A:
^V$Ajt A share Ａ股；甲类股份
c:Wze*vI ; abatement of tax 减税；减扣免税额
b306&ZVEk ABN AMRO Bank N.V. 荷兰银行
J:&[ 59 above-the-line expenditure 线上项目支出；经常预算支出
< -W*$?^ above-the-line receipt 线上项目收入；经常预算收入
<\kr1qH H ABSA Asia Limited 南非联合亚洲有限公司
t yaA\F57 absolute change 绝对数值变更
iY"l}.7) absolute expenditure 实际开支
;q N+^;,2 absolute guideline figure 绝对准则数字
dT,o=8fg absolute interest 绝对权益
hW!)w absolute order of discharge 绝对破产解除令
P) 3mX.(} absolute profit margin 绝对利润幅度
OO[F E3F absolute value 实值；绝对值
^&y$Wd]6 absolutely vested interest 绝对既得权益
Hx ,0zS%> absorbed cost 已吸收成本；已分摊成本
2^i(gaXUQ absorption 吸收；分摊；合并
.9Y)AtJTS absorption rate 吸收率；摊配率；分摊率
AL>$HB$ ACB Finance Limited 亚洲商业财务有限公司
C8z{XSo acceptable form of reciprocity 合理的互惠条件
a!O0,y acceptable rate 适当利率；适当汇率
@v}/zS acceptance agreement 承兑协议
R<OI1,..r acceptance for honour 参加承兑
Y ')x/H acceptor 承兑人；接受人；受票人
W`c'=c acceptor for honour 参加承兑人
gz3pX#S accident insurance 意外保险
BcI |:qv| Accident Insurance Association of Hong Kong 香港意外保险公会
B^g ?=|{ accident insurance scheme 意外保险计划
rRFhGQq1m accident year basis 意外年度基准
XQw>EZdj_N accommodation 通融；贷款
Ja9e ^`i; accommodation bill 通融票据；空头票据
_%QhOY5tv" accommodation party 汇票代发人
=:~R=/ZXk account balance 帐户余额；帐户结余
K4kM M*D account book 帐簿
hdrm!aBd account collected in advance 预收款项
o"*AtGR+" account current book 往来帐簿
TqnT S0fx account of after-acquired property 事后取得的财产报告
~?(N account of defaulter 拖欠帐目
D-c`FG' account payable 应付帐款
EY tQw(!Q account payee only [A/C payee only] 只可转帐；存入收款人帐户
E~6c -Lw account receivable 应收帐款
>p"c>V& 8 account receivable report 应收帐款报表
?!+MM&c-n account statement 结单；帐单；会计财务报表
Mxv;k%l|E| account title 帐户名称；会计科目
R6(oZp h accountant's report 会计师报告
j:VbrR Accountant's Report Rules 会计师报告规则
#"B \U N accounting and auditing procedure 会计与审计程序；会计与核数程序
, N)/w1?I Accounting Arrangements 《会计安排》
]UmFhBR- accounting basis 会计基础
DP|D\+YyYA accounting by Official Receiver 破产管理署署长呈交的帐目
62zYRs\Y)X Accounting Circular 《会计通告》
-PfX0y9n accounting class 会计类别
}"|K(hq accounting date 记帐日期；会计结算日期
w 47tgPPk accounting for money 款项核算
nR-YrR*k Accounting Officer 会计主任
P09;ng67 accounting period 会计报告期；会计期
\pVXimam accounting policy 会计政策；会计方针
z*!%g[3I accounting practice 会计惯例
6}!#;@D~ accounting principle 会计准则
y2^Y /)
accounting record 会计记录
Rx }$0c0 accounting report 会计报告
R21b!Pd\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
):[7E( F= Accounting Society of China 中国会计学会
B&n<M]7 accounting statement 会计报表
A|<j X} accounting system 会计制度；会计系统
y#3j`. $3p accounting transaction 会计事项；帐务交易
H<Pt AYFS accounting treatment 会计处理
3 R.W >U accounting year 会计年度
3v1iy / / accretion 增值；添加
9[.8cg* accrual 应计项目；应累算数目
gMzcTmbc8 accrual basis 应计制；权责发生制
