A:
"7Qc:<ww A share Ａ股；甲类股份
7/^` y') abatement of tax 减税；减扣免税额
i&KD)&9b# ABN AMRO Bank N.V. 荷兰银行
1~X~"M above-the-line expenditure 线上项目支出；经常预算支出
B1\@ n$ above-the-line receipt 线上项目收入；经常预算收入
NY]`1yy ABSA Asia Limited 南非联合亚洲有限公司
7k beAJ+{ absolute change 绝对数值变更
|%6zhkoufM absolute expenditure 实际开支
Q 5R7se_ absolute guideline figure 绝对准则数字
_ElA\L4g% absolute interest 绝对权益
;-Bi~XD absolute order of discharge 绝对破产解除令
- 26GOS_8z absolute profit margin 绝对利润幅度
-.#He absolute value 实值；绝对值
zD8q(]: A absolutely vested interest 绝对既得权益
%) -5'l< absorbed cost 已吸收成本；已分摊成本
n|,kL!++. absorption 吸收；分摊；合并
3'( w6V absorption rate 吸收率；摊配率；分摊率
tF> ?] ACB Finance Limited 亚洲商业财务有限公司
K]q9wR'q acceptable form of reciprocity 合理的互惠条件
b Y6y)l acceptable rate 适当利率；适当汇率
j\t"4=,n acceptance agreement 承兑协议
[3":7bB 'E acceptance for honour 参加承兑
>{_`J acceptor 承兑人；接受人；受票人
y~jKytq^@ acceptor for honour 参加承兑人
Q<]~>cd ^ accident insurance 意外保险
tmAc=?|Wa Accident Insurance Association of Hong Kong 香港意外保险公会
)KvQ aC accident insurance scheme 意外保险计划
~ ;aSE accident year basis 意外年度基准
G~Oj}rn accommodation 通融；贷款
lW F=b z0 accommodation bill 通融票据；空头票据
r{~K8!=oU] accommodation party 汇票代发人
(^h47kY account balance 帐户余额；帐户结余
cpV: y account book 帐簿
4v# 3UG account collected in advance 预收款项
MYqxkhcLH1 account current book 往来帐簿
V0p@wG3 account of after-acquired property 事后取得的财产报告
Z4#lZS`'A account of defaulter 拖欠帐目
|qra.\ account payable 应付帐款
9gMNS6D'b account payee only [A/C payee only] 只可转帐；存入收款人帐户
}<Y3 jQnl account receivable 应收帐款
&HKrmFgX{ account receivable report 应收帐款报表
yQQ[_1$pq account statement 结单；帐单；会计财务报表
]1] account title 帐户名称；会计科目
54 8w
v accountant's report 会计师报告
h~$Q\WCm# Accountant's Report Rules 会计师报告规则
%v++AcE accounting and auditing procedure 会计与审计程序；会计与核数程序
5utMZ>%w_# Accounting Arrangements 《会计安排》
GXaCH))TO accounting basis 会计基础
KZV$rJ%G accounting by Official Receiver 破产管理署署长呈交的帐目
cTRQI3Oa> Accounting Circular 《会计通告》
S\<]|tM:x accounting class 会计类别
IXp P.d accounting date 记帐日期；会计结算日期
|N [SCk>Kj accounting for money 款项核算
AR\1w' Accounting Officer 会计主任
UP:+1Sp9 accounting period 会计报告期；会计期
Rk fr4 accounting policy 会计政策；会计方针
]3#_BL)M8p accounting practice 会计惯例
whP>'9t.w accounting principle 会计准则
jr" ~ accounting record 会计记录
1N< )lZl) accounting report 会计报告
B\bIMjXV Accounting Services Branch [Treasury] 会计事务部〔库务署〕
IsO'aFK)ln Accounting Society of China 中国会计学会
j#%*@]>Tg accounting statement 会计报表
6<A \U/ accounting system 会计制度；会计系统
hD\C[C, accounting transaction 会计事项；帐务交易
r2Q C$V:0 accounting treatment 会计处理
