A:
mMAr8~ A= A share Ａ股；甲类股份
VQ<i$ I abatement of tax 减税；减扣免税额
].P(/~FS9 ABN AMRO Bank N.V. 荷兰银行
}l?_Cfvu above-the-line expenditure 线上项目支出；经常预算支出
U<Y'.! above-the-line receipt 线上项目收入；经常预算收入
W7=_u+0d ABSA Asia Limited 南非联合亚洲有限公司
\y`3Lh Y absolute change 绝对数值变更
)v{41sM+ absolute expenditure 实际开支
-xu.=n@, absolute guideline figure 绝对准则数字
R (83E
B~_ absolute interest 绝对权益
<1+6O[>{ absolute order of discharge 绝对破产解除令
~: <@ ` absolute profit margin 绝对利润幅度
!b->u_ absolute value 实值；绝对值
7 eQoc2X2 absolutely vested interest 绝对既得权益
j4xr1y3^ absorbed cost 已吸收成本；已分摊成本
' xZPIj+ absorption 吸收；分摊；合并
K}<!{/fi) absorption rate 吸收率；摊配率；分摊率
%)Uvf`Xhh4 ACB Finance Limited 亚洲商业财务有限公司
Z) i1?# acceptable form of reciprocity 合理的互惠条件
( [CnYv acceptable rate 适当利率；适当汇率
x<j"DS}S)D acceptance agreement 承兑协议
62l0
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|id79qY7g acceptor 承兑人；接受人；受票人
XQJ ^)d00h acceptor for honour 参加承兑人
s!/holu accident insurance 意外保险
XH:gQ 9FD Accident Insurance Association of Hong Kong 香港意外保险公会
if[o?6U4t accident insurance scheme 意外保险计划
NZC='3 Uz accident year basis 意外年度基准
N 3yB1_ accommodation 通融；贷款
1|WpK aMoq accommodation bill 通融票据；空头票据
RvS q KW8 accommodation party 汇票代发人
sMS9!{A account balance 帐户余额；帐户结余
W j j2J 8B account book 帐簿
;#yu"6{ account collected in advance 预收款项
QS [B account current book 往来帐簿
?hJ sN account of after-acquired property 事后取得的财产报告
bjP bl2K account of defaulter 拖欠帐目
-V
u/TT0 account payable 应付帐款
vMX6Bg8 account payee only [A/C payee only] 只可转帐；存入收款人帐户
dHq )vs,L account receivable 应收帐款
e9`uD|KAS| account receivable report 应收帐款报表
A]iv)C;] account statement 结单；帐单；会计财务报表
k g,ys 4 account title 帐户名称；会计科目
RQpIBsj accountant's report 会计师报告
2WPF{y%/ Accountant's Report Rules 会计师报告规则
\l]pe|0EW accounting and auditing procedure 会计与审计程序；会计与核数程序
{ 0%TMiVf Accounting Arrangements 《会计安排》
~0F9x9V accounting basis 会计基础
:#\B {)( accounting by Official Receiver 破产管理署署长呈交的帐目
(' Ko#3b Accounting Circular 《会计通告》
`$V[;ld(mz accounting class 会计类别
du'}+rC accounting date 记帐日期；会计结算日期
Ca Yos;Pl accounting for money 款项核算
MLt'YW^ Accounting Officer 会计主任
U +*oI * accounting period 会计报告期；会计期
Z6R:
rq accounting policy 会计政策；会计方针
N*
] i G~ accounting practice 会计惯例
B)"#/@!bHH accounting principle 会计准则
6L8t z 8 accounting record 会计记录
mS:j$$]u accounting report 会计报告
,_Qe}q FU Accounting Services Branch [Treasury] 会计事务部〔库务署〕
XewXTd #x Accounting Society of China 中国会计学会
s("Cn/ZkS accounting statement 会计报表
f
OM^V{)T accounting system 会计制度；会计系统
2E 3?0DL", accounting transaction 会计事项；帐务交易
U1> accounting treatment 会计处理
O2q=gYX>\ accounting year 会计年度
\]U<hub accretion 增值；添加
I mPu} accrual 应计项目；应累算数目
[%7;f|p? accrual basis 应计制；权责发生制
