A:
(JOR:
1aT A share Ａ股；甲类股份
8r Jf2zL abatement of tax 减税；减扣免税额
Z8h;3 Ek ABN AMRO Bank N.V. 荷兰银行
MsIaMW _ above-the-line expenditure 线上项目支出；经常预算支出
V`/c# y|| above-the-line receipt 线上项目收入；经常预算收入
D)4#AI ABSA Asia Limited 南非联合亚洲有限公司
n|.eL8lX.< absolute change 绝对数值变更
:Id8N~g absolute expenditure 实际开支
.+8#&Uy absolute guideline figure 绝对准则数字
^Q0=Ggh absolute interest 绝对权益
`:ZaT('h absolute order of discharge 绝对破产解除令
oP 7)
absolute profit margin 绝对利润幅度
_o? aO C absolute value 实值；绝对值
t#f-3zd9 absolutely vested interest 绝对既得权益
=<(6yu_ absorbed cost 已吸收成本；已分摊成本
`v(!IBP| absorption 吸收；分摊；合并
:zIB3 nT^ absorption rate 吸收率；摊配率；分摊率
m bhh ACB Finance Limited 亚洲商业财务有限公司
|w~*p
N0 acceptable form of reciprocity 合理的互惠条件
,3 G B9 acceptable rate 适当利率；适当汇率
oKkD G|IE acceptance agreement 承兑协议
wE9z@\z] acceptance for honour 参加承兑
vfDX~_N acceptor 承兑人；接受人；受票人
Iza#v0 acceptor for honour 参加承兑人
yHf^6|$8 accident insurance 意外保险
{J)gS Accident Insurance Association of Hong Kong 香港意外保险公会
6R3/"&P(/# accident insurance scheme 意外保险计划
Y*jkUQ accident year basis 意外年度基准
C@ XnV=J accommodation 通融；贷款
4%y eEc ;z accommodation bill 通融票据；空头票据
R Ee~\n+P^ accommodation party 汇票代发人
BUI#y `J account balance 帐户余额；帐户结余
;x|? N* account book 帐簿
|P9Mh f N account collected in advance 预收款项
Z~w?Q m:/ account current book 往来帐簿
A] 'XC"lS account of after-acquired property 事后取得的财产报告
.db:mSrL account of defaulter 拖欠帐目
hE,-CIRg account payable 应付帐款
^8ilUu account payee only [A/C payee only] 只可转帐；存入收款人帐户
E_D@ 7a account receivable 应收帐款
-idbR[1{? account receivable report 应收帐款报表
T-s[na(/L account statement 结单；帐单；会计财务报表
`P |V&;}K account title 帐户名称；会计科目
*g'%5i1ed accountant's report 会计师报告
(L1O;~$ Accountant's Report Rules 会计师报告规则
%t.\J:WN; accounting and auditing procedure 会计与审计程序；会计与核数程序
%gqu7}' Accounting Arrangements 《会计安排》
Ql}#mC.>/ accounting basis 会计基础
sx[mbKj< accounting by Official Receiver 破产管理署署长呈交的帐目
ZI :wJU:f Accounting Circular 《会计通告》
D _z&G) accounting class 会计类别
|n s9ziTDI accounting date 记帐日期；会计结算日期
Ln h'y `q accounting for money 款项核算
SrWmV@"y Accounting Officer 会计主任
HZ{DlH;& accounting period 会计报告期；会计期
C91'dM accounting policy 会计政策；会计方针
R6o07.] accounting practice 会计惯例
&oVZ2.O#( accounting principle 会计准则
k^UrFl accounting record 会计记录
^D
{v L accounting report 会计报告
>I/~)B`jhE Accounting Services Branch [Treasury] 会计事务部〔库务署〕
bC&xN@4 Accounting Society of China 中国会计学会
d$MewDW UN accounting statement 会计报表
\rbvlO?} accounting system 会计制度；会计系统
8Sf}z@~] accounting transaction 会计事项；帐务交易
9M[ accounting treatment 会计处理
DQN"85AIZ accounting year 会计年度
w*Ze5j4@
\ accretion 增值；添加
cn_KHz= accrual 应计项目；应累算数目
RBeQT=B8~ accrual basis 应计制；权责发生制