zqYfgV accounting year 会计年度
U^ BB | accretion 增值；添加
*n?6x!A accrual 应计项目；应累算数目
+7+
VbsFG accrual basis 应计制；权责发生制
uXeB OLC accrual basis accounting 应计制会计；权责发生制会计
Hkx FDU-K accrue 应累算；应计
e,I-u'mLQs accrued benefit 应累算利益
R4}G@&Q accrued charges 应计费用
=fBJQK2sk accrued cumulative preference share dividend 应累算的累积优先股股息
s4SR6hBO accrued expenses 应累算费用
u
` 9Eh; accrued interest payable 应付利息；应计未付利息
T4Z("
accrued interest receivable 应收利息；应计未收利息
}W<]fK accrued right 累算权益
KnZm(c9+ accruing profit 应累算的利润
NLb/Bja accumulated fiscal reserve 累积财政储备
0y'34} accumulated profit 累积利润；滚存溢利
>~J_9'gX6 accumulated reserve 累积储备
wb 4 4 accumulation of surplus income 累积收益盈余
V6wYJ$] acquired assets 既得资产
vWf C!k-)b acquisition 收购；购置；取得
?Pmj }f acquisition cost 购置成本
TQ@*eoJj acquisition expenses 购置费用
O0b8wpF f acquisition of 100% interest 收购全部股权
| c 8p{) acquisition of control 取得控制权
!9iVe7V acquisition of fixed assets 购置固定资产
%X G X( acquisition of shell “买壳”
{yVi/*;f^ acquisition price 收购价
B5B'H3@ act of God 天灾
9'//_ A, acting partner 执事合伙人
x+yt|
&B active market 买卖活跃的市场；交投畅旺的市场；旺市
>&?wo{b active partner 积极参与的合伙人
Ev0V\tl>0 active trading 交投活跃
s3kh (N actual circulation 实际流通
V^L;Nw5h actual cost 实际成本
7SAu">lIl actual expenditure 实际开支；实际支出
m/Yi;>I( actual income 实际入息；实际收入；实际收益
D zDt:.JZ actual market 现货市场
! h9 An actual price 现货价；实际价格
aeUm,'Y$ actual profit 实际利润
ci3{k" actual quotation 实盘；实际价位；实际报价
qLYv=h$, actual year basis 按实际年度计算
z8z U3? actuals 实货
-]'Sy$,A actuarial investigation 精算调查
, 5r 2!d actuarial principle 精算原则
z
eI BB actuarial report 精算师报告
r="X\ [on Actuarial Society of Hong Kong 香港精算学会
)J #@L* actuarial valuation 精算师估值
B u4N~ 0 actuary 精算师
8 -8=
\ ad referendum agreement 暂定协议；有待覆核的协定
XyhO d$) ad valorem duty 从价税；按值征税
-QS_bQG% ad valorem duty system 从价税制
y'pG'"U]_ ad valorem fee 从价费
8CEy#%7]} ad valorem tariff 从价关税
a+] =3o additional allowance 额外免税额
ZTS*E,U% additional amount for unexpired risk 未过期风险的额外款额
X#eVw| additional assessable profit 补加应评税利润
$g| g}>Sc additional assessment 补加评税
nh9K( additional commitment 额外承担
`hH1rw@7< additional commitment vote 额外承担拨款
t O~ H/0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$ h _ @`j additional dependent parent allowance 供养父母额外免税额
|y'q`c Y additional provision 额外拨款
(\R"v^ additional stamp duty 附加印花税
&x=<>~Ag3 additional tax 补加税罚款；补加税款
* 5P/&*c | Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
A0[flIl adjudged bankrupt 被裁定破产
'm/b+9?. adjudicated bankrupt 裁定破产人
I|R9@ adjudication fee 裁定费；评定印花税额手续费；评估契据费
oN _% oc adjudication of bankruptcy 裁定破产；宣告破产
