A:
"WPWMQ+ A share Ａ股；甲类股份
39~WP$ GM abatement of tax 减税；减扣免税额
b; vVlIG ABN AMRO Bank N.V. 荷兰银行
2>J;P C[; above-the-line expenditure 线上项目支出；经常预算支出
q{[y4c1bG{ above-the-line receipt 线上项目收入；经常预算收入
gtY7N>e ABSA Asia Limited 南非联合亚洲有限公司
?}uvpB1} absolute change 绝对数值变更
\|4F? Y absolute expenditure 实际开支
OB+ cE4$ absolute guideline figure 绝对准则数字
kA2)T,s74 absolute interest 绝对权益
>h9~
/ absolute order of discharge 绝对破产解除令
ljg6uz1v % absolute profit margin 绝对利润幅度
`USze0"t0: absolute value 实值；绝对值
^"uD :f) absolutely vested interest 绝对既得权益
n"~K",~P absorbed cost 已吸收成本；已分摊成本
l r~ >!O absorption 吸收；分摊；合并
8@6*d.+e absorption rate 吸收率；摊配率；分摊率
u2':~h?l ACB Finance Limited 亚洲商业财务有限公司
?<O yJ|;V acceptable form of reciprocity 合理的互惠条件
rc`I l{~k acceptable rate 适当利率；适当汇率
!0Ak)Q]e' acceptance agreement 承兑协议
A-^B ?E acceptance for honour 参加承兑
hsK(09:J acceptor 承兑人；接受人；受票人
E1 A5<^t acceptor for honour 参加承兑人
O|9Nl*rXz accident insurance 意外保险
q}E'x/s2m Accident Insurance Association of Hong Kong 香港意外保险公会
UpiZd/K accident insurance scheme 意外保险计划
IG%x(\V-e accident year basis 意外年度基准
Sl
\EPK ZD accommodation 通融；贷款
FELW?Q?k accommodation bill 通融票据；空头票据
h-m0Ro?6 accommodation party 汇票代发人
h,/3 } account balance 帐户余额；帐户结余
b$*G&d5 account book 帐簿
Jc p=<z*0 account collected in advance 预收款项
d (5j#? account current book 往来帐簿
'81R wp account of after-acquired property 事后取得的财产报告
t?;=\%^< account of defaulter 拖欠帐目
Mu$ q) u account payable 应付帐款
IpKI6[2{`f account payee only [A/C payee only] 只可转帐；存入收款人帐户
JvJ)}d$,& account receivable 应收帐款
5a &gdqg] account receivable report 应收帐款报表
# M
Y4Mr account statement 结单；帐单；会计财务报表
O=u.J8S2 account title 帐户名称；会计科目
:19s=0 accountant's report 会计师报告
A n
BM*5G Accountant's Report Rules 会计师报告规则
[H2su|rBI` accounting and auditing procedure 会计与审计程序；会计与核数程序
COH.`Tv{* Accounting Arrangements 《会计安排》
# S|On[Q ! accounting basis 会计基础
[eDR ghK accounting by Official Receiver 破产管理署署长呈交的帐目
g)<[-Q1 Accounting Circular 《会计通告》
Lk)TK/JM) accounting class 会计类别
1 "1ElH accounting date 记帐日期；会计结算日期
TP`"x}ACa? accounting for money 款项核算
#yCnM] cEn Accounting Officer 会计主任
j{m{hVa accounting period 会计报告期；会计期
LsK
fCB} accounting policy 会计政策；会计方针
m
.En!~ t accounting practice 会计惯例
"nNT9
K| accounting principle 会计准则
(d[JMO^@8 accounting record 会计记录
? J"Y4,{ accounting report 会计报告
`K2vG`c Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1-G-p:| Accounting Society of China 中国会计学会
uBaGOW|Pl accounting statement 会计报表
D]V&1n accounting system 会计制度；会计系统
#hEU)G' $+ accounting transaction 会计事项；帐务交易
$BOIa accounting treatment 会计处理
25;`yB$ accounting year 会计年度
Hxj8cX UF| accretion 增值；添加
/\pUA!G)BD accrual 应计项目；应累算数目
)VG_Y9;Xk: accrual basis 应计制；权责发生制
w#s P5qKv8 accrual basis accounting 应计制会计；权责发生制会计
z2 dW)_fU$ accrue 应累算；应计
!:D,|k \m accrued benefit 应累算利益
1n $ accrued charges 应计费用
9H%ixBnM accrued cumulative preference share dividend 应累算的累积优先股股息
=m xj2>,& accrued expenses 应累算费用
"W"r0" 4 accrued interest payable 应付利息；应计未付利息
*MN("<A_ accrued interest receivable 应收利息；应计未收利息
t\ 9Y)d accrued right 累算权益
1| xKb (_l accruing profit 应累算的利润