NMl ?Y uEv accrual basis accounting 应计制会计；权责发生制会计
m@G<ZCMZ accrue 应累算；应计
/o|PA:6J accrued benefit 应累算利益
xTJ Sr2f accrued charges 应计费用
#a(%(k S accrued cumulative preference share dividend 应累算的累积优先股股息
M<A;IOpR+ accrued expenses 应累算费用
`J>E9p< accrued interest payable 应付利息；应计未付利息
'&-5CpDUs accrued interest receivable 应收利息；应计未收利息
#QTfT&m+G} accrued right 累算权益
AaVI %$ accruing profit 应累算的利润
obAs<nk accumulated fiscal reserve 累积财政储备
d; mmM\3] accumulated profit 累积利润；滚存溢利
8! H8[J accumulated reserve 累积储备
@ ],6SKbG6 accumulation of surplus income 累积收益盈余
X,WQ'|rC acquired assets 既得资产
<JL\?)}n acquisition 收购；购置；取得
s- ,=e acquisition cost 购置成本
`Di ^6UK( acquisition expenses 购置费用
fiE>H~ acquisition of 100% interest 收购全部股权
x|@1 wQ" 6 acquisition of control 取得控制权
y+4?U acquisition of fixed assets 购置固定资产
}B I~am_ acquisition of shell “买壳”
Wl&
>6./{ acquisition price 收购价
t7u m
[ act of God 天灾
{cR_?Y@ acting partner 执事合伙人
a=J@y K active market 买卖活跃的市场；交投畅旺的市场；旺市
iK5]y+@8 active partner 积极参与的合伙人
cBz!U 8( active trading 交投活跃
ZnvEv;P actual circulation 实际流通
V!T^wh; actual cost 实际成本
wr$cK'5ZL actual expenditure 实际开支；实际支出
k^H0b\hYY actual income 实际入息；实际收入；实际收益
ydwK!j0y actual market 现货市场
FOOQ'o[} actual price 现货价；实际价格
FX
HAZ2/\ actual profit 实际利润
rc;7W: actual quotation 实盘；实际价位；实际报价
(3
IZ actual year basis 按实际年度计算
{S5R K-ax actuals 实货
L6|Hgrj -u actuarial investigation 精算调查
=
n+q_.A actuarial principle 精算原则
%`xV'2H actuarial report 精算师报告
K&=1Ap Actuarial Society of Hong Kong 香港精算学会
RLdl z actuarial valuation 精算师估值
)KSisE L actuary 精算师
o Lg g ad referendum agreement 暂定协议；有待覆核的协定
Km6Ub?/7o ad valorem duty 从价税；按值征税
K0tV'Ml#" ad valorem duty system 从价税制
i\t753<Ys ad valorem fee 从价费
xS= _yO9- ad valorem tariff 从价关税
<8u>_o6 additional allowance 额外免税额
o3Mf:;2c C additional amount for unexpired risk 未过期风险的额外款额
BZovtm3 E additional assessable profit 补加应评税利润
k$ZRZ{
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)R jb/3* ! additional commitment 额外承担
3jvx2 additional commitment vote 额外承担拨款
v6wRME;JA additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
JB&G~7Q85 additional dependent parent allowance 供养父母额外免税额
<+V -k| additional provision 额外拨款
jCU=+b= additional stamp duty 附加印花税
\Dn&"YG7 additional tax 补加税罚款；补加税款
z%OuI 8"' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R=!kbBK>\ adjudged bankrupt 被裁定破产
&MCy. (jN adjudicated bankrupt 裁定破产人
L +L 9Y} adjudication fee 裁定费；评定印花税额手续费；评估契据费
; tJWOm adjudication of bankruptcy 裁定破产；宣告破产
:]vA 2 adjudication of insolvency 裁定无力偿还债务
-glugVq adjusted actual 经调整的实数；调整后的实数
Rw {$L~\ adjusted current assets 经调整的流动资产；调整后的流动资产
IikG /8lP adjusted figure 经调整的数字；调整后的数额
