A:
jTk !wm= A share Ａ股；甲类股份
a E.T%xR abatement of tax 减税；减扣免税额
!!f)w!wW ABN AMRO Bank N.V. 荷兰银行
7 ]a6dMh above-the-line expenditure 线上项目支出；经常预算支出
R:YX{Tq above-the-line receipt 线上项目收入；经常预算收入
!]q wRB$5 ABSA Asia Limited 南非联合亚洲有限公司
CD1}.h absolute change 绝对数值变更
z<_{m 4I; absolute expenditure 实际开支
ew B&PR absolute guideline figure 绝对准则数字
%t M]|!yw absolute interest 绝对权益
#: L|-_=a absolute order of discharge 绝对破产解除令
'7[{ISBXU absolute profit margin 绝对利润幅度
En 3Q % absolute value 实值；绝对值
Fc>W]1 absolutely vested interest 绝对既得权益
y|V/xm+Fp absorbed cost 已吸收成本；已分摊成本
VR5$[-E3 absorption 吸收；分摊；合并
$Hqm 09w absorption rate 吸收率；摊配率；分摊率
S:{hgi,T* ACB Finance Limited 亚洲商业财务有限公司
sJ tz{' acceptable form of reciprocity 合理的互惠条件
VkFTIy t acceptable rate 适当利率；适当汇率
Lu}oC2 acceptance agreement 承兑协议
~=(?Z2UDA_ acceptance for honour 参加承兑
7(na?Z$
acceptor 承兑人；接受人；受票人
Q(gu ";& acceptor for honour 参加承兑人
\Oh9)X: I accident insurance 意外保险
}K9 V r! Accident Insurance Association of Hong Kong 香港意外保险公会
-?<wvUbR{ accident insurance scheme 意外保险计划
q{Hk 27kt accident year basis 意外年度基准
uc~PKU?tO accommodation 通融；贷款
:
:8UVLX accommodation bill 通融票据；空头票据
Hx2.2 A^ accommodation party 汇票代发人
u$x H iD account balance 帐户余额；帐户结余
P: t|'t account book 帐簿
_ ={*<E account collected in advance 预收款项
^dH#n~Wx0 account current book 往来帐簿
) K>XLaG) account of after-acquired property 事后取得的财产报告
x- ) D@dw< account of defaulter 拖欠帐目
\^SL Zhe account payable 应付帐款
a^i`DrX account payee only [A/C payee only] 只可转帐；存入收款人帐户
/Q5pA n -u account receivable 应收帐款
ZN5\lon| Y account receivable report 应收帐款报表
HH+NNSRO account statement 结单；帐单；会计财务报表
|{cdXbr account title 帐户名称；会计科目
/ow/)\/} accountant's report 会计师报告
|//cA2@. Accountant's Report Rules 会计师报告规则
sl-LX )*N# accounting and auditing procedure 会计与审计程序；会计与核数程序
T =: &W3 Accounting Arrangements 《会计安排》
^sd+s ~ xx accounting basis 会计基础
NS6Bi3~ accounting by Official Receiver 破产管理署署长呈交的帐目
zAt!jP0E Accounting Circular 《会计通告》
CF>k_\/Bj accounting class 会计类别
<=n$oMO accounting date 记帐日期；会计结算日期
ymXR#E accounting for money 款项核算
9I=J#Hi|+ Accounting Officer 会计主任
>[,Rt"[ V accounting period 会计报告期；会计期
hFuS>Hx accounting policy 会计政策；会计方针
ov zIJbf accounting practice 会计惯例
)r uC_) accounting principle 会计准则
q rO] t\ accounting record 会计记录
j2deb`GD accounting report 会计报告
6'395x_ .\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
K+Al8L?K_ Accounting Society of China 中国会计学会
"Q'#V! accounting statement 会计报表
ukv
_bw accounting system 会计制度；会计系统
,XCC#F(d1 accounting transaction 会计事项；帐务交易
=PAvPj&}e accounting treatment 会计处理
8dq{. B? accounting year 会计年度
01 6l$K4 accretion 增值；添加
/ L'm@8 accrual 应计项目；应累算数目
;r >?V2,tm accrual basis 应计制；权责发生制
%l[Cm4 accrual basis accounting 应计制会计；权责发生制会计
1K^ blOLXe accrue 应累算；应计
rX%#Q\0h accrued benefit 应累算利益
-% PUY( accrued charges 应计费用
=A9>Ej/ accrued cumulative preference share dividend 应累算的累积优先股股息
*aS|4M- accrued expenses 应累算费用
hE-`N,i } accrued interest payable 应付利息；应计未付利息
m, aJ( 8G accrued interest receivable 应收利息；应计未收利息
iyU@|^B"Wa accrued right 累算权益
=#n05*^ accruing profit 应累算的利润
e"hm|' accumulated fiscal reserve 累积财政储备