OJLyqncw accumulated fiscal reserve 累积财政储备
Ygk QF0+ accumulated profit 累积利润；滚存溢利
ksqb& ux6 accumulated reserve 累积储备
w6l56 CB` accumulation of surplus income 累积收益盈余
v XR27 acquired assets 既得资产
/
DS T|2 acquisition 收购；购置；取得
x=1Sbs w{ acquisition cost 购置成本
b$B-LvHd1 acquisition expenses 购置费用
Z
Mf,3 acquisition of 100% interest 收购全部股权
^Ov+n1,) acquisition of control 取得控制权
T%2% *oa acquisition of fixed assets 购置固定资产
VmTgD96 acquisition of shell “买壳”
& y7~
acquisition price 收购价
dQ Ao~] B act of God 天灾
2- wgbC5 acting partner 执事合伙人
6c [ L*1 active market 买卖活跃的市场；交投畅旺的市场；旺市
Sr6? ^>A@t active partner 积极参与的合伙人
bB.Yq3KI active trading 交投活跃
=ZAR J4 0L actual circulation 实际流通
3>^S 6h}o actual cost 实际成本
u$1^= actual expenditure 实际开支；实际支出
5S #6{Y = actual income 实际入息；实际收入；实际收益
yL3F actual market 现货市场
oeG?2!Zh actual price 现货价；实际价格
p,2H8I){ actual profit 实际利润
9/5 EyV actual quotation 实盘；实际价位；实际报价
m^a0JR}u9 actual year basis 按实际年度计算
Tf A;4 ^ actuals 实货
&_Gu'A({J actuarial investigation 精算调查
#U/L8 actuarial principle 精算原则
aDX4}`u actuarial report 精算师报告
.@f )#2 Actuarial Society of Hong Kong 香港精算学会
"(E%JAwZ^W actuarial valuation 精算师估值
2!Pwg0 %2 actuary 精算师
2{)<Df@ ad referendum agreement 暂定协议；有待覆核的协定
V5d|Lpm ad valorem duty 从价税；按值征税
`b[@G Gv ad valorem duty system 从价税制
:,MI,SwnS ad valorem fee 从价费
<Ow +LJWQK ad valorem tariff 从价关税
vg[zRWh8 additional allowance 额外免税额
O u{|o0 additional amount for unexpired risk 未过期风险的额外款额
j(Tk6S additional assessable profit 补加应评税利润
?h ym~, additional assessment 补加评税
$b"Ex> additional commitment 额外承担
8X= 2# &) additional commitment vote 额外承担拨款
"I 45=nf additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9h^TOZK) additional dependent parent allowance 供养父母额外免税额
g);.".@" additional provision 额外拨款
d/Fy0=0 additional stamp duty 附加印花税
)$E'2|Gm/ additional tax 补加税罚款；补加税款
xh!aB6 m8R Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
L (kW] adjudged bankrupt 被裁定破产
cN#f$ adjudicated bankrupt 裁定破产人
;UWp0d %
adjudication fee 裁定费；评定印花税额手续费；评估契据费
x/#.%Ga#T adjudication of bankruptcy 裁定破产；宣告破产
!Ka~X!+ \ adjudication of insolvency 裁定无力偿还债务
eLo p}*k adjusted actual 经调整的实数；调整后的实数
.+ CMm5T adjusted current assets 经调整的流动资产；调整后的流动资产
>tV:QP]Y adjusted figure 经调整的数字；调整后的数额
7 8u=J z6 adjusted liabilities 经调整的负债；调整后的负债
-<q@0IYyi adjusted loss 经调整的亏损；调整后的亏损
=&;}#A%m 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
T`| >oX adjusted profit 经调整的利润；调整后的利润
is=|rY9$ adjusted surplus 经调整的盈余额；调整后的盈余额
)yv~wi adjusted value 经调整的价值；调整后的价值
>4AwjS }H adjustment 调整；修订；理算〔保险〕
coc :$Sr% adjustment centre 调剂中心
P, SI0$Z adjustment lag 调整过程的时间差距；调整时差
1O@ cev; adjustment mechanism 调整机制
hHqsI`7c adjustment of loss 亏损调整
~=pyA#VVJ" adjustment process 调整过程；调整程序
${, !L l7) adjustment range 调整幅度
m:5bb 3 administered exchange rate 受管制汇率
L"V~M F Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
x9H
qc9q administration expenses 行政费用
Gjf1 Ba administration fee 手续费；行政费
%{";RfSVX% administration in bankruptcy 破产管理
Y t0 s administration order 遗产管理令
;i;;{j@$i administrator 管理人；遗产管理人
