A:
o?/H<k\5 A share Ａ股；甲类股份
^g(qP tQ abatement of tax 减税；减扣免税额
N,XjZ2 6 ABN AMRO Bank N.V. 荷兰银行
,\
1X\ above-the-line expenditure 线上项目支出；经常预算支出
e?;c9]XO,o above-the-line receipt 线上项目收入；经常预算收入
)=gU~UV ABSA Asia Limited 南非联合亚洲有限公司
hx@@[sKF7 absolute change 绝对数值变更
%-fXa2 absolute expenditure 实际开支
y-H9fWi8Y& absolute guideline figure 绝对准则数字
Zl9 absolute interest 绝对权益
qm/>\4eLt absolute order of discharge 绝对破产解除令
AEj%8jh absolute profit margin 绝对利润幅度
Bt")RG absolute value 实值；绝对值
M _ _S) absolutely vested interest 绝对既得权益
Q;>Yk_(S absorbed cost 已吸收成本；已分摊成本
y,rdyt absorption 吸收；分摊；合并
Z >R@ absorption rate 吸收率；摊配率；分摊率
Yg5o!A ACB Finance Limited 亚洲商业财务有限公司
(FGy"o%TP' acceptable form of reciprocity 合理的互惠条件
0@{bpc rc acceptable rate 适当利率；适当汇率
!jB}}&Ii acceptance agreement 承兑协议
vCt][WX( acceptance for honour 参加承兑
sF :pwI5^ acceptor 承兑人；接受人；受票人
URj )]wp / acceptor for honour 参加承兑人
)O*h79t^Q accident insurance 意外保险
&.2% p Accident Insurance Association of Hong Kong 香港意外保险公会
Vr&
GsT accident insurance scheme 意外保险计划
Cz 5U accident year basis 意外年度基准
4@F8-V3q4 accommodation 通融；贷款
5G2ueRVb accommodation bill 通融票据；空头票据
f$}g'r zl accommodation party 汇票代发人
!W&|kvT^ account balance 帐户余额；帐户结余
e)-$ # qW account book 帐簿
%sZ3Gpi account collected in advance 预收款项
d7g$9&/q account current book 往来帐簿
G] xN #O; account of after-acquired property 事后取得的财产报告
=kq<J-:#R account of defaulter 拖欠帐目
Ssir?ZUm account payable 应付帐款
%( %EEt account payee only [A/C payee only] 只可转帐；存入收款人帐户
VJ&-Z | account receivable 应收帐款
iSX:H; account receivable report 应收帐款报表
b/T k$& account statement 结单；帐单；会计财务报表
l %i*.b( account title 帐户名称；会计科目
qgWsf-di= accountant's report 会计师报告
p@DVy2,EY Accountant's Report Rules 会计师报告规则
h{~GzrL* accounting and auditing procedure 会计与审计程序；会计与核数程序
h^WMv
*2 Accounting Arrangements 《会计安排》
^{8CShUCv accounting basis 会计基础
* ZRk) accounting by Official Receiver 破产管理署署长呈交的帐目
_-v$fDrz Accounting Circular 《会计通告》
^MhMYA accounting class 会计类别
KeyHxU=? accounting date 记帐日期；会计结算日期
X2np.9hie accounting for money 款项核算
n -wOLH Accounting Officer 会计主任
WdJeh:h accounting period 会计报告期；会计期
ST0|2)Lh" accounting policy 会计政策；会计方针
PI *Z>VE? accounting practice 会计惯例
g'-hSV/@}@ accounting principle 会计准则
1iM(13jW accounting record 会计记录
8l?@ o accounting report 会计报告
\w$e|[~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
85FzIX-F % Accounting Society of China 中国会计学会
W3MH8z
accounting statement 会计报表
ufA0H
J)Yg accounting system 会计制度；会计系统
7B)@ aUj$ accounting transaction 会计事项；帐务交易
Tkh?F5l accounting treatment 会计处理
FlH=P qc accounting year 会计年度
l2LO,j} accretion 增值；添加
Q# 4OgNt accrual 应计项目；应累算数目
DeN$YE#* accrual basis 应计制；权责发生制
@Y6~;(p accrual basis accounting 应计制会计；权责发生制会计
