\ aggregate value 总值；合计价值
<&#+ E%E4 aggregated basis 合计基准
-e`;bX_N) aggregated net chargeable income 合计应课税入息实额
2hOPzv&B aggregation 合并计算；合计；总和
zhEo(kU!
aggregation of incomes of husband and wife 夫妇入息合并计算
/)#8)"`nT aggregation of property 财产的总和
ziL^M"~2 agio 差价；贴水
_vYzF+ 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》
<)#kq1b? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%]4-{%v 《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》
\ElX~$fS Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O]=C#E{ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Y(i?M~3\t Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
r'aY2n^O 《香港政府和大韩民国政府关于相互促进和保护投资协定》
w+UV"\!G)Q agreement for a settlement 授产协议
IsYP0(L agreement for assignment 转让协议
3B9n P._ agreement for sale 售卖协议；买卖协议
YB!!/ SX4 agreement for sale and purchase 买卖协议
E&2tBrAq agreement for the payment of interest 支付利息协议
3 ]}'TA`v agreement for the repayment of money 还款协议
(aKZ5>>cN agreement of reinsurance 再保险协议
}5gr5g\OtP Agricultural Bank of China 中国农业银行
_vrWj<wyf air passenger departure tax 飞机乘客离境税
w=J4zkWk Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
D1"7s,Hmu airport tax 机场税
/8e W@IO.F alcohol duty 酒精税
C ?7X"~ ~ alienation 让与；让渡；转让
I6dm@{/:> alimony 生活费；赡养费
0-xCp ~vE All Ordinaries Index [AOI] 所有普通股指数
vA?_-. J all risks 全险；综合险
&4kM8Qh All Sales Record for Stock Market 《股票市场成交报告》
R2^iSl %pj Allied Capital Resources Limited 新联财务有限公司
U</+ .$b all-items index [Consumer Price Index] 总指数〔消费物价指数〕
li zTRVBE allocation letter 拨款信件
!WKk=ysFS allocation of fund 分配款项；预留款项
(K
#A allocation of profit 利润分配；溢利分配
f!g<3X{= allocation warrant 拨款令
rihlae5Kz allotment 分配；配股
tV`&- H allotment notice 股份配售通知；配股通知
`SOhG ?Zo allotment of shares 股份分配
LM1b I4 allowable 可获宽免；免税的
'j7 9GC0 allowable business loss 可扣除的营业亏损
%W;u}` allowable expenses 可扣税的支出
c^S&F9/U* allowance 免税额；津贴；备抵；准备金
|9s wZ[ allowance for debts 债项的免税额
&'O?es|Lb allowance for depreciation by wear and tear 耗损折旧免税额
nFX AF!,jj allowance for funeral expenses 殡殓费的免税额
epVH.u% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
:kp0E iJ allowance for repairs and outgoings 修葺及支出方面的免税额
f5?hnt`m allowance to debtor 给债务人的津贴
?)cJZ>$!w alteration of capital 资本更改
, L% p alternate trustee 候补受托人
@hT;Bo2G] amalgamation 合并
_i@x@:_l ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1q!sKoJ< ambit of charges 征税范围；收费范围
M {x ie amended valuation 经修订的估值
eTZ`q_LfI1 American Commodities Exchange 美国商品交易所
lIq~~cv) American Express Bank Limited 美国运通银行
O,9X8$5H-a American Stock Exchange 美国证券交易所
> eo8 amortization 摊销
jOl 1_ amount due from banks 存放银行同业的款项
NgxO&Zp amount due from banks abroad 存放海外银行同业的款项
6y@<?08Q amount due from holding companies 控股公司欠款
iEhDaC[e(b amount due from local banks 存放本港银行同业的款项
Yq;&F0paK amount due to banks 银行同业的存款
@,vv\M0)p amount due to banks abroad 海外银行同业的存款
OK\] *r amount due to holding companies 控股公司存款
#NF+UJYJ&' amount due to local banks 本港银行同业的存款
# U`&jBU amount due to outport banks 外埠银行同业的存款
}#Y Qg0( amount for note issue 发行纸币的款额
Q-Y@)Mf~?0 amount of bond 担保契据的款额
\UQ],+H amount of consideration 代价款额
LW?2}`+ amount of contribution 供款数额
/nM*ljfB\ amount of indebtedness 负债款额
4~WlP,,M amount of principal of the loan 贷款本金额
r qC 1 amount of rates chargeable 应征差饷数额
lt%-m@#/ amount of share capital 股本额
we a\8[U3" amount of sums assured 承保款额
'%O\ E{h amount of variation 变动幅度