:<E\&6# oC administrator of the estate 遗产管理人
ZUeA&&{
admission of debt 债项承认书
gd\b]L? >O admission of proof 接纳债权证明
{]:B80I;2 advance 放贷款项；垫付款项；预支款项；预付款项
^]?Yd )v advance account 暂支帐目；预付款帐户
kZvh<NFh_ advance compensation 预付补偿金
J~rjI24 advance from shareholder 股东垫款
#+PfrS = advance pending reimbursement 预支以待日后付还
82Nw 6om6i advanced economy 先进经济体系
<<9Y=%C+ advancement 预付；预付财产
o J)v6"j advances warrant 垫款令
rZ7)sE5L advancing 贷出
?anK SGfj adverse balance 逆差
+jz%:D adverse exchange 逆汇
t M{U6 k advertisement addressed to shareholders 在报章刊登的致股东通告
H.:
[#
a advice for collection 托收通知书
m3iB` advice of drawing 提款通知书；汇票通知书
{Ng HH]]O advice of payment 付款通知
ZlsdO.G Advisory Committee [Securities and Futures Commission]
~m@w p 谘询委员会〔证券及期货事务监察委员会〕
.)XJ- Advisory Committee on Diversification 经济多元化谘询委员会
'P? DZE affidavit 誓章；遗产申报誓章
='|HUxF i affidavit of no receipt 述明无收款的誓章
HxH=~B1"P affiliate 联号；联营公司；附属公司
s_ N]$3'[E affiliated company 附属公司；联号；联营公司
h ^6Yjy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2VNfnk affordability 负担能力
#2*2xt African Development Bank [AfDB] 非洲开发银行
t#[u
X? after-acquired property 事后取得的财产
lw"5p) aB after-hours dealing 市后交易
A4uDuB;;ZQ after-tax profit 税后盈利；税后利润；税后溢利
,\ RxKSU agency agreement 代理协议
E8.xmTq agency expenses 代理机构的开支
#5.L%F agency fee 代理费
:,(ZMx\ Agency Law 《代理法》
d[.JEgU agent 代理人；承销人
(KxL*gB agent of company 公司代理人
)C C rO agent's fee 代理人费；经纪费
V2?&3Z) W aggregate 总计；总数；总体数字
xd`!z`X!,s aggregate amount 总款额；总额
!56gJJ -r aggregate assets and liabilities 总体资产与负债
R] {AJ "p aggregate at constant price 按固定价格计算的总体数字
2i~qihx5^ aggregate demand 总需求
\V,;F!*#G aggregate gross position 总持仓量
)\TI^%s aggregate limit 总限额
ku}I; k | aggregate of salaries tax 合计薪俸税
l6Q75i)eF aggregate performance 总体表现；总体业绩
#GHL F aggregate supply 总体供应
:+>:>$ao aggregate surplus 总盈余
S*1Km& aggregate total 整体总额
NCM&6< _ aggregate value 总值；合计价值
: Gz# 4k aggregated basis 合计基准
zl !`*{T{ aggregated net chargeable income 合计应课税入息实额
U'acVcD aggregation 合并计算；合计；总和
~|~j0 1# aggregation of incomes of husband and wife 夫妇入息合并计算
8oj-5|ct aggregation of property 财产的总和
H -,RzL/ agio 差价；贴水
){oVVLs 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》
W}5 H'D Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_(8HK 《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》
5CsJghTw Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
q: 1_D> 《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 .0~)jb Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_8'F I_E3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y Hv85y agreement for a settlement 授产协议
oGLSk (T&I agreement for assignment 转让协议
,J cQp=g agreement for sale 售卖协议；买卖协议
1!E+(Iq agreement for sale and purchase 买卖协议
nJ4CXSdE agreement for the payment of interest 支付利息协议
e1RtoNF ^ agreement for the repayment of money 还款协议
;U|^Tsuc` agreement of reinsurance 再保险协议
h?:lO3)TL= Agricultural Bank of China 中国农业银行
z A xwM-` air passenger departure tax 飞机乘客离境税
O$% C(n( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}hFj l4`xa airport tax 机场税
E5M*Gs alcohol duty 酒精税