"hL9 f=w adjusted liabilities 经调整的负债；调整后的负债
{DU"]c/S adjusted loss 经调整的亏损；调整后的亏损
q _cC7p6t 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
?nQ_w0j adjusted profit 经调整的利润；调整后的利润
_b>F#nD,'% adjusted surplus 经调整的盈余额；调整后的盈余额
):e+dt adjusted value 经调整的价值；调整后的价值
J!rY
6[ t adjustment 调整；修订；理算〔保险〕
2zz,(RA adjustment centre 调剂中心
j:7* 3@f adjustment lag 调整过程的时间差距；调整时差
9lKn% |=T adjustment mechanism 调整机制
dVa!.q_3 adjustment of loss 亏损调整
DhZ:#mM{ adjustment process 调整过程；调整程序
r]v&t adjustment range 调整幅度
&=YSM. G administered exchange rate 受管制汇率
Yl $X3wi Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ODm&&W#* administration expenses 行政费用
%B@ ! administration fee 手续费；行政费
@&;(D!_& administration in bankruptcy 破产管理
Z+ixRch@-s administration order 遗产管理令
v2d<o[[C administrator 管理人；遗产管理人
M)L/d_4ka administrator of the estate 遗产管理人
Kl{-z X admission of debt 债项承认书
2z4<N2! M admission of proof 接纳债权证明
'!p=aF9L advance 放贷款项；垫付款项；预支款项；预付款项
grr'd+_ e advance account 暂支帐目；预付款帐户
z<hFK+j,'^ advance compensation 预付补偿金
Re>AsnA[ advance from shareholder 股东垫款
l09Fn>wa advance pending reimbursement 预支以待日后付还
"u_i[[y advanced economy 先进经济体系
jAXR` D advancement 预付；预付财产
cv2]* advances warrant 垫款令
5UE409Gn' advancing 贷出
<$%ql'= adverse balance 逆差
$ *k)|4 adverse exchange 逆汇
^ o YPyk`9 advertisement addressed to shareholders 在报章刊登的致股东通告
N#4N?BBP" advice for collection 托收通知书
]nQ+nH advice of drawing 提款通知书；汇票通知书
I"-dTa advice of payment 付款通知
#<4--$Xo Advisory Committee [Securities and Futures Commission]
ylu2R0] ( 谘询委员会〔证券及期货事务监察委员会〕
@dl8(ILk' Advisory Committee on Diversification 经济多元化谘询委员会
-OrR $w|e affidavit 誓章；遗产申报誓章
o]<jZ_|gB affidavit of no receipt 述明无收款的誓章
vYdR ht\( affiliate 联号；联营公司；附属公司
PY?8 [A+ affiliated company 附属公司；联号；联营公司
3)3Hck
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
KF+mZB affordability 负担能力
ld.7 `) African Development Bank [AfDB] 非洲开发银行
joqWh!kv7U after-acquired property 事后取得的财产
Ea-bC:> after-hours dealing 市后交易
!DPF7x(-{ after-tax profit 税后盈利；税后利润；税后溢利
61} i 5o agency agreement 代理协议
/t*YDW Lg agency expenses 代理机构的开支
WfZF~$li` agency fee 代理费
C ZJV_0 Agency Law 《代理法》
.oEbEs agent 代理人；承销人
Ql8bt77eI- agent of company 公司代理人
b._m 8z ~ agent's fee 代理人费；经纪费
Ry?4h\UX5 aggregate 总计；总数；总体数字
e # 5BPI aggregate amount 总款额；总额
P>(P2~$Y" aggregate assets and liabilities 总体资产与负债
*:g_'K"+ aggregate at constant price 按固定价格计算的总体数字
VevNG * aggregate demand 总需求
Fi4UaJ3K aggregate gross position 总持仓量
-p`L% xj\ aggregate limit 总限额
A ?8\Y{FQ aggregate of salaries tax 合计薪俸税
*t(4 $ aggregate performance 总体表现；总体业绩
< C'Z H'p aggregate supply 总体供应
v`x|]-/M& aggregate surplus 总盈余
:'}@Al9=> aggregate total 整体总额
9C/MRmv` aggregate value 总值；合计价值