dpcv'cRfw accrue 应累算；应计
z&|sks7 accrued benefit 应累算利益
hl+
T accrued charges 应计费用
= XUt?5 accrued cumulative preference share dividend 应累算的累积优先股股息
- s:NF;" accrued expenses 应累算费用
#X<s_.7DJ accrued interest payable 应付利息；应计未付利息
l]P3oB}Yo accrued interest receivable 应收利息；应计未收利息
h{VGh kU9f accrued right 累算权益
Y &*nj`n accruing profit 应累算的利润
eJZt&|7N accumulated fiscal reserve 累积财政储备
E njSio0 accumulated profit 累积利润；滚存溢利
d ?OsVT; U accumulated reserve 累积储备
;e ^`r;] accumulation of surplus income 累积收益盈余
#mc GT\tQ acquired assets 既得资产
4kf8Am( acquisition 收购；购置；取得
> z69r0)> acquisition cost 购置成本
Hz3KoO & acquisition expenses 购置费用
h-RL`X acquisition of 100% interest 收购全部股权
]s:%joj%^ acquisition of control 取得控制权
dy2<b+ .. acquisition of fixed assets 购置固定资产
/%T d( acquisition of shell “买壳”
G8!* &vR/ acquisition price 收购价
y8=H+ Y act of God 天灾
SpX6PwM acting partner 执事合伙人
A"~4|`W active market 买卖活跃的市场；交投畅旺的市场；旺市
!%%(o%bi~ active partner 积极参与的合伙人
_+ 2Jc}Yf active trading 交投活跃
[&a= vE actual circulation 实际流通
nf9NJ_8}4H actual cost 实际成本
O4fl$egQU actual expenditure 实际开支；实际支出
.=<<b| actual income 实际入息；实际收入；实际收益
[}t^+^/ actual market 现货市场
&S+o oj actual price 现货价；实际价格
L4-v' Z; actual profit 实际利润
Ov PTgiI!N actual quotation 实盘；实际价位；实际报价
&x<y4ORH| actual year basis 按实际年度计算
Z1Z jQt#~+ actuals 实货
ct![eWsuB actuarial investigation 精算调查
jQrw ^6C actuarial principle 精算原则
<m X EX`? actuarial report 精算师报告
9S]]KE Gn4 Actuarial Society of Hong Kong 香港精算学会
Yb;$z ' actuarial valuation 精算师估值
r>ca17 actuary 精算师
#9ZHt5T=$ ad referendum agreement 暂定协议；有待覆核的协定
tzV^.QWm ad valorem duty 从价税；按值征税
cHjnuL0fsy ad valorem duty system 从价税制
G Ps// ad valorem fee 从价费
'sT7t&v~ ad valorem tariff 从价关税
].r~?9'/ additional allowance 额外免税额
{ZIEIXWb2 additional amount for unexpired risk 未过期风险的额外款额
N>Q~WXvV# additional assessable profit 补加应评税利润
@\s*f7 additional assessment 补加评税
c$#7Kp4 additional commitment 额外承担
GW;O35
m additional commitment vote 额外承担拨款
WCUaXvw additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Jwt_d }ns additional dependent parent allowance 供养父母额外免税额
{q1u[T&r additional provision 额外拨款
f'?FYBL additional stamp duty 附加印花税
<<l1 zEf@ additional tax 补加税罚款；补加税款
,zVS}!jRhy Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Z b}U 4 adjudged bankrupt 被裁定破产
[Lal_}m? adjudicated bankrupt 裁定破产人
Ssg1p#0J adjudication fee 裁定费；评定印花税额手续费；评估契据费
vMYL( ]e adjudication of bankruptcy 裁定破产；宣告破产
Ev>P|k V&A adjudication of insolvency 裁定无力偿还债务
*r(Qy0( adjusted actual 经调整的实数；调整后的实数
<@H`5[R adjusted current assets 经调整的流动资产；调整后的流动资产
[D_s`'tg adjusted figure 经调整的数字；调整后的数额
kr>4%Ndm7 adjusted liabilities 经调整的负债；调整后的负债
u1; sH{YK> adjusted loss 经调整的亏损；调整后的亏损
