A:
Lp ?JSMe A share Ａ股；甲类股份
L?c7M}vV abatement of tax 减税；减扣免税额
fm%1 vM$[J ABN AMRO Bank N.V. 荷兰银行
Cyw
cJ above-the-line expenditure 线上项目支出；经常预算支出
u LX V, above-the-line receipt 线上项目收入；经常预算收入
k TLA["<m ABSA Asia Limited 南非联合亚洲有限公司
!z.C}n5F absolute change 绝对数值变更
]8i2'x absolute expenditure 实际开支
j 4B|ktf absolute guideline figure 绝对准则数字
^YLpZoo absolute interest 绝对权益
=_/,C absolute order of discharge 绝对破产解除令
? <. U, absolute profit margin 绝对利润幅度
_+\hDV>v absolute value 实值；绝对值
5Se
S^kJC absolutely vested interest 绝对既得权益
uJP9J U
absorbed cost 已吸收成本；已分摊成本
`RG_FS"v absorption 吸收；分摊；合并
&E>zvRBQ absorption rate 吸收率；摊配率；分摊率
3g#fX{e_5! ACB Finance Limited 亚洲商业财务有限公司
D|1pBn.b]' acceptable form of reciprocity 合理的互惠条件
3)J0f+M>dv acceptable rate 适当利率；适当汇率
(y xrK acceptance agreement 承兑协议
]k (n_+! acceptance for honour 参加承兑
>
CPJp!u acceptor 承兑人；接受人；受票人
L8FLHT+R- acceptor for honour 参加承兑人
gTp){ accident insurance 意外保险
_\P9~w
` Accident Insurance Association of Hong Kong 香港意外保险公会
}m~2[5q%/ accident insurance scheme 意外保险计划
p<@ 0b accident year basis 意外年度基准
'5mzlR accommodation 通融；贷款
!PfI e94{` accommodation bill 通融票据；空头票据
ir4uy accommodation party 汇票代发人
lilKYrUmG account balance 帐户余额；帐户结余
fJ?$Z| account book 帐簿
2@ (Qd3N( account collected in advance 预收款项
!:[kS1s>M account current book 往来帐簿
til L7 account of after-acquired property 事后取得的财产报告
j aj."v account of defaulter 拖欠帐目
`euk&]/^.) account payable 应付帐款
+=y kt f account payee only [A/C payee only] 只可转帐；存入收款人帐户
btC.EmX account receivable 应收帐款
1z\>>N$7B account receivable report 应收帐款报表
myj^c>1Iz account statement 结单；帐单；会计财务报表
U 6y
;V account title 帐户名称；会计科目
U-$ B"w & accountant's report 会计师报告
N2"4dVV; Accountant's Report Rules 会计师报告规则
[]{g9CO accounting and auditing procedure 会计与审计程序；会计与核数程序
#]yb; L Accounting Arrangements 《会计安排》
h%Nbx:vKk accounting basis 会计基础
7b2N'^z} accounting by Official Receiver 破产管理署署长呈交的帐目
( / c&#W Accounting Circular 《会计通告》
@' Er&[P accounting class 会计类别
C <.t'| accounting date 记帐日期；会计结算日期
7b_Ihv
accounting for money 款项核算
=~&Fq$$ Accounting Officer 会计主任
BW>f@;egg accounting period 会计报告期；会计期
4^L+LY accounting policy 会计政策；会计方针
uxq!kF'Ls accounting practice 会计惯例
$h Is ab_ accounting principle 会计准则
[1Dg_>lz accounting record 会计记录
$?OuY*ZeY9 accounting report 会计报告
a/.O, &3
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
XB &-k<C Accounting Society of China 中国会计学会
_BcYS accounting statement 会计报表
?D#]g[6 accounting system 会计制度；会计系统
SR#%gR_SC accounting transaction 会计事项；帐务交易
Xf.w( - accounting treatment 会计处理
S ? }@2[ accounting year 会计年度
RN?z)9 ! accretion 增值；添加
;mXr]) J accrual 应计项目；应累算数目
/:a~;i accrual basis 应计制；权责发生制
`j59MSuK accrual basis accounting 应计制会计；权责发生制会计
VY'#>k} } accrue 应累算；应计
g5)f8k0+ t accrued benefit 应累算利益
Aa5IccR accrued charges 应计费用
;a+>><x] accrued cumulative preference share dividend 应累算的累积优先股股息
2'"$Y' accrued expenses 应累算费用
4 "e7 43( accrued interest payable 应付利息；应计未付利息
y? -wjJS> accrued interest receivable 应收利息；应计未收利息
T|p$Ddt`+ accrued right 累算权益
'iN8JO> accruing profit 应累算的利润