A\ HxDIU accrual basis accounting 应计制会计；权责发生制会计
d^{RQ accrue 应累算；应计
!1$])VQWI accrued benefit 应累算利益
6G[4rD& accrued charges 应计费用
J4f i' accrued cumulative preference share dividend 应累算的累积优先股股息
2#c<\s|C accrued expenses 应累算费用
ewctkI$,5 accrued interest payable 应付利息；应计未付利息
hhCrUn" accrued interest receivable 应收利息；应计未收利息
I|^;B 8 [ accrued right 累算权益
u>2
l7 PA| accruing profit 应累算的利润
]&lY%"U$i accumulated fiscal reserve 累积财政储备
\1D <!k\S accumulated profit 累积利润；滚存溢利
6WXRP;!Q accumulated reserve 累积储备
RBs-_o+ % accumulation of surplus income 累积收益盈余
/`wvx KX acquired assets 既得资产
@~ ^ 5l acquisition 收购；购置；取得
21K >`d \ acquisition cost 购置成本
`p2+&&]S acquisition expenses 购置费用
DtXrWS/ acquisition of 100% interest 收购全部股权
au:
fw acquisition of control 取得控制权
X= 5xh acquisition of fixed assets 购置固定资产
F8jd'OR acquisition of shell “买壳”
%A1o.{H acquisition price 收购价
|}B L F act of God 天灾
RtTJ5@V( acting partner 执事合伙人
|H;F7Y_ active market 买卖活跃的市场；交投畅旺的市场；旺市
7z JRJ*NB active partner 积极参与的合伙人
a_f ~N1kq active trading 交投活跃
mr*JJF0Z actual circulation 实际流通
hT`J1nNt actual cost 实际成本
5:Z0Pt actual expenditure 实际开支；实际支出
e2s]{o bf actual income 实际入息；实际收入；实际收益
D~S <U actual market 现货市场
*>7 > g" actual price 现货价；实际价格
_(%d( E2? actual profit 实际利润
HN=V"a actual quotation 实盘；实际价位；实际报价
$rv8K j+ actual year basis 按实际年度计算
6 Ypc` actuals 实货
e!N:,`R
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Mm.<r- b actuarial principle 精算原则
#@YPic"n7` actuarial report 精算师报告
l? Udn0F Actuarial Society of Hong Kong 香港精算学会
($au:'kU
actuarial valuation 精算师估值
$HHs ^tW actuary 精算师
-JMdE_h ad referendum agreement 暂定协议；有待覆核的协定
DS+}UO ad valorem duty 从价税；按值征税
-]/I73! b ad valorem duty system 从价税制
dP# |$1 ad valorem fee 从价费
^Cu\VV ad valorem tariff 从价关税
<"{qk2LS1 additional allowance 额外免税额
60P#,o @G additional amount for unexpired risk 未过期风险的额外款额
be]bZ
1f additional assessable profit 补加应评税利润
(G z b additional assessment 补加评税
"-e
\p lKj additional commitment 额外承担
z>58dA@f additional commitment vote 额外承担拨款
`Nz/O h7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+giyX7BPJ additional dependent parent allowance 供养父母额外免税额
7X0Lq }G@ additional provision 额外拨款
K0- ypU*P additional stamp duty 附加印花税
(D#B_`;- additional tax 补加税罚款；补加税款
|^: cG 4 e Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
H$=e
-L`@ adjudged bankrupt 被裁定破产
K &POyOvT adjudicated bankrupt 裁定破产人
-~s!73pDY adjudication fee 裁定费；评定印花税额手续费；评估契据费
|L%Z,:yO adjudication of bankruptcy 裁定破产；宣告破产
t[ubn+ adjudication of insolvency 裁定无力偿还债务
F_w
Z"e6 adjusted actual 经调整的实数；调整后的实数
M2PAy! J adjusted current assets 经调整的流动资产；调整后的流动资产
\|H!~) h$1 adjusted figure 经调整的数字；调整后的数额
d/PiiiFf, adjusted liabilities 经调整的负债；调整后的负债