t5RV -$ 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
n4InZ!) adjusted profit 经调整的利润；调整后的利润
v+(-\T\i adjusted surplus 经调整的盈余额；调整后的盈余额
zw[ #B # adjusted value 经调整的价值；调整后的价值
)0?u_Z]w9 adjustment 调整；修订；理算〔保险〕
,xI
FF -[0 adjustment centre 调剂中心
.OcI .1H [ adjustment lag 调整过程的时间差距；调整时差
,s`4k?y adjustment mechanism 调整机制
pc2;2 ^U_ adjustment of loss 亏损调整
8/T[dn adjustment process 调整过程；调整程序
A9Icn>3?`( adjustment range 调整幅度
~C uJ$(9Y administered exchange rate 受管制汇率
_lrvK99 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+vt?3i\^. administration expenses 行政费用
COA*Q administration fee 手续费；行政费
d.$0X/0 administration in bankruptcy 破产管理
8_/, `}9
administration order 遗产管理令
@Y !Jm administrator 管理人；遗产管理人
[\-)c[/ administrator of the estate 遗产管理人
(f;.`W admission of debt 债项承认书
"7J38Ej\ admission of proof 接纳债权证明
qs {wrem advance 放贷款项；垫付款项；预支款项；预付款项
MO%+rf0~w advance account 暂支帐目；预付款帐户
aGNb Cm advance compensation 预付补偿金
+ CN! 3(r advance from shareholder 股东垫款
MdhD "Q advance pending reimbursement 预支以待日后付还
"0LSy x advanced economy 先进经济体系
I,W `s advancement 预付；预付财产
~ S\, advances warrant 垫款令
c 5 `74g advancing 贷出
XhUVDmeUMb adverse balance 逆差
o .( Gja4 adverse exchange 逆汇
lvx[C7? advertisement addressed to shareholders 在报章刊登的致股东通告
Irui{%T advice for collection 托收通知书
&v#pS!UO j advice of drawing 提款通知书；汇票通知书
qOv`&%txW advice of payment 付款通知
N}nE?|N=5 Advisory Committee [Securities and Futures Commission]
NMS+' GRW 谘询委员会〔证券及期货事务监察委员会〕
3_8W5J3I Advisory Committee on Diversification 经济多元化谘询委员会
m 48Ab` affidavit 誓章；遗产申报誓章
PD~vq ^@Q affidavit of no receipt 述明无收款的誓章
nNf*Q
r%Z affiliate 联号；联营公司；附属公司
6^lix9q7 affiliated company 附属公司；联号；联营公司
/>wE[` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
45k.U $<| affordability 负担能力
>qBJK)LHOv African Development Bank [AfDB] 非洲开发银行
w I;sZJc after-acquired property 事后取得的财产
C3'?E<F after-hours dealing 市后交易
! %[fi[p after-tax profit 税后盈利；税后利润；税后溢利
J9MA nYd)i agency agreement 代理协议
^B1$|C
D, agency expenses 代理机构的开支
|{JI=$ agency fee 代理费
axOEL:-|Bu Agency Law 《代理法》
$z`l{F4eMf agent 代理人；承销人
vR&b2G7o agent of company 公司代理人
O`5h j q# agent's fee 代理人费；经纪费
virt[5 w aggregate 总计；总数；总体数字
'S|7<<>4k aggregate amount 总款额；总额
5WvsS(
9H aggregate assets and liabilities 总体资产与负债
J=&}$ aggregate at constant price 按固定价格计算的总体数字
[ . }Uzx aggregate demand 总需求
8/T,{J \ aggregate gross position 总持仓量
$ w+.-Tr aggregate limit 总限额
E]}_ hZU aggregate of salaries tax 合计薪俸税
hxMV?\MYj aggregate performance 总体表现；总体业绩
e ^ ,IZ{ aggregate supply 总体供应
) 7X$um aggregate surplus 总盈余
mZM,"Wq, aggregate total 整体总额
F` GXho[ aggregate value 总值；合计价值
$E.Fgy:G aggregated basis 合计基准
#d06wYz= aggregated net chargeable income 合计应课税入息实额