*ES"^N/88 accrual basis accounting 应计制会计；权责发生制会计
>o"0QD accrue 应累算；应计
?,Wm|xY accrued benefit 应累算利益
UPuG&A#VV accrued charges 应计费用
&:C(, `~ accrued cumulative preference share dividend 应累算的累积优先股股息
6se[>'5 accrued expenses 应累算费用
G>2: WQ/ accrued interest payable 应付利息；应计未付利息
'Hq#9?<2M accrued interest receivable 应收利息；应计未收利息
>hotkMX `3 accrued right 累算权益
}"^d<dvuz accruing profit 应累算的利润
~X) 1!Sr accumulated fiscal reserve 累积财政储备
C !Lu`y accumulated profit 累积利润；滚存溢利
b:*(
f#"q accumulated reserve 累积储备
e GrxS;NY accumulation of surplus income 累积收益盈余
pN;T t+} acquired assets 既得资产
6bpO#&T acquisition 收购；购置；取得
VpM(}QHd acquisition cost 购置成本
y[f6J3/ acquisition expenses 购置费用
0ARj3 acquisition of 100% interest 收购全部股权
rY=d NK]d acquisition of control 取得控制权
\z-OJ1[F acquisition of fixed assets 购置固定资产
N?%FVF acquisition of shell “买壳”
kgF x acquisition price 收购价
_~b]/]|z#N act of God 天灾
Oimq P acting partner 执事合伙人
(Vy`u)gG active market 买卖活跃的市场；交投畅旺的市场；旺市
M ~6k[ew active partner 积极参与的合伙人
Ot!*,%sjQ active trading 交投活跃
VSc)0 eyn actual circulation 实际流通
Z#_VxA>]v actual cost 实际成本
$olITe"$g actual expenditure 实际开支；实际支出
G8hDR^ra actual income 实际入息；实际收入；实际收益
rEs Gf+4 actual market 现货市场
c~Z\|Y`#B actual price 现货价；实际价格
|0N1]Hf actual profit 实际利润
-~=:tn)0 actual quotation 实盘；实际价位；实际报价
Jy#2 1 actual year basis 按实际年度计算
NK(; -~{P actuals 实货
X& Pj actuarial investigation 精算调查
PKNpR actuarial principle 精算原则
ddeH-Z actuarial report 精算师报告
uI&<H T? Actuarial Society of Hong Kong 香港精算学会
IlP@a[:_ actuarial valuation 精算师估值
0p \,}t\E actuary 精算师
l:"zYcp% ad referendum agreement 暂定协议；有待覆核的协定
5sF?0P;ln ad valorem duty 从价税；按值征税
x4S0C[k ad valorem duty system 从价税制
l`<u\], ad valorem fee 从价费
a)M#O\i` ad valorem tariff 从价关税
OD1>s6uA7 additional allowance 额外免税额
vqBT^Q_q; additional amount for unexpired risk 未过期风险的额外款额
bQ_N^[oxQ additional assessable profit 补加应评税利润
'sAs# additional assessment 补加评税
k/# 321 Z additional commitment 额外承担
JclG*/Wjg4 additional commitment vote 额外承担拨款
cvv(OkC additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Iqm QQ_KH additional dependent parent allowance 供养父母额外免税额
,OaPrAt- additional provision 额外拨款
vEb_z[gd additional stamp duty 附加印花税
9|LV
x3] additional tax 补加税罚款；补加税款
2sqNTuO6,| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]g0\3A adjudged bankrupt 被裁定破产
\bWo"Yo adjudicated bankrupt 裁定破产人
8G
p%Q adjudication fee 裁定费；评定印花税额手续费；评估契据费
dI9u: - adjudication of bankruptcy 裁定破产；宣告破产
dpcFS0 adjudication of insolvency 裁定无力偿还债务
S"joXmJ/-C adjusted actual 经调整的实数；调整后的实数
7S]akcT/ adjusted current assets 经调整的流动资产；调整后的流动资产
ejPK-jxCa/ adjusted figure 经调整的数字；调整后的数额
# Q_
d adjusted liabilities 经调整的负债；调整后的负债
x4bj ?=+ adjusted loss 经调整的亏损；调整后的亏损
