A:
zb;2xTH+ A share Ａ股；甲类股份
XWB>'
UDQ# abatement of tax 减税；减扣免税额
tQ |b?3 ABN AMRO Bank N.V. 荷兰银行
]J htO{ above-the-line expenditure 线上项目支出；经常预算支出
MfYe @ ;m above-the-line receipt 线上项目收入；经常预算收入
poXkH@[O ABSA Asia Limited 南非联合亚洲有限公司
` 5!7Il absolute change 绝对数值变更
S3 x:]E: absolute expenditure 实际开支
?*4]LuK6 absolute guideline figure 绝对准则数字
LO` (V absolute interest 绝对权益
4["}U1sG absolute order of discharge 绝对破产解除令
0udE\ /4!^ absolute profit margin 绝对利润幅度
TOBAh.1 absolute value 实值；绝对值
AY! zXJ_$ absolutely vested interest 绝对既得权益
=}Cb?C[; absorbed cost 已吸收成本；已分摊成本
} 8r+&e absorption 吸收；分摊；合并
TFM}P absorption rate 吸收率；摊配率；分摊率
*riGi ACB Finance Limited 亚洲商业财务有限公司
RmzK?muk acceptable form of reciprocity 合理的互惠条件
MN1|k acceptable rate 适当利率；适当汇率
Nwu#,f=X acceptance agreement 承兑协议
nLQ X? : acceptance for honour 参加承兑
^[ id8 acceptor 承兑人；接受人；受票人
4|XE
f, acceptor for honour 参加承兑人
)<3WVvB accident insurance 意外保险
3>S.wyMR4 Accident Insurance Association of Hong Kong 香港意外保险公会
H;$w^Tr accident insurance scheme 意外保险计划
5[Q44$a{ accident year basis 意外年度基准
B}?/oZW 4 accommodation 通融；贷款
N%Lh_2EzqV accommodation bill 通融票据；空头票据
F htf4 accommodation party 汇票代发人
Sfvi|kZX account balance 帐户余额；帐户结余
O#k ?c } account book 帐簿
hcN$p2- account collected in advance 预收款项
_L:
/2 account current book 往来帐簿
jj.yB#T account of after-acquired property 事后取得的财产报告
> ,~JQ%1 account of defaulter 拖欠帐目
u 6%56 %^f account payable 应付帐款
5Impv3qaZ account payee only [A/C payee only] 只可转帐；存入收款人帐户
u
|f h!- account receivable 应收帐款
C[x!Lf8' account receivable report 应收帐款报表
XPY66VC&_ account statement 结单；帐单；会计财务报表
u\Xi]pZ@X] account title 帐户名称；会计科目
b LxV accountant's report 会计师报告
wS:323
!l$ Accountant's Report Rules 会计师报告规则
<'gCI Ia 2 accounting and auditing procedure 会计与审计程序；会计与核数程序
I/Vlw- Accounting Arrangements 《会计安排》
xE0+3@_>> accounting basis 会计基础
8:0l5cZE accounting by Official Receiver 破产管理署署长呈交的帐目
<:%Iq13D Accounting Circular 《会计通告》
@V< tg"(c accounting class 会计类别
Ngh Q#c accounting date 记帐日期；会计结算日期
pf2$%lE accounting for money 款项核算
8, WQ}cC Accounting Officer 会计主任
h,\_F# hi accounting period 会计报告期；会计期
c[j3_fn1] accounting policy 会计政策；会计方针
,:,c
ku l accounting practice 会计惯例
9O Tw6 accounting principle 会计准则
: ;d &m accounting record 会计记录
#s]]\ accounting report 会计报告
#}B~V3UD Accounting Services Branch [Treasury] 会计事务部〔库务署〕
b %v1]a[ Accounting Society of China 中国会计学会
Q2Q`g`* O: accounting statement 会计报表
XKR?vr7A2 accounting system 会计制度；会计系统
;APg!5X accounting transaction 会计事项；帐务交易
}K &K { 9} accounting treatment 会计处理
;Y)?6^" accounting year 会计年度
Z 4t9q`}h accretion 增值；添加
^ S%4R' accrual 应计项目；应累算数目
p?d Ma_ g accrual basis 应计制；权责发生制
bJe^x;J9 accrual basis accounting 应计制会计；权责发生制会计
Fd ]! 7 accrue 应累算；应计
uQ&xoDCB accrued benefit 应累算利益
4q~l ?*S accrued charges 应计费用
.JH3,L"S^ accrued cumulative preference share dividend 应累算的累积优先股股息
!>2s5^JI9 accrued expenses 应累算费用
-R:1-0I $ accrued interest payable 应付利息；应计未付利息
KH@M &
>=^ accrued interest receivable 应收利息；应计未收利息
0 "<g g5 accrued right 累算权益
O'!k$iJNb accruing profit 应累算的利润