dS\!tdHP-Q aggregation 合并计算；合计；总和
slhMvHOk- aggregation of incomes of husband and wife 夫妇入息合并计算
mH V{9J aggregation of property 财产的总和
(G/(w%#7_ agio 差价；贴水
V%z?wDC 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》
ve:Oe{Ie{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
P ]TT8Jgw 《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》
;mRZ_^V; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
F q_>}k@fI 《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》
|rG)Q0H, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
cGR ) $: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
H%etYpD agreement for a settlement 授产协议
_aBy>=2c$ agreement for assignment 转让协议
8a&c=9 agreement for sale 售卖协议；买卖协议
_RbM'_y+E agreement for sale and purchase 买卖协议
T?QW$cU!e: agreement for the payment of interest 支付利息协议
z&B9Yu4M7 agreement for the repayment of money 还款协议
tv`b# # agreement of reinsurance 再保险协议
'2h y% Agricultural Bank of China 中国农业银行
>*opE I+ air passenger departure tax 飞机乘客离境税
}+bo?~2E& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Z4c'1-lh airport tax 机场税
lC` w}0 p alcohol duty 酒精税
{Z 7ixc523 alienation 让与；让渡；转让
e9
@{[ alimony 生活费；赡养费
!> D[ Y All Ordinaries Index [AOI] 所有普通股指数
97$Q?a8S@ all risks 全险；综合险
@ x!,iT All Sales Record for Stock Market 《股票市场成交报告》
s^SU6P/ ] Allied Capital Resources Limited 新联财务有限公司
_)~1'tCs}h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@;$cX2 allocation letter 拨款信件
y.}{KQ"a* allocation of fund 分配款项；预留款项
+3o0GJ
allocation of profit 利润分配；溢利分配
c;Tp_e@ allocation warrant 拨款令
]z5hTY allotment 分配；配股
/e[m;+9^& allotment notice 股份配售通知；配股通知
4hLk+ z<n allotment of shares 股份分配
]s\vc:cc? allowable 可获宽免；免税的
1#%H!GKvTU allowable business loss 可扣除的营业亏损
c"-X : m" allowable expenses 可扣税的支出
E : dN) allowance 免税额；津贴；备抵；准备金
+Ugy=678Tr allowance for debts 债项的免税额
J(@" 7RX allowance for depreciation by wear and tear 耗损折旧免税额
2G$p x allowance for funeral expenses 殡殓费的免税额
( H&HSs allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7<*0fy5n n allowance for repairs and outgoings 修葺及支出方面的免税额
9jY+0h*uP allowance to debtor 给债务人的津贴
M2p|&Z% alteration of capital 资本更改
WeaT42*Q{ alternate trustee 候补受托人
`4snTM!v& amalgamation 合并
_ h5d~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]Idwy|eG ambit of charges 征税范围；收费范围
k}qQG}hB amended valuation 经修订的估值
G+Z ,i c American Commodities Exchange 美国商品交易所
s R>>l3H American Express Bank Limited 美国运通银行
U5wh( vi American Stock Exchange 美国证券交易所
r7g @(K amortization 摊销
D
(8Z90 amount due from banks 存放银行同业的款项
UkpTK8>& amount due from banks abroad 存放海外银行同业的款项
>
^zNKgSQ amount due from holding companies 控股公司欠款
)Z1&`rv amount due from local banks 存放本港银行同业的款项