7<3eB)S 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
\ HZ]=B#0 adjusted profit 经调整的利润；调整后的利润
3a]Omuu|= adjusted surplus 经调整的盈余额；调整后的盈余额
ZU-vZD > adjusted value 经调整的价值；调整后的价值
=WP`i29j9} adjustment 调整；修订；理算〔保险〕
vL:tuEE3 adjustment centre 调剂中心
Hb{G
RG70 adjustment lag 调整过程的时间差距；调整时差
/tGj`C&qtw adjustment mechanism 调整机制
ZQPv@6+oY adjustment of loss 亏损调整
:raYt5n1,y adjustment process 调整过程；调整程序
/MQ I5Djg adjustment range 调整幅度
LZG ~1tf administered exchange rate 受管制汇率
$j!VJGVG Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_3?7iH administration expenses 行政费用
V:8ph`1 administration fee 手续费；行政费
yzQ^KqLH administration in bankruptcy 破产管理
A#B6]j) administration order 遗产管理令
34\:1z+s M administrator 管理人；遗产管理人
\a6 knd administrator of the estate 遗产管理人
{Deg1V!x> admission of debt 债项承认书
kdH P
v=/U admission of proof 接纳债权证明
$x %VUms advance 放贷款项；垫付款项；预支款项；预付款项
XQ]5W(EP advance account 暂支帐目；预付款帐户
LxC"j1wfl advance compensation 预付补偿金
F( Iq8DV advance from shareholder 股东垫款
r % ]^ ( advance pending reimbursement 预支以待日后付还
a\m@I_r.N advanced economy 先进经济体系
JQ .w6aE advancement 预付；预付财产
QX j4cg advances warrant 垫款令
<n:j@a\up0 advancing 贷出
zf>r@>S!L adverse balance 逆差
}TS4D={1 adverse exchange 逆汇
? 3
l4U advertisement addressed to shareholders 在报章刊登的致股东通告
tv1Z%Mx?Cp advice for collection 托收通知书
=8F]cW'1` advice of drawing 提款通知书；汇票通知书
QjlwT 2o' advice of payment 付款通知
qc-4;m o Advisory Committee [Securities and Futures Commission]
g [~"c} 谘询委员会〔证券及期货事务监察委员会〕
oAgO 3x
Advisory Committee on Diversification 经济多元化谘询委员会
f}1R,N_fC affidavit 誓章；遗产申报誓章
h (`Erb affidavit of no receipt 述明无收款的誓章
pK~K>8\ affiliate 联号；联营公司；附属公司
K qt,sJ affiliated company 附属公司；联号；联营公司
_,JdL '[d affirmation [estate duty] 非宗教式宣誓〔遗产税〕
` E2 @GX+, affordability 负担能力
^SouA[ African Development Bank [AfDB] 非洲开发银行
1Go ju ey after-acquired property 事后取得的财产
y-iuOzq4 after-hours dealing 市后交易
qs]7S^yw after-tax profit 税后盈利；税后利润；税后溢利
$`&u u agency agreement 代理协议
}.UE< >OX agency expenses 代理机构的开支
,!RbFME&H agency fee 代理费
Iq -+X3i Agency Law 《代理法》
f;;(Q-. agent 代理人；承销人
mzl %h[9iI agent of company 公司代理人
SH/KC agent's fee 代理人费；经纪费
do:3aP'S, aggregate 总计；总数；总体数字
62X;gb aggregate amount 总款额；总额
_bO4s#yI aggregate assets and liabilities 总体资产与负债
IW.~I,!x aggregate at constant price 按固定价格计算的总体数字
0V&6"pF_Y' aggregate demand 总需求
]`2=<n;= aggregate gross position 总持仓量
62 biOea aggregate limit 总限额
q{W@J0U aggregate of salaries tax 合计薪俸税
; (0E#hGN aggregate performance 总体表现；总体业绩
:/kz*X=< aggregate supply 总体供应
J \@yP aggregate surplus 总盈余
/k(KA [bS aggregate total 整体总额
t9zF
WdW aggregate value 总值；合计价值
9cu0$P`}5 aggregated basis 合计基准
4ISZyO= aggregated net chargeable income 合计应课税入息实额