En~5"yW5>] adjusted loss 经调整的亏损；调整后的亏损
3LAIl913 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
`|6'9 adjusted profit 经调整的利润；调整后的利润
{@eJtF+2 adjusted surplus 经调整的盈余额；调整后的盈余额
+ln9c adjusted value 经调整的价值；调整后的价值
LxYrl- adjustment 调整；修订；理算〔保险〕
$G8E 3|k adjustment centre 调剂中心
X &uTSgN adjustment lag 调整过程的时间差距；调整时差
p`b"-[93 adjustment mechanism 调整机制
&~8oQC-eF adjustment of loss 亏损调整
Sh/T , adjustment process 调整过程；调整程序
'Q|M'5' adjustment range 调整幅度
PPb7%2 r administered exchange rate 受管制汇率
XRcq hv Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(61EDKNd9 administration expenses 行政费用
g<l1zo`_ administration fee 手续费；行政费
6g 5#TpCh administration in bankruptcy 破产管理
O{QA administration order 遗产管理令
HBy[FYa4 administrator 管理人；遗产管理人
#bUXgn> administrator of the estate 遗产管理人
n,jKmA admission of debt 债项承认书
F20E_2;@@ admission of proof 接纳债权证明
1Yq?X: advance 放贷款项；垫付款项；预支款项；预付款项
Kf>A\l^X7 advance account 暂支帐目；预付款帐户
Lg KaPg$ advance compensation 预付补偿金
BcL{se9< advance from shareholder 股东垫款
k jg~n9#T advance pending reimbursement 预支以待日后付还
KV]X@7`@ advanced economy 先进经济体系
3 jGWkby0 advancement 预付；预付财产
q )Lu_6 mg advances warrant 垫款令
mkYqpD7 advancing 贷出
k,85Y$`' adverse balance 逆差
mtJ9nC adverse exchange 逆汇
+
,%&e advertisement addressed to shareholders 在报章刊登的致股东通告
4,sJE2"[9 advice for collection 托收通知书
I%r{]-Obr- advice of drawing 提款通知书；汇票通知书
w\(.3W7 advice of payment 付款通知
$CY~5A `l9 Advisory Committee [Securities and Futures Commission]
)[PtaPWeT 谘询委员会〔证券及期货事务监察委员会〕
isQ[ Gc!8 Advisory Committee on Diversification 经济多元化谘询委员会
SO IHePmwK affidavit 誓章；遗产申报誓章
W{5#@_pL affidavit of no receipt 述明无收款的誓章
RZHd9v$ affiliate 联号；联营公司；附属公司
S4' affiliated company 附属公司；联号；联营公司
6eT5ktf affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zfc'=ODX affordability 负担能力
xfpa]Z African Development Bank [AfDB] 非洲开发银行
$K]m{ after-acquired property 事后取得的财产
Gcdd3W`O after-hours dealing 市后交易
hM;lp1l after-tax profit 税后盈利；税后利润；税后溢利
ePr&!Tz# agency agreement 代理协议
/LvRP yj@ agency expenses 代理机构的开支
$* AYcy7 agency fee 代理费
{>R:v H 8 Agency Law 《代理法》
4? ICy/,U- agent 代理人；承销人
;LG#.~f agent of company 公司代理人
e4!:c^? agent's fee 代理人费；经纪费
<g1 hxfKx5 aggregate 总计；总数；总体数字
t/cY=Wp aggregate amount 总款额；总额
l uo aggregate assets and liabilities 总体资产与负债
t; 4]cg:_ aggregate at constant price 按固定价格计算的总体数字
L;*ljZ^c aggregate demand 总需求
1Md aggregate gross position 总持仓量
n;@bLJ$W aggregate limit 总限额
%/|9@e r aggregate of salaries tax 合计薪俸税
ToJ$A`_!` aggregate performance 总体表现；总体业绩
*VFf.aPwYi aggregate supply 总体供应
EK;YiJ aggregate surplus 总盈余
vbb 5f #WZ aggregate total 整体总额
^lA=* jY( aggregate value 总值；合计价值
D)j(,vt aggregated basis 合计基准
9f hsIe