Yi &;4vC accumulated profit 累积利润；滚存溢利
Fp4eGuWH# accumulated reserve 累积储备
IV;juFw}G accumulation of surplus income 累积收益盈余
wKe^ 5|Rr acquired assets 既得资产
j[m\;3Sp acquisition 收购；购置；取得
!tv3.:eT acquisition cost 购置成本
<< LmO-92 acquisition expenses 购置费用
n_AW0i . acquisition of 100% interest 收购全部股权
!V$nU8p| acquisition of control 取得控制权
s
,\w00-: acquisition of fixed assets 购置固定资产
Hs~M!eK acquisition of shell “买壳”
?c"No|@+ acquisition price 收购价
a-x8LfcbF act of God 天灾
l!Z >QE`.S acting partner 执事合伙人
N+\#k*n? active market 买卖活跃的市场；交投畅旺的市场；旺市
26>e0hBh& active partner 积极参与的合伙人
gl:vJD active trading 交投活跃
!Qjpj KRy actual circulation 实际流通
t #MU2b actual cost 实际成本
c)#b*k,lw< actual expenditure 实际开支；实际支出
B~- VGT 2o actual income 实际入息；实际收入；实际收益
468LVe?0 actual market 现货市场
?RiW:TQ* actual price 现货价；实际价格
kI]i ,v#F actual profit 实际利润
5&v'aiWK actual quotation 实盘；实际价位；实际报价
tz
j]c actual year basis 按实际年度计算
B@e, 3: actuals 实货
*58<.L| actuarial investigation 精算调查
@jN!j*Y H actuarial principle 精算原则
yop EqO actuarial report 精算师报告
?0hk ~8c Actuarial Society of Hong Kong 香港精算学会
zN #$eyt actuarial valuation 精算师估值
7o n$}=% actuary 精算师
]o$Kh$~5 ad referendum agreement 暂定协议；有待覆核的协定
5dT-{c%w4 ad valorem duty 从价税；按值征税
LTS3[=AB ad valorem duty system 从价税制
idvEE6I@ ad valorem fee 从价费
UB&ofO ad valorem tariff 从价关税
Q/\
<r G4 additional allowance 额外免税额
IpGq_TU additional amount for unexpired risk 未过期风险的额外款额
fC.-* r additional assessable profit 补加应评税利润
4o9#B:N]J additional assessment 补加评税
Y<:%_ ]] additional commitment 额外承担
hUSr1jlA additional commitment vote 额外承担拨款
WTA0 S}pT additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
u3Z*hs)Z% additional dependent parent allowance 供养父母额外免税额
D( Zux8l additional provision 额外拨款
dE_BV=H{ additional stamp duty 附加印花税
~e{AgY) additional tax 补加税罚款；补加税款
yx3M0Qo Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
g~h`wv ' adjudged bankrupt 被裁定破产
'`T.K< adjudicated bankrupt 裁定破产人
v+znKpE adjudication fee 裁定费；评定印花税额手续费；评估契据费
YN n,{Xi adjudication of bankruptcy 裁定破产；宣告破产
y mY,*Rb adjudication of insolvency 裁定无力偿还债务
hZY+dHa] adjusted actual 经调整的实数；调整后的实数
kWjCSC>jA adjusted current assets 经调整的流动资产；调整后的流动资产
Au#(guvm adjusted figure 经调整的数字；调整后的数额
0?BT* adjusted liabilities 经调整的负债；调整后的负债
/8q7pwV adjusted loss 经调整的亏损；调整后的亏损
|iLeOztuE 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
i
cQsA adjusted profit 经调整的利润；调整后的利润
lEQ 63) Z adjusted surplus 经调整的盈余额；调整后的盈余额
J;+tQ8,AP adjusted value 经调整的价值；调整后的价值
S"CsY2; adjustment 调整；修订；理算〔保险〕
1m|Oi%i4 adjustment centre 调剂中心
0fxA*]h adjustment lag 调整过程的时间差距；调整时差
?Vbe adjustment mechanism 调整机制
[
8N1tZ{` adjustment of loss 亏损调整
_jy*`$"q ( adjustment process 调整过程；调整程序
,@ R~y adjustment range 调整幅度
m0paGG administered exchange rate 受管制汇率
.(VxeF(v_k Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^T Vica administration expenses 行政费用
#E5Sc \, administration fee 手续费；行政费
8'Xpx+v administration in bankruptcy 破产管理
& oZI. Qeo administration order 遗产管理令
{(o\G"\<XY administrator 管理人；遗产管理人
R)WvU4+U administrator of the estate 遗产管理人
Dgj`_ yd admission of debt 债项承认书
}%| (G[ admission of proof 接纳债权证明