m//a AxmB amount due to banks 银行同业的存款
dm[cl~[
Q amount due to banks abroad 海外银行同业的存款
I&#:/|{:5 amount due to holding companies 控股公司存款
&g&,~ Y/z; amount due to local banks 本港银行同业的存款
=v?P7; T amount due to outport banks 外埠银行同业的存款
?%$O7_ThvA amount for note issue 发行纸币的款额
p7-\a1P3 amount of bond 担保契据的款额
pTG[F amount of consideration 代价款额
21tv(x amount of contribution 供款数额
e+-#/i* amount of indebtedness 负债款额
J.Xh P_aT amount of principal of the loan 贷款本金额
X,aRL6>r amount of rates chargeable 应征差饷数额
B !,&{ [D
amount of share capital 股本额
>A X_"Q~ amount of sums assured 承保款额
; lb amount of variation 变动幅度
&8l?$7S"_/ amount of vote 拨款数额
YcX"Z~O6j= amount payable 应付款额
Z\` SD C amount receivable 应收款额
q hvT," Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-*KKrte analysis 分析
4V4S5V ancillary risk 附属风险
EK=0oy[ annual account 周年帐目；周年帐目报表；年度决算；年结
Ul /m]b6- annual accounting date 年结日期
{+_p?8X annual allowance 每年免税额；年积金；年度津贴；年津
C F','gPnc annual balance 年度余额
$Z]@N
nA9N annual disposable income 每年可动用收入
" Zhh>cz annual estimates 周年预算
!ITM:% annual fee 年费
cL*oO@I&_ annual general meeting 周年大会
5PZ7-WJ/ annual growth rate 年增率；每年增长率
'+{yg+#/wV annual long-term supplement 长期个案每年补助金
_[z)%`kay annual pensionable emolument 可供计算退休金的年薪
z-kv{y*Hu
annual report 年报
Uv>e :U7 ; Annual Report on the Consumer Price Index 《消费物价指数年报》
(_ :82@c annual return 周年报表；周年申报表；每年报税表格
K) Annual Return Rules 《周年报表规则》
2IW!EUR annual review of consumer prices 每年消费物价回顾
~<<32 t'S: annual roll-forward basis 逐年延展方式
CKZEX*mPC annual salary 年薪
G B}\ 7a annual statement 年度报表；年度决算表
n:wAxU 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
r Q _cH annuitant 年金受益人
&x\)] i2f annuity 年金
nTo? ~=b annuity contract 年金合约
~D}fy annuity on human life 人寿年金
aWRi`poZT antecedent debt 先前的债项
VT4 >6u} ante-dated cheque 倒填日期支票
R\3v=PR[ anticipated expenditure 预期开支
dF 6o d anticipated net profit 预期纯利
hy;V~J# anticipated revenue 预期收入
(n .IK/: anti-inflation measure 反通货膨胀措施
ob/<;SrU< anti-inflationary stance 反通货膨胀立场
tzd !r7 apparent deficit 表面赤字
D :j5/ * apparent financial solvency 表面偿债能力
hM!g6\ w apparent partner 表面合伙人
^pu8\K;~ application for personal assessment 个人入息课税申请书
l
lcq~*zz application of fund 资金应用
_u6N a B application to release as liquidator and to destruct the books of accounts and documents
bXOM=T 申请免除清盘人职务及毁灭帐簿与文件
nM & a2Z,T appointed actuary 委任精算师
R"HV|Dm|m appointed auditor 委任核数师；委任审计师
hNYO+LrI) appointed trustee 委任的受托人
<m~8pM appointer 委任人
9eHqOmz apportioned pro rata 按比例分摊
,.2qh |Ol apportionment 分配；分摊
2^`k6V! Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
vs+aUT C\ apportionment formula 分摊方程式
DAf @-~c apportionment of estate duty 遗产税的分摊
