A:
)x-b+ S C A share Ａ股；甲类股份
=7!s 8D,[ abatement of tax 减税；减扣免税额
rfV'EjiM} ABN AMRO Bank N.V. 荷兰银行
(Y py} above-the-line expenditure 线上项目支出；经常预算支出
jUT`V
ZK4& above-the-line receipt 线上项目收入；经常预算收入
*%uz LW0 ABSA Asia Limited 南非联合亚洲有限公司
U~
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E}wT5t;u absolute expenditure 实际开支
C-pR$WM:HN absolute guideline figure 绝对准则数字
\ g0vzo"u absolute interest 绝对权益
M)13'B. absolute order of discharge 绝对破产解除令
!vX4_!% absolute profit margin 绝对利润幅度
?N E/ }?a absolute value 实值；绝对值
k?=1q[RQH absolutely vested interest 绝对既得权益
WcmX"{ absorbed cost 已吸收成本；已分摊成本
^y,h0?Z 9 absorption 吸收；分摊；合并
aEf3hB* ~ absorption rate 吸收率；摊配率；分摊率
fW = N ACB Finance Limited 亚洲商业财务有限公司
p22AH%
acceptable form of reciprocity 合理的互惠条件
O_ _s~ acceptable rate 适当利率；适当汇率
(KI 9j7 acceptance agreement 承兑协议
K6{w M acceptance for honour 参加承兑
#1dVp!?3T acceptor 承兑人；接受人；受票人
tSy 9v acceptor for honour 参加承兑人
|JkfAnrN$I accident insurance 意外保险
9hr7+fW]t Accident Insurance Association of Hong Kong 香港意外保险公会
*eg0^ByeD accident insurance scheme 意外保险计划
"DN,1Q
lCp accident year basis 意外年度基准
_ 2KIe(,; accommodation 通融；贷款
'Agw~
&$ accommodation bill 通融票据；空头票据
%g :Q? accommodation party 汇票代发人
c5p,~z_Dtu account balance 帐户余额；帐户结余
(]w6q&, account book 帐簿
tE %g )hL- account collected in advance 预收款项
W" =l@}I account current book 往来帐簿
$9%F1:u account of after-acquired property 事后取得的财产报告
Y:CX RU6eD account of defaulter 拖欠帐目
l8~(bq1 account payable 应付帐款
izSX account payee only [A/C payee only] 只可转帐；存入收款人帐户
~vTwuc\(H account receivable 应收帐款
Z/,R{Jgt" account receivable report 应收帐款报表
#91^1jyMf account statement 结单；帐单；会计财务报表
yPE3Awh5 account title 帐户名称；会计科目
U\%r33L ) accountant's report 会计师报告
RUY7Y ? Accountant's Report Rules 会计师报告规则
O=__w *< accounting and auditing procedure 会计与审计程序；会计与核数程序
")KqPD6k Accounting Arrangements 《会计安排》
!-M Y< ' accounting basis 会计基础
`BmnXWMgx accounting by Official Receiver 破产管理署署长呈交的帐目
YCRE- 5! Accounting Circular 《会计通告》
y`9#zYgqA accounting class 会计类别
zS:2?VXxq accounting date 记帐日期；会计结算日期
$WIE`P% accounting for money 款项核算
(IV\ s Y Accounting Officer 会计主任
NL]_;\ h accounting period 会计报告期；会计期
+-tFg XG accounting policy 会计政策；会计方针
pW+uVv, accounting practice 会计惯例
]x)!Kd2> accounting principle 会计准则
rC@VMe|0 accounting record 会计记录
pZ8J\4+ accounting report 会计报告
G:*vV#K Accounting Services Branch [Treasury] 会计事务部〔库务署〕
OROvy Accounting Society of China 中国会计学会
$e1.y b% accounting statement 会计报表
9(t(sP_ accounting system 会计制度；会计系统
;6 @sC[ accounting transaction 会计事项；帐务交易
H GAi2+& accounting treatment 会计处理
LqYyIbsvf accounting year 会计年度
Tdh(J",d accretion 增值；添加
{|>'(iqH"w accrual 应计项目；应累算数目
+ y I$4MY accrual basis 应计制；权责发生制
Muwlehu q accrual basis accounting 应计制会计；权责发生制会计
C u` accrue 应累算；应计