yb*SD! advance 放贷款项；垫付款项；预支款项；预付款项
7 '2E-#^ advance account 暂支帐目；预付款帐户
0 h^upB#p advance compensation 预付补偿金
Mto3 Ryic! advance from shareholder 股东垫款
W>wIcUP<< advance pending reimbursement 预支以待日后付还
%LXk9K^]e advanced economy 先进经济体系
1N x%u z advancement 预付；预付财产
9j49#wG0"B advances warrant 垫款令
_T6WA&;8 advancing 贷出
[`=|^2n? adverse balance 逆差
?:s `}b adverse exchange 逆汇
L= Dd` advertisement addressed to shareholders 在报章刊登的致股东通告
5Jp@n . advice for collection 托收通知书
{ogGi/8 advice of drawing 提款通知书；汇票通知书
.oO_x> advice of payment 付款通知
=9i:R !,W Advisory Committee [Securities and Futures Commission]
x/~V
ZO 谘询委员会〔证券及期货事务监察委员会〕
]Q-ON&/ Advisory Committee on Diversification 经济多元化谘询委员会
#PVgx9T=_ affidavit 誓章；遗产申报誓章
]r$S{< affidavit of no receipt 述明无收款的誓章
N j %!N affiliate 联号；联营公司；附属公司
w)&] k#r affiliated company 附属公司；联号；联营公司
i:&Y{iPQp affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Z UQ1\Iw affordability 负担能力
~ I ]kY% African Development Bank [AfDB] 非洲开发银行
H_ .@{8I after-acquired property 事后取得的财产
9 :!n'mn after-hours dealing 市后交易
KAjKv_6=g after-tax profit 税后盈利；税后利润；税后溢利
Fq&@dxN3 agency agreement 代理协议
l|%7)2TyG) agency expenses 代理机构的开支
W6K]jIQ agency fee 代理费
KOV^wSwS Agency Law 《代理法》
@0A0\2 agent 代理人；承销人
O1JGv8Nr agent of company 公司代理人
wS%I. agent's fee 代理人费；经纪费
fH`P8?](x aggregate 总计；总数；总体数字
"#rlL^9v aggregate amount 总款额；总额
=NSLx 2:T aggregate assets and liabilities 总体资产与负债
qp"gD-,-o aggregate at constant price 按固定价格计算的总体数字
rMTtPuc2 aggregate demand 总需求
Cl\Vk aggregate gross position 总持仓量
A_{QY&%m aggregate limit 总限额
b?CmKiM% aggregate of salaries tax 合计薪俸税
W+H 27qsv aggregate performance 总体表现；总体业绩
j Z3N+_J1 aggregate supply 总体供应
v8 y77: aggregate surplus 总盈余
@H@&B`K d aggregate total 整体总额
?fnJ`^|-r aggregate value 总值；合计价值
k>K23(X aggregated basis 合计基准
_ Eq:Qbw# aggregated net chargeable income 合计应课税入息实额
'hVOK(o 0 aggregation 合并计算；合计；总和
{3$ge aggregation of incomes of husband and wife 夫妇入息合并计算
C&NoEtL>s aggregation of property 财产的总和
er+m:XuV agio 差价；贴水
4 eU};Pv 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》
}Da8S|)H Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W7l/{a
@ 《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》
YXg:cXE8e Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[LL"86D 《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》
z/F(z*'v Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]0 ouJY 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+{]/
b%P agreement for a settlement 授产协议
OB6I8n XW agreement for assignment 转让协议
kzLj1Ix 2 agreement for sale 售卖协议；买卖协议
w/ d9S(
agreement for sale and purchase 买卖协议
$*xnq%A agreement for the payment of interest 支付利息协议
Gw~^6( Qu agreement for the repayment of money 还款协议
uTbI\iq agreement of reinsurance 再保险协议
n2Dnpe: Agricultural Bank of China 中国农业银行
k1$|v zMh air passenger departure tax 飞机乘客离境税
3y r{B Xn Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
OrPIvP<w@ airport tax 机场税
zST# X } alcohol duty 酒精税
@s/;y VVq alienation 让与；让渡；转让
? RB~%^c! alimony 生活费；赡养费
1^}() H62} All Ordinaries Index [AOI] 所有普通股指数
#MHn J all risks 全险；综合险
#bsR L8@ All Sales Record for Stock Market 《股票市场成交报告》