Jge;/ f!i adjudication of insolvency 裁定无力偿还债务
@69q// #B adjusted actual 经调整的实数；调整后的实数
Z.R^@@RqJ adjusted current assets 经调整的流动资产；调整后的流动资产
n!tC z<v adjusted figure 经调整的数字；调整后的数额
ied<1[~S adjusted liabilities 经调整的负债；调整后的负债
.)W8
U [ adjusted loss 经调整的亏损；调整后的亏损
msoE8YK&tg 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
<w,aS;v6jp adjusted profit 经调整的利润；调整后的利润
y r;oq(&N adjusted surplus 经调整的盈余额；调整后的盈余额
1y?T yUP adjusted value 经调整的价值；调整后的价值
9CL&tpqv
f adjustment 调整；修订；理算〔保险〕
(iS94}-) adjustment centre 调剂中心
aMj3ov8p adjustment lag 调整过程的时间差距；调整时差
R(q
fP adjustment mechanism 调整机制
TkQ05'Qc adjustment of loss 亏损调整
s}HT x Y ; adjustment process 调整过程；调整程序
i.by Hz?/ adjustment range 调整幅度
beIEy(rA administered exchange rate 受管制汇率
iezz[ ;t Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=CqLZ$10 administration expenses 行政费用
f 8uVk|a administration fee 手续费；行政费
(,<?Pg7v:f administration in bankruptcy 破产管理
}S4 2.f.p administration order 遗产管理令
m*a0V administrator 管理人；遗产管理人
6w@l#p administrator of the estate 遗产管理人
r<b g->lX admission of debt 债项承认书
"dkvk7zCP admission of proof 接纳债权证明
8ztY_"]3p advance 放贷款项；垫付款项；预支款项；预付款项
0,VbB7 z advance account 暂支帐目；预付款帐户
pWQ?pTh advance compensation 预付补偿金
KD#ip3 advance from shareholder 股东垫款
s=KA(4p advance pending reimbursement 预支以待日后付还
n7Re@'N< advanced economy 先进经济体系
IXC: Q
advancement 预付；预付财产
jdoI)J@9H advances warrant 垫款令
Z?^AX&F advancing 贷出
rgOB0[ adverse balance 逆差
x EZvCwsb adverse exchange 逆汇
wRWN]Vo advertisement addressed to shareholders 在报章刊登的致股东通告
]i{-@Ven advice for collection 托收通知书
E jn19{ advice of drawing 提款通知书；汇票通知书
, {]>U'- advice of payment 付款通知
EJN}$|*Av Advisory Committee [Securities and Futures Commission]
* DU86JL` 谘询委员会〔证券及期货事务监察委员会〕
\bfNki Advisory Committee on Diversification 经济多元化谘询委员会
PY) 74sa affidavit 誓章；遗产申报誓章
%40|7 O affidavit of no receipt 述明无收款的誓章
'Z;R! @Dm affiliate 联号；联营公司；附属公司
3ne=7Mj affiliated company 附属公司；联号；联营公司
R|5w :+=z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V}Oxz04 affordability 负担能力
sx|=*j,_ African Development Bank [AfDB] 非洲开发银行
tn :t M5m after-acquired property 事后取得的财产
ek3/`]V: after-hours dealing 市后交易
?HU(0Vgn' after-tax profit 税后盈利；税后利润；税后溢利
Z(CzU {7c agency agreement 代理协议
B 6| =kl2C agency expenses 代理机构的开支
DQwbr\xy\ agency fee 代理费
tX6n~NJ$ Agency Law 《代理法》
]BX|G`CCc agent 代理人；承销人
hoPCbjkov agent of company 公司代理人
d)9=hp;,V agent's fee 代理人费；经纪费
ALPZc: aggregate 总计；总数；总体数字
^|Oxl fS aggregate amount 总款额；总额
rf oLg aggregate assets and liabilities 总体资产与负债
"y#$| TMB aggregate at constant price 按固定价格计算的总体数字