# #7, accumulated fiscal reserve 累积财政储备
2#nn}HEOC accumulated profit 累积利润；滚存溢利
n8zh;vuJ accumulated reserve 累积储备
w+ cI0lj accumulation of surplus income 累积收益盈余
1rV?^5 acquired assets 既得资产
;bd\XHwMUP acquisition 收购；购置；取得
q_8qowu" acquisition cost 购置成本
+:2(xgOP.V acquisition expenses 购置费用
2-| oN/FD acquisition of 100% interest 收购全部股权
#gOITXKs acquisition of control 取得控制权
AM}-dKei| acquisition of fixed assets 购置固定资产
GYiUne $ acquisition of shell “买壳”
31 |Vb acquisition price 收购价
;o\0:fzr act of God 天灾
[IxZwe K acting partner 执事合伙人
J=/| iW active market 买卖活跃的市场；交投畅旺的市场；旺市
j0sR]i active partner 积极参与的合伙人
voaRh@DZ%/ active trading 交投活跃
u>(s .4]+ actual circulation 实际流通
P%s mX`v actual cost 实际成本
!+cRtCaA:: actual expenditure 实际开支；实际支出
ru)%0Cyx actual income 实际入息；实际收入；实际收益
d}b# "A actual market 现货市场
n<7#?X7 actual price 现货价；实际价格
M`umfw T actual profit 实际利润
H7)(<6b,z actual quotation 实盘；实际价位；实际报价
+MOUO$;fGt actual year basis 按实际年度计算
uJG^>B?`b actuals 实货
LX
j Tqp' actuarial investigation 精算调查
&hs)}uM&$ actuarial principle 精算原则
.N] ^g# actuarial report 精算师报告
pTmG\wA~$ Actuarial Society of Hong Kong 香港精算学会
7,|-%!p[ actuarial valuation 精算师估值
KoQvC=+ WI actuary 精算师
R+Ke|C ad referendum agreement 暂定协议；有待覆核的协定
l\5qa_{z ad valorem duty 从价税；按值征税
mxjY-Kq ad valorem duty system 从价税制
.+aSa?h_ ad valorem fee 从价费
P/t$xqAL ad valorem tariff 从价关税
jHB,r^ :' additional allowance 额外免税额
bdqo2ZO additional amount for unexpired risk 未过期风险的额外款额
lN 1 T\ additional assessable profit 补加应评税利润
$,icKa additional assessment 补加评税
[HIg\N$I8C additional commitment 额外承担
k+-u 4W additional commitment vote 额外承担拨款
FFH-Kw, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
CQ sVGn{x additional dependent parent allowance 供养父母额外免税额
8Md*9E#J(" additional provision 额外拨款
<"CG%RGP additional stamp duty 附加印花税
=Ze~6vS, additional tax 补加税罚款；补加税款
dW!T.S Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
6ssZg@}nf{ adjudged bankrupt 被裁定破产
(XT^<#Ga adjudicated bankrupt 裁定破产人
VX&KG G.6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
>'Nrvy%&0 adjudication of bankruptcy 裁定破产；宣告破产
4|Jy] adjudication of insolvency 裁定无力偿还债务
vK#xA+W adjusted actual 经调整的实数；调整后的实数
fCZbIt)Eh adjusted current assets 经调整的流动资产；调整后的流动资产
~&k1P:#R adjusted figure 经调整的数字；调整后的数额
~z> 2`^Z" adjusted liabilities 经调整的负债；调整后的负债
RsVba!x@ adjusted loss 经调整的亏损；调整后的亏损
\0j|~/6 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
[ OMcSd|nf adjusted profit 经调整的利润；调整后的利润
j/wNPB/NM adjusted surplus 经调整的盈余额；调整后的盈余额
nb22 b Xt adjusted value 经调整的价值；调整后的价值
n7X3aoVV adjustment 调整；修订；理算〔保险〕
qVJV 9n adjustment centre 调剂中心
J_U1eSz<j adjustment lag 调整过程的时间差距；调整时差
Cb.~Dv
! adjustment mechanism 调整机制
L3X>v3CZ5 adjustment of loss 亏损调整
ykl./uY' adjustment process 调整过程；调整程序
1NN99^ q adjustment range 调整幅度
u-j$4\' administered exchange rate 受管制汇率
tb&{[|O^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
w{K_+}fAC administration expenses 行政费用
GC$Hp!H administration fee 手续费；行政费
)F]E[sga administration in bankruptcy 破产管理
|? ?uVA)\X administration order 遗产管理令
fVo)# Bj administrator 管理人；遗产管理人
Y.F:1<FAtf administrator of the estate 遗产管理人