x2Y1B Allied Capital Resources Limited 新联财务有限公司
}s}b ]v all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ItYG9a allocation letter 拨款信件
/-^gK^ allocation of fund 分配款项；预留款项
WYRTt2(+% allocation of profit 利润分配；溢利分配
(66X allocation warrant 拨款令
R(k6S allotment 分配；配股
asQ pVP allotment notice 股份配售通知；配股通知
m ~fqZK allotment of shares 股份分配
;l4rg!r(S allowable 可获宽免；免税的
]8+ %57:E allowable business loss 可扣除的营业亏损
C0i: *1 allowable expenses 可扣税的支出
U6jlv3 allowance 免税额；津贴；备抵；准备金
P:( ,l,}F8 allowance for debts 债项的免税额
$d,30hK allowance for depreciation by wear and tear 耗损折旧免税额
~M(K{6R allowance for funeral expenses 殡殓费的免税额
9VV allowance for inflation 为通货膨胀而预留的款项；通胀准备金
v{Zh!mk* L allowance for repairs and outgoings 修葺及支出方面的免税额
0z#+^
allowance to debtor 给债务人的津贴
eK/[j xNO alteration of capital 资本更改
&oTSff>p} alternate trustee 候补受托人
MA(\ r amalgamation 合并
.A\9|sRZ5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
4{CVBowi ambit of charges 征税范围；收费范围
j[wGR_EE amended valuation 经修订的估值
P8DJv-f` American Commodities Exchange 美国商品交易所
T*k
K-@.i American Express Bank Limited 美国运通银行
Y<w2_ +( American Stock Exchange 美国证券交易所
G{+sC2 amortization 摊销
&1]}^/u2 amount due from banks 存放银行同业的款项
;]Y.2 J amount due from banks abroad 存放海外银行同业的款项
3t68cdFlz amount due from holding companies 控股公司欠款
0RtqqNFD amount due from local banks 存放本港银行同业的款项
%pL
,A5M amount due to banks 银行同业的存款
e_k1pox]l amount due to banks abroad 海外银行同业的存款
jl3RE|M\< amount due to holding companies 控股公司存款
-H Zvz[u amount due to local banks 本港银行同业的存款
Pk~P amount due to outport banks 外埠银行同业的存款
^B?{X|U37 amount for note issue 发行纸币的款额
qa`bR%eH amount of bond 担保契据的款额
bi#o1jR amount of consideration 代价款额
+;:i,`Lmg amount of contribution 供款数额
$w +g%y) amount of indebtedness 负债款额
g B+cU amount of principal of the loan 贷款本金额
wC@4`h\U amount of rates chargeable 应征差饷数额
A-ir amount of share capital 股本额
?v8RY,Q30 amount of sums assured 承保款额
a(d'iAU8^ amount of variation 变动幅度
( zk'i13#6 amount of vote 拨款数额
'PV,c|f> amount payable 应付款额
1ww|km amount receivable 应收款额
S3)JEZi Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5_G7XBvD/w analysis 分析
2}~1poyi> ancillary risk 附属风险
LeQ2,/7l: annual account 周年帐目；周年帐目报表；年度决算；年结
$'?CY)h{ annual accounting date 年结日期
P1Re7/ annual allowance 每年免税额；年积金；年度津贴；年津
@8n0GCv annual balance 年度余额
OaU} 9& annual disposable income 每年可动用收入
6NJ La|&n annual estimates 周年预算
u W Q` annual fee 年费
gq Z7Pro. annual general meeting 周年大会
aOW bIS[8 annual growth rate 年增率；每年增长率
lS XhHy annual long-term supplement 长期个案每年补助金
\
{"8(ELX annual pensionable emolument 可供计算退休金的年薪
x9-K}s]% annual report 年报
(t<i? >p Annual Report on the Consumer Price Index 《消费物价指数年报》
V %Y. N4H annual return 周年报表；周年申报表；每年报税表格
7dV^35 KP Annual Return Rules 《周年报表规则》
rLh490@ annual review of consumer prices 每年消费物价回顾
8V=I[UF.1? annual roll-forward basis 逐年延展方式
0IQu6
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P4R.~J ;8 annual statement 年度报表；年度决算表
Axj<e!{D Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
,2 &'8:B annuitant 年金受益人
//H+S
q66 annuity 年金
/*r MveT annuity contract 年金合约