5Y\wXqlY aggregation 合并计算；合计；总和
<XV\8Y+n aggregation of incomes of husband and wife 夫妇入息合并计算
wY `yP!xO aggregation of property 财产的总和
ad1%"~1 agio 差价；贴水
$Y!$I .+ 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》
_[,oP s:+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W7a aL 《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》
1{sf Dw[s Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/OpVr15 《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》
4q`$nI Bi Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;MqH)M 《香港政府和大韩民国政府关于相互促进和保护投资协定》
cj:!uhZp7 agreement for a settlement 授产协议
.I@jt?6X agreement for assignment 转让协议
5 ap ~;t agreement for sale 售卖协议；买卖协议
h] (BTb#- agreement for sale and purchase 买卖协议
qd9C Kd agreement for the payment of interest 支付利息协议
YJlpP0;++ agreement for the repayment of money 还款协议
"`Q .z~ agreement of reinsurance 再保险协议
v}v! hs Q Agricultural Bank of China 中国农业银行
/\S1p3EW* air passenger departure tax 飞机乘客离境税
4&Uq \,nx Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
AiT&:'<UT airport tax 机场税
j7vp@l6`L alcohol duty 酒精税
L+}q !'8S alienation 让与；让渡；转让
pt S1d$ alimony 生活费；赡养费
)vFJx[a<n` All Ordinaries Index [AOI] 所有普通股指数
wj fk > all risks 全险；综合险
d85\GEF9i All Sales Record for Stock Market 《股票市场成交报告》
?t& s T Allied Capital Resources Limited 新联财务有限公司
8\BCC1 K all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`3Gjj&c allocation letter 拨款信件
%d5;JEgA:g allocation of fund 分配款项；预留款项
LeA=*+zP[ allocation of profit 利润分配；溢利分配
cC.=,n allocation warrant 拨款令
LCrE1Q%VP allotment 分配；配股
vxxa,KR/y allotment notice 股份配售通知；配股通知
H1(Zz n1 allotment of shares 股份分配
XCNfogl allowable 可获宽免；免税的
A Z7 allowable business loss 可扣除的营业亏损
Nj2f?',;U allowable expenses 可扣税的支出
5YlY=J allowance 免税额；津贴；备抵；准备金
Dl kHE8r\ allowance for debts 债项的免税额
(GVH#}uB allowance for depreciation by wear and tear 耗损折旧免税额
Y~qv 0O6K allowance for funeral expenses 殡殓费的免税额
KKR@u(+"a allowance for inflation 为通货膨胀而预留的款项；通胀准备金
km; M!}D allowance for repairs and outgoings 修葺及支出方面的免税额
?NZKu6 allowance to debtor 给债务人的津贴
k\ T,C Z< alteration of capital 资本更改
}*{@-v|_R alternate trustee 候补受托人
"#4p#dM0e amalgamation 合并
D{&0r.2F ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8#OcrJzC ambit of charges 征税范围；收费范围
~:Jw2 P2z amended valuation 经修订的估值
D@V1}/$UoN American Commodities Exchange 美国商品交易所
@_tQ:U,v American Express Bank Limited 美国运通银行
xS) njuq4 American Stock Exchange 美国证券交易所
}t tiL amortization 摊销
| fMjg'%{} amount due from banks 存放银行同业的款项
c5K@<=?,E amount due from banks abroad 存放海外银行同业的款项
=_%i5]89P amount due from holding companies 控股公司欠款
8]6u]3q# amount due from local banks 存放本港银行同业的款项
EK^B=)q6:W amount due to banks 银行同业的存款