@> $qb|j appraisal 估价；评估
zm D7 ]?| appreciable growth 可观增长
A7#n BHwxZ appreciable impact 显着影响
NpM;vO appreciable increase 可观增长
4noy !h appreciation 增值；升值
|BhL. appreciation against other currencies 相对其他货币升值
!PeSnO appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/%7&De6Xg appreciation tax 增值税
|%|Vl u appropriation 拨款；拨用；拨付
*'H\ `@L appropriation account 拨款帐目
?-2s}IJO Appropriation Bill 拨款法案
|N6 .:K[` appropriation-in-aid system 补助拨款办法
t OJyj49^a approved assets 核准资产
ic IWv
approved basket stock 认可一篮子证券
h$9ut@I approved budget 核准预算
kd"nBb= approved charitable donation 认可慈善捐款
KrG,T5 approved charitable institution 认可慈善机构
pZ*%zt]-a approved currency 核准货币；认可货币
-~(d _ approved estimates 核准预算
"WtYqXyd approved estimates of expenditure 核准开支预算
KlS#f approved overseas insurer 核准海外保险人
#1*7eANfr approved overseas trust company 核准海外信托公司
w8$>
2 approved pooled investment fund 核准汇集投资基金
| X#! 5u approved provident fund scheme 认可公积金计划
9(!AKKrr; approved provision 核准拨款
,H.5TQ# approved redeemable share 核准可赎回股份
t\YM Hq<Y approved regional stock 认可地区性证券
w?8\9\ ;? approved retirement scheme 认可退休金计划
o+XQ Mg approved subordinated loan 核准附属贷款
+C,/BuG arbitrage 套戥；套汇；套利
H
n]( )/ arbitrageur 套戥者；套汇者
q o^mp arbitrary amount 临时款项
2,g4yXws5 arrangement 措施；安排；协定
!J@!2 S 9 arrears 欠款
<z#Fj`2{ arrears of pay 欠付薪酬
b iw .
~ arrears of revenue 逾期未收税款；逾期未收的帐项
o6~JAvw articles of association 组织章程；组织细则；组织章程细则
PP!-*~F0Jr Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3 4%B0 ascertainment of profit 确定利润
?GhMGpd Mq "Asia Clear" “亚洲结算系统”
*2vp2xMA@ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xz.M'az\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+z Lw%WD[l Asian Development Fund [ADF] 亚洲发展基金
^ "=G=* / Asian dollar bond 亚洲美元债券
LCj3{>{/= Asian dollar market 亚洲美元市场
?ILjt? X8 Asian dollar rate 亚洲美元利率
a 8Xwz@ M Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
d2gYB qag Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ir{
4 k asked price 沽盘；喊价；索价；卖方报价
o37oR v] assessable income 应评税入息
1HAnOy0 assessable loss 应评税亏损
?Y8hy|` assessable profit 应评税利润
;Sg.E 8 assessable value 应评税值
]yqE6Lf9 assessed profit 估定利润
<,/ 7:n assessed value 经评估价值
_
gYj@
% assessment 评税；评定；估价；评税单
gCG #?f assessment number 评税编号；估价编号
, .;0xyc assessment of additional tax 补加税评税
W+"^! p| assessment of performance 业绩评估；实绩评价
6~W@$SP,F Assessor 评税主任
QE) zH)(
asset price bubbles 资产价格泡沫
O_.!qk1R asset-backed securities 具资产保证的证券
-D=Sj@G assets accretion 资产增值
+'olC^?5 } assets and liabilities 资产与负债
SRk!HuXh assets betterment statement 资产递增表；资产改进表
$Q'z9ghEg assets lending 实物放款；有抵押贷款
(&v|,.c^)1 assets of the company passing on the death 死者去世时转移的公司资产
`]6<j<'