v>H=,.`0\ aggregated basis 合计基准
CQgcC-)ns] aggregated net chargeable income 合计应课税入息实额
}^Gd4[(,g aggregation 合并计算；合计；总和
dY!u)M;~~ aggregation of incomes of husband and wife 夫妇入息合并计算
n *<v]1 aggregation of property 财产的总和
.po >qb6 agio 差价；贴水
NLyXBV[hV 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》
9 |{%i$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
\K7t'20 《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》
F}36IM9/: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9pL g+6O 《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》
~ jN'J+_$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
eh( <m8I 《香港政府和大韩民国政府关于相互促进和保护投资协定》
sZ g6@s= agreement for a settlement 授产协议
A_R!uRD8- agreement for assignment 转让协议
ys8Q.oBv_` agreement for sale 售卖协议；买卖协议
)&, {?$ . agreement for sale and purchase 买卖协议
Q s9OC9X1 agreement for the payment of interest 支付利息协议
;h Hi@Z 9 agreement for the repayment of money 还款协议
2 0tO#{Li agreement of reinsurance 再保险协议
aC!EWgwW[ Agricultural Bank of China 中国农业银行
.WX,Nd3@ air passenger departure tax 飞机乘客离境税
wvN `R Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<{Q'&T airport tax 机场税
|quij0_'e alcohol duty 酒精税
s_[ VHPN alienation 让与；让渡；转让
DMn4ll| alimony 生活费；赡养费
$ 4m*kQ All Ordinaries Index [AOI] 所有普通股指数
N|K4{Fr m all risks 全险；综合险
uwmQ?LS]V All Sales Record for Stock Market 《股票市场成交报告》
TTZe$ >f Allied Capital Resources Limited 新联财务有限公司
B {MaMf) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
V'pqxjfd allocation letter 拨款信件
</[: 9Cl allocation of fund 分配款项；预留款项
qf#)lyr<D6 allocation of profit 利润分配；溢利分配
poT&-Ic[ allocation warrant 拨款令
(=u'sn:s allotment 分配；配股
2eb1 lJdS allotment notice 股份配售通知；配股通知
3<:jx~y> allotment of shares 股份分配
eSfnB_@x2 allowable 可获宽免；免税的
?X9U TOx allowable business loss 可扣除的营业亏损
4w 93}t.z allowable expenses 可扣税的支出
Z[?mc| *x allowance 免税额；津贴；备抵；准备金
]Oeh=gq allowance for debts 债项的免税额
h4)Bs\==mT allowance for depreciation by wear and tear 耗损折旧免税额
[XR$F@o allowance for funeral expenses 殡殓费的免税额
56}X/ u allowance for inflation 为通货膨胀而预留的款项；通胀准备金
q7\Ovjs0 allowance for repairs and outgoings 修葺及支出方面的免税额
F< |t\KOW allowance to debtor 给债务人的津贴
B^v8,;jZT alteration of capital 资本更改
8 sOQ9 alternate trustee 候补受托人
O;uG?.\ amalgamation 合并
,$lemH1d ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
i=S~(gp ambit of charges 征税范围；收费范围
vB0RKk}d5 amended valuation 经修订的估值
L] %l51U American Commodities Exchange 美国商品交易所
k mP Yx)o American Express Bank Limited 美国运通银行
6 46JDX[o American Stock Exchange 美国证券交易所
g)"gw+ZFc amortization 摊销
sG7 u}r amount due from banks 存放银行同业的款项
eWs&J24 amount due from banks abroad 存放海外银行同业的款项
P8Qyhc amount due from holding companies 控股公司欠款