;- D1n amount due to banks abroad 海外银行同业的存款
9]AiaV9 amount due to holding companies 控股公司存款
biCX: m+_? amount due to local banks 本港银行同业的存款
i,Yq
o e` amount due to outport banks 外埠银行同业的存款
_c=[P@ amount for note issue 发行纸币的款额
h&3*O[` amount of bond 担保契据的款额
<_HK@E<_HO amount of consideration 代价款额
gO*:< B g amount of contribution 供款数额
v$R+5_@[l amount of indebtedness 负债款额
FhZ^/= As amount of principal of the loan 贷款本金额
as1ZLfN. amount of rates chargeable 应征差饷数额
(nk)' ur. amount of share capital 股本额
D|W^PR:@h amount of sums assured 承保款额
oT7= amount of variation 变动幅度
$2uZdl8Rvj amount of vote 拨款数额
~c~$2Xo amount payable 应付款额
)$#]h]ac amount receivable 应收款额
HH>"J /;c, Amsterdam Stock Exchange 阿姆斯特丹证券交易所
cTO\ Vhg analysis 分析
8Wn;U!qT ancillary risk 附属风险
wN [m U annual account 周年帐目；周年帐目报表；年度决算；年结
;2||g8' annual accounting date 年结日期
-c-#1_X5 annual allowance 每年免税额；年积金；年度津贴；年津
'-s Ai annual balance 年度余额
En:.U9?X annual disposable income 每年可动用收入
bkQEfx. annual estimates 周年预算
j';V(ZY&BB annual fee 年费
L-}>;M$Y) annual general meeting 周年大会
2s {PE annual growth rate 年增率；每年增长率
?*i qg[: annual long-term supplement 长期个案每年补助金
bT|N Z!V annual pensionable emolument 可供计算退休金的年薪
j tdhdA annual report 年报
j9 zK=eG Annual Report on the Consumer Price Index 《消费物价指数年报》
I g/SaEF annual return 周年报表；周年申报表；每年报税表格
p`//
*gl Annual Return Rules 《周年报表规则》
Byf5~OC annual review of consumer prices 每年消费物价回顾
;[*jLi,uc annual roll-forward basis 逐年延展方式
/"A)} >a annual salary 年薪
! 6kLL annual statement 年度报表；年度决算表
wYtL1D( Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
D8a[zXWnc annuitant 年金受益人
5BvCP annuity 年金
P q\m8iS,w annuity contract 年金合约
Mp:/[%9Fi annuity on human life 人寿年金
?Z-(SC antecedent debt 先前的债项
!xs. [&u8 ante-dated cheque 倒填日期支票
rixP[`!]x anticipated expenditure 预期开支
Hl"qLrb4 anticipated net profit 预期纯利
dmHpF\P5f anticipated revenue 预期收入
|oq27*ix~m anti-inflation measure 反通货膨胀措施
4q"x| }a anti-inflationary stance 反通货膨胀立场
^h +,Kn0@ apparent deficit 表面赤字
}`g:) g J apparent financial solvency 表面偿债能力
?{s!.U[T@ apparent partner 表面合伙人
x OCHP|? application for personal assessment 个人入息课税申请书
OhmKjY/} application of fund 资金应用
% AqUVt9} application to release as liquidator and to destruct the books of accounts and documents
"mbcZ5 _ 申请免除清盘人职务及毁灭帐簿与文件
x{Y}1+Y4 appointed actuary 委任精算师
s hbPy appointed auditor 委任核数师；委任审计师
Nz `4q %+ appointed trustee 委任的受托人
S<"M5e appointer 委任人
*I;,|Jj k apportioned pro rata 按比例分摊
6Z ~u2& apportionment 分配；分摊
Ri]7=.QI` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~~[Sz#( apportionment formula 分摊方程式
2}Dd{kC- apportionment of estate duty 遗产税的分摊
YfBb=rN2s appraisal 估价；评估
0-H! \IB appreciable growth 可观增长