aggregated net chargeable income 合计应课税入息实额
DVSL [p?_ aggregation 合并计算；合计；总和
P(H8[ , aggregation of incomes of husband and wife 夫妇入息合并计算
^G4 P y<s aggregation of property 财产的总和
mS~o?q-n agio 差价；贴水
F<qz[,]|-j Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
K
P Oa|$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
do*EKo 《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》
~$)2s7
O Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
M}yDXJx 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
"JlpU-8[0@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
AS
=?@2 q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_H j!2 ' agreement for a settlement 授产协议
jN[`L%Qm agreement for assignment 转让协议
,1 [q^-9 agreement for sale 售卖协议；买卖协议
&Xf^Iu agreement for sale and purchase 买卖协议
%Z) :>' agreement for the payment of interest 支付利息协议
l|kSsP:GO agreement for the repayment of money 还款协议
9y<*8bI agreement of reinsurance 再保险协议
Dp) =0<$y Agricultural Bank of China 中国农业银行
qU#1i:(F* air passenger departure tax 飞机乘客离境税
A-ZN F4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Bj1? x airport tax 机场税
yXHUJgjl/ alcohol duty 酒精税
(NF~Ck$#q alienation 让与；让渡；转让
IOq wCD[ alimony 生活费；赡养费
3Nq N \5B: All Ordinaries Index [AOI] 所有普通股指数
w8U&ls 1b all risks 全险；综合险
M<kj_.
All Sales Record for Stock Market 《股票市场成交报告》
Urr@a/7 Allied Capital Resources Limited 新联财务有限公司
~N<4L>y< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&e#~<Wm82 allocation letter 拨款信件
K `u(/kz/< allocation of fund 分配款项；预留款项
Y 8-86 *zC allocation of profit 利润分配；溢利分配
8W,Jh8N6 allocation warrant 拨款令
-uMSe~ allotment 分配；配股
rA%usaW allotment notice 股份配售通知；配股通知
;[=8B \? allotment of shares 股份分配
#a'Ex=%rM allowable 可获宽免；免税的
YoBPLS`K allowable business loss 可扣除的营业亏损
L?WFm n allowable expenses 可扣税的支出
x KuRh}^K allowance 免税额；津贴；备抵；准备金
{L/ tst#C allowance for debts 债项的免税额
d@XV:ae allowance for depreciation by wear and tear 耗损折旧免税额
M%2+ y5 allowance for funeral expenses 殡殓费的免税额
Wu[&Wv~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`w.n]TR allowance for repairs and outgoings 修葺及支出方面的免税额
o<COm9)i allowance to debtor 给债务人的津贴
3?V _BUoON alteration of capital 资本更改
gW)3e1a alternate trustee 候补受托人
BD_Iz A<wK amalgamation 合并
YjxF}VI~< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
k <=//r ambit of charges 征税范围；收费范围
ST:A<Da" amended valuation 经修订的估值
|wiqGzAr{ American Commodities Exchange 美国商品交易所
S |7!{} American Express Bank Limited 美国运通银行
zO ).T
M_ American Stock Exchange 美国证券交易所
=&ks)MH- amortization 摊销
"Zl 5 < amount due from banks 存放银行同业的款项
!F A] amount due from banks abroad 存放海外银行同业的款项
UNom- amount due from holding companies 控股公司欠款
Tn*9lj4 amount due from local banks 存放本港银行同业的款项