Oo rH annuity on human life 人寿年金
9Ki8 6 antecedent debt 先前的债项
nez5z:7F ante-dated cheque 倒填日期支票
}@ 1LFZx anticipated expenditure 预期开支
Haq 23 K anticipated net profit 预期纯利
oY +RG|j@ anticipated revenue 预期收入
P5] cEZ n anti-inflation measure 反通货膨胀措施
Sq(=Bn6E anti-inflationary stance 反通货膨胀立场
- #rFCfPy^ apparent deficit 表面赤字
1(On.Y= apparent financial solvency 表面偿债能力
-pg7>vO q apparent partner 表面合伙人
JhB {aW> application for personal assessment 个人入息课税申请书
"GZhr[AW application of fund 资金应用
Szwa2IdI. application to release as liquidator and to destruct the books of accounts and documents
Ge(r6"%7 申请免除清盘人职务及毁灭帐簿与文件
bs_I{bCu? appointed actuary 委任精算师
e[Q(OV5(R appointed auditor 委任核数师；委任审计师
~POe 0!} appointed trustee 委任的受托人
0FEb[+N appointer 委任人
1AoBsEnd apportioned pro rata 按比例分摊
.z+QyNc: apportionment 分配；分摊
EWH'x$ z_q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
S&.DpsK apportionment formula 分摊方程式
K")-P9I6-f apportionment of estate duty 遗产税的分摊
m#%5 H appraisal 估价；评估
@["Vzg!I6" appreciable growth 可观增长
0{A VH/S appreciable impact 显着影响
7p u*/W~ appreciable increase 可观增长
{ wA@5+[ appreciation 增值；升值
d&R/f Im appreciation against other currencies 相对其他货币升值
3y 0`G8P'h appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{d^&$~ appreciation tax 增值税
VZ_ 4B *D appropriation 拨款；拨用；拨付
2"V?+Hhz appropriation account 拨款帐目
9RR1$( f Appropriation Bill 拨款法案
0 w @~ynW[ appropriation-in-aid system 补助拨款办法
<7^_M*F9 approved assets 核准资产
$lV0TCgba8 approved basket stock 认可一篮子证券
HC!$Z`}Y approved budget 核准预算
B;G|2um:$ approved charitable donation 认可慈善捐款
N'2u`br4KP approved charitable institution 认可慈善机构
+ T UtVG approved currency 核准货币；认可货币
~!)_3o approved estimates 核准预算
b?HW6Kfc approved estimates of expenditure 核准开支预算
7/aJ?:gX approved overseas insurer 核准海外保险人
)5yZSdA approved overseas trust company 核准海外信托公司
{u9VHAXC f approved pooled investment fund 核准汇集投资基金
}Qg 9 l| approved provident fund scheme 认可公积金计划
$:mCyP<y approved provision 核准拨款
=A=er1~% approved redeemable share 核准可赎回股份
M-|4cd]6 approved regional stock 认可地区性证券
9LCV"xgX approved retirement scheme 认可退休金计划
)( 75dUl approved subordinated loan 核准附属贷款
xj%h-@ o6 arbitrage 套戥；套汇；套利
JNX7]j\ arbitrageur 套戥者；套汇者
hnG'L*HooE arbitrary amount 临时款项
Is?0q@ arrangement 措施；安排；协定
!;iySRZr arrears 欠款
OZk(VMuI arrears of pay 欠付薪酬
^ 5"s3Qn arrears of revenue 逾期未收税款；逾期未收的帐项
> @y5R^B` articles of association 组织章程；组织细则；组织章程细则
i:{a-Bd Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{\lu; b! ascertainment of profit 确定利润
]S%qfna e1 "Asia Clear" “亚洲结算系统”
tlvLbP*r Asia Commercial Bank Ltd. 亚洲商业银行有限公司
v*]|1q%/ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
}$iH 3#E8 Asian Development Fund [ADF] 亚洲发展基金
H#wn3O Asian dollar bond 亚洲美元债券
xPsuDi8u Asian dollar market 亚洲美元市场
FV:{lC{h~ Asian dollar rate 亚洲美元利率
SDdK5@1O4o Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
,bJZs-P0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
e2/&X;2 asked price 沽盘；喊价；索价；卖方报价
wf8vKl#Kfw assessable income 应评税入息
$Ce`(/ assessable loss 应评税亏损
(lEWnf=2h assessable profit 应评税利润
w*Kw#m 'U assessable value 应评税值
8(uxz84ce assessed profit 估定利润