sxnj`z admission of debt 债项承认书
]t7<$L admission of proof 接纳债权证明
dB_\0?jJ- advance 放贷款项；垫付款项；预支款项；预付款项
]O7I7K advance account 暂支帐目；预付款帐户
qN+ ngk,: advance compensation 预付补偿金
33[2$FBf advance from shareholder 股东垫款
wvJm)Mj+ advance pending reimbursement 预支以待日后付还
hV'JTU]H advanced economy 先进经济体系
#12PO q advancement 预付；预付财产
$+S'Boo advances warrant 垫款令
u Dm=W36 advancing 贷出
&bs/a] ?Z7 adverse balance 逆差
.0.Ha}{6b adverse exchange 逆汇
gGe `w advertisement addressed to shareholders 在报章刊登的致股东通告
|n z,srr~ advice for collection 托收通知书
@(Ou;Uy advice of drawing 提款通知书；汇票通知书
7 qgHH p advice of payment 付款通知
R(r89bTQ Advisory Committee [Securities and Futures Commission]
bNY_V;7Kw` 谘询委员会〔证券及期货事务监察委员会〕
~;il{ym Advisory Committee on Diversification 经济多元化谘询委员会
*Yl9%x]3c affidavit 誓章；遗产申报誓章
"J%u
!~ affidavit of no receipt 述明无收款的誓章
<d$|~qS _ affiliate 联号；联营公司；附属公司
OPBnU@=R affiliated company 附属公司；联号；联营公司
q%Obrk affirmation [estate duty] 非宗教式宣誓〔遗产税〕
M<~z=B# affordability 负担能力
,t5Ku)eNm African Development Bank [AfDB] 非洲开发银行
J03yFT,dF after-acquired property 事后取得的财产
yXR$MT+ ~ after-hours dealing 市后交易
d1``} naNw after-tax profit 税后盈利；税后利润；税后溢利
cm6cW(x6 agency agreement 代理协议
y!mjZR,& agency expenses 代理机构的开支
"l n(EvW agency fee 代理费
)@\= pE.H Agency Law 《代理法》
#G $_\bt agent 代理人；承销人
b!5W!vcK agent of company 公司代理人
gI'4g ZH agent's fee 代理人费；经纪费
HeNg<5v%Y aggregate 总计；总数；总体数字
1 nX/ 5z_U aggregate amount 总款额；总额
vitmG'|WG aggregate assets and liabilities 总体资产与负债
,>` wz^ z aggregate at constant price 按固定价格计算的总体数字
@FdtM<X aggregate demand 总需求
Ngi$y> {Sq aggregate gross position 总持仓量
k[gO>UGB; aggregate limit 总限额
l`~*" 4|/ aggregate of salaries tax 合计薪俸税
u
z4P aggregate performance 总体表现；总体业绩
c3Y\XzV3v aggregate supply 总体供应
68+ 9^ aggregate surplus 总盈余
HKb8z@;%@ aggregate total 整体总额
j1Q G-Rs& aggregate value 总值；合计价值
AnP7KSN[\ aggregated basis 合计基准
+/-#yfn!TR aggregated net chargeable income 合计应课税入息实额
NK$k9, aggregation 合并计算；合计；总和
:
JD% =w_ aggregation of incomes of husband and wife 夫妇入息合并计算
k)1K6ug aggregation of property 财产的总和
2j Oh ~-LU agio 差价；贴水
m/Q@ - 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》
[- a2<E Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%'%ej^s-R 《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》
t(/e~w Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+I;b,p 《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》
:hwZz2Dhi Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
xCEEv5(5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
i~M CY.F agreement for a settlement 授产协议
M`9qo8zCi agreement for assignment 转让协议
0.~QA+BD:S agreement for sale 售卖协议；买卖协议
r-9P&*1 agreement for sale and purchase 买卖协议
uv/I`[@HK8 agreement for the payment of interest 支付利息协议
F(Pe@ #)A agreement for the repayment of money 还款协议
Jj8z ~3XnJ agreement of reinsurance 再保险协议
im Zi7o Agricultural Bank of China 中国农业银行
3uZY.H+H air passenger departure tax 飞机乘客离境税
1*Yf[;L Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
V&eti2 &zO airport tax 机场税
UMma|9l(i alcohol duty 酒精税
/![S 3Ol alienation 让与；让渡；转让