&
=sa y P amount of vote 拨款数额
m){ &:Hs amount payable 应付款额
}rxFS
<j amount receivable 应收款额
^ K>pT}u Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Na;t#, analysis 分析
N[{]i Q ancillary risk 附属风险
4H9xO[iM annual account 周年帐目；周年帐目报表；年度决算；年结
K z^ hQd annual accounting date 年结日期
h>Rpb#] annual allowance 每年免税额；年积金；年度津贴；年津
_6I >+ 9#C annual balance 年度余额
SD I,M annual disposable income 每年可动用收入
CU !.!cZ{ annual estimates 周年预算
%#Q
#N,fw annual fee 年费
7eH@n <]Y2 annual general meeting 周年大会
/2'c> annual growth rate 年增率；每年增长率
;S = e%:zb annual long-term supplement 长期个案每年补助金
A'v[SUW'm annual pensionable emolument 可供计算退休金的年薪
{q2<KRU2+# annual report 年报
Px#4pmz Annual Report on the Consumer Price Index 《消费物价指数年报》
Sh47c4{ annual return 周年报表；周年申报表；每年报税表格
%>]#vQ| Annual Return Rules 《周年报表规则》
=z %s8D2 annual review of consumer prices 每年消费物价回顾
m-#d8sD2C annual roll-forward basis 逐年延展方式
;@O(z*14@ annual salary 年薪
%w%zv2d annual statement 年度报表；年度决算表
JgZdS -~ 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
"U{mMd!9L annuitant 年金受益人
~l4Q~' annuity 年金
Cj=J;^vf annuity contract 年金合约
b6$4Ul-. annuity on human life 人寿年金
8Nv-/VQ/b antecedent debt 先前的债项
,dq`EsHg`M ante-dated cheque 倒填日期支票
{&b-}f"m anticipated expenditure 预期开支
)xbqQW7%0+ anticipated net profit 预期纯利
7dx4~dF anticipated revenue 预期收入
^f"&}%" M anti-inflation measure 反通货膨胀措施
6P6 Jx; anti-inflationary stance 反通货膨胀立场
k dUc& apparent deficit 表面赤字
QD6Z=>?S apparent financial solvency 表面偿债能力
'jwTGT5x apparent partner 表面合伙人
XAGiu;<,= application for personal assessment 个人入息课税申请书
-y<rM0"NE application of fund 资金应用
GYTbeY application to release as liquidator and to destruct the books of accounts and documents
c{ZqQtfM 申请免除清盘人职务及毁灭帐簿与文件
"N]WL5$i appointed actuary 委任精算师
6q!7i%fK? appointed auditor 委任核数师；委任审计师
}8X:?S
% appointed trustee 委任的受托人
+0)5H>h appointer 委任人
F .& *D~f apportioned pro rata 按比例分摊
; vhnA$'a apportionment 分配；分摊
ob)D{4B' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<C2c" =b apportionment formula 分摊方程式
Xek E#?. apportionment of estate duty 遗产税的分摊
m./*LXU appraisal 估价；评估
!FO:^P appreciable growth 可观增长
(jt*u (C&Y appreciable impact 显着影响
9yp ^zL appreciable increase 可观增长
Ez wF`3RjK appreciation 增值；升值
aw;{<?* appreciation against other currencies 相对其他货币升值
lp 3(&p<: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~c'\IM appreciation tax 增值税
I\)N\mov e appropriation 拨款；拨用；拨付
+# A|Zp< appropriation account 拨款帐目
jh-kCF Appropriation Bill 拨款法案
<: H appropriation-in-aid system 补助拨款办法
X@G[=Rs approved assets 核准资产
ZO]E@?Oav approved basket stock 认可一篮子证券
)E_!rR approved budget 核准预算
_p ? I{1O approved charitable donation 认可慈善捐款
3<yC e%I: approved charitable institution 认可慈善机构
</~1p~=hAt approved currency 核准货币；认可货币
__Vg/C!W approved estimates 核准预算
XWJ0=t&} approved estimates of expenditure 核准开支预算
_y.mpX& approved overseas insurer 核准海外保险人
p PU 2ar approved overseas trust company 核准海外信托公司
+lW+H12 approved pooled investment fund 核准汇集投资基金
,(zcl$A[ approved provident fund scheme 认可公积金计划
U5T^S approved provision 核准拨款
4h[2C6
\+` approved redeemable share 核准可赎回股份
9Vh_XBgP approved regional stock 认可地区性证券
~l y`u approved retirement scheme 认可退休金计划
3Bu D/bs approved subordinated loan 核准附属贷款
=2Pz$q*ub arbitrage 套戥；套汇；套利
&FT5w T arbitrageur 套戥者；套汇者
*s
1D\/H arbitrary amount 临时款项
Ul7,k\q@ arrangement 措施；安排；协定
||bA arrears 欠款