\]y$[\F> assessed value 经评估价值
OL=IUg" assessment 评税；评定；估价；评税单
T<p>: $vo assessment number 评税编号；估价编号
vbF Y} assessment of additional tax 补加税评税
jC; XY !d6 assessment of performance 业绩评估；实绩评价
1V JE+3 Assessor 评税主任
(Dc dR:/= asset price bubbles 资产价格泡沫
"FG6R' asset-backed securities 具资产保证的证券
tTQ>pg1{qh assets accretion 资产增值
B`T9dL[E4 assets and liabilities 资产与负债
zjVb+Z\n assets betterment statement 资产递增表；资产改进表
CEI#x~Oq assets lending 实物放款；有抵押贷款
MO/l(wO assets of the company passing on the death 死者去世时转移的公司资产
~_^nWT*BV assets pledged as security for liabilities 用作负债抵押的资产
uQpV1o5iA assets portfolio 资产投资组合
!m]76=@ assets price 资产价格
5+,&9;'Y^ assets quality 资产质素
(K0FWTmm assets realization 资产变现
<0&];5
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Z> Sv[ Ec assets securitization 资产证券化
9J l9\y9 assets situated outside Hong Kong 在香港以外地方的资产
3 Mk F assets stripping 削减资产；拆卖资产
){8^l0b assets value 资产值
N2q'$o assignee 承让人
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cY=d, assignment 转让；转让书；转让契
}ZR3 assignment of interest 权益转让
Pf(z0o& assignment of letters patent and trade mark 专利证书及商标转让
M F% 9 assignment of property 物业转让；物业转让书
. 5_w^4`b assignment right 转让权
`? `\!uP" assignor 转让人
$Fr$9 jq& associate 有联系的人；有关连人士；相联者；合伙人；联系人
tPFV6n
i Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=`.9 V< associate member 附属会员
:c<C;. associated body corporate 相联法人团体
Wp T.25 associated company 相联公司；联属公司
OG}0{? associated corporation 相联法团
]TD]
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ow] n)Te 公认会计师公会〔英国〕
%Z.>)R4 Association of Futures Exchange Brokers 香港期货经纪协会
@I_ A(cr Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>W 8!YOc association of underwriters 承保人组织
]Alu~ Dw assumption of control 接管
j3A+:KDn3n assurance 担保；保险；转易；转易书
g[:5@fI#* assurance of interest 权益的转易
8 rnr>Ee@ at 19XX price 按一九ＸＸ年价格计算
8fZ\})t at a discount 按赔价计算；按贴水价格计算；打折扣
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~Og@ at a premium 按溢价计算；按升水价格计算
ygT,I+7\ at call 通知付款；按通知
saYn\o"m at constant market price 按固定市价计算
&S c0l/ at constant price 按固定价格计算
,!bOzth2>K at cost 按成本计算
7|"11^q at current market price 按当时市价计算；按现时市价计算
3nR|*t; at current price 按当时价格计算；按现时价格计算
`^|mNh at factor cost 按要素成本计算；按生产要素成本计算
v)rN] b] at money-of-the-day price 按付款当日价格计算
qlDLZ. at or better 按指定或较佳价位〔买卖指令〕
ZtDHN L at par 按面值计算；平价
NE3G!qxL at sight 见票即付
d p_J*8 at the close 按收市盘
M> 1V 3 sM at the opening 按开市盘
o<T>G{XYB attestation 见证；见证条款
BOfO$J} at-the-money option 平价期权
b]CJf8'u attorney 受权人；受托代表人
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@ attornment 新拥有人承认书
9$S2:2(G attributable profit 可归属利润
4Mg0 9 attributable share value 可归属股份价值
`4l>%S8y: Auckland Stock Exchange 奥克兰证券交易所
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oog= auction 拍卖
"ve?7&G7U auctioneer 拍卖商
)mwY]
! audit 审计；核数
7Zr j U { Audit Commission 审计署
5F&i/8Ib Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
O(WFj mHx 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
=ngu*#?c4 audit review 帐目审查
0qJ 3@d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'KyT]OObS audited account 审计帐目；经审计的帐目