CBO8^M<K accumulated fiscal reserve 累积财政储备
#" f: m` accumulated profit 累积利润；滚存溢利
t#<q O6& B accumulated reserve 累积储备
@YT=- accumulation of surplus income 累积收益盈余
-@i2]o acquired assets 既得资产
X?1 :Z|pJ acquisition 收购；购置；取得
os#j;C]l acquisition cost 购置成本
r]8B6iV acquisition expenses 购置费用
;GvyL>|-~ acquisition of 100% interest 收购全部股权
&#d;dcLe acquisition of control 取得控制权
j)J4[j acquisition of fixed assets 购置固定资产
(]iw#m{ acquisition of shell “买壳”
ss-B e acquisition price 收购价
Q[g%((DL act of God 天灾
G q0~&6 acting partner 执事合伙人
,Q}/#/ active market 买卖活跃的市场；交投畅旺的市场；旺市
qk:F6kL\` active partner 积极参与的合伙人
snN1 active trading 交投活跃
g *^"x& actual circulation 实际流通
W'6*$Ron actual cost 实际成本
&<v# ^2S3 actual expenditure 实际开支；实际支出
Z\@vN[[ actual income 实际入息；实际收入；实际收益
xat)9Yb}0 actual market 现货市场
K=!J=R; actual price 现货价；实际价格
=3 & WH0 actual profit 实际利润
w8@ Ok_fj actual quotation 实盘；实际价位；实际报价
_c %~\LOk actual year basis 按实际年度计算
VQLo
vt" actuals 实货
=D 3Y
q? actuarial investigation 精算调查
3` = "4 actuarial principle 精算原则
Imv kB~8N actuarial report 精算师报告
5+ VdZ'@ Actuarial Society of Hong Kong 香港精算学会
a2x2N_\=/D actuarial valuation 精算师估值
mu:Q2t^ actuary 精算师
9 h L Po ad referendum agreement 暂定协议；有待覆核的协定
;qzCoe ad valorem duty 从价税；按值征税
A03PE aZ O ad valorem duty system 从价税制
fC(lY4,H3R ad valorem fee 从价费
ko ~iDT ad valorem tariff 从价关税
} |sP; Rpu additional allowance 额外免税额
[q_Yf!(m- additional amount for unexpired risk 未过期风险的额外款额
~6@~fhu additional assessable profit 补加应评税利润
`~*qjA additional assessment 补加评税
?VReKv1\ additional commitment 额外承担
f^0vkWI2 additional commitment vote 额外承担拨款
8zZR %fZ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
lOZ.{0{f, additional dependent parent allowance 供养父母额外免税额
<Z#u_:5@ additional provision 额外拨款
V+( additional stamp duty 附加印花税
&_!BMzp4 additional tax 补加税罚款；补加税款
>~XX' } Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
o F @{& adjudged bankrupt 被裁定破产
>Z>*Iz,LP adjudicated bankrupt 裁定破产人
( 6r9y3' adjudication fee 裁定费；评定印花税额手续费；评估契据费
^=W%G^jJy adjudication of bankruptcy 裁定破产；宣告破产
SD TX0v adjudication of insolvency 裁定无力偿还债务
m*[ " adjusted actual 经调整的实数；调整后的实数
Y B)1dzU adjusted current assets 经调整的流动资产；调整后的流动资产
%L~X\M:Qk adjusted figure 经调整的数字；调整后的数额
m>UJ; F adjusted liabilities 经调整的负债；调整后的负债
!Ng^k>*h adjusted loss 经调整的亏损；调整后的亏损
x)V .^- 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
\Lh,dZ}d adjusted profit 经调整的利润；调整后的利润
J$'T2@H# adjusted surplus 经调整的盈余额；调整后的盈余额
AKL~ F|t adjusted value 经调整的价值；调整后的价值
3,iL#_+t adjustment 调整；修订；理算〔保险〕
p k"JcUzR adjustment centre 调剂中心
@*_#zU#g adjustment lag 调整过程的时间差距；调整时差
rytizbc adjustment mechanism 调整机制
)(?s=< H adjustment of loss 亏损调整
xG<S2R2VQh adjustment process 调整过程；调整程序
12cfqIo9 adjustment range 调整幅度
Sqfa,3?L administered exchange rate 受管制汇率
/\Q {i#v Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
W%U m:C\I administration expenses 行政费用
2X6y^f';\ administration fee 手续费；行政费
d6(qc< /!r administration in bankruptcy 破产管理
> % d]"] administration order 遗产管理令
?J)%. ~! administrator 管理人；遗产管理人
YM#XV*P0 q administrator of the estate 遗产管理人