![Qi+xyc accrued benefit 应累算利益
xHt7/8wF accrued charges 应计费用
_-BP?'lN accrued cumulative preference share dividend 应累算的累积优先股股息
XaCvBQ accrued expenses 应累算费用
jyD~ER}J accrued interest payable 应付利息；应计未付利息
CHTK.%AQH! accrued interest receivable 应收利息；应计未收利息
n*"r!&Dg accrued right 累算权益
1\}XL=BE accruing profit 应累算的利润
Z,"4f*2 accumulated fiscal reserve 累积财政储备
j7)mC4o:% accumulated profit 累积利润；滚存溢利
%%ouf06.| accumulated reserve 累积储备
(Yz[SK=U} accumulation of surplus income 累积收益盈余
a0hBF4+6 acquired assets 既得资产
Sm<*TH!\n_ acquisition 收购；购置；取得
~AjPa}@ f acquisition cost 购置成本
]AQ}_dRi= acquisition expenses 购置费用
frUs'j/bZ acquisition of 100% interest 收购全部股权
c\n_[r acquisition of control 取得控制权
LxIGPC ~ acquisition of fixed assets 购置固定资产
N!c FUZ5] acquisition of shell “买壳”
e".=E ;o` acquisition price 收购价
S3M!"l act of God 天灾
#OPEYJ;*9d acting partner 执事合伙人
gy@=)R/~ active market 买卖活跃的市场；交投畅旺的市场；旺市
p-I J':W active partner 积极参与的合伙人
.1TuHC\mC active trading 交投活跃
46]BRL2 G actual circulation 实际流通
g"748LY>=p actual cost 实际成本
PP{ 9Y Vr actual expenditure 实际开支；实际支出
.v(GVkE} actual income 实际入息；实际收入；实际收益
wH8J?j" 5> actual market 现货市场
,=\. L_' actual price 现货价；实际价格
MrzD
ah9UG actual profit 实际利润
T^Ia^B-%}g actual quotation 实盘；实际价位；实际报价
Q>D//_TF actual year basis 按实际年度计算
>SQ zE actuals 实货
H?O5 "4a actuarial investigation 精算调查
6!>p<p"Ns actuarial principle 精算原则
XfE0P(sE actuarial report 精算师报告
cO7ii~&%! Actuarial Society of Hong Kong 香港精算学会
@\ nQ{\^; actuarial valuation 精算师估值
:+6W%B actuary 精算师
q83^?0 WD ad referendum agreement 暂定协议；有待覆核的协定
FkrXM!mJ ad valorem duty 从价税；按值征税
|l8=z*v< ad valorem duty system 从价税制
( m p ad valorem fee 从价费
oc)`hg2= ad valorem tariff 从价关税
<=p>0L additional allowance 额外免税额
0 aH&M4 additional amount for unexpired risk 未过期风险的额外款额
3F]Dh^IR9 additional assessable profit 补加应评税利润
#&T O(bk additional assessment 补加评税
@Dfg6<0 additional commitment 额外承担
rX)&U4#[ m additional commitment vote 额外承担拨款
.O "a: ^i additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
W+ ;=8S additional dependent parent allowance 供养父母额外免税额
(=uT*Cb additional provision 额外拨款
=q0V%h{ additional stamp duty 附加印花税
( 0/M?YQ F additional tax 补加税罚款；补加税款
[3bPoAr\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7zCJ3p adjudged bankrupt 被裁定破产
VOD-<
" | adjudicated bankrupt 裁定破产人
~\(c;J*Ir adjudication fee 裁定费；评定印花税额手续费；评估契据费
[ne51F5_ adjudication of bankruptcy 裁定破产；宣告破产
{!D(3~MI adjudication of insolvency 裁定无力偿还债务
j7ZxA* adjusted actual 经调整的实数；调整后的实数
_|US`,kfc adjusted current assets 经调整的流动资产；调整后的流动资产
Ik^^8@z adjusted figure 经调整的数字；调整后的数额
+Kb 7N, " adjusted liabilities 经调整的负债；调整后的负债
K-:y adjusted loss 经调整的亏损；调整后的亏损
- (WH+ 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
h#Z[ "BG adjusted profit 经调整的利润；调整后的利润
[L2+k?