),-4\!7 alienation 让与；让渡；转让
6 tbH ( alimony 生活费；赡养费
Ir*,fyl All Ordinaries Index [AOI] 所有普通股指数
kE".v|@ all risks 全险；综合险
@:. 6'ji,` All Sales Record for Stock Market 《股票市场成交报告》
gi7As $+E Allied Capital Resources Limited 新联财务有限公司
66%#$WH# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
F%6`D allocation letter 拨款信件
imtW[ y+4 allocation of fund 分配款项；预留款项
|^ml|cb allocation of profit 利润分配；溢利分配
zSYWNmj& allocation warrant 拨款令
m GWT</=[$ allotment 分配；配股
"l&sDh%Lk< allotment notice 股份配售通知；配股通知
&0
VM <
allotment of shares 股份分配
{=,?]Z+ allowable 可获宽免；免税的
rY>{L6d allowable business loss 可扣除的营业亏损
15r <n allowable expenses 可扣税的支出
`
m`Sl[6 allowance 免税额；津贴；备抵；准备金
Iy](?b allowance for debts 债项的免税额
5}R /C{fs allowance for depreciation by wear and tear 耗损折旧免税额
&:-`3J- allowance for funeral expenses 殡殓费的免税额
$s hlNW\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
zy #E qv allowance for repairs and outgoings 修葺及支出方面的免税额
gT R:9E:B allowance to debtor 给债务人的津贴
NDRk%_Eu( alteration of capital 资本更改
L$`!~z 1 alternate trustee 候补受托人
A]{8 = amalgamation 合并
&Sc}3UI/F ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c(bh i ambit of charges 征税范围；收费范围
y= I LA amended valuation 经修订的估值
3Nh;^ American Commodities Exchange 美国商品交易所
0rT-8iJp4P American Express Bank Limited 美国运通银行
flLC\ American Stock Exchange 美国证券交易所
E YUr.#: amortization 摊销
#TUsi ,jG amount due from banks 存放银行同业的款项
~ S
R:,R amount due from banks abroad 存放海外银行同业的款项
XQk9 U amount due from holding companies 控股公司欠款
H+; _fd amount due from local banks 存放本港银行同业的款项
L `+\M+ amount due to banks 银行同业的存款
E<a~
`e amount due to banks abroad 海外银行同业的存款
KTk% N p amount due to holding companies 控股公司存款
=? x A*_^ amount due to local banks 本港银行同业的存款
B{|P}fN5} amount due to outport banks 外埠银行同业的存款
=?57*=]0M amount for note issue 发行纸币的款额
>;QkV6i7 amount of bond 担保契据的款额
-)?~5Z amount of consideration 代价款额
u9>.x
zYG amount of contribution 供款数额
"wxs amount of indebtedness 负债款额
q]5"V>D \ amount of principal of the loan 贷款本金额
FI~)ZhE)] amount of rates chargeable 应征差饷数额
vdNh25a< h amount of share capital 股本额
HF5a U:M amount of sums assured 承保款额
RH. oo& amount of variation 变动幅度
mY b8 amount of vote 拨款数额
jo<[|ZD amount payable 应付款额
9\Mesf1$o amount receivable 应收款额
iYv6B6o/99 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
P7 E}^y`e analysis 分析
[(`T*c.#.X ancillary risk 附属风险
d?&?$qf[ annual account 周年帐目；周年帐目报表；年度决算；年结
q!<`ci,uS annual accounting date 年结日期
R6)p4#| i annual allowance 每年免税额；年积金；年度津贴；年津
$RKd@5XP annual balance 年度余额
c?eV8h1G annual disposable income 每年可动用收入
\GbT^!dj annual estimates 周年预算
m{x! uq annual fee 年费
u wWfL32 annual general meeting 周年大会
.Kq>/6
annual growth rate 年增率；每年增长率
i2$U##-ro] annual long-term supplement 长期个案每年补助金
d Z"bc]z{ annual pensionable emolument 可供计算退休金的年薪
dp2". annual report 年报
bK("8T\? Annual Report on the Consumer Price Index 《消费物价指数年报》
S53 [Ja annual return 周年报表；周年申报表；每年报税表格
_>A])B
^ Annual Return Rules 《周年报表规则》
t ZU"Ud annual review of consumer prices 每年消费物价回顾
A@_F ;4X annual roll-forward basis 逐年延展方式
&6MGPh7T annual salary 年薪