noWRYS % arrears of pay 欠付薪酬
wK/}E h\^ arrears of revenue 逾期未收税款；逾期未收的帐项
pU[a[ articles of association 组织章程；组织细则；组织章程细则
n C\(+K1% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=aX1:Z ascertainment of profit 确定利润
OsDp88Bc "Asia Clear" “亚洲结算系统”
$,!dan<eA Asia Commercial Bank Ltd. 亚洲商业银行有限公司
EV by 9! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
XL%vO#YT Asian Development Fund [ADF] 亚洲发展基金
sf=%l10Fk# Asian dollar bond 亚洲美元债券
.CB "@.7 Asian dollar market 亚洲美元市场
LD7? . Asian dollar rate 亚洲美元利率
*=r@vQ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
d{( s- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-sruxF asked price 沽盘；喊价；索价；卖方报价
_S[Rvb1e assessable income 应评税入息
x `b~ZSNJ% assessable loss 应评税亏损
Mr@<ZTw assessable profit 应评税利润
h Js&rpN assessable value 应评税值
UeIqAG 8 assessed profit 估定利润
mCZF5r assessed value 经评估价值
CYY
X\^hA assessment 评税；评定；估价；评税单
7cJ O)cm0' assessment number 评税编号；估价编号
C"V?yDy2~ assessment of additional tax 补加税评税
X}e y0)g% assessment of performance 业绩评估；实绩评价
6Vu}k K)
Assessor 评税主任
hv_pb#1Ks asset price bubbles 资产价格泡沫
g%KGF)+H asset-backed securities 具资产保证的证券
5G
dY7t_1 assets accretion 资产增值
t\E-6u assets and liabilities 资产与负债
y'i:%n}I assets betterment statement 资产递增表；资产改进表
bF8xQ<i~Y assets lending 实物放款；有抵押贷款
t(LlWd assets of the company passing on the death 死者去世时转移的公司资产
6= aBD_2@ assets pledged as security for liabilities 用作负债抵押的资产
mU e@ Dud assets portfolio 资产投资组合
MC[ `<W) u assets price 资产价格
H- PW( assets quality 资产质素
'IqK M assets realization 资产变现
A$$R_3ne assets refinancing arrangement 资产再集资安排
R LeSA\di assets securitization 资产证券化
%<bG %V( assets situated outside Hong Kong 在香港以外地方的资产
Q:Nwy(,I assets stripping 削减资产；拆卖资产
hc31+TL assets value 资产值
P*nT\B assignee 承让人
@pEO@bbg > assignment 转让；转让书；转让契
Eze DShN=J assignment of interest 权益转让
9cx!N, R t assignment of letters patent and trade mark 专利证书及商标转让
GwU>o:g" assignment of property 物业转让；物业转让书
vb80J< 4 assignment right 转让权
b*F :l# assignor 转让人
AU${0#WV_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
/oix tO) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
is _ dPc associate member 附属会员
0w a!pE" associated body corporate 相联法人团体
IJb1)
ZuR associated company 相联公司；联属公司
0g a1Yr] associated corporation 相联法团
:w &)XI34 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
~*Sbn~U 公认会计师公会〔英国〕
dOYm t, Association of Futures Exchange Brokers 香港期货经纪协会
o sgS?=8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
odn97,A association of underwriters 承保人组织
^QL/m\zq@% assumption of control 接管
OKLggim{ assurance 担保；保险；转易；转易书
JWm^RQ assurance of interest 权益的转易
@{$Cv"6769 at 19XX price 按一九ＸＸ年价格计算
r>:7${pF at a discount 按赔价计算；按贴水价格计算；打折扣
cM7k) { at a premium 按溢价计算；按升水价格计算
1RUbY>K#U at call 通知付款；按通知
>stVsFdV) at constant market price 按固定市价计算
p'w"V6k('~ at constant price 按固定价格计算
U!-+v:SF at cost 按成本计算
\i;~~;D at current market price 按当时市价计算；按现时市价计算
)su
<Ji* at current price 按当时价格计算；按现时价格计算
IP4b[|ef at factor cost 按要素成本计算；按生产要素成本计算
TF iM[ at money-of-the-day price 按付款当日价格计算
&s}@7htE at or better 按指定或较佳价位〔买卖指令〕
%(7w Z0Z at par 按面值计算；平价
<:yq~? at sight 见票即付
6^z \;,p at the close 按收市盘
i[BR(D&l_p at the opening 按开市盘
i4n%EDQ attestation 见证；见证条款
?M{ 6U[ ? at-the-money option 平价期权
{J6sM$aj attorney 受权人；受托代表人
^TCJh^4na attornment 新拥有人承认书
K1wN9D{t' attributable profit 可归属利润
pGcx
jm attributable share value 可归属股份价值