* adjusted surplus 经调整的盈余额；调整后的盈余额
OGg\VV' adjusted value 经调整的价值；调整后的价值
f$QkzWvr adjustment 调整；修订；理算〔保险〕
i [9yu- adjustment centre 调剂中心
p#jAEY p adjustment lag 调整过程的时间差距；调整时差
iS,l adjustment mechanism 调整机制
xgMh@@e adjustment of loss 亏损调整
l#enbQ`-~ adjustment process 调整过程；调整程序
|hxiARr4 adjustment range 调整幅度
U Buh '?j administered exchange rate 受管制汇率
:0:Tl/)) Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
xjr4')h administration expenses 行政费用
T`wDdqWbEG administration fee 手续费；行政费
SI~j M:S} administration in bankruptcy 破产管理
jbipNgxkr administration order 遗产管理令
B?i # m^S administrator 管理人；遗产管理人
'y; Kj administrator of the estate 遗产管理人
9[zxq`qT}+ admission of debt 债项承认书
A 0 Nx? admission of proof 接纳债权证明
2|^@=.4\ advance 放贷款项；垫付款项；预支款项；预付款项
pDlrK&;\z advance account 暂支帐目；预付款帐户
z*h:Nt%. advance compensation 预付补偿金
2j8GJU/L advance from shareholder 股东垫款
te( H6c#0 advance pending reimbursement 预支以待日后付还
uCr& ` advanced economy 先进经济体系
?D .+D( advancement 预付；预付财产
_M/N_Fm advances warrant 垫款令
%<-OdyM advancing 贷出
.2c/ V adverse balance 逆差
1l$ C3c adverse exchange 逆汇
%4m Nk}tyH advertisement addressed to shareholders 在报章刊登的致股东通告
GqxnB k1 advice for collection 托收通知书
dvjj"F'Bf advice of drawing 提款通知书；汇票通知书
UgAp9$=z advice of payment 付款通知
'27$x&6>S Advisory Committee [Securities and Futures Commission]
xx!8cvD4? 谘询委员会〔证券及期货事务监察委员会〕
OU UV8K Advisory Committee on Diversification 经济多元化谘询委员会
"jyo'r affidavit 誓章；遗产申报誓章
^'E ^*R affidavit of no receipt 述明无收款的誓章
6}-No affiliate 联号；联营公司；附属公司
I;NW!"pU affiliated company 附属公司；联号；联营公司
Ur#jJR@%3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
c +3`hVV affordability 负担能力
QO}~"lMj African Development Bank [AfDB] 非洲开发银行
Q~nVbj?c2v after-acquired property 事后取得的财产
':pDlUA after-hours dealing 市后交易
8^ } /T#l after-tax profit 税后盈利；税后利润；税后溢利
kyAN O agency agreement 代理协议
]S4" JcM agency expenses 代理机构的开支
I :<,9. agency fee 代理费
xg/( Agency Law 《代理法》
uQvTir*e agent 代理人；承销人
.4\I?
agent of company 公司代理人
I}bu agent's fee 代理人费；经纪费
%3qjgyLZ| aggregate 总计；总数；总体数字
pFY* Y>6ar aggregate amount 总款额；总额
FzX ;~CA aggregate assets and liabilities 总体资产与负债
>[aR8J/U aggregate at constant price 按固定价格计算的总体数字
?pZU'5le` aggregate demand 总需求
C33Jzn's aggregate gross position 总持仓量
GP c
B( aggregate limit 总限额
`z' 8"s aggregate of salaries tax 合计薪俸税
(|<S%?}J aggregate performance 总体表现；总体业绩
:Q DkaA aggregate supply 总体供应
AuQ|CXG-\ aggregate surplus 总盈余
_y[C 52, aggregate total 整体总额
R 9` [C aggregate value 总值；合计价值
se %#U40* aggregated basis 合计基准
xR0*w7YE aggregated net chargeable income 合计应课税入息实额
e -y$&[
aggregation 合并计算；合计；总和
&zF>5@ fM aggregation of incomes of husband and wife 夫妇入息合并计算
UDr 1t n aggregation of property 财产的总和
]%D!-[C%1 agio 差价；贴水
Pv5S k8 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》
#aL .E(% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
pRV.\*:c 《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》
]:Ep1DIMl Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
K9EHT- 《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》
dP_Q kO Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>hNSEWMY` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1ARtFR2C{b agreement for a settlement 授产协议