nbm&wa[ amount due to banks 银行同业的存款
ADDSCY=, amount due to banks abroad 海外银行同业的存款
v"b+$* amount due to holding companies 控股公司存款
*AO,^R&e. amount due to local banks 本港银行同业的存款
FbS |~Rp~ amount due to outport banks 外埠银行同业的存款
gtk7 )Uh amount for note issue 发行纸币的款额
^p[rc@ + amount of bond 担保契据的款额
]P .'>4 amount of consideration 代价款额
/fZe WU0W amount of contribution 供款数额
vk77B(u amount of indebtedness 负债款额
D8Ykg >B;& amount of principal of the loan 贷款本金额
2 NC.Z; amount of rates chargeable 应征差饷数额
[@J/eWB amount of share capital 股本额
w80oXXs[# amount of sums assured 承保款额
7gj4j^a^]{ amount of variation 变动幅度
3Dng 1} amount of vote 拨款数额
K@I
D/]PF amount payable 应付款额
YB(Q\hT~\; amount receivable 应收款额
/|tJ6T1LrB Amsterdam Stock Exchange 阿姆斯特丹证券交易所
06O2:5zF analysis 分析
z\K"Rg~J ancillary risk 附属风险
@ ;*Ksy@1O annual account 周年帐目；周年帐目报表；年度决算；年结
kW;+|qs^ annual accounting date 年结日期
,]9P{k]O annual allowance 每年免税额；年积金；年度津贴；年津
?[ @J8 annual balance 年度余额
K#6P}tf annual disposable income 每年可动用收入
w>pq+og& annual estimates 周年预算
jrr EAp annual fee 年费
F* IzQ(#HW annual general meeting 周年大会
5gYR wu f annual growth rate 年增率；每年增长率
Uwf + annual long-term supplement 长期个案每年补助金
"I3@m%qv annual pensionable emolument 可供计算退休金的年薪
OLyf8&AU@ annual report 年报
;_c; 0) Annual Report on the Consumer Price Index 《消费物价指数年报》
b$N 2z annual return 周年报表；周年申报表；每年报税表格
Q6PHpaj Annual Return Rules 《周年报表规则》
\pPY37l annual review of consumer prices 每年消费物价回顾
&dqLP9 5 annual roll-forward basis 逐年延展方式
8&GBV_`I annual salary 年薪
-`'I{g&A annual statement 年度报表；年度决算表
v- 2:(I V 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
J\ +0[~~ annuitant 年金受益人
ns9U/ :L annuity 年金
(?n=33}Ci annuity contract 年金合约
kVkU)hqR annuity on human life 人寿年金
.B7,j %1r antecedent debt 先前的债项
J%u=Ucdh ante-dated cheque 倒填日期支票
Vr ]id anticipated expenditure 预期开支
Z InpMp anticipated net profit 预期纯利
%KsEB*' " anticipated revenue 预期收入
j'Gt&\4 anti-inflation measure 反通货膨胀措施
%RTBV9LIXr anti-inflationary stance 反通货膨胀立场
dM h:ulIY> apparent deficit 表面赤字
`F-/QX[: apparent financial solvency 表面偿债能力
Px4) >/ z, apparent partner 表面合伙人
6</xL9#/ application for personal assessment 个人入息课税申请书
e%svrJ2 application of fund 资金应用
e^8 O_VB application to release as liquidator and to destruct the books of accounts and documents
nE Jq_ 申请免除清盘人职务及毁灭帐簿与文件
z wh e appointed actuary 委任精算师
f86XkECZ;` appointed auditor 委任核数师；委任审计师
^X=ar TE appointed trustee 委任的受托人
p2#)A" appointer 委任人
?^7t'`z k apportioned pro rata 按比例分摊
(ceNO4"cZ apportionment 分配；分摊
g2BHHL;` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
SEo'(-5 apportionment formula 分摊方程式
Zq^At+8+ apportionment of estate duty 遗产税的分摊