_?mu2!X aggregate demand 总需求
n {=vP`V_ aggregate gross position 总持仓量
kOeW,:&65 aggregate limit 总限额
9Yd<_B# aggregate of salaries tax 合计薪俸税
%n T!u!# aggregate performance 总体表现；总体业绩
}z j_Pp aggregate supply 总体供应
E ekX |* aggregate surplus 总盈余
X` #vH8 aggregate total 整体总额
kwWDGA?zFB aggregate value 总值；合计价值
}-! 0d*I aggregated basis 合计基准
CKy' 8I9 aggregated net chargeable income 合计应课税入息实额
g2BE-0, R aggregation 合并计算；合计；总和
f{G
^b&x aggregation of incomes of husband and wife 夫妇入息合并计算
}~y
i6!w' aggregation of property 财产的总和
2w+w'Ag_R agio 差价；贴水
|!,;IoZ 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》
6|| zfH Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]]V|[g&aJ 《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》
^e1@o \] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Ja"?Pb 《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》
\0).
ODA( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
kq8.SvIb 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Uyj6Ij_Pj) agreement for a settlement 授产协议
@j=:V!g2O agreement for assignment 转让协议
`1{Y9JdQ agreement for sale 售卖协议；买卖协议
kc-=5l agreement for sale and purchase 买卖协议
g1Ed:V]_ agreement for the payment of interest 支付利息协议
=;ClOy9 agreement for the repayment of money 还款协议
s'b 4M e agreement of reinsurance 再保险协议
J;|a)Nw Agricultural Bank of China 中国农业银行
3K!(/,` air passenger departure tax 飞机乘客离境税
2RG6m=Y8y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
JuQwZ]3ed airport tax 机场税
kOdXbw9v alcohol duty 酒精税
{bHUZen
alienation 让与；让渡；转让
'
Dcj\=8 alimony 生活费；赡养费
;x%" o[[> All Ordinaries Index [AOI] 所有普通股指数
0Un?[O all risks 全险；综合险
`i`+yh>pc# All Sales Record for Stock Market 《股票市场成交报告》
hz :h>Hwy Allied Capital Resources Limited 新联财务有限公司
: e1kpQ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
n&OM~ Vs allocation letter 拨款信件
/9ctmW1!< allocation of fund 分配款项；预留款项
Znr@-=xZO* allocation of profit 利润分配；溢利分配
h?[|1.lJx( allocation warrant 拨款令
H xSq &j*F allotment 分配；配股
]-8WM5\qJM allotment notice 股份配售通知；配股通知
; NU-\<Q{ allotment of shares 股份分配
ja^ _Lh9 allowable 可获宽免；免税的
Yw] 7@ allowable business loss 可扣除的营业亏损
p<1y$=zS allowable expenses 可扣税的支出
$vrkxn allowance 免税额；津贴；备抵；准备金
&S,_Z/BS; allowance for debts 债项的免税额
[ ?%q,>F allowance for depreciation by wear and tear 耗损折旧免税额
HS[($ allowance for funeral expenses 殡殓费的免税额
ijsoY\V50 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
DA1?M' N allowance for repairs and outgoings 修葺及支出方面的免税额
hw$!LTB2 allowance to debtor 给债务人的津贴
.G.WPVE alteration of capital 资本更改