Ib=x~za@n amount due from local banks 存放本港银行同业的款项
q v*7K@ amount due to banks 银行同业的存款
E_T 2z4lw amount due to banks abroad 海外银行同业的存款
= =N{1gO] amount due to holding companies 控股公司存款
HD>q(cK_|8 amount due to local banks 本港银行同业的存款
bulS&dAX amount due to outport banks 外埠银行同业的存款
YJeyIYCs< amount for note issue 发行纸币的款额
#5} wuj%5 amount of bond 担保契据的款额
YJV% a amount of consideration 代价款额
4rg2y] amount of contribution 供款数额
a_~=#]a amount of indebtedness 负债款额
zeb=8 Dg
: amount of principal of the loan 贷款本金额
[iP#VM-N amount of rates chargeable 应征差饷数额
Of,2 Q#oji amount of share capital 股本额
aB ~S?.l amount of sums assured 承保款额
C1kYl0 zR[ amount of variation 变动幅度
< A BX0U[* amount of vote 拨款数额
/YAJbr amount payable 应付款额
+0Q,vK#j^ amount receivable 应收款额
Fh$slow4! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yLE7>48 analysis 分析
w >; L{ ancillary risk 附属风险
W-Hoyn> ?2 annual account 周年帐目；周年帐目报表；年度决算；年结
n2B){~vE annual accounting date 年结日期
e'%v1-&sP annual allowance 每年免税额；年积金；年度津贴；年津
"qz3u`[o annual balance 年度余额
rwLAW"0Qz annual disposable income 每年可动用收入
B;>{0
s annual estimates 周年预算
K<`osdp=& annual fee 年费
`F YjQ e"p annual general meeting 周年大会
=@&cH Y annual growth rate 年增率；每年增长率
s$ENFp7P annual long-term supplement 长期个案每年补助金
EOj"V'! annual pensionable emolument 可供计算退休金的年薪
\_V-A f{6 annual report 年报
/ P|fB]p Annual Report on the Consumer Price Index 《消费物价指数年报》
Fb`a~c~s annual return 周年报表；周年申报表；每年报税表格
<7SpEVQ Annual Return Rules 《周年报表规则》
t_^X$pL annual review of consumer prices 每年消费物价回顾
Fb22p6r annual roll-forward basis 逐年延展方式
Hmt^h(*/2 annual salary 年薪
[ ep i#]m annual statement 年度报表；年度决算表
*a;@* Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
%
2$/JZ annuitant 年金受益人
>{gPN"S"a annuity 年金
S8[=S annuity contract 年金合约
Dl( 3wgA annuity on human life 人寿年金
K _)eWf0a antecedent debt 先前的债项
R0ID2:i]F ante-dated cheque 倒填日期支票
58\&/lYW anticipated expenditure 预期开支
XR2~Q)@ anticipated net profit 预期纯利
TxjYrzC anticipated revenue 预期收入
nRL. ppUI anti-inflation measure 反通货膨胀措施
x+ncc_2n&D anti-inflationary stance 反通货膨胀立场
_.I xRk)T apparent deficit 表面赤字
gI^o U 4mq apparent financial solvency 表面偿债能力
BS Iy+ apparent partner 表面合伙人
%,Sf1fUJ application for personal assessment 个人入息课税申请书
3s\. cG?`r application of fund 资金应用
3$.deYa$R application to release as liquidator and to destruct the books of accounts and documents
0R{dNyh{ 申请免除清盘人职务及毁灭帐簿与文件
('wY9kvL& appointed actuary 委任精算师
&qp r*17T appointed auditor 委任核数师；委任审计师
1 tTg P+ appointed trustee 委任的受托人
(~CLn;' appointer 委任人
Nkxm m/Z apportioned pro rata 按比例分摊
0"2=n.## apportionment 分配；分摊
m(RXJORI Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
*n" /a{6> apportionment formula 分摊方程式