}{N#JTmjB# agreement for assignment 转让协议
a%Q`R;W agreement for sale 售卖协议；买卖协议
c
qCNk agreement for sale and purchase 买卖协议
?h4[yp=w agreement for the payment of interest 支付利息协议
%cn 1d>M+I agreement for the repayment of money 还款协议
8_!qoW@B agreement of reinsurance 再保险协议
Y^Buz<OiG Agricultural Bank of China 中国农业银行
?I^$35 air passenger departure tax 飞机乘客离境税
h@R n)D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0]7jb_n1 airport tax 机场税
6Sd:5eTEQ alcohol duty 酒精税
^$P_B-C N alienation 让与；让渡；转让
:G 5p`;hGo alimony 生活费；赡养费
#).^k- All Ordinaries Index [AOI] 所有普通股指数
^5]9B<i[Y all risks 全险；综合险
a?+C]u?_D All Sales Record for Stock Market 《股票市场成交报告》
c;]\$#2 Allied Capital Resources Limited 新联财务有限公司
y_Lnk=Q ^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
n )X% &_ allocation letter 拨款信件
]2m=lt 1 allocation of fund 分配款项；预留款项
NW6;7nWb allocation of profit 利润分配；溢利分配
Z~Q5<A9Jz allocation warrant 拨款令
1R8tR#l allotment 分配；配股
\(Rj2 allotment notice 股份配售通知；配股通知
:;Z/$M16B allotment of shares 股份分配
\@Cz 32wg allowable 可获宽免；免税的
sC\?{B0 r
allowable business loss 可扣除的营业亏损
WDghlC6g!l allowable expenses 可扣税的支出
d [l8qaD allowance 免税额；津贴；备抵；准备金
B bmw[Qf\ allowance for debts 债项的免税额
(9]1p; allowance for depreciation by wear and tear 耗损折旧免税额
$O\m~r4 allowance for funeral expenses 殡殓费的免税额
1R @G7m allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9ad)=3A&L allowance for repairs and outgoings 修葺及支出方面的免税额
1oO(;--u_ allowance to debtor 给债务人的津贴
J'WzEgCnU alteration of capital 资本更改
}}k%.Qb alternate trustee 候补受托人
JvXuN~fI{[ amalgamation 合并
(.N n|lY<i ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
12 #yHsk ambit of charges 征税范围；收费范围
@lDnD%vZ` amended valuation 经修订的估值
n>u_>2Ikkj American Commodities Exchange 美国商品交易所
9<rs3 84 American Express Bank Limited 美国运通银行
<7`k[~)VB American Stock Exchange 美国证券交易所
O<p=&=TD7 amortization 摊销
p+iNi4y@ amount due from banks 存放银行同业的款项
9`92
> amount due from banks abroad 存放海外银行同业的款项
EgG3Xh fS amount due from holding companies 控股公司欠款
00;SK!+$ amount due from local banks 存放本港银行同业的款项
_"p(/ H amount due to banks 银行同业的存款
q(~jP0pj% amount due to banks abroad 海外银行同业的存款
%G(VYCeK amount due to holding companies 控股公司存款
uSX nf amount due to local banks 本港银行同业的存款
3_ wR2AU~ amount due to outport banks 外埠银行同业的存款
EFDmNud`Q amount for note issue 发行纸币的款额
tb?TPd-OY amount of bond 担保契据的款额
?a, #p amount of consideration 代价款额
y$fMMAN7 amount of contribution 供款数额
^"<Bk<b( amount of indebtedness 负债款额
DC).p'0VL amount of principal of the loan 贷款本金额
ep3VJ"^ amount of rates chargeable 应征差饷数额
6k@F?qHS amount of share capital 股本额
=A,T:!}' amount of sums assured 承保款额
L=;T$4+p amount of variation 变动幅度
tOVTHx3E] amount of vote 拨款数额
wclj9&k amount payable 应付款额
jl}9R] Y_2 amount receivable 应收款额
J1(SL~e], Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"\Dqtr w analysis 分析
-, *m\Fe} ancillary risk 附属风险
DW,ERQ^ annual account 周年帐目；周年帐目报表；年度决算；年结
{w3 <df J annual accounting date 年结日期
lmcgOTT): annual allowance 每年免税额；年积金；年度津贴；年津
`&x>2F J annual balance 年度余额
L:_{bE|TY annual disposable income 每年可动用收入
yq x!{8=V annual estimates 周年预算
c[,Rh f annual fee 年费
~ 1TT ?H annual general meeting 周年大会
&^&0,g?To annual growth rate 年增率；每年增长率