<d @9[]
alternate trustee 候补受托人
)fHr ]#v amalgamation 合并
&rG B58 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_ f'v>"K ambit of charges 征税范围；收费范围
G54J'*Z amended valuation 经修订的估值
gk6UV2nE? American Commodities Exchange 美国商品交易所
5r`rstV American Express Bank Limited 美国运通银行
dvZH ~mF American Stock Exchange 美国证券交易所
\ ?pyax8 amortization 摊销
,jOJ\WXP amount due from banks 存放银行同业的款项
Z:dp /M} amount due from banks abroad 存放海外银行同业的款项
T'9ZR,{F amount due from holding companies 控股公司欠款
om`T/@_, amount due from local banks 存放本港银行同业的款项
vf c:ok 1 amount due to banks 银行同业的存款
U.KQjBi amount due to banks abroad 海外银行同业的存款
w9{C"K?u= amount due to holding companies 控股公司存款
h Ta(^ amount due to local banks 本港银行同业的存款
+LF#XS@ amount due to outport banks 外埠银行同业的存款
RFM Ph<Ac amount for note issue 发行纸币的款额
E7t;p)x amount of bond 担保契据的款额
kk %3 2(By amount of consideration 代价款额
=hkYQq`Q amount of contribution 供款数额
=}vT>b amount of indebtedness 负债款额
MC* Hl`C amount of principal of the loan 贷款本金额
yEq7ueJ' amount of rates chargeable 应征差饷数额
-~mgct5 amount of share capital 股本额
Cm ZayV amount of sums assured 承保款额
s{-gsSmE amount of variation 变动幅度
CZ<T@k amount of vote 拨款数额
DcW?L^Mst amount payable 应付款额
ovdJ[bO amount receivable 应收款额
x;17}KV Amsterdam Stock Exchange 阿姆斯特丹证券交易所
g w"
\pD
analysis 分析
'v"= ancillary risk 附属风险
/]_ t-> annual account 周年帐目；周年帐目报表；年度决算；年结
qOwql(vX annual accounting date 年结日期
Snx!^ 4+MF annual allowance 每年免税额；年积金；年度津贴；年津
_!nsEG
VV annual balance 年度余额
t:2v`uk annual disposable income 每年可动用收入
flsejj$ annual estimates 周年预算
$-iEcxsi annual fee 年费
$ KK~KEZ2 annual general meeting 周年大会
Upe}9 xf annual growth rate 年增率；每年增长率
`eP C$Ovn annual long-term supplement 长期个案每年补助金
>Icr4?zq annual pensionable emolument 可供计算退休金的年薪
p49]{2GXb annual report 年报
zxbf h/= Annual Report on the Consumer Price Index 《消费物价指数年报》
/ad9Q~nJ annual return 周年报表；周年申报表；每年报税表格
w&q[%(G_ Annual Return Rules 《周年报表规则》
l3>S{ annual review of consumer prices 每年消费物价回顾
l4OrlS/ 5 annual roll-forward basis 逐年延展方式
" 8xAe0-4 annual salary 年薪
or/gx 3 annual statement 年度报表；年度决算表
,#K/+T Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
V !W.P annuitant 年金受益人
iwotEl0*{ annuity 年金
CD$#}Id annuity contract 年金合约
j/FLEsU!R annuity on human life 人寿年金
F5h/> antecedent debt 先前的债项
b:m+I
ante-dated cheque 倒填日期支票
IS2cU' anticipated expenditure 预期开支
6l#x1o; anticipated net profit 预期纯利
ZK5nN9` anticipated revenue 预期收入
KdkA@>L!; anti-inflation measure 反通货膨胀措施
J ^'El^F anti-inflationary stance 反通货膨胀立场
#BC"bY apparent deficit 表面赤字