xcoYo admission of debt 债项承认书
~ocd4,d = admission of proof 接纳债权证明
R?X9U.AcW advance 放贷款项；垫付款项；预支款项；预付款项
[IW@ mn> advance account 暂支帐目；预付款帐户
m<OxO\ Mpf advance compensation 预付补偿金
a9 D 5qj advance from shareholder 股东垫款
H&%=>hyX advance pending reimbursement 预支以待日后付还
=Xo Nk1 advanced economy 先进经济体系
Kj i}2j'a advancement 预付；预付财产
@#o$~' my advances warrant 垫款令
eIg2m <9u advancing 贷出
@W^g(I(w adverse balance 逆差
b6]M}ixK adverse exchange 逆汇
Z$[A.gD4 advertisement addressed to shareholders 在报章刊登的致股东通告
M2V.FYV{j> advice for collection 托收通知书
3ON]c13 advice of drawing 提款通知书；汇票通知书
)rj.WK. advice of payment 付款通知
f1\x>W4z~\ Advisory Committee [Securities and Futures Commission]
21cIWvy 谘询委员会〔证券及期货事务监察委员会〕
SxQ|1: i% Advisory Committee on Diversification 经济多元化谘询委员会
,PIdPaV-- affidavit 誓章；遗产申报誓章
R]ppA=1*_l affidavit of no receipt 述明无收款的誓章
b^A&K@[W#, affiliate 联号；联营公司；附属公司
0BE%~W affiliated company 附属公司；联号；联营公司
0.+iVOz+Y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
s?_b[B d affordability 负担能力
+mxs jcq0 African Development Bank [AfDB] 非洲开发银行
6W#+U< after-acquired property 事后取得的财产
cYGZZC8 |K after-hours dealing 市后交易
+>I4@1qC-| after-tax profit 税后盈利；税后利润；税后溢利
2c+q~8Jv agency agreement 代理协议
Y! Z@1V` agency expenses 代理机构的开支
F s&m'g agency fee 代理费
TF3Tha] Agency Law 《代理法》
A.<X78!^ agent 代理人；承销人
SSI&WZ2a agent of company 公司代理人
Ha 3XH_ agent's fee 代理人费；经纪费
e348^S&rG aggregate 总计；总数；总体数字
)8 iDjNM < aggregate amount 总款额；总额
iJsw:Nc aggregate assets and liabilities 总体资产与负债
ClfpA?vv aggregate at constant price 按固定价格计算的总体数字
?xeq*<qfI aggregate demand 总需求
2TAy'BB;) aggregate gross position 总持仓量
4+ 4? 0R aggregate limit 总限额
X>Xpx<RY! aggregate of salaries tax 合计薪俸税
SX
F F aggregate performance 总体表现；总体业绩
<v{jJ7w aggregate supply 总体供应
6tnAE': aggregate surplus 总盈余
OTV)#,occ aggregate total 整体总额
:I&iDS>u1 aggregate value 总值；合计价值
4P` \fz aggregated basis 合计基准
sRoZvp 5 aggregated net chargeable income 合计应课税入息实额
WUqA PN aggregation 合并计算；合计；总和
VUx~Y'b aggregation of incomes of husband and wife 夫妇入息合并计算
sI^1c$sBN aggregation of property 财产的总和
Ex*g>~e agio 差价；贴水
bNL E=#ro 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》
r &TxRsg{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0+S:2i/G 《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》
VK|!aqA{b Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[ NKWudq 《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》
? X:RrZ:/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`zep`j& 8^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
NS&~n^ *k< agreement for a settlement 授产协议
DO %YOv agreement for assignment 转让协议
i[YYR,X| agreement for sale 售卖协议；买卖协议
V<d'p sb 6 agreement for sale and purchase 买卖协议
}D=h"\_= agreement for the payment of interest 支付利息协议
`Cb$8;)z agreement for the repayment of money 还款协议
N Z.aI{ agreement of reinsurance 再保险协议
)p !dql K Agricultural Bank of China 中国农业银行
-<<!eH air passenger departure tax 飞机乘客离境税
x K_$^c. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:z"Uw* airport tax 机场税
-D
V;{8U4 alcohol duty 酒精税