t>L;kRujVJ appraisal 估价；评估
vmU@^2JSJ appreciable growth 可观增长
J=\HO8E6> appreciable impact 显着影响
#*D)Q/k appreciable increase 可观增长
&q3"g*q appreciation 增值；升值
$|L
Sx appreciation against other currencies 相对其他货币升值
VrHv)lUr appreciation of the exchange value of Hong Kong dollar 港元汇值上升
,kiv>{ appreciation tax 增值税
b LB:MW\% appropriation 拨款；拨用；拨付
I5`4 Al appropriation account 拨款帐目
zZ7;jyD Appropriation Bill 拨款法案
T5R-B=YWu appropriation-in-aid system 补助拨款办法
Hkk/xNP approved assets 核准资产
{
d=^}-^ approved basket stock 认可一篮子证券
^hG-~z< approved budget 核准预算
02f ~En}>6 approved charitable donation 认可慈善捐款
H['N approved charitable institution 认可慈善机构
hW%TM3l} approved currency 核准货币；认可货币
4;w;'3zq approved estimates 核准预算
|ax 3sAg approved estimates of expenditure 核准开支预算
lAS#874dE approved overseas insurer 核准海外保险人
)SaG H3~*C approved overseas trust company 核准海外信托公司
!`k1:@NZ approved pooled investment fund 核准汇集投资基金
9%k2'iV7 approved provident fund scheme 认可公积金计划
wVX[)E\J approved provision 核准拨款
|WQBD B`W approved redeemable share 核准可赎回股份
GOj-)i/_ approved regional stock 认可地区性证券
SOs:]U-T3 approved retirement scheme 认可退休金计划
&T+atL `N approved subordinated loan 核准附属贷款
q]\:P.x!> arbitrage 套戥；套汇；套利
GD&uQ`Y5 arbitrageur 套戥者；套汇者
ls_'' )yp arbitrary amount 临时款项
aEFJ;n7m arrangement 措施；安排；协定
NvD7Krqwa arrears 欠款
S{Kiy#ltWc arrears of pay 欠付薪酬
c-x,fS"&W arrears of revenue 逾期未收税款；逾期未收的帐项
~xbe~$$Q@ articles of association 组织章程；组织细则；组织章程细则
)#EGTRdo Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
qaqBOHI6G ascertainment of profit 确定利润
k|v3.< - "Asia Clear" “亚洲结算系统”
=qoWCmg"& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
O)C\v F# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)s)I2 Z+ Asian Development Fund [ADF] 亚洲发展基金
bo,_&4? Asian dollar bond 亚洲美元债券
-0d0t! Asian dollar market 亚洲美元市场
\(3y7 D Asian dollar rate 亚洲美元利率
aKV$pC<[o Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9"@\s$
OBk Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<>n0arAn asked price 沽盘；喊价；索价；卖方报价
xVf| G_5$ assessable income 应评税入息
a_[Eh f E assessable loss 应评税亏损
teOe# * assessable profit 应评税利润
N@ ; ?CKU assessable value 应评税值
T!-\@PB ! assessed profit 估定利润
3RiWZN assessed value 经评估价值
9V'%<pk''( assessment 评税；评定；估价；评税单
a:+{f& assessment number 评税编号；估价编号
bo<~jb{ assessment of additional tax 补加税评税
_ftI*ni:< assessment of performance 业绩评估；实绩评价
b[__1E9v' Assessor 评税主任
NWP5If|'X asset price bubbles 资产价格泡沫
ZufR {^W asset-backed securities 具资产保证的证券
]fm'ZY& assets accretion 资产增值
JBD7h5|Lc assets and liabilities 资产与负债
"C ?#SO
B assets betterment statement 资产递增表；资产改进表
7wWFr assets lending 实物放款；有抵押贷款
=AsEZ)" _ assets of the company passing on the death 死者去世时转移的公司资产