_3UH "9g{ appreciable impact 显着影响
z;:c_y!f appreciable increase 可观增长
}q1@[
a E appreciation 增值；升值
JcsJfTI appreciation against other currencies 相对其他货币升值
(lwrk( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
<rUH\z5cP appreciation tax 增值税
QUL^]6$ appropriation 拨款；拨用；拨付
@OOnO+g appropriation account 拨款帐目
7n*,L5%?]4 Appropriation Bill 拨款法案
9-;ujl?{ appropriation-in-aid system 补助拨款办法
`Tt}:9/3 approved assets 核准资产
:'aT 4 approved basket stock 认可一篮子证券
.A p-<FB approved budget 核准预算
5~T`R~Uqb approved charitable donation 认可慈善捐款
BKDs3?& approved charitable institution 认可慈善机构
{9s A'5 approved currency 核准货币；认可货币
\|2 0E51B[ approved estimates 核准预算
`oP<mLxle approved estimates of expenditure 核准开支预算
^|^ek approved overseas insurer 核准海外保险人
:3 4#z.O approved overseas trust company 核准海外信托公司
;seD{y7! approved pooled investment fund 核准汇集投资基金
%4#,y(dO approved provident fund scheme 认可公积金计划
rj[ 2XIO approved provision 核准拨款
0z)
8i P approved redeemable share 核准可赎回股份
O)n LV~ X approved regional stock 认可地区性证券
Js7(TFQE approved retirement scheme 认可退休金计划
" , c1z\ approved subordinated loan 核准附属贷款
O $jj& arbitrage 套戥；套汇；套利
/C(lQs*l arbitrageur 套戥者；套汇者
.'o<.\R8 arbitrary amount 临时款项
&V5[Zj|] arrangement 措施；安排；协定
f}q4~NPn- arrears 欠款
,]?Xf > arrears of pay 欠付薪酬
H.EgL@;mb arrears of revenue 逾期未收税款；逾期未收的帐项
o JC-? articles of association 组织章程；组织细则；组织章程细则
m(QGP\Ya Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
:0,q>w ascertainment of profit 确定利润
( zQ)EHRD "Asia Clear" “亚洲结算系统”
[:gPp)f, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[r'PGx Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Y 1a[HF^- Asian Development Fund [ADF] 亚洲发展基金
,bT|:T@ny Asian dollar bond 亚洲美元债券
Rd6 ? , Asian dollar market 亚洲美元市场
B6)d2O 9C Asian dollar rate 亚洲美元利率
}
DY{> D> Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
`>CHE'_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
f l| 8#\r asked price 沽盘；喊价；索价；卖方报价
m1@ste;$W assessable income 应评税入息
dz
fR ^Gv assessable loss 应评税亏损
f8`K8Y]4 assessable profit 应评税利润
,a t"Q$)T assessable value 应评税值
n<
UuVu assessed profit 估定利润
5wM*(H^c[ assessed value 经评估价值
juQ&v>9W) assessment 评税；评定；估价；评税单
IC&xL9 assessment number 评税编号；估价编号
RUcpdeo assessment of additional tax 补加税评税
5/j7 C> assessment of performance 业绩评估；实绩评价
hwF9LD~^ Assessor 评税主任
UhuEE asset price bubbles 资产价格泡沫
b%`^KEvwfo asset-backed securities 具资产保证的证券
U M$\{$ assets accretion 资产增值
ConXP\M- assets and liabilities 资产与负债
A/n-.ci assets betterment statement 资产递增表；资产改进表
+2%ih ! assets lending 实物放款；有抵押贷款
lSv?!2 assets of the company passing on the death 死者去世时转移的公司资产
2E~WcB assets pledged as security for liabilities 用作负债抵押的资产