p&\QkI= annual long-term supplement 长期个案每年补助金
l@w\
Vxr annual pensionable emolument 可供计算退休金的年薪
OD[=fR|cp annual report 年报
|a] )o Annual Report on the Consumer Price Index 《消费物价指数年报》
9 E5*%Hu_ annual return 周年报表；周年申报表；每年报税表格
yT<"?S>D Annual Return Rules 《周年报表规则》
zytW 3sTZA annual review of consumer prices 每年消费物价回顾
GBZ u <t/ annual roll-forward basis 逐年延展方式
+(Hp ".gU annual salary 年薪
B7q i|Fw annual statement 年度报表；年度决算表
SD~4CtlfI Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
=@O&$& annuitant 年金受益人
~b *|V annuity 年金
GNHXtu6 annuity contract 年金合约
uUp>N^mmVH annuity on human life 人寿年金
Edc3YSg%; antecedent debt 先前的债项
g3' dkS! ante-dated cheque 倒填日期支票
F&p42!" anticipated expenditure 预期开支
?2o+x D2 anticipated net profit 预期纯利
t^B s3;E^ anticipated revenue 预期收入
{TJ "O anti-inflation measure 反通货膨胀措施
TPx0LDk%( anti-inflationary stance 反通货膨胀立场
jK\kASwG apparent deficit 表面赤字
! b0A %1W; apparent financial solvency 表面偿债能力
xv>8rW(Np5 apparent partner 表面合伙人
9`qw,X&AK_ application for personal assessment 个人入息课税申请书
kn $SG application of fund 资金应用
Ot=nKdP}D application to release as liquidator and to destruct the books of accounts and documents
1M)88& 申请免除清盘人职务及毁灭帐簿与文件
) X *_oH= appointed actuary 委任精算师
f[NxqNn appointed auditor 委任核数师；委任审计师
G?~Yw'R^8 appointed trustee 委任的受托人
WUYU\J&q 3 appointer 委任人
rUV'DC?eE apportioned pro rata 按比例分摊
3r^||( _u apportionment 分配；分摊
' "%hX&]5 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+#>nOn(B apportionment formula 分摊方程式
6 Yva4Lv apportionment of estate duty 遗产税的分摊
6C"${}S F` appraisal 估价；评估
jN=
!Q&^i[ appreciable growth 可观增长
D?xR>Oo) appreciable impact 显着影响
?Nt m5(R appreciable increase 可观增长
W4qT]m appreciation 增值；升值
EN ^L.q9# appreciation against other currencies 相对其他货币升值
Z
*tHZ7 b appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~|~ 2B$JeV appreciation tax 增值税
y N[i6oe appropriation 拨款；拨用；拨付
S h5m+>7K appropriation account 拨款帐目
m bhh Appropriation Bill 拨款法案
|w~*p
N0 appropriation-in-aid system 补助拨款办法
(:H 4 approved assets 核准资产
M?sTz@tqq approved basket stock 认可一篮子证券
wE9z@\z] approved budget 核准预算
R'_F9 \ approved charitable donation 认可慈善捐款
Iza#v0 approved charitable institution 认可慈善机构
,Cm1~ExJ approved currency 核准货币；认可货币
{J)gS approved estimates 核准预算
m(xyE U approved estimates of expenditure 核准开支预算
Y*jkUQ approved overseas insurer 核准海外保险人
C@ XnV=J approved overseas trust company 核准海外信托公司
F6D Vq8f9 approved pooled investment fund 核准汇集投资基金
R Ee~\n+P^ approved provident fund scheme 认可公积金计划
/55 3v;l< approved provision 核准拨款
=yJc pj approved redeemable share 核准可赎回股份
|P9Mh f N approved regional stock 认可地区性证券
;l `(1Q/ approved retirement scheme 认可退休金计划
`]6W*^'PD approved subordinated loan 核准附属贷款
c.-dwz arbitrage 套戥；套汇；套利
hG<W *g arbitrageur 套戥者；套汇者
R4[|f0l}s arbitrary amount 临时款项
J 8@bPS27q arrangement 措施；安排；协定
^=-W8aVi> arrears 欠款
#=" L r4T arrears of pay 欠付薪酬
>Wd=+$!I arrears of revenue 逾期未收税款；逾期未收的帐项
j}}as articles of association 组织章程；组织细则；组织章程细则
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&%&;[/A Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%t.\J:WN; ascertainment of profit 确定利润
e9k$5 ps "Asia Clear" “亚洲结算系统”
S}/ZHo Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@v 6{U? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