3^`bf=R alienation 让与；让渡；转让
Ezml LFp. alimony 生活费；赡养费
Ni0lj: All Ordinaries Index [AOI] 所有普通股指数
Riw>cVi~ all risks 全险；综合险
1hMk\ -3S All Sales Record for Stock Market 《股票市场成交报告》
MD1,KH+O Allied Capital Resources Limited 新联财务有限公司
*tP,Ol all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g js-j{* allocation letter 拨款信件
n*;mFV0s allocation of fund 分配款项；预留款项
pkM32v- allocation of profit 利润分配；溢利分配
! BQ!] u allocation warrant 拨款令
95(VY)_6#A allotment 分配；配股
S)[2\Z{**T allotment notice 股份配售通知；配股通知
X5<L allotment of shares 股份分配
bqLv81 V allowable 可获宽免；免税的
_
!Ph1 allowable business loss 可扣除的营业亏损
]_-$ allowable expenses 可扣税的支出
wTTQIo 60 allowance 免税额；津贴；备抵；准备金
J7E/2Sl allowance for debts 债项的免税额
61C&vm allowance for depreciation by wear and tear 耗损折旧免税额
p ]a IMF_ allowance for funeral expenses 殡殓费的免税额
|a"(Ds2U allowance for inflation 为通货膨胀而预留的款项；通胀准备金
w'qV~rN~tc allowance for repairs and outgoings 修葺及支出方面的免税额
rhUZ9Fdv allowance to debtor 给债务人的津贴
89 lPeFQ` alteration of capital 资本更改
o<!#1#n+: alternate trustee 候补受托人
UbuxD }) amalgamation 合并
Y< M }'t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%E Vg.k$ ambit of charges 征税范围；收费范围
=+"XV8Fi, amended valuation 经修订的估值
](0A/,#q6 American Commodities Exchange 美国商品交易所
S@*@*>s^ American Express Bank Limited 美国运通银行
wYF)G;[wM American Stock Exchange 美国证券交易所
d kVVvK amortization 摊销
L ~;_R*Th amount due from banks 存放银行同业的款项
CiMN J amount due from banks abroad 存放海外银行同业的款项
y \%4Dir amount due from holding companies 控股公司欠款
t71 0sWh{ amount due from local banks 存放本港银行同业的款项
:)MZ gW amount due to banks 银行同业的存款
A &t}s
#3 amount due to banks abroad 海外银行同业的存款
FEP\5d > amount due to holding companies 控股公司存款
N .2rF amount due to local banks 本港银行同业的存款
)
.]Z}g& amount due to outport banks 外埠银行同业的存款
4mPg; n amount for note issue 发行纸币的款额
*/S ,CV amount of bond 担保契据的款额
1`)R#$h amount of consideration 代价款额
* dNMnZ@Y amount of contribution 供款数额
Vj:PNt[ amount of indebtedness 负债款额
oF3#]6`;/ amount of principal of the loan 贷款本金额
4frZ
.r;V amount of rates chargeable 应征差饷数额
>&$ V"*] amount of share capital 股本额
"+AeqrYYm5 amount of sums assured 承保款额
BS{">lPmx amount of variation 变动幅度
R.RCa$ amount of vote 拨款数额
R2;-WxnN] amount payable 应付款额
'<@ PgO~ amount receivable 应收款额
w!xSYh') Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,*bxNs'/ analysis 分析
}y0UyOa{ C ancillary risk 附属风险
g| T' oK annual account 周年帐目；周年帐目报表；年度决算；年结
*k=}g][? annual accounting date 年结日期
#}vcf fgZ annual allowance 每年免税额；年积金；年度津贴；年津
Cf10 ud annual balance 年度余额
WIhf*LF" annual disposable income 每年可动用收入
?Dfgyz annual estimates 周年预算
W:tE ?H u annual fee 年费
g"#+U7O annual general meeting 周年大会
5\a5^FK~ annual growth rate 年增率；每年增长率
Cvl"")ZZ` annual long-term supplement 长期个案每年补助金
VWNmqeP annual pensionable emolument 可供计算退休金的年薪
E@N_~1 annual report 年报
LAvAjvRc Annual Report on the Consumer Price Index 《消费物价指数年报》
yC _X@o-n annual return 周年报表；周年申报表；每年报税表格
ciXAyT cG Annual Return Rules 《周年报表规则》
HAU8H' h annual review of consumer prices 每年消费物价回顾
3*'!,gK~[ annual roll-forward basis 逐年延展方式