UcBe'r}G apportionment of estate duty 遗产税的分摊
\PDd$syDA appraisal 估价；评估
N I#X @ appreciable growth 可观增长
N H$r
Z7$ appreciable impact 显着影响
\^ghd U appreciable increase 可观增长
]8q3> appreciation 增值；升值
JlMT<;7\ appreciation against other currencies 相对其他货币升值
qmO6,T-| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@1*ohdHH appreciation tax 增值税
+fvaUV_- appropriation 拨款；拨用；拨付
FZ!`B]]le, appropriation account 拨款帐目
H
0+dV3 Appropriation Bill 拨款法案
O+g3X5f+ appropriation-in-aid system 补助拨款办法
bM 8If" approved assets 核准资产
mPI8_5V8] approved basket stock 认可一篮子证券
0/S_ e)U approved budget 核准预算
L}@c6fHG approved charitable donation 认可慈善捐款
:RoBl3X= approved charitable institution 认可慈善机构
y_\p=0t8 approved currency 核准货币；认可货币
}*.0N;;C approved estimates 核准预算
*K> l*l(f] approved estimates of expenditure 核准开支预算
=]:> "_jN approved overseas insurer 核准海外保险人
GKN%Tv:D_ approved overseas trust company 核准海外信托公司
!vG'J\*xc approved pooled investment fund 核准汇集投资基金
WVVJ approved provident fund scheme 认可公积金计划
f|O{#AC approved provision 核准拨款
o-} R?> approved redeemable share 核准可赎回股份
: ba5iMa approved regional stock 认可地区性证券
2M # r] approved retirement scheme 认可退休金计划
3nZo{p:E approved subordinated loan 核准附属贷款
,%\o4Rc'o arbitrage 套戥；套汇；套利
\
[a%('} arbitrageur 套戥者；套汇者
sR/b$j>i3 arbitrary amount 临时款项
O'Js} arrangement 措施；安排；协定
W6On9 3sa arrears 欠款
9Xx's% U arrears of pay 欠付薪酬
m(pE5B( arrears of revenue 逾期未收税款；逾期未收的帐项
EwOV;>@T? articles of association 组织章程；组织细则；组织章程细则
V(Ub!n:j Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
I\YV des# ascertainment of profit 确定利润
PO 6&bIr "Asia Clear" “亚洲结算系统”
m0v:\?S: Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&f&z_WU Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
035rPT7-2- Asian Development Fund [ADF] 亚洲发展基金
v|U (+O Asian dollar bond 亚洲美元债券
ZDbc Asian dollar market 亚洲美元市场
#1>X58I^ Asian dollar rate 亚洲美元利率
}Ho Qwy|& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>JiltF7H0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
sQMFpIrr asked price 沽盘；喊价；索价；卖方报价
DGzw8|/( assessable income 应评税入息
m! <\WN6g assessable loss 应评税亏损
[B+W%g(c- assessable profit 应评税利润
mEG#>Gg$ assessable value 应评税值
zbq@pj)Qu assessed profit 估定利润
NH+(?TN assessed value 经评估价值
27;ci:5 assessment 评税；评定；估价；评税单
J~#;<e{\" assessment number 评税编号；估价编号
D1__n6g[ assessment of additional tax 补加税评税
w8n|B?Sr assessment of performance 业绩评估；实绩评价
Fd0 %lnui Assessor 评税主任
P*cNh43U asset price bubbles 资产价格泡沫
;[fw]P n asset-backed securities 具资产保证的证券
s`0QA!G{- assets accretion 资产增值
rF]h$Z8o assets and liabilities 资产与负债
qh`t- assets betterment statement 资产递增表；资产改进表
XLH0 ;+CL{ assets lending 实物放款；有抵押贷款
]CoeSA`j assets of the company passing on the death 死者去世时转移的公司资产