N"T~U\R annual statement 年度报表；年度决算表
_:M6~XHo 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
pLBp[GQ annuitant 年金受益人
J*,Ed51& 7 annuity 年金
c1CP1 2 annuity contract 年金合约
j>?H^fB annuity on human life 人寿年金
_QBd3B % antecedent debt 先前的债项
cWp
n/.a ante-dated cheque 倒填日期支票
UY{
Uo@k9x anticipated expenditure 预期开支
{*t'h?b anticipated net profit 预期纯利
Fm,A<+l@u anticipated revenue 预期收入
xwT"Q=|kW anti-inflation measure 反通货膨胀措施
@OFl^U0/ anti-inflationary stance 反通货膨胀立场
ERGDo=j apparent deficit 表面赤字
X'jEI{1w apparent financial solvency 表面偿债能力
0V}vVAa(B apparent partner 表面合伙人
@w6^*Z_hQ application for personal assessment 个人入息课税申请书
[CRy>hfV application of fund 资金应用
~@BV application to release as liquidator and to destruct the books of accounts and documents
vo uQ.utl 申请免除清盘人职务及毁灭帐簿与文件
.(CzsupY_q appointed actuary 委任精算师
tmK@Veb*a' appointed auditor 委任核数师；委任审计师
k'%c| kx8U appointed trustee 委任的受托人
p`Omcl ~Q appointer 委任人
?_W "=WpC apportioned pro rata 按比例分摊
)R9>;CuC9? apportionment 分配；分摊
Tr/wG Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Q-O:L apportionment formula 分摊方程式
^ 67P(h apportionment of estate duty 遗产税的分摊
$NG}YOP)@ appraisal 估价；评估
V)Z*X88:Tv appreciable growth 可观增长
;-^WUf | appreciable impact 显着影响
Qh/yPOSm: appreciable increase 可观增长
>S5D-)VX appreciation 增值；升值
YV{^S6M appreciation against other currencies 相对其他货币升值
p5)A"p8"9, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
y
@Y @"y appreciation tax 增值税
0gO2^m)W appropriation 拨款；拨用；拨付
!S%XIq}FX appropriation account 拨款帐目
_4zlEo-.gU Appropriation Bill 拨款法案
|KU>+4=
@ appropriation-in-aid system 补助拨款办法
}[D~#Z!k approved assets 核准资产
3$l'>v+5{ approved basket stock 认可一篮子证券
/
)5B approved budget 核准预算
MZ+8wr/y approved charitable donation 认可慈善捐款
Gk799SDL approved charitable institution 认可慈善机构
t
~U&a9&Z approved currency 核准货币；认可货币
fn#b3ee approved estimates 核准预算
dWD9YI Yf approved estimates of expenditure 核准开支预算
$CL =M approved overseas insurer 核准海外保险人
Yq`r>g approved overseas trust company 核准海外信托公司
#5 G!lbH approved pooled investment fund 核准汇集投资基金
[ "J approved provident fund scheme 认可公积金计划
l+R-lsj approved provision 核准拨款
E;V W6[M approved redeemable share 核准可赎回股份
]4 uIb+(S approved regional stock 认可地区性证券
rI; e!EW approved retirement scheme 认可退休金计划
vh?({A#>.E approved subordinated loan 核准附属贷款
}6C&N8 f arbitrage 套戥；套汇；套利
tPC8/ntP8 arbitrageur 套戥者；套汇者
.__X[Mzth3 arbitrary amount 临时款项
b*dRNu arrangement 措施；安排；协定
c 0!bn b arrears 欠款
q* Ns]f'a arrears of pay 欠付薪酬
((EN& X,v arrears of revenue 逾期未收税款；逾期未收的帐项
O~fRcf:Q articles of association 组织章程；组织细则；组织章程细则
,a ^_
~(C Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_jU6[y|XLh ascertainment of profit 确定利润
H0tjN&O_ "Asia Clear" “亚洲结算系统”
<&l3bL Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A8c'CMEm Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
D9# e2ex] Asian Development Fund [ADF] 亚洲发展基金
<po(7XB
Asian dollar bond 亚洲美元债券
GE~m u76% Asian dollar market 亚洲美元市场
KQ3)^J_Z Asian dollar rate 亚洲美元利率
|4X:>Ut] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