0Wv9K~F audited annual account 经审计的周年帐目
t41\nTZr audited balance sheet 经审计的资产负债表
#v~zf@<KLB auditor 核数师；核数主任；审计师
ux{OgF fi auditor's certificate 核数师证明书；审计师证明书
g/V C$I!' auditor's report 核数师报告；审计师报告
@RT yCr Aussie bond 澳元债券
xZ4\.K\f] austerity budget 紧缩预算
V<ODt% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
n>Zkx+jLj< Australia All Ordinaries Index 澳洲所有普通股票指数
EKwS~G.b! Australian Dollar [AUD] 澳元
ilFM+x @ Australian Options Market 澳大利亚期权市场
dbnH#0i Australian Securities Commission 澳洲证券事务监察委员会
0Dh a1[= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$Q]`+:g*} Australian Stock Exchange 澳大利亚证券交易所
t*Lo;]P Austrian Schilling [ATS] 奥地利先令
Z <ke!H authentication 认证；鉴证
yu}4L'e authority to purchase 委托购买证；委购书
2evM|Dj authorization 认可；核准；授权；授权书
\k;raQR4t* authorization by direction 指示授权
@JN %P} 4) authorization by instruction 指令授权
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zN *6o authorization by warrant 令状授权
/[{?zS{ authorization of unit trust 单位信托的认可
QHtpCNTVb authorized agent 指定代理人
Eb{TKz? authorized capital 法定资本
? &/9b)c S authorized clerk 出市员
mHw1n=B authorized dealer 认可交易商
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uY'Ib[H authorized fund 认可基金
)x Tp7YnZ; authorized fund house 获授权的基金公司；认可基金公司
y fP&Q<| authorized institution 认可机构
I0OsaX' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
y>wr $ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
a#G7pZX/I} authorized insurer 获授权保险人；获认可承保人
6 p1TI1( authorized investment 特准投资项目
|wK)(s authorized person 获授权人
r>osa3N' authorized representative 获授权代表
2.; OHQTE authorized share capital 法定股本
})&0e:6 automated quotation system 自动报价系统
S93N srBbY Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Snh\Fgdz 自动交易系统〔香港期货交易所有限公司〕
#2u-L ~n automatic adjustment mechanism 自动调整机制
Y z%= automatic adjustment system 自动调整系统
pRt )B`# Automatic Clearing House 自动票据交换所
#yU4X\oO automatic exchange rates accumulation system 自动化汇率累集系统
Xwx;m/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
q $EVd9aN automatic teller machine [ATM] 自动柜员机
&;%+Hduc autopay 自动转帐
%f:'A%'Qb available assets 可用资产
]=]'*Z% available fiscal reserve 现存财政储备
eeL%Yp3+ available profit 可用利润
Uhg[#TUK Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
aIqNNR average 平均；平均数；海损
U ][.ioc average basic salary 平均基本薪金
;>Z#1 ~8 average consumer expenditure 平均消费开支；一般消费开支
o8Bo %OjE average cost 平均成本
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X$@iM average cost of land production 增辟土地平均成本
X)nOY* average daily turnover 平均每日成交额
{P = {) average daily wage rate 平均每日工资率
6] <?+#uQ average expenditure pattern 平均开支模式
I
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<GoE2a4Va average net fixed assets 固定资产平均净值
poXkH@[O average of relatives 相对价格平均数
B]]M?pS average price 平均价格
.|iUDp6vz average propensity to consume 平均消费倾向；一般消费倾向
ef, 6>xv average propensity to save 平均储蓄倾向；一般储蓄倾向
tQwbIX-7/ average rate 平均率
v $ pA Rt average revenue 平均收入；平均收益
d628@~ Ekn average stock 平均库存；平均存货
co~TQpy^ average yearly rent 平均年租
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0\hm` avoidance of double taxation 避免双重课税
uO":\<1# avoidance of tax 避税