".f ;+wH assets pledged as security for liabilities 用作负债抵押的资产
zuP B6W ^ assets portfolio 资产投资组合
+QB"8- assets price 资产价格
OBgkpx*Q assets quality 资产质素
9 ^o-EC!_ assets realization 资产变现
|D '4uN8\ assets refinancing arrangement 资产再集资安排
-Bt k 3 assets securitization 资产证券化
ioa U*% assets situated outside Hong Kong 在香港以外地方的资产
C #QpQg2 assets stripping 削减资产；拆卖资产
-T!f,g3vW assets value 资产值
%/EVUN9= assignee 承让人
)Z[ft assignment 转让；转让书；转让契
J`^ag' assignment of interest 权益转让
xE1 eT, assignment of letters patent and trade mark 专利证书及商标转让
eD-#b| assignment of property 物业转让；物业转让书
M-\Y"]s W assignment right 转让权
1m+p;T $ assignor 转让人
-H QQw$ associate 有联系的人；有关连人士；相联者；合伙人；联系人
,?PTcQF Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w'L\?pI associate member 附属会员
832 v"k CD associated body corporate 相联法人团体
hhb?6]Z/ associated company 相联公司；联属公司
0fc/wfv < associated corporation 相联法团
|l Xc0"H[o Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Pf*^ZB% 公认会计师公会〔英国〕
l;af~ef)' Association of Futures Exchange Brokers 香港期货经纪协会
n 9\
C2r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
- *F(7$ association of underwriters 承保人组织
H|,Oswk~- assumption of control 接管
.e3NnOzyxS assurance 担保；保险；转易；转易书
p/(~IC "!J assurance of interest 权益的转易
1 D16 at 19XX price 按一九ＸＸ年价格计算
f5F@^QXQ at a discount 按赔价计算；按贴水价格计算；打折扣
vesJEaw7 at a premium 按溢价计算；按升水价格计算
nYWvTvZ at call 通知付款；按通知
CxGx8*<X at constant market price 按固定市价计算
(Lo%9HZ1Mx at constant price 按固定价格计算
(E/lIou at cost 按成本计算
-yR.<KnL at current market price 按当时市价计算；按现时市价计算
[FK<9 6.nt at current price 按当时价格计算；按现时价格计算
Tq NadHQ at factor cost 按要素成本计算；按生产要素成本计算
b'P eH\h{ at money-of-the-day price 按付款当日价格计算
v4?x.I at or better 按指定或较佳价位〔买卖指令〕
xAafm<L@! at par 按面值计算；平价
6}75iIKi at sight 见票即付
J%V-Q>L at the close 按收市盘
PpV'F[|,r at the opening 按开市盘
6Ztq attestation 见证；见证条款
, \X@~ j at-the-money option 平价期权
'#LQ N<"4 attorney 受权人；受托代表人
lAzj N~V attornment 新拥有人承认书
uqM yoIc attributable profit 可归属利润
ex+\nD>t4 attributable share value 可归属股份价值
[v$0[IuY, Auckland Stock Exchange 奥克兰证券交易所
/ y A7%2 auction 拍卖
1mfs 4 auctioneer 拍卖商
:`E8Z:-R audit 审计；核数
0OT\"O~S[ Audit Commission 审计署
^F2b
hXE Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
I+Jm>XN 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〕
Qd=^S^}( audit review 帐目审查
*4U^0e Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?I/qE='* audited account 审计帐目；经审计的帐目
v.Q(v\KV5 audited annual account 经审计的周年帐目
?|WoIV. audited balance sheet 经审计的资产负债表
4Y, R-+f auditor 核数师；核数主任；审计师
+ zrAG 24q auditor's certificate 核数师证明书；审计师证明书
zS\E/. X2 auditor's report 核数师报告；审计师报告
9Q(+ZG=JkV Aussie bond 澳元债券
u\LiSGePN austerity budget 紧缩预算