K.l?R#G`,F Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*1; <xeVD asked price 沽盘；喊价；索价；卖方报价
rCYNdfdpp assessable income 应评税入息
1/a*8 vuGh assessable loss 应评税亏损
YDjQ& EH assessable profit 应评税利润
m>zU wGYEu assessable value 应评税值
us`hR!_ assessed profit 估定利润
ZW+{<XTof4 assessed value 经评估价值
t4h05 i assessment 评税；评定；估价；评税单
M9bb, `X>Q assessment number 评税编号；估价编号
l4R: _Z< assessment of additional tax 补加税评税
6],5X^*Y assessment of performance 业绩评估；实绩评价
NYR^y \u Assessor 评税主任
#ye++ .7WK asset price bubbles 资产价格泡沫
uO7Ti]H asset-backed securities 具资产保证的证券
YfxZ< assets accretion 资产增值
UvQxtT] assets and liabilities 资产与负债
7OC ,KgJ3 assets betterment statement 资产递增表；资产改进表
<0R?#^XBZB assets lending 实物放款；有抵押贷款
]7dm`XV
assets of the company passing on the death 死者去世时转移的公司资产
{r'#(\ assets pledged as security for liabilities 用作负债抵押的资产
/Pg66H#RUf assets portfolio 资产投资组合
2{+\\.4Evk assets price 资产价格
J&8l1{gd assets quality 资产质素
Q$kSK+ q! assets realization 资产变现
,"j |0Q assets refinancing arrangement 资产再集资安排
.O1g'% assets securitization 资产证券化
8 {Zgvqbb assets situated outside Hong Kong 在香港以外地方的资产
t&0n"4$d' assets stripping 削减资产；拆卖资产
A[oi?.D assets value 资产值
5f}63as assignee 承让人
3.R?=npA assignment 转让；转让书；转让契
NwT3e&u%| assignment of interest 权益转让
@*%5"~ F assignment of letters patent and trade mark 专利证书及商标转让
@zd)]O]xH? assignment of property 物业转让；物业转让书
*e_ /D$SC assignment right 转让权
<]CO }r
assignor 转让人
O;qS 3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
H1hj` '\"< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
y m(r;mj! associate member 附属会员
U]e;=T:3 associated body corporate 相联法人团体
l6l )M associated company 相联公司；联属公司
*<Qn)Az associated corporation 相联法团
=H!u4
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
K +w3YA 公认会计师公会〔英国〕
}p 8a'3@Z Association of Futures Exchange Brokers 香港期货经纪协会
(U$ F) 7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
= UT v association of underwriters 承保人组织
*(o~pxFTR assumption of control 接管
\:-; { assurance 担保；保险；转易；转易书
_h@e.BtDs assurance of interest 权益的转易
p@r~L(>+3 at 19XX price 按一九ＸＸ年价格计算
8@b@y|#]X at a discount 按赔价计算；按贴水价格计算；打折扣
(q:L_zFj>" at a premium 按溢价计算；按升水价格计算
mI"|^!L at call 通知付款；按通知
@BW~A@8 at constant market price 按固定市价计算
42#
rhgW at constant price 按固定价格计算
!30Dice at cost 按成本计算
5p= T*Y at current market price 按当时市价计算；按现时市价计算
z4{|? 0=C at current price 按当时价格计算；按现时价格计算
Dyt}"r\ at factor cost 按要素成本计算；按生产要素成本计算
D}\%
Q # at money-of-the-day price 按付款当日价格计算
5 ^f>L2 at or better 按指定或较佳价位〔买卖指令〕
#{ `(;83 at par 按面值计算；平价
7*@q d& at sight 见票即付
#G9S[J=xe at the close 按收市盘
Q3z-v&^E9 at the opening 按开市盘
7z F29gC attestation 见证；见证条款
K-p 1v!IC at-the-money option 平价期权
bS*
"C,b~s attorney 受权人；受托代表人
K[T? --H attornment 新拥有人承认书
5; dnxhf attributable profit 可归属利润
Du[$6 attributable share value 可归属股份价值
j> ?c]h{- Auckland Stock Exchange 奥克兰证券交易所
. D)'ZY auction 拍卖
rC/m}`b auctioneer 拍卖商
]_F%{ 8| audit 审计；核数
wCn W]<+ Audit Commission 审计署
~p8-#A)X,) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
L6 hTz' 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
nuKjp Ap! audit review 帐目审查