*rXESw]BR alimony 生活费；赡养费
?7 6 Wg:: All Ordinaries Index [AOI] 所有普通股指数
0 gL]^_+7 all risks 全险；综合险
cWA9 n}Z All Sales Record for Stock Market 《股票市场成交报告》
]Vln5U
Allied Capital Resources Limited 新联财务有限公司
\&NpVH,- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
.a8N 5{` allocation letter 拨款信件
J3Qv|w [3Y allocation of fund 分配款项；预留款项
F@& R"- allocation of profit 利润分配；溢利分配
'u@
)F` allocation warrant 拨款令
(vB aem9 allotment 分配；配股
<IC=x(T allotment notice 股份配售通知；配股通知
S1E =E5 allotment of shares 股份分配
ug.mY= n ' allowable 可获宽免；免税的
1y2D]h /' allowable business loss 可扣除的营业亏损
{Uz @`QO3 allowable expenses 可扣税的支出
9gZMfP allowance 免税额；津贴；备抵；准备金
C},;M @xV allowance for debts 债项的免税额
w-C ~
Ik allowance for depreciation by wear and tear 耗损折旧免税额
TUw^ KSa allowance for funeral expenses 殡殓费的免税额
1` ^l8V( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
a Eo!yea allowance for repairs and outgoings 修葺及支出方面的免税额
o8-B Tq8 allowance to debtor 给债务人的津贴
{Kx eH7S alteration of capital 资本更改
w4Qqo( alternate trustee 候补受托人
j&6,%s-M`a amalgamation 合并
6iV jAxR ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
' _lyoVP ambit of charges 征税范围；收费范围
L'BDS* amended valuation 经修订的估值
5bYU(] American Commodities Exchange 美国商品交易所
&=Gz[1
L American Express Bank Limited 美国运通银行
*p`0dvXG 2 American Stock Exchange 美国证券交易所
HgvgO\`] amortization 摊销
gbsRf&4h amount due from banks 存放银行同业的款项
OL4I}^*, amount due from banks abroad 存放海外银行同业的款项
!
@{rk p amount due from holding companies 控股公司欠款
1P.
W 34 amount due from local banks 存放本港银行同业的款项
^VK-[Sz& amount due to banks 银行同业的存款
Nwr.mtvh amount due to banks abroad 海外银行同业的存款
: 3^b>(W. amount due to holding companies 控股公司存款
11gl Fe amount due to local banks 本港银行同业的存款
%<lfe<;^t amount due to outport banks 外埠银行同业的存款
p(QB 5at amount for note issue 发行纸币的款额
EgOA Ev amount of bond 担保契据的款额
A[oLV"J6x5 amount of consideration 代价款额
X 6kB
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rbiNp6A dL amount of indebtedness 负债款额
|s-q+q{| amount of principal of the loan 贷款本金额
r(y1^S9!8 amount of rates chargeable 应征差饷数额
!r ZO~a0 amount of share capital 股本额
es]\ xw amount of sums assured 承保款额
+0r Mv amount of variation 变动幅度
RrSSAoz1 amount of vote 拨款数额
dIQ7u amount payable 应付款额
XKp.]c wP amount receivable 应收款额
~=h]r/b< U Amsterdam Stock Exchange 阿姆斯特丹证券交易所
%jdV8D#Q analysis 分析
>ygyPl
;1s ancillary risk 附属风险
)IPnSh/ < annual account 周年帐目；周年帐目报表；年度决算；年结
d)1)/Emyj annual accounting date 年结日期
v_)a=I%o&2 annual allowance 每年免税额；年积金；年度津贴；年津
f #_ XR annual balance 年度余额
kT @RA} annual disposable income 每年可动用收入
F' s($n annual estimates 周年预算
?Z0T9e< annual fee 年费
/=w9bUj5v annual general meeting 周年大会
d"<Q}Ay annual growth rate 年增率；每年增长率
^.5 L\ annual long-term supplement 长期个案每年补助金
DQ :w9 annual pensionable emolument 可供计算退休金的年薪
E1IRb': annual report 年报
A ${b] Annual Report on the Consumer Price Index 《消费物价指数年报》
kq6S`~J^R annual return 周年报表；周年申报表；每年报税表格
{ Z 3t0F Annual Return Rules 《周年报表规则》
L]hXAShmb annual review of consumer prices 每年消费物价回顾
8ar2N)59 annual roll-forward basis 逐年延展方式
.F:qJ6E annual salary 年薪