HWHGxg['r annual salary 年薪
}L E/{]A annual statement 年度报表；年度决算表
[qb #>P2G3 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
M2m@N-+R
annuitant 年金受益人
4sva%Up annuity 年金
WIb U^WJ0 annuity contract 年金合约
7sFjO/a* annuity on human life 人寿年金
=6%0pu]0 antecedent debt 先前的债项
4f/8APA ante-dated cheque 倒填日期支票
WRNO) f< anticipated expenditure 预期开支
5^5h%~)} anticipated net profit 预期纯利
+^%F8GB anticipated revenue 预期收入
, R]7 {7$ anti-inflation measure 反通货膨胀措施
UV:_5"- anti-inflationary stance 反通货膨胀立场
,0 ]) ] apparent deficit 表面赤字
d :j$!@o apparent financial solvency 表面偿债能力
O!|:ZMjF apparent partner 表面合伙人
sN N t0q( application for personal assessment 个人入息课税申请书
AAs&wYp8Yh application of fund 资金应用
SIg=_oa application to release as liquidator and to destruct the books of accounts and documents
E >7[ti_p5 申请免除清盘人职务及毁灭帐簿与文件
C f<,\Aav appointed actuary 委任精算师
T{ojla( appointed auditor 委任核数师；委任审计师
]6(NeS+ appointed trustee 委任的受托人
A\?O5#m:$ appointer 委任人
{0[qERj"z apportioned pro rata 按比例分摊
*W0`+#Dcv apportionment 分配；分摊
DsP +#PX Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Nlo*vu apportionment formula 分摊方程式
UZdpKi@ apportionment of estate duty 遗产税的分摊
3 8f9jF%7j appraisal 估价；评估
_@HMk"A appreciable growth 可观增长
_E?(cWC appreciable impact 显着影响
"V^(i%E; appreciable increase 可观增长
T}g;kppC appreciation 增值；升值
PvO>}(= appreciation against other currencies 相对其他货币升值
K.1#cf
^' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
pfZxG.l appreciation tax 增值税
+p_SKk!%+ appropriation 拨款；拨用；拨付
o05) I2 appropriation account 拨款帐目
d F), Appropriation Bill 拨款法案
gB&'MA! appropriation-in-aid system 补助拨款办法
?6a:!^eL approved assets 核准资产
6W$k^<S approved basket stock 认可一篮子证券
F+}MW/ra@ approved budget 核准预算
x0
3|L!n approved charitable donation 认可慈善捐款
|)0kv f? approved charitable institution 认可慈善机构
zfv l<"Rv approved currency 核准货币；认可货币
fUE jl approved estimates 核准预算
[P"#?7 N approved estimates of expenditure 核准开支预算
f v}h;?C approved overseas insurer 核准海外保险人
<<[`;"CF approved overseas trust company 核准海外信托公司
SB]|y -su approved pooled investment fund 核准汇集投资基金
0;]tC\D1 approved provident fund scheme 认可公积金计划
rs<UWk<q approved provision 核准拨款
z m_mLk$4H approved redeemable share 核准可赎回股份
`L0}^ |`9 approved regional stock 认可地区性证券
+A/n <VH approved retirement scheme 认可退休金计划
b}axw + approved subordinated loan 核准附属贷款
(?$}Vp arbitrage 套戥；套汇；套利
$n>.;CV arbitrageur 套戥者；套汇者
8+lM6O ~! arbitrary amount 临时款项
qy.Mi{=~: arrangement 措施；安排；协定
s% I) +| arrears 欠款
3d
\bB ! arrears of pay 欠付薪酬
|r6<DEg arrears of revenue 逾期未收税款；逾期未收的帐项
X}_kLfP/9 articles of association 组织章程；组织细则；组织章程细则
&;*j Mu6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&i6WVNGy ascertainment of profit 确定利润
z0doL b^! "Asia Clear" “亚洲结算系统”
vrQ/Yf:\B Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}oloMtp$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/\OjtE Asian Development Fund [ADF] 亚洲发展基金
X 5pp8 ~ Asian dollar bond 亚洲美元债券
#dU-*wmJ Asian dollar market 亚洲美元市场
-2bu`oD
` Asian dollar rate 亚洲美元利率