&L^+BQ`O? assets pledged as security for liabilities 用作负债抵押的资产
TY1I=8 assets portfolio 资产投资组合
O BN2 ) j assets price 资产价格
{)-aSywe assets quality 资产质素
w Xsmn1w9 assets realization 资产变现
~ R(%D-k assets refinancing arrangement 资产再集资安排
LqA@&H assets securitization 资产证券化
>%wLAS",w assets situated outside Hong Kong 在香港以外地方的资产
l5"OIq assets stripping 削减资产；拆卖资产
=Q.^c. sw assets value 资产值
u9N 1pZ~ assignee 承让人
>Z1sb n assignment 转让；转让书；转让契
xD6@Qk assignment of interest 权益转让
Rz.? i+ assignment of letters patent and trade mark 专利证书及商标转让
() j =5KDu assignment of property 物业转让；物业转让书
9 =UkV\m) assignment right 转让权
b j'Xg assignor 转让人
>uSy associate 有联系的人；有关连人士；相联者；合伙人；联系人
' ;<0/ U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
xXM{pd associate member 附属会员
utIX %0 associated body corporate 相联法人团体
Nqu>6^-z0 associated company 相联公司；联属公司
t25,0<iW associated corporation 相联法团
lyGhdg Wc Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,G2TVjz 公认会计师公会〔英国〕
2sJ(awN > Association of Futures Exchange Brokers 香港期货经纪协会
m}X`> aD/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$ C `;fA association of underwriters 承保人组织
Z4lO?S5%J assumption of control 接管
YGrg assurance 担保；保险；转易；转易书
zRyuq1Zyc, assurance of interest 权益的转易
vMS
|$L at 19XX price 按一九ＸＸ年价格计算
<kCU@SK at a discount 按赔价计算；按贴水价格计算；打折扣
3? H hG at a premium 按溢价计算；按升水价格计算
>"C,@cN}B at call 通知付款；按通知
h@[R6G| at constant market price 按固定市价计算
R00 eisd at constant price 按固定价格计算
) BwjZMJ.N at cost 按成本计算
+t?3T-@Ks at current market price 按当时市价计算；按现时市价计算
Xwhui 4'w at current price 按当时价格计算；按现时价格计算
( vca&wI! at factor cost 按要素成本计算；按生产要素成本计算
7R`mf
at money-of-the-day price 按付款当日价格计算
Nd; K u6 at or better 按指定或较佳价位〔买卖指令〕
hC\6-
0u at par 按面值计算；平价
49v coHlf at sight 见票即付
Qc p m ! at the close 按收市盘
R;j!}D!4 at the opening 按开市盘
e:5bzk!~ attestation 见证；见证条款
<>8W Qn,K at-the-money option 平价期权
c` o7d)_Ke attorney 受权人；受托代表人
}b-g*dn]5 attornment 新拥有人承认书
QnJZr:4b attributable profit 可归属利润
2K3{hxB attributable share value 可归属股份价值
8p: j&F Auckland Stock Exchange 奥克兰证券交易所
D ^x-^6^ auction 拍卖
w/kt3Lw auctioneer 拍卖商
I= & stsH audit 审计；核数
.dav8n* Audit Commission 审计署
pim!.=vN/U Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#H :7@ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
hy`?E6=9+ audit review 帐目审查
gy_>`16K Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
x= 5N3[5 audited account 审计帐目；经审计的帐目
lqm1!5dt audited annual account 经审计的周年帐目
| y2w9n0D audited balance sheet 经审计的资产负债表
Wh.?j>vB auditor 核数师；核数主任；审计师
WUh$^5W auditor's certificate 核数师证明书；审计师证明书
h"/< ?3{ auditor's report 核数师报告；审计师报告
Zd')57{ Aussie bond 澳元债券
;t|Ii8Ne austerity budget 紧缩预算