, assets pledged as security for liabilities 用作负债抵押的资产
x@bqPZ t assets portfolio 资产投资组合
GU @#\3 assets price 资产价格
F?H=2mzKbz assets quality 资产质素
`0M6<e]C assets realization 资产变现
:@-yK8q's assets refinancing arrangement 资产再集资安排
Q#qfuwz assets securitization 资产证券化
wJq$yqos{ assets situated outside Hong Kong 在香港以外地方的资产
zYY]+)k? assets stripping 削减资产；拆卖资产
##xvuLy-6 assets value 资产值
m9:ah< assignee 承让人
ty[p5%L1 assignment 转让；转让书；转让契
iZeq
l1O assignment of interest 权益转让
oxL<\4)WJ assignment of letters patent and trade mark 专利证书及商标转让
2;
,8 u assignment of property 物业转让；物业转让书
l,l6j";ohd assignment right 转让权
`Z5dRLrd assignor 转让人
Ma$~B0!;s associate 有联系的人；有关连人士；相联者；合伙人；联系人
h| wdx(4
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
JJbd h \ associate member 附属会员
rQ]JM associated body corporate 相联法人团体
g9V Y{[ V associated company 相联公司；联属公司
ivq(eKy associated corporation 相联法团
=QtFJ9\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Jx}-Y*
o 公认会计师公会〔英国〕
2Zuo).2a. Association of Futures Exchange Brokers 香港期货经纪协会
L2EQ 9i'[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
WfG +_iP? association of underwriters 承保人组织
K@ cWg C assumption of control 接管
0 \ (:y^X assurance 担保；保险；转易；转易书
>jIn&s!} assurance of interest 权益的转易
J9]cs ?`) at 19XX price 按一九ＸＸ年价格计算
j Tt9;?) at a discount 按赔价计算；按贴水价格计算；打折扣
-6NoEmb)\' at a premium 按溢价计算；按升水价格计算
dr=Q9% at call 通知付款；按通知
^4 "AWps at constant market price 按固定市价计算
gz[3 xH~ at constant price 按固定价格计算
KHHYk>FR at cost 按成本计算
LFHJj-nk at current market price 按当时市价计算；按现时市价计算
JVy|SA&R at current price 按当时价格计算；按现时价格计算
F/> \ uzu at factor cost 按要素成本计算；按生产要素成本计算
9.M'FCd~M at money-of-the-day price 按付款当日价格计算
;2 &" at or better 按指定或较佳价位〔买卖指令〕
LAxN?ok9gD at par 按面值计算；平价
6Nn+7z<*&z at sight 见票即付
B^P&+ ,\[} at the close 按收市盘
EXVZ?NG at the opening 按开市盘
2m yxwA5 attestation 见证；见证条款
%ZWt 45A at-the-money option 平价期权
lm;hW&O9 attorney 受权人；受托代表人
={oNY.(Q attornment 新拥有人承认书
Fl= H5HR attributable profit 可归属利润
+c <iVc| attributable share value 可归属股份价值
j`RG Moq Auckland Stock Exchange 奥克兰证券交易所
;j1E 6 auction 拍卖
<Jhd%O auctioneer 拍卖商
?=&S?p)-< audit 审计；核数
LiT%d Audit Commission 审计署
#Iz)Mu Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
T*C25l;w 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〕
f2IH2^)P audit review 帐目审查
S5TVfV5L I Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
z6E =%-` audited account 审计帐目；经审计的帐目
4mo/MK&M: audited annual account 经审计的周年帐目
mXyP; k audited balance sheet 经审计的资产负债表
o$.#A]Flb auditor 核数师；核数主任；审计师
3jxC}xz) auditor's certificate 核数师证明书；审计师证明书
(=7"zE Cq# auditor's report 核数师报告；审计师报告
k pn|C 9r Aussie bond 澳元债券
fS4W*P[B3 austerity budget 紧缩预算