bV)h\:oC Asian Development Fund [ADF] 亚洲发展基金
"5sUE!)f Asian dollar bond 亚洲美元债券
44B9JA7u Asian dollar market 亚洲美元市场
[--] ?Dr Asian dollar rate 亚洲美元利率
@[$q1Nm Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2mthUq9b* Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?[5_/0L,= asked price 沽盘；喊价；索价；卖方报价
sU^K5oo assessable income 应评税入息
`9f7H assessable loss 应评税亏损
y>J6)F
= assessable profit 应评税利润
pug;1UZ assessable value 应评税值
!r*JGv= assessed profit 估定利润
L_zB/(h assessed value 经评估价值
.,p@ee$q assessment 评税；评定；估价；评税单
'A/{7*, assessment number 评税编号；估价编号
B]#iZ, Tp assessment of additional tax 补加税评税
51s 3hX$ assessment of performance 业绩评估；实绩评价
UPuG&A#VV Assessor 评税主任
y.Yni*xt/ asset price bubbles 资产价格泡沫
!1+!;R@&H> asset-backed securities 具资产保证的证券
Pf<BQ*n assets accretion 资产增值
n3hlo@gYW assets and liabilities 资产与负债
>hotkMX `3 assets betterment statement 资产递增表；资产改进表
Oh=Kl3xs assets lending 实物放款；有抵押贷款
c<)O#i@3/ assets of the company passing on the death 死者去世时转移的公司资产
C !Lu`y assets pledged as security for liabilities 用作负债抵押的资产
w^ 8^0i- assets portfolio 资产投资组合
f1 Gyl assets price 资产价格
e GrxS;NY assets quality 资产质素
Xr|e%]!** assets realization 资产变现
h4>q~&Pd assets refinancing arrangement 资产再集资安排
Y-"7R>^I assets securitization 资产证券化
7I@@} A assets situated outside Hong Kong 在香港以外地方的资产
`v Ebm Xb assets stripping 削减资产；拆卖资产
.uo:fxbd 2 assets value 资产值
9a KCO 4 assignee 承让人
_ba.oIc assignment 转让；转让书；转让契
4':U rJ+ assignment of interest 权益转让
EhIa3 1>X assignment of letters patent and trade mark 专利证书及商标转让
WWIQ6EJO assignment of property 物业转让；物业转让书
.Dyxul assignment right 转让权
*ur [u*g assignor 转让人
Zdu8axK: associate 有联系的人；有关连人士；相联者；合伙人；联系人
Bn d Y\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
yuZh ak associate member 附属会员
9>L{K
associated body corporate 相联法人团体
KSl@ V>!_ associated company 相联公司；联属公司
yuB\Z/ associated corporation 相联法团
8&y3oxA, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
p@=B\A] 公认会计师公会〔英国〕
=/^{Pn Association of Futures Exchange Brokers 香港期货经纪协会
FPuF1@K Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
j2! ^iGS} association of underwriters 承保人组织
z]Mu8 assumption of control 接管
EDGAaN*Q assurance 担保；保险；转易；转易书
p~t 5PU*( assurance of interest 权益的转易
sC RmLUD at 19XX price 按一九ＸＸ年价格计算
b@N*W] at a discount 按赔价计算；按贴水价格计算；打折扣
bdyE9t at a premium 按溢价计算；按升水价格计算
HNL;s5gq at call 通知付款；按通知
[JX=<a)U at constant market price 按固定市价计算
8IihG
\ at constant price 按固定价格计算
zJtB ?< at cost 按成本计算
~VO?P fxZ at current market price 按当时市价计算；按现时市价计算
:e TzjW= at current price 按当时价格计算；按现时价格计算
'ul~f$
V at factor cost 按要素成本计算；按生产要素成本计算
(L8z <id<z at money-of-the-day price 按付款当日价格计算
O(44Dy@2 at or better 按指定或较佳价位〔买卖指令〕
JclG*/Wjg4 at par 按面值计算；平价
%-, -:e at sight 见票即付
~]lVixr9 at the close 按收市盘
y{uN+QS at the opening 按开市盘
h*zHmkFR attestation 见证；见证条款
JdA3O{mT) at-the-money option 平价期权
e^Lt {/ attorney 受权人；受托代表人
`n`aA)|< attornment 新拥有人承认书
ef(OhI X attributable profit 可归属利润
@D&}ZV=J attributable share value 可归属股份价值
ePwoza
Auckland Stock Exchange 奥克兰证券交易所
0 8 aZU auction 拍卖
wWUt44:0O auctioneer 拍卖商
;Quk%6;[N audit 审计；核数
y@Ga9bI7 Audit Commission 审计署
YumHECej Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