^G.B+dG@`x Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
apu4DAy&8 Australia All Ordinaries Index 澳洲所有普通股票指数
/%;mqrdk Australian Dollar [AUD] 澳元
hX=A)73( Australian Options Market 澳大利亚期权市场
d&+h}O Australian Securities Commission 澳洲证券事务监察委员会
cj1cZ- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ekWePL;rR2 Australian Stock Exchange 澳大利亚证券交易所
f >N!wgo [ Austrian Schilling [ATS] 奥地利先令
wwy Pl authentication 认证；鉴证
~W{2 Jd authority to purchase 委托购买证；委购书
*exS6@N] authorization 认可；核准；授权；授权书
e8GEoD authorization by direction 指示授权
K~| 4[\ authorization by instruction 指令授权
L{8xlx` authorization by warrant 令状授权
E6pMT^{K authorization of unit trust 单位信托的认可
9T* v9 d authorized agent 指定代理人
DKBSFm{~Q authorized capital 法定资本
<=>= .kmGt authorized clerk 出市员
(EI;"N (x authorized dealer 认可交易商
%'X[^W authorized financial institution 认可财务机构
D"a~ #^ authorized fund 认可基金
|v({-*7 authorized fund house 获授权的基金公司；认可基金公司
:>Ay^{vf= authorized institution 认可机构
L2[f]J% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#g]vc_V authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9R7 A8 authorized insurer 获授权保险人；获认可承保人
z}MP)|aH: authorized investment 特准投资项目
/K . !sQ$ authorized person 获授权人
"-+\R}q$ authorized representative 获授权代表
4#:W .]U8 authorized share capital 法定股本
;{ U@qQD7 automated quotation system 自动报价系统
]3X@_NYj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
5nKj
)RH7M 自动交易系统〔香港期货交易所有限公司〕
xo&]$W8 automatic adjustment mechanism 自动调整机制
$7rq3y automatic adjustment system 自动调整系统
z}*9uZ Automatic Clearing House 自动票据交换所
-De9_0#R automatic exchange rates accumulation system 自动化汇率累集系统
-i%e!DgH Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_N{RVeO automatic teller machine [ATM] 自动柜员机
@n{JM7ctJ autopay 自动转帐
/assq+H available assets 可用资产
{/
BT9 |LI available fiscal reserve 现存财政储备
"gDb1h)8 available profit 可用利润
=*r]) Vg^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
CnG+Mc^ average 平均；平均数；海损
3_MS.iM average basic salary 平均基本薪金
'.81zpff average consumer expenditure 平均消费开支；一般消费开支
V4KMOYqm average cost 平均成本
4*Hgv:0?kI average cost of land production 增辟土地平均成本
0 g?z&? average daily turnover 平均每日成交额
IVA mV!.z average daily wage rate 平均每日工资率
=AEBeiz average expenditure pattern 平均开支模式
?B}{GL2) average growth rate 平均增长率
$h*L=t( average net fixed assets 固定资产平均净值
XYZ4TeW\1 average of relatives 相对价格平均数
+O*/"]h average price 平均价格
+7=K/[9p average propensity to consume 平均消费倾向；一般消费倾向
z <##g average propensity to save 平均储蓄倾向；一般储蓄倾向
$ >u*} X9 average rate 平均率
{z")7g ]l average revenue 平均收入；平均收益
-bS SP!f average stock 平均库存；平均存货
Nw1#M%/!r! average yearly rent 平均年租
U qFv}VsnF avoidance of double taxation 避免双重课税
"saUai4z avoidance of tax 避税