{g2@6ct Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
lE!a Australia All Ordinaries Index 澳洲所有普通股票指数
BYTnrPA&Z; Australian Dollar [AUD] 澳元
?6L&WB Australian Options Market 澳大利亚期权市场
%)[+%57{ Australian Securities Commission 澳洲证券事务监察委员会
!:|Td Yrmj Australian Society of Certified Practising Accountants 澳洲执业会计师公会
fGw^:,B Australian Stock Exchange 澳大利亚证券交易所
X/z6"*(|/ Austrian Schilling [ATS] 奥地利先令
AX? fuDLs authentication 认证；鉴证
T21ky>8E authority to purchase 委托购买证；委购书
ymeg r(9&K authorization 认可；核准；授权；授权书
_<=S_ <$2 authorization by direction 指示授权
}"|"Q7H authorization by instruction 指令授权
d)@< W1; authorization by warrant 令状授权
~/ 8M 3k/ authorization of unit trust 单位信托的认可
nB%;S authorized agent 指定代理人
Q:|l`*.R authorized capital 法定资本
XYS'.6k( authorized clerk 出市员
'fcMuBc+ 4 authorized dealer 认可交易商
# 6AFdNy authorized financial institution 认可财务机构
~XyW&@ authorized fund 认可基金
~7$&WzD authorized fund house 获授权的基金公司；认可基金公司
t~E<j+<2B authorized institution 认可机构
7_.11$E=H authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Aub]IO~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$we]91(: : authorized insurer 获授权保险人；获认可承保人
M
t*6}Cl authorized investment 特准投资项目
2$14q$eb authorized person 获授权人
&?uz`pv2 authorized representative 获授权代表
f' <Q.Vh< authorized share capital 法定股本
3I!?e!y3( automated quotation system 自动报价系统
S#-wl2z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
kloR#?8A 自动交易系统〔香港期货交易所有限公司〕
a@@M+9Q automatic adjustment mechanism 自动调整机制
]J* , g, automatic adjustment system 自动调整系统
s0*0 'f Automatic Clearing House 自动票据交换所
r6;$1 K*0 automatic exchange rates accumulation system 自动化汇率累集系统
bn(`O1r[( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
QJ
F=UB automatic teller machine [ATM] 自动柜员机
1VF
autopay 自动转帐
tV_t6x_. available assets 可用资产
"F3]X)} available fiscal reserve 现存财政储备
<W`#gn 0b6 available profit 可用利润
V~T@6S Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.MVY B\6Q0 average 平均；平均数；海损
QD TBWM% average basic salary 平均基本薪金
zW}[+el } average consumer expenditure 平均消费开支；一般消费开支
Fhv2V,nZ< average cost 平均成本
>Jw6l0z average cost of land production 增辟土地平均成本
6 5oWD- average daily turnover 平均每日成交额
W xk x,q? average daily wage rate 平均每日工资率
c(U average expenditure pattern 平均开支模式
F$Ca ;cP" average growth rate 平均增长率
jSOS} != average net fixed assets 固定资产平均净值
\eGKkSy average of relatives 相对价格平均数
f`8OM}un& average price 平均价格
H{?9CxYa average propensity to consume 平均消费倾向；一般消费倾向
O1D6^3w average propensity to save 平均储蓄倾向；一般储蓄倾向
WK pA| average rate 平均率
!j1[$% =# average revenue 平均收入；平均收益
Q \]Xm> average stock 平均库存；平均存货
R//$r%a average yearly rent 平均年租
.6m "'m0; avoidance of double taxation 避免双重课税
aup6?'G; avoidance of tax 避税