>a`zkl Auckland Stock Exchange 奥克兰证券交易所
:Kc0ak)<n auction 拍卖
A>1 p]# auctioneer 拍卖商
]3 8<ly7 audit 审计；核数
j7HlvoZV Audit Commission 审计署
~R Lx; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
))+9 8iU1s 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[ audit review 帐目审查
= rO>b{,hs Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
o:Os_NaD audited account 审计帐目；经审计的帐目
{@F["YPxy audited annual account 经审计的周年帐目
8iH;GFNJ7' audited balance sheet 经审计的资产负债表
L) nVpqm auditor 核数师；核数主任；审计师
BnnUUaE auditor's certificate 核数师证明书；审计师证明书
q?]@' ^:; auditor's report 核数师报告；审计师报告
)D-.7m.v] Aussie bond 澳元债券
sq6% =(q(? austerity budget 紧缩预算
Sph"w08 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
o_Kc nVQ\ Australia All Ordinaries Index 澳洲所有普通股票指数
)s7 Tv#[ Australian Dollar [AUD] 澳元
"d rh+oo. Australian Options Market 澳大利亚期权市场
dK(%u 9v Australian Securities Commission 澳洲证券事务监察委员会
j{ w,<Wt> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
eYX_V6c Australian Stock Exchange 澳大利亚证券交易所
~m09yc d< Austrian Schilling [ATS] 奥地利先令
(> 5VS authentication 认证；鉴证
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nB authority to purchase 委托购买证；委购书
/E
yg*# authorization 认可；核准；授权；授权书
41Q authorization by direction 指示授权
huD \dmQ:] authorization by instruction 指令授权
Rc .<0# authorization by warrant 令状授权
4bJ2< j authorization of unit trust 单位信托的认可
#vZ]2Ud= 2 authorized agent 指定代理人
0 N[DV] authorized capital 法定资本
xS-nO_t 'E authorized clerk 出市员
Nb9V/2c;V authorized dealer 认可交易商
6l]?%0[* authorized financial institution 认可财务机构
D.Cs nfJ authorized fund 认可基金
Dmv authorized fund house 获授权的基金公司；认可基金公司
$cpQ7 authorized institution 认可机构
kk BV;v%a authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=2 8H^rK{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1eyyu! authorized insurer 获授权保险人；获认可承保人
2yO)}g FJ authorized investment 特准投资项目
HNUR6H&Fta authorized person 获授权人
w7?9e#> Z authorized representative 获授权代表
]4Yb$e ` authorized share capital 法定股本
?$&rC0 t automated quotation system 自动报价系统
<l
s/3! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>W]"a 3E 自动交易系统〔香港期货交易所有限公司〕
-:p1gg& automatic adjustment mechanism 自动调整机制
` xAJy5 automatic adjustment system 自动调整系统
&EJ,k'7$ Automatic Clearing House 自动票据交换所
] B' automatic exchange rates accumulation system 自动化汇率累集系统
c1!/jTX$ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
jG ;(89QR/ automatic teller machine [ATM] 自动柜员机
b0=AQ/: autopay 自动转帐
j L) .B& available assets 可用资产
T:~W.3
available fiscal reserve 现存财政储备
( mD:[|. available profit 可用利润
PL_wa(}y]D Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
eKti+n. average 平均；平均数；海损
2DqHq q9m average basic salary 平均基本薪金
SK}g(X7IWH average consumer expenditure 平均消费开支；一般消费开支
kQ'xs%Fw average cost 平均成本
" / -v 9 average cost of land production 增辟土地平均成本
x]+KO)I average daily turnover 平均每日成交额
Y +yvv{01 average daily wage rate 平均每日工资率
n.UM+2G average expenditure pattern 平均开支模式
>#n-4NZ;p9 average growth rate 平均增长率
ZO6bG$y64 average net fixed assets 固定资产平均净值
G:ngio]G0 average of relatives 相对价格平均数
b%t9a\ 0V average price 平均价格
E_uH' E average propensity to consume 平均消费倾向；一般消费倾向
jy|xDQ average propensity to save 平均储蓄倾向；一般储蓄倾向
e[& 3K< average rate 平均率
MW@b ;=( average revenue 平均收入；平均收益
$,#IPoi~X average stock 平均库存；平均存货
lc(iy:z@ average yearly rent 平均年租
F(fr,m3 avoidance of double taxation 避免双重课税
H0NyxG< avoidance of tax 避税