b#bdz1@s annual statement 年度报表；年度决算表
*Dtwr Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
nr*~R-,\ annuitant 年金受益人
DeE -M " annuity 年金
>8_#L2@ annuity contract 年金合约
s
`HSTq2 annuity on human life 人寿年金
E/|]xKG antecedent debt 先前的债项
}hrLM[ ante-dated cheque 倒填日期支票
s\i=-` anticipated expenditure 预期开支
G;_QE<V~_ anticipated net profit 预期纯利
sfNXIEr^ anticipated revenue 预期收入
AVVL]9b_2 anti-inflation measure 反通货膨胀措施
Mez ;DKJ` anti-inflationary stance 反通货膨胀立场
&, 4]XT apparent deficit 表面赤字
^wPKqu)^ apparent financial solvency 表面偿债能力
vZj^&/F$=g apparent partner 表面合伙人
nv1'iSEeOl application for personal assessment 个人入息课税申请书
Q}FD u, application of fund 资金应用
J\<7M8
application to release as liquidator and to destruct the books of accounts and documents
0* < gGC 申请免除清盘人职务及毁灭帐簿与文件
Q];gC{I appointed actuary 委任精算师
Mz T#1~ appointed auditor 委任核数师；委任审计师
, C2qP3yg appointed trustee 委任的受托人
"u5Hm ^H appointer 委任人
.Cda OWM7 apportioned pro rata 按比例分摊
4J0{$Xuu 0 apportionment 分配；分摊
mE( EyB< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ztf
VXmi' apportionment formula 分摊方程式
^ j;HYs_ apportionment of estate duty 遗产税的分摊
9PjL
4A appraisal 估价；评估
vn| u&}h appreciable growth 可观增长
OLU Qjvn U appreciable impact 显着影响
Yr5A,-s appreciable increase 可观增长
+]uW|owxo appreciation 增值；升值
x- k CNy appreciation against other currencies 相对其他货币升值
?Y+xuY/t appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ot] eaad appreciation tax 增值税
H1_XEcaM+* appropriation 拨款；拨用；拨付
s|rlpd4y appropriation account 拨款帐目
(__=*e w Appropriation Bill 拨款法案
4)BZ%1+ appropriation-in-aid system 补助拨款办法
)QE7$|s approved assets 核准资产
*#1&IJ PI approved basket stock 认可一篮子证券
0l 3v>ty approved budget 核准预算
9;2PoW8 approved charitable donation 认可慈善捐款
jT"P$0sJAd approved charitable institution 认可慈善机构
W Xu:mv,'e approved currency 核准货币；认可货币
eT1b88_ approved estimates 核准预算
`}.K@17 approved estimates of expenditure 核准开支预算
aSd$;t~ approved overseas insurer 核准海外保险人
g \)+
LX approved overseas trust company 核准海外信托公司
"}Kvx{L8 approved pooled investment fund 核准汇集投资基金
2K<rK( approved provident fund scheme 认可公积金计划
i)f3\?,, approved provision 核准拨款
]'V8{l approved redeemable share 核准可赎回股份
#P *%FgROl approved regional stock 认可地区性证券
d Q ?4@ approved retirement scheme 认可退休金计划
qKt8sxg approved subordinated loan 核准附属贷款
9C}Ie$\ arbitrage 套戥；套汇；套利
R~8gw^w![ arbitrageur 套戥者；套汇者
( Z5=GJM?$ arbitrary amount 临时款项
tagkklJ~ arrangement 措施；安排；协定
u':- DgK arrears 欠款
<HM\ZDo@P arrears of pay 欠付薪酬
+jYO?uaT arrears of revenue 逾期未收税款；逾期未收的帐项
8^M5k%P articles of association 组织章程；组织细则；组织章程细则
_Z+tb ] Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
pw{3I 2Ix ascertainment of profit 确定利润
,/6V ^K "Asia Clear" “亚洲结算系统”
/Y5I0Ko Uw Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,{:c<W:A] Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8( 3'YNC Asian Development Fund [ADF] 亚洲发展基金
~fw 6sY# Asian dollar bond 亚洲美元债券
;'l Hw]}O* Asian dollar market 亚洲美元市场
pxjN\q Asian dollar rate 亚洲美元利率
5x?eu n Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(UDF^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