b.C!4^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;uDH&3W audited account 审计帐目；经审计的帐目
}v@w(*)h: audited annual account 经审计的周年帐目
#,! .e audited balance sheet 经审计的资产负债表
( B,CL222x auditor 核数师；核数主任；审计师
hua{g_ auditor's certificate 核数师证明书；审计师证明书
; 'R{b$B;| auditor's report 核数师报告；审计师报告
u]"oGJj1 Aussie bond 澳元债券
FS`{3d2K + austerity budget 紧缩预算
{T m-X` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
g4I(uEJk Australia All Ordinaries Index 澳洲所有普通股票指数
*Pw; ;#\B Australian Dollar [AUD] 澳元
$Wb"X=}tl Australian Options Market 澳大利亚期权市场
cq@8!Eu w] Australian Securities Commission 澳洲证券事务监察委员会
h7I_{v8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
qrm~=yU% Australian Stock Exchange 澳大利亚证券交易所
mpXc o *!_ Austrian Schilling [ATS] 奥地利先令
Ay2Vz>{ authentication 认证；鉴证
Tfs7SC8ta authority to purchase 委托购买证；委购书
pS*vwYA authorization 认可；核准；授权；授权书
HPr5mWs: authorization by direction 指示授权
A*MlK " authorization by instruction 指令授权
H.wp{m{ authorization by warrant 令状授权
dO rgqz`e authorization of unit trust 单位信托的认可
[^~Fu9+" authorized agent 指定代理人
Wx;9 N authorized capital 法定资本
R;'Pe> authorized clerk 出市员
q=UKL`;C}U authorized dealer 认可交易商
/`}C~ authorized financial institution 认可财务机构
M,q'
authorized fund 认可基金
}|{yd03 + authorized fund house 获授权的基金公司；认可基金公司
Uhb6{'+ authorized institution 认可机构
YG"P:d;s authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&xrm;pO authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"fr B5[ authorized insurer 获授权保险人；获认可承保人
V A4_>6 authorized investment 特准投资项目
C37KvLQ authorized person 获授权人
fLct!H3 authorized representative 获授权代表
f=g/_R2$xN authorized share capital 法定股本
ryN/sjQC automated quotation system 自动报价系统
!u>29VN Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4TC
!P} 自动交易系统〔香港期货交易所有限公司〕
b\dBt#mB! automatic adjustment mechanism 自动调整机制
Qighvei automatic adjustment system 自动调整系统
m0XK?;\V Automatic Clearing House 自动票据交换所
3DMfR
ofg automatic exchange rates accumulation system 自动化汇率累集系统
VX2bC(E'% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
vr=iG
xD automatic teller machine [ATM] 自动柜员机
7GWPsaPn autopay 自动转帐
VU}UK$JN available assets 可用资产
+Rxf~m(pV available fiscal reserve 现存财政储备
"A,]y E available profit 可用利润
tlI3jrgw Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
G5b i,^G7 average 平均；平均数；海损
qmtV k average basic salary 平均基本薪金
} oj$w?Ex average consumer expenditure 平均消费开支；一般消费开支
s e2+X >@> average cost 平均成本
+%$!sp? average cost of land production 增辟土地平均成本
m"X0Owx average daily turnover 平均每日成交额
:}o0Eb average daily wage rate 平均每日工资率
)?I1*(1{A average expenditure pattern 平均开支模式
.nKyB'uV average growth rate 平均增长率
"4&HxD8_ih average net fixed assets 固定资产平均净值
=>4>Z_ q average of relatives 相对价格平均数
=TwV_Dro~ average price 平均价格
M2%<4(UwI average propensity to consume 平均消费倾向；一般消费倾向
]^/:Xsk$ average propensity to save 平均储蓄倾向；一般储蓄倾向
QYyF6ht=! average rate 平均率
9@:H9" w average revenue 平均收入；平均收益
N[){yaj average stock 平均库存；平均存货
.LN&EfMenF average yearly rent 平均年租
!+JSg uy avoidance of double taxation 避免双重课税
(s,Nq ~O avoidance of tax 避税