W.OcmA>x assets portfolio 资产投资组合
5W/!o&x~7 assets price 资产价格
]h4 ^3 assets quality 资产质素
:;[pl|}tM assets realization 资产变现
_ndc^OG assets refinancing arrangement 资产再集资安排
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assets securitization 资产证券化
V<~.:G$3H assets situated outside Hong Kong 在香港以外地方的资产
< <#-IsT assets stripping 削减资产；拆卖资产
_'9("m V assets value 资产值
[fF0Q a - assignee 承让人
r':wq assignment 转让；转让书；转让契
g ycjIy@t assignment of interest 权益转让
W}&[p=PAS assignment of letters patent and trade mark 专利证书及商标转让
6"@+Jz assignment of property 物业转让；物业转让书
0* Ox>O> assignment right 转让权
EBjSK/ assignor 转让人
M B]8i y8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
@Qw~z0PE<l Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^(<Ecdz( associate member 附属会员
o&]b\dV associated body corporate 相联法人团体
t']d_Vcza associated company 相联公司；联属公司
L ]Ht mI associated corporation 相联法团
1Rl g% G' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}SL&Y `Y] 公认会计师公会〔英国〕
rQ~7BlE Association of Futures Exchange Brokers 香港期货经纪协会
9>gxJ7pY Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
r{y&}gA association of underwriters 承保人组织
qYD$ _a assumption of control 接管
8U,VpuQ: assurance 担保；保险；转易；转易书
4 .7 YIM assurance of interest 权益的转易
H4%2"w6|! at 19XX price 按一九ＸＸ年价格计算
X}T/6zk at a discount 按赔价计算；按贴水价格计算；打折扣
0k]$ he;h at a premium 按溢价计算；按升水价格计算
`Y Hn L4 at call 通知付款；按通知
*|)a@V L at constant market price 按固定市价计算
<A{|=2< at constant price 按固定价格计算
!cP2,l 'f at cost 按成本计算
^)$(Fe< at current market price 按当时市价计算；按现时市价计算
>*j cX ao^ at current price 按当时价格计算；按现时价格计算
eVL #3|= at factor cost 按要素成本计算；按生产要素成本计算
${(v
Er#}k at money-of-the-day price 按付款当日价格计算
a1p Z{Od at or better 按指定或较佳价位〔买卖指令〕
uw'>tb@ at par 按面值计算；平价
>< <(6 at sight 见票即付
>*DR>U at the close 按收市盘
&PY~m <F at the opening 按开市盘
0$RZ~ attestation 见证；见证条款
4n55{ ?Z at-the-money option 平价期权
j\W"P_ dpd attorney 受权人；受托代表人
e/+_tC$@p@ attornment 新拥有人承认书
3khsGD @ attributable profit 可归属利润
1'.SHY| attributable share value 可归属股份价值
+S z%2 Q Auckland Stock Exchange 奥克兰证券交易所
t8 vR9]n auction 拍卖
L=`Q F'Im auctioneer 拍卖商
*nb `DR audit 审计；核数
I r%L%MuR] Audit Commission 审计署
F@m]Imn5Dx Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
O &DkB*- 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〕
iBCZx>![; audit review 帐目审查
6T-h("t Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]=X6*
E*/E audited account 审计帐目；经审计的帐目
s 98Jh(~ audited annual account 经审计的周年帐目
71euRIW'5 audited balance sheet 经审计的资产负债表
gcS ?r : auditor 核数师；核数主任；审计师
yT[CC >]l auditor's certificate 核数师证明书；审计师证明书
Ew`(x30E auditor's report 核数师报告；审计师报告
r~mZ?dI Aussie bond 澳元债券
t:MeSO austerity budget 紧缩预算