uh@ZHef[l Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>P/.X^G 0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
IhY[c/ |i asked price 沽盘；喊价；索价；卖方报价
LzP+l>m assessable income 应评税入息
P>Pw;[b>O assessable loss 应评税亏损
^!?W!k!:V assessable profit 应评税利润
F"~uu9u assessable value 应评税值
? !cUAa>iH assessed profit 估定利润
f)/Yru. ; assessed value 经评估价值
j<e`8ex? assessment 评税；评定；估价；评税单
T =_Hd assessment number 评税编号；估价编号
yB,$ 4:C assessment of additional tax 补加税评税
?%#3p[ assessment of performance 业绩评估；实绩评价
6 [w_ /X" Assessor 评税主任
D O#4E<]5 asset price bubbles 资产价格泡沫
t4~ Bn<= asset-backed securities 具资产保证的证券
"0pu_ assets accretion 资产增值
/ 9^:*, assets and liabilities 资产与负债
FUiEayM assets betterment statement 资产递增表；资产改进表
0L eR#l:I assets lending 实物放款；有抵押贷款
| *K AqTO0 assets of the company passing on the death 死者去世时转移的公司资产
IP9mv`[ assets pledged as security for liabilities 用作负债抵押的资产
hvwKhQ}wX assets portfolio 资产投资组合
(TgLCT[@T assets price 资产价格
tg.[.v Ks assets quality 资产质素
:$L^l{gT assets realization 资产变现
lN - vFna assets refinancing arrangement 资产再集资安排
<$qe2Ft Uq assets securitization 资产证券化
A )tGB& assets situated outside Hong Kong 在香港以外地方的资产
1 cvoI assets stripping 削减资产；拆卖资产
'QeCJ5p] assets value 资产值
,l1A]Wx assignee 承让人
9jBP|I{xI assignment 转让；转让书；转让契
!.Eua3:V* assignment of interest 权益转让
4'P otv@/ assignment of letters patent and trade mark 专利证书及商标转让
| @! 4BA assignment of property 物业转让；物业转让书
!EB<e5}8wK assignment right 转让权
F4 `ud; 1H assignor 转让人
$oDc associate 有联系的人；有关连人士；相联者；合伙人；联系人
?:H4Xd 7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
e5W 8YNA associate member 附属会员
WzDL(~m+Z associated body corporate 相联法人团体
:
M=0o< associated company 相联公司；联属公司
U["'>&B associated corporation 相联法团
(kCzz-_\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w&8N6gA14 公认会计师公会〔英国〕
.hPk}B/KV Association of Futures Exchange Brokers 香港期货经纪协会
= ss(~[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8eGq.+5G association of underwriters 承保人组织
k[#<=G_=/E assumption of control 接管
ae_Y?g+3 assurance 担保；保险；转易；转易书
R6eKI,y\" assurance of interest 权益的转易
4L) #ku$jW at 19XX price 按一九ＸＸ年价格计算
Qu"zzb"k at a discount 按赔价计算；按贴水价格计算；打折扣
vgKZr at a premium 按溢价计算；按升水价格计算
Gl ; xd at call 通知付款；按通知
=r: (ga at constant market price 按固定市价计算
H QGn[7JW at constant price 按固定价格计算
Rr A9@95+ at cost 按成本计算
O*jTrZ(k at current market price 按当时市价计算；按现时市价计算
(
y0 at current price 按当时价格计算；按现时价格计算
rr~O6Db at factor cost 按要素成本计算；按生产要素成本计算
L6<.>\^Z" at money-of-the-day price 按付款当日价格计算
40 h at or better 按指定或较佳价位〔买卖指令〕
8vR Q_ at par 按面值计算；平价
-]n\|U< at sight 见票即付
t}6QU at the close 按收市盘
^__';! e at the opening 按开市盘
N)CM^$(T| attestation 见证；见证条款
%'+}-w at-the-money option 平价期权
pUF$Nq>og attorney 受权人；受托代表人
/;E{(%U)t attornment 新拥有人承认书
r`-=<@[ attributable profit 可归属利润
5! -+5TJI attributable share value 可归属股份价值
(`'(`x# Auckland Stock Exchange 奥克兰证券交易所
FWC\(f auction 拍卖
n4Xh}KtH auctioneer 拍卖商
%'o'Kh''= audit 审计；核数
Y2$wL9"> Audit Commission 审计署
Q 8|
C>$n Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9 696EQ,I 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〕