md j%zJ8/ apparent financial solvency 表面偿债能力
l Qn"
6o1 apparent partner 表面合伙人
XKoY!Y\ application for personal assessment 个人入息课税申请书
{>]\< application of fund 资金应用
J|`0GDSn application to release as liquidator and to destruct the books of accounts and documents
O tG\Uw8 申请免除清盘人职务及毁灭帐簿与文件
TNX9Z)=>g appointed actuary 委任精算师
C($l'jd& appointed auditor 委任核数师；委任审计师
d1b] +A G4 appointed trustee 委任的受托人
;_o]$hV| appointer 委任人
B,%Vy!o apportioned pro rata 按比例分摊
x:Y9 z_)O apportionment 分配；分摊
sV\_DP/l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
vg z`+Zj*S apportionment formula 分摊方程式
3H,E8> Vd apportionment of estate duty 遗产税的分摊
,,H "?VO appraisal 估价；评估
mk-{@$Q Jb appreciable growth 可观增长
~>2uRjvkwB appreciable impact 显着影响
AK:cDKBO appreciable increase 可观增长
([>ecS@eO appreciation 增值；升值
z _!u t appreciation against other currencies 相对其他货币升值
Cf {F"o appreciation of the exchange value of Hong Kong dollar 港元汇值上升
rQ;w{8J\t appreciation tax 增值税
Q;M\fBQO}& appropriation 拨款；拨用；拨付
!`DRJ)h appropriation account 拨款帐目
rP@#_(22 Appropriation Bill 拨款法案
oMh$:jR $ appropriation-in-aid system 补助拨款办法
V Z(/g"9 approved assets 核准资产
{ e|qQ4~h approved basket stock 认可一篮子证券
/ f%mYL approved budget 核准预算
x 7j#@C approved charitable donation 认可慈善捐款
(O.%Xbx3 approved charitable institution 认可慈善机构
jL VJ+mu approved currency 核准货币；认可货币
`Q] N]mK approved estimates 核准预算
T1LYJ]5 approved estimates of expenditure 核准开支预算
Z;BS@e approved overseas insurer 核准海外保险人
N8<J'7% approved overseas trust company 核准海外信托公司
Sg#XcTG approved pooled investment fund 核准汇集投资基金
v^|U? approved provident fund scheme 认可公积金计划
v4$/LUJZ p approved provision 核准拨款
Y\|#Lu>B approved redeemable share 核准可赎回股份
mH*ldf;J;= approved regional stock 认可地区性证券
RNg?o [S approved retirement scheme 认可退休金计划
LP k @t^ [ approved subordinated loan 核准附属贷款
D3pz69W arbitrage 套戥；套汇；套利
Nw;qJ58@ arbitrageur 套戥者；套汇者
Xn7G2Yp arbitrary amount 临时款项
@AyteHK
arrangement 措施；安排；协定
| ,8z" g arrears 欠款
r p N b. arrears of pay 欠付薪酬
p/H.bG!z arrears of revenue 逾期未收税款；逾期未收的帐项
*}[\%u$ T articles of association 组织章程；组织细则；组织章程细则
4l D$'` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
TBlSZZ-55] ascertainment of profit 确定利润
e UPa5{P "Asia Clear" “亚洲结算系统”
j=\h|^gA Asia Commercial Bank Ltd. 亚洲商业银行有限公司
q18IqY*Lo Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8 xf n$ Asian Development Fund [ADF] 亚洲发展基金
+S z%2 Q Asian dollar bond 亚洲美元债券
[ .] x y Asian dollar market 亚洲美元市场
\o-9~C\c* Asian dollar rate 亚洲美元利率
"Zk# bQ2j Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7Mx F?
I Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
G- _h 2 asked price 沽盘；喊价；索价；卖方报价
-Ky<P<@ezm assessable income 应评税入息
_ ~q!<-Z assessable loss 应评税亏损
Hzm<KQ
g assessable profit 应评税利润
|tK_Bn assessable value 应评税值
Xe ;Eu assessed profit 估定利润
2x PkQOj3 assessed value 经评估价值
jb0wP01R assessment 评税；评定；估价；评税单
hw2'.}B"( assessment number 评税编号；估价编号
:P,g, assessment of additional tax 补加税评税
91I6-7# Xt assessment of performance 业绩评估；实绩评价
d|I_SI1 Assessor 评税主任
w&c6iFMd0 asset price bubbles 资产价格泡沫
n $Nw/ Vm asset-backed securities 具资产保证的证券
dO?zLc0f assets accretion 资产增值
'3%J hG)# assets and liabilities 资产与负债
qV;E% XkkS assets betterment statement 资产递增表；资产改进表
E[$"~|7|$ assets lending 实物放款；有抵押贷款
}~I( e assets of the company passing on the death 死者去世时转移的公司资产
n*gr(S assets pledged as security for liabilities 用作负债抵押的资产
ko-3`hX` assets portfolio 资产投资组合
w\V1pu^6@ assets price 资产价格
^$F Nu~ |K assets quality 资产质素
C8{bqmlm@ assets realization 资产变现
W D/\f$ 4 assets refinancing arrangement 资产再集资安排
[zC1LT Xe assets securitization 资产证券化
LDDg g
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assets situated outside Hong Kong 在香港以外地方的资产
z6IOVQ* r assets stripping 削减资产；拆卖资产
>-&B#Z^, assets value 资产值
L/J1; assignee 承让人
rt rPRR\:" assignment 转让；转让书；转让契
= 'W= assignment of interest 权益转让
64LX[8Ax# assignment of letters patent and trade mark 专利证书及商标转让
t]3> X assignment of property 物业转让；物业转让书
N>TmaUk assignment right 转让权
5VS};&f assignor 转让人
2Kkm-#p7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
uI 9eU O Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
kk`K)PESi associate member 附属会员
FmtgH1u:= associated body corporate 相联法人团体
DX2_} |$! associated company 相联公司；联属公司
AX%N:)_$| associated corporation 相联法团
.B+Bl/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4,, @o
公认会计师公会〔英国〕
JpRn)e'Z Association of Futures Exchange Brokers 香港期货经纪协会
b I -uF8" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
YujR}=B!/ association of underwriters 承保人组织
Aaw]=8 OI assumption of control 接管
oSf 6J:?*e assurance 担保；保险；转易；转易书
=.`:jZG assurance of interest 权益的转易
.Ei#mG-=}& at 19XX price 按一九ＸＸ年价格计算
sck.2 -f" at a discount 按赔价计算；按贴水价格计算；打折扣
ptc.JB6 at a premium 按溢价计算；按升水价格计算
#0"Pd8@ at call 通知付款；按通知
HJi
FlL3 at constant market price 按固定市价计算
n2(`O^yd7C at constant price 按固定价格计算
%A3ci[$g at cost 按成本计算
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9 !4 at current market price 按当时市价计算；按现时市价计算
zv -9z at current price 按当时价格计算；按现时价格计算
Zv0'OX~8i at factor cost 按要素成本计算；按生产要素成本计算
3 4
'[O at money-of-the-day price 按付款当日价格计算
}Ug O$1 at or better 按指定或较佳价位〔买卖指令〕
^, &' at par 按面值计算；平价
Al3*? H& at sight 见票即付
j 5gL 67B at the close 按收市盘
OcE,E6LD at the opening 按开市盘
N;HG@B!m attestation 见证；见证条款
J'E ?Z 0 at-the-money option 平价期权
FvJkb!5*e_ attorney 受权人；受托代表人
uhm 3}mWv attornment 新拥有人承认书
to{7B7t>q attributable profit 可归属利润
FfX*bqy attributable share value 可归属股份价值
dC/@OV)0# Auckland Stock Exchange 奥克兰证券交易所
S-[ S?&c` auction 拍卖
5^97#;Q;J" auctioneer 拍卖商
Z et80|q audit 审计；核数
&X6hOc:``\ Audit Commission 审计署
KJ 7-Vl> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7.*Mmx ~]= 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〕