QEL^0c8 ~ asked price 沽盘；喊价；索价；卖方报价
]\5@N7h assessable income 应评税入息
uMa: GDh7 assessable loss 应评税亏损
NCYN .@J assessable profit 应评税利润
`GOxFDB. assessable value 应评税值
tk"L2t assessed profit 估定利润
q9o =,[ assessed value 经评估价值
{ 6Lkh assessment 评税；评定；估价；评税单
[:sP Z{ assessment number 评税编号；估价编号
%y.9S=,v, assessment of additional tax 补加税评税
&;L4Cj$ q assessment of performance 业绩评估；实绩评价
pq_ DYG] Assessor 评税主任
~ K% ]9
asset price bubbles 资产价格泡沫
$l-|abLELz asset-backed securities 具资产保证的证券
f gI.q assets accretion 资产增值
P`6
T;|VDk assets and liabilities 资产与负债
75i
M_e\ assets betterment statement 资产递增表；资产改进表
{`QF(WL assets lending 实物放款；有抵押贷款
^Dh j<_ assets of the company passing on the death 死者去世时转移的公司资产
o^dt#
& assets pledged as security for liabilities 用作负债抵押的资产
S+H#^WSt assets portfolio 资产投资组合
c\Fy X\ i assets price 资产价格
W!q 'wrIx( assets quality 资产质素
;e;lPM{+ assets realization 资产变现
*- $u\?$ assets refinancing arrangement 资产再集资安排
hj64ES#x assets securitization 资产证券化
k | 0Fa}Z[ assets situated outside Hong Kong 在香港以外地方的资产
cw.Uy(ks|$ assets stripping 削减资产；拆卖资产
?GqFtNz assets value 资产值
uA=6 HpDB assignee 承让人
y?O{J!U assignment 转让；转让书；转让契
2+" =i/8 assignment of interest 权益转让
.O @bX) assignment of letters patent and trade mark 专利证书及商标转让
G}ElQD assignment of property 物业转让；物业转让书
W=M&U assignment right 转让权
^(m`5]qr7J assignor 转让人
L(TO5Y] associate 有联系的人；有关连人士；相联者；合伙人；联系人
:|`' \%zW- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
g0I<Fan associate member 附属会员
;y<)RM associated body corporate 相联法人团体
&N1C"Eov? associated company 相联公司；联属公司
&b,.W; + associated corporation 相联法团
C0/s/p' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(bt^L3}a 公认会计师公会〔英国〕
5&7)hMpp I Association of Futures Exchange Brokers 香港期货经纪协会
Q>7#</i\. Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$de_> association of underwriters 承保人组织
l|O^yNS assumption of control 接管
8= gr F assurance 担保；保险；转易；转易书
:Q2\3 assurance of interest 权益的转易
8~RUYsg at 19XX price 按一九ＸＸ年价格计算
]W <E#^ at a discount 按赔价计算；按贴水价格计算；打折扣
I=D {(%+^d at a premium 按溢价计算；按升水价格计算
PN2\:l+` at call 通知付款；按通知
?15k~1nA at constant market price 按固定市价计算
A}C&WT~ at constant price 按固定价格计算
<y'B
!d# at cost 按成本计算
Y>t*L#i at current market price 按当时市价计算；按现时市价计算
}D
dg at current price 按当时价格计算；按现时价格计算
K4SR` Q at factor cost 按要素成本计算；按生产要素成本计算
nkHr(tF
7 at money-of-the-day price 按付款当日价格计算
/'
L20aN2 at or better 按指定或较佳价位〔买卖指令〕
[?Y u3E\ at par 按面值计算；平价
asP> (Li at sight 见票即付
I@cKiB at the close 按收市盘
E#Ynn6 at the opening 按开市盘
i_g="^ attestation 见证；见证条款
9 U1)sPH; at-the-money option 平价期权
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W6 >yV` attorney 受权人；受托代表人
[UNfft=K3P attornment 新拥有人承认书
hDmtBdE attributable profit 可归属利润
$>' }6?C. attributable share value 可归属股份价值
m hJ>5z Auckland Stock Exchange 奥克兰证券交易所
pW8pp? auction 拍卖
q9p BS1Ej auctioneer 拍卖商
#[sC H audit 审计；核数
%_M B - Audit Commission 审计署
~U*2h =] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^*C6]*C}te 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
<9-tA\`8N audit review 帐目审查