@bPR"j5D Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/j7e
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&j}08aK% Australian Dollar [AUD] 澳元
9;W 2zcN Australian Options Market 澳大利亚期权市场
*\#/4_yB} Australian Securities Commission 澳洲证券事务监察委员会
12 {F Australian Society of Certified Practising Accountants 澳洲执业会计师公会
z{wW6sgP r Australian Stock Exchange 澳大利亚证券交易所
P
X9GiJN " Austrian Schilling [ATS] 奥地利先令
d|I_SI1 authentication 认证；鉴证
x9l l 0Ht authority to purchase 委托购买证；委购书
TA2HA Mx) authorization 认可；核准；授权；授权书
VO"/cG;]* authorization by direction 指示授权
O} #Ic$38 authorization by instruction 指令授权
_H{6{!=y authorization by warrant 令状授权
/-J authorization of unit trust 单位信托的认可
.>QzM >zO authorized agent 指定代理人
#}M\ J0Q G authorized capital 法定资本
IP?15l w authorized clerk 出市员
F~bDA~ authorized dealer 认可交易商
}~I( e authorized financial institution 认可财务机构
|uUGvIsXn authorized fund 认可基金
#%Hk-a=>)# authorized fund house 获授权的基金公司；认可基金公司
=g.R?H8cj5 authorized institution 认可机构
o7gY j\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Za[ ?CA authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0o2 *X|i( authorized insurer 获授权保险人；获认可承保人
;2#9q9( authorized investment 特准投资项目
J&P{7a authorized person 获授权人
BE0Ov{' authorized representative 获授权代表
t`M4@1S"' authorized share capital 法定股本
n8p vzlj1 automated quotation system 自动报价系统
W dWMZh Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|Do+=Gr$t@ 自动交易系统〔香港期货交易所有限公司〕
P}`|8b1W automatic adjustment mechanism 自动调整机制
PL/g@a^tY automatic adjustment system 自动调整系统
&7\=J w7w Automatic Clearing House 自动票据交换所
h.Y&_=Gc automatic exchange rates accumulation system 自动化汇率累集系统
<QuIX A Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
V8w7U:K automatic teller machine [ATM] 自动柜员机
8+f{ / autopay 自动转帐
rt rPRR\:" available assets 可用资产
Sb4^*
$uz available fiscal reserve 现存财政储备
0sMNp available profit 可用利润
h D> ] \u Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
t]3> X average 平均；平均数；海损
7$"A2 x average basic salary 平均基本薪金
"*U0xnI average consumer expenditure 平均消费开支；一般消费开支
hqXp>.W average cost 平均成本
&nV/XLpG average cost of land production 增辟土地平均成本
lQS(\}N average daily turnover 平均每日成交额
^cU mLzM average daily wage rate 平均每日工资率
=l ) D$l average expenditure pattern 平均开支模式
*& vlfH average growth rate 平均增长率
1 5heLnei average net fixed assets 固定资产平均净值
._E 6? average of relatives 相对价格平均数
=,B Dd$e average price 平均价格
X!b+Dk average propensity to consume 平均消费倾向；一般消费倾向
0dTHF})m average propensity to save 平均储蓄倾向；一般储蓄倾向
qix$ } (P average rate 平均率
lG lh/ B% average revenue 平均收入；平均收益
qnu<"$
average stock 平均库存；平均存货
"L0Q"t: average yearly rent 平均年租
(U{,D1 ? avoidance of double taxation 避免双重课税
Z5j\ M avoidance of tax 避税