hj-#pL-t 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〕
3S WO_ audit review 帐目审查
tm280 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`!iVMTp audited account 审计帐目；经审计的帐目
G~Mxh,aD$> audited annual account 经审计的周年帐目
9"mcN3x:\e audited balance sheet 经审计的资产负债表
LIDYKKDJ^ auditor 核数师；核数主任；审计师
hNJubTSE+) auditor's certificate 核数师证明书；审计师证明书
TY h_uox6 auditor's report 核数师报告；审计师报告
D^JuL6U Aussie bond 澳元债券
\ HZ]=B#0 austerity budget 紧缩预算
R d{#cW~ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
j; )-K 3Ia Australia All Ordinaries Index 澳洲所有普通股票指数
=WP`i29j9} Australian Dollar [AUD] 澳元
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hMHa Australian Options Market 澳大利亚期权市场
$X:r&7t+Q[ Australian Securities Commission 澳洲证券事务监察委员会
/tGj`C&qtw Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ZQPv@6+oY Australian Stock Exchange 澳大利亚证券交易所
:raYt5n1,y Austrian Schilling [ATS] 奥地利先令
/MQ I5Djg authentication 认证；鉴证
LZG ~1tf authority to purchase 委托购买证；委购书
#}{1>g{sXt authorization 认可；核准；授权；授权书
_3?7iH authorization by direction 指示授权
V:8ph`1 authorization by instruction 指令授权
yzQ^KqLH authorization by warrant 令状授权
%?[H=v(b authorization of unit trust 单位信托的认可
Yhkn(k2 authorized agent 指定代理人
u|a+ :r)*4 authorized capital 法定资本
<[mvfw authorized clerk 出市员
9&uWj'%ia authorized dealer 认可交易商
( VzabO authorized financial institution 认可财务机构
`^7ARr / authorized fund 认可基金
LlfD>cN authorized fund house 获授权的基金公司；认可基金公司
DsP FB q authorized institution 认可机构
?~>#(Q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}vLK-V v authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3d@$iAw1< authorized insurer 获授权保险人；获认可承保人
O*7Gl G authorized investment 特准投资项目
/_G^d1T1?L authorized person 获授权人
#R wqEZ authorized representative 获授权代表
qhiO ( !jK authorized share capital 法定股本
OAii p, automated quotation system 自动报价系统
g0 BJj= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
s&7,gWy}BE 自动交易系统〔香港期货交易所有限公司〕
X3j<H QcK automatic adjustment mechanism 自动调整机制
j3`"9bY automatic adjustment system 自动调整系统
!( EJ. |LH Automatic Clearing House 自动票据交换所
#YMU}4=: automatic exchange rates accumulation system 自动化汇率累集系统
N6BFs ( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|
D jgm7$* automatic teller machine [ATM] 自动柜员机
dkRG4
)~g autopay 自动转帐
hh!^^emo available assets 可用资产
kM,$ 0 @ available fiscal reserve 现存财政储备
naT;K0T= available profit 可用利润
. !|3a Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,\BGxGNAmV average 平均；平均数；海损
s2-p -n average basic salary 平均基本薪金
Iw0Q1bK ( average consumer expenditure 平均消费开支；一般消费开支
StP7t average cost 平均成本
Q'~2,%3< average cost of land production 增辟土地平均成本
Ox` +Z0)a average daily turnover 平均每日成交额
n"1LVJN7 average daily wage rate 平均每日工资率
z5G$ ' average expenditure pattern 平均开支模式
clZ jb average growth rate 平均增长率
K 9X0/ average net fixed assets 固定资产平均净值
B>CG/] average of relatives 相对价格平均数
<d\Lvo[ average price 平均价格
9)a:8/Y average propensity to consume 平均消费倾向；一般消费倾向
/k(KA [bS average propensity to save 平均储蓄倾向；一般储蓄倾向
uZ-yu|1 average rate 平均率
6-@
X average revenue 平均收入；平均收益
>e7 w!v] average stock 平均库存；平均存货
;n Pjyu'g average yearly rent 平均年租
Z~VSWrw3 avoidance of double taxation 避免双重课税
P%6-W 5< avoidance of tax 避税