\* yH33B9 audit review 帐目审查
HD%n'@E Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}IJE % audited account 审计帐目；经审计的帐目
'wyS9^F audited annual account 经审计的周年帐目
l;7T.2J'Z audited balance sheet 经审计的资产负债表
qL2!\zt>g auditor 核数师；核数主任；审计师
E>_N|j)9 auditor's certificate 核数师证明书；审计师证明书
1#tFO auditor's report 核数师报告；审计师报告
n Nu~ )X Aussie bond 澳元债券
{gT4Oq__ austerity budget 紧缩预算
BcXPgM!Xqz Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
= q \TW z Australia All Ordinaries Index 澳洲所有普通股票指数
y j E $o?A Australian Dollar [AUD] 澳元
emT/5'y Australian Options Market 澳大利亚期权市场
>dK# tsp Australian Securities Commission 澳洲证券事务监察委员会
?*AhGza/ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
xTnFJ$RK2 Australian Stock Exchange 澳大利亚证券交易所
K]SsEsd Austrian Schilling [ATS] 奥地利先令
OV2/? authentication 认证；鉴证
+,xluwv$ 9 authority to purchase 委托购买证；委购书
I_k/lwBD authorization 认可；核准；授权；授权书
dp}s]`x+ authorization by direction 指示授权
zQ~N(Jj?h authorization by instruction 指令授权
k^@dDLr " authorization by warrant 令状授权
#Iv HxSo& authorization of unit trust 单位信托的认可
A'6-E{ authorized agent 指定代理人
"UY lC0 S\ authorized capital 法定资本
X*w7q7\8-: authorized clerk 出市员
K0A[xkX6 authorized dealer 认可交易商
u~8=ik n+T authorized financial institution 认可财务机构
%p;;aZG authorized fund 认可基金
`e EiS f authorized fund house 获授权的基金公司；认可基金公司
w !_6* authorized institution 认可机构
;Up dkY
1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
u u $Jwn!S authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9 ;Qgby authorized insurer 获授权保险人；获认可承保人
#J'V,_ wH authorized investment 特准投资项目
7S/\;DF authorized person 获授权人
yz7Fe authorized representative 获授权代表
7u`:e,' authorized share capital 法定股本
Og-v][ automated quotation system 自动报价系统
oL
U !x Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{%Rn tb 自动交易系统〔香港期货交易所有限公司〕
sa?s[ automatic adjustment mechanism 自动调整机制
.^xQtnq automatic adjustment system 自动调整系统
0e +Qn&$#4 Automatic Clearing House 自动票据交换所
y9Pw'4R automatic exchange rates accumulation system 自动化汇率累集系统
k
1l K`p Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
J?Bj=b automatic teller machine [ATM] 自动柜员机
1lYQR`Uh autopay 自动转帐
L[voouaqm available assets 可用资产
\MDhm,H< available fiscal reserve 现存财政储备
K%.t%)A_3 available profit 可用利润
MK.TBv Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
FtW=Cc`hC_ average 平均；平均数；海损
;$vVYC average basic salary 平均基本薪金
'YB{W8bR average consumer expenditure 平均消费开支；一般消费开支
|R;` average cost 平均成本
m1D,#=C,_ average cost of land production 增辟土地平均成本
z2i Wr average daily turnover 平均每日成交额
.I I o average daily wage rate 平均每日工资率
e}NB ,o average expenditure pattern 平均开支模式
5SEGV|% average growth rate 平均增长率
=F% <W7 average net fixed assets 固定资产平均净值
2)Q%lEm`SP average of relatives 相对价格平均数
;TKsAU average price 平均价格
2WS Wfh average propensity to consume 平均消费倾向；一般消费倾向
Tmk'rOg5 average propensity to save 平均储蓄倾向；一般储蓄倾向
9 ^CuSj average rate 平均率
5mX"0a_Q average revenue 平均收入；平均收益
T"DG$R,Aj average stock 平均库存；平均存货
}XD=N#p@z average yearly rent 平均年租
0.wNa~ _G| avoidance of double taxation 避免双重课税
bE!z[ j] avoidance of tax 避税