3Zsqx =w Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m#,
F%s audited account 审计帐目；经审计的帐目
_jH1 Mcq audited annual account 经审计的周年帐目
g-mK(kY4 p audited balance sheet 经审计的资产负债表
mDip P auditor 核数师；核数主任；审计师
meR%);\ auditor's certificate 核数师证明书；审计师证明书
v|_ ?qBs" auditor's report 核数师报告；审计师报告
l,h#RTfry Aussie bond 澳元债券
2t1 WbP1 austerity budget 紧缩预算
v0X5`V V Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'\ 1%%F7 Australia All Ordinaries Index 澳洲所有普通股票指数
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Gf; Australian Dollar [AUD] 澳元
R.A}tV=j# Australian Options Market 澳大利亚期权市场
!f)'+_d Australian Securities Commission 澳洲证券事务监察委员会
gtJ^8khME Australian Society of Certified Practising Accountants 澳洲执业会计师公会
]gTa TY Australian Stock Exchange 澳大利亚证券交易所
)_+" Austrian Schilling [ATS] 奥地利先令
_kH#{4`Hw authentication 认证；鉴证
la)f\Nk authority to purchase 委托购买证；委购书
)[9L|o5D authorization 认可；核准；授权；授权书
[lS'GszA authorization by direction 指示授权
|:!#k A authorization by instruction 指令授权
-i Bu:WyY$ authorization by warrant 令状授权
mwb kXy;8 authorization of unit trust 单位信托的认可
.^@+$} authorized agent 指定代理人
WSDNTfpI authorized capital 法定资本
4TG| authorized clerk 出市员
XT>e/x9' authorized dealer 认可交易商
"$0f.F O:i authorized financial institution 认可财务机构
W$gSpZ_7 authorized fund 认可基金
a6WE,4T9 authorized fund house 获授权的基金公司；认可基金公司
6e |
authorized institution 认可机构
Aplqx vth authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
RfN5 X}&A authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'Z T!a]4 authorized insurer 获授权保险人；获认可承保人
d q:M!F authorized investment 特准投资项目
.%-> authorized person 获授权人
NXeo&+F authorized representative 获授权代表
TM!R[-\ authorized share capital 法定股本
Vz 5:73 automated quotation system 自动报价系统
1b6gTfU Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
xO1d^{~^^ 自动交易系统〔香港期货交易所有限公司〕
6J%SkuxR automatic adjustment mechanism 自动调整机制
XF^c (*5 automatic adjustment system 自动调整系统
\` >Y Automatic Clearing House 自动票据交换所
t T-]Vj. automatic exchange rates accumulation system 自动化汇率累集系统
6ap,XFRMh Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
z@~1 e]% automatic teller machine [ATM] 自动柜员机
< ]wN/B-8J autopay 自动转帐
}'H Da M available assets 可用资产
M*c\ =( available fiscal reserve 现存财政储备
_nx|ZJ available profit 可用利润
H:[z #f|t Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3J'a average 平均；平均数；海损
Y#]Y$n average basic salary 平均基本薪金
Tj:+:B(HB average consumer expenditure 平均消费开支；一般消费开支
^~BJu#uVyy average cost 平均成本
0QC*Z ( average cost of land production 增辟土地平均成本
b17p; wS average daily turnover 平均每日成交额
G>:l(PW: average daily wage rate 平均每日工资率
#Q'i/|g average expenditure pattern 平均开支模式
B]*&l RR average growth rate 平均增长率
5I&^n0h|& average net fixed assets 固定资产平均净值
pQVi&( M average of relatives 相对价格平均数
WM@uxe , average price 平均价格
<wE2ly&x average propensity to consume 平均消费倾向；一般消费倾向
Jr''S}@|x average propensity to save 平均储蓄倾向；一般储蓄倾向
]|[xY8 5} average rate 平均率
, R^Pk6m> average revenue 平均收入；平均收益
saRB~[6I average stock 平均库存；平均存货
H?'VQ=j average yearly rent 平均年租
Ab_aB+g ] avoidance of double taxation 避免双重课税
xVl90ak avoidance of tax 避税