=`k' , V _ audit review 帐目审查
Ov#G 7 a" Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
YmwXA e: audited account 审计帐目；经审计的帐目
tH(g;flO) audited annual account 经审计的周年帐目
z?t75#u9. audited balance sheet 经审计的资产负债表
k#n% at.g auditor 核数师；核数主任；审计师
xC9?Wt' auditor's certificate 核数师证明书；审计师证明书
U/A
[al auditor's report 核数师报告；审计师报告
Q0%s|8Jc Aussie bond 澳元债券
)SHB1U25{ austerity budget 紧缩预算
q $=[v Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;YZ'd"0v Australia All Ordinaries Index 澳洲所有普通股票指数
P}"T 3u \N Australian Dollar [AUD] 澳元
2Z-QVwa*U
Australian Options Market 澳大利亚期权市场
LMNm G]#! Australian Securities Commission 澳洲证券事务监察委员会
X G E.*aI Australian Society of Certified Practising Accountants 澳洲执业会计师公会
B2Kh~Xd Australian Stock Exchange 澳大利亚证券交易所
O Cn ra Austrian Schilling [ATS] 奥地利先令
5 FE& authentication 认证；鉴证
as(Zb*PdH authority to purchase 委托购买证；委购书
^vJy< authorization 认可；核准；授权；授权书
m7u" awM^ authorization by direction 指示授权
')TS'p,n authorization by instruction 指令授权
LvMA('4 authorization by warrant 令状授权
" H]R\xp authorization of unit trust 单位信托的认可
Mzw:c# authorized agent 指定代理人
"TVmxE%( authorized capital 法定资本
VHG}'r9KC% authorized clerk 出市员
=&)R2pLs* authorized dealer 认可交易商
;?y~ h$ authorized financial institution 认可财务机构
"-P z2QJY authorized fund 认可基金
pjma<^|F authorized fund house 获授权的基金公司；认可基金公司
C%|m[,Gx authorized institution 认可机构
xX@9wNY D authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
z 'V$)U$f authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Q\}Ck+d` a authorized insurer 获授权保险人；获认可承保人
JL [!8NyU authorized investment 特准投资项目
RN$>!b/ authorized person 获授权人
fRHzY?n9; authorized representative 获授权代表
O=jzz&E+ authorized share capital 法定股本
orn U8H` automated quotation system 自动报价系统
hrGX65> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
vnS8N 自动交易系统〔香港期货交易所有限公司〕
ijDXh y automatic adjustment mechanism 自动调整机制
^b4i9n,t1 automatic adjustment system 自动调整系统
P26"z))~d Automatic Clearing House 自动票据交换所
}D-jTZlC automatic exchange rates accumulation system 自动化汇率累集系统
!3{;oU%* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=mSu^q(l automatic teller machine [ATM] 自动柜员机
{gxP_> autopay 自动转帐
y#= j{ available assets 可用资产
HBZ6 Pj available fiscal reserve 现存财政储备
h"[:$~/UJ available profit 可用利润
n(i/jW~0w Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
nb ?(zDJ8 average 平均；平均数；海损
p K ^$^*# average basic salary 平均基本薪金
Qkw?Q V-`k average consumer expenditure 平均消费开支；一般消费开支
RRQIlI< average cost 平均成本
XM#nb$gl average cost of land production 增辟土地平均成本
de;CEm<n average daily turnover 平均每日成交额
S~R[*Gk_uT average daily wage rate 平均每日工资率
X3~` ~J average expenditure pattern 平均开支模式
B*9?mcP\ average growth rate 平均增长率
q,> C^p|2b average net fixed assets 固定资产平均净值
[7 NO !^ average of relatives 相对价格平均数
ou{V/?rb average price 平均价格
6J">@+ average propensity to consume 平均消费倾向；一般消费倾向
4dm0:,
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| 9p0" #4u average rate 平均率
-<sW`HpD' average revenue 平均收入；平均收益
+D O<M1uE average stock 平均库存；平均存货
; r NX average yearly rent 平均年租
9m\Y i avoidance of double taxation 避免双重课税
qz.l avoidance of tax 避税