VrZfjpV Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[d[w/@ Australia All Ordinaries Index 澳洲所有普通股票指数
C'$}{%Cc@$ Australian Dollar [AUD] 澳元
P5_Ajb(@' Australian Options Market 澳大利亚期权市场
raPOF6-_rH Australian Securities Commission 澳洲证券事务监察委员会
4DCh+|r Australian Society of Certified Practising Accountants 澳洲执业会计师公会
gp`@dn'; Australian Stock Exchange 澳大利亚证券交易所
ftPps - Austrian Schilling [ATS] 奥地利先令
}UW*[dCf>C authentication 认证；鉴证
hp'oiR;~w authority to purchase 委托购买证；委购书
VR>!Ch authorization 认可；核准；授权；授权书
K& ^qn & authorization by direction 指示授权
)9yQ
C authorization by instruction 指令授权
(?1 $ authorization by warrant 令状授权
9# :nlu9 authorization of unit trust 单位信托的认可
2w7$"N authorized agent 指定代理人
:V+rC]0 authorized capital 法定资本
F7 JO/U^oU authorized clerk 出市员
"t4z )j; authorized dealer 认可交易商
q ][kD2 authorized financial institution 认可财务机构
u9S*2' authorized fund 认可基金
_r3Y$^!U authorized fund house 获授权的基金公司；认可基金公司
?l6yLn5si^ authorized institution 认可机构
$mM"C+dD authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^R@)C IQ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
C<^i`[&P$ authorized insurer 获授权保险人；获认可承保人
8m
iJQIq authorized investment 特准投资项目
s|<n7 =J authorized person 获授权人
*g+ ZXB authorized representative 获授权代表
h 8UhrD<: authorized share capital 法定股本
-&2Z/qM&! automated quotation system 自动报价系统
-"nkC Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;F @S z/ 自动交易系统〔香港期货交易所有限公司〕
wd *B 3 automatic adjustment mechanism 自动调整机制
cF15Mm2 automatic adjustment system 自动调整系统
As)?~dV Automatic Clearing House 自动票据交换所
GqCBD-@4v. automatic exchange rates accumulation system 自动化汇率累集系统
md{nHX& Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yP$esDP automatic teller machine [ATM] 自动柜员机
; j.d autopay 自动转帐
-M=BD-_.h available assets 可用资产
30^q_|l:] available fiscal reserve 现存财政储备
Ql5bjlQdO available profit 可用利润
_@ B ? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
q(" X S average 平均；平均数；海损
M(+Pd_c6 average basic salary 平均基本薪金
QO;Dyef7b average consumer expenditure 平均消费开支；一般消费开支
1<m`3 8' average cost 平均成本
(k!7`<k!Y average cost of land production 增辟土地平均成本
H1U$ApD average daily turnover 平均每日成交额
[&99# 7B average daily wage rate 平均每日工资率
Nut&g"u2 average expenditure pattern 平均开支模式
< MG&3L.[ average growth rate 平均增长率
> .NLmzUX average net fixed assets 固定资产平均净值
}'wZ)N@ average of relatives 相对价格平均数
Ox J0 . " average price 平均价格
PR|z -T average propensity to consume 平均消费倾向；一般消费倾向
F ,S)P`? average propensity to save 平均储蓄倾向；一般储蓄倾向
/A0_#g:2*# average rate 平均率
!~C%0{9+u@ average revenue 平均收入；平均收益
cu>(;= average stock 平均库存；平均存货
BmpAH}%T average yearly rent 平均年租
% 7mGMa/ avoidance of double taxation 避免双重课税
eV}" L:bgJ avoidance of tax 避税
