A:
dw!cDfT+ A share Ａ股；甲类股份
*1KrI9i abatement of tax 减税；减扣免税额
V1j5jjck ABN AMRO Bank N.V. 荷兰银行
bgjo_!J+Pp above-the-line expenditure 线上项目支出；经常预算支出
/r Hd9^Y above-the-line receipt 线上项目收入；经常预算收入
3R[5prE< ABSA Asia Limited 南非联合亚洲有限公司
Q0_UBm^f absolute change 绝对数值变更
{\L /?# absolute expenditure 实际开支
Vn6 g(:\w absolute guideline figure 绝对准则数字
b}9Ry" absolute interest 绝对权益
g G^K\+S absolute order of discharge 绝对破产解除令
G_~w0r# absolute profit margin 绝对利润幅度
d-=/@N!4e absolute value 实值；绝对值
l(@UpV- absolutely vested interest 绝对既得权益
G~I@'[ur absorbed cost 已吸收成本；已分摊成本
Q!: J.J absorption 吸收；分摊；合并
/K"koV; absorption rate 吸收率；摊配率；分摊率
4cni_m] ACB Finance Limited 亚洲商业财务有限公司
bCF"4KXK acceptable form of reciprocity 合理的互惠条件
[g:ZIl4p\P acceptable rate 适当利率；适当汇率
# xS8 acceptance agreement 承兑协议
)q\|f_ acceptance for honour 参加承兑
~ b ;%J: acceptor 承兑人；接受人；受票人
r-+ .Ax4L" acceptor for honour 参加承兑人
. j}dk.#h accident insurance 意外保险
1#9 Q1@'OS Accident Insurance Association of Hong Kong 香港意外保险公会
MGd 7Ont accident insurance scheme 意外保险计划
spV/+j y{ accident year basis 意外年度基准
9 BP ucXK accommodation 通融；贷款
#AzZ4<;7 accommodation bill 通融票据；空头票据
;k<g# She accommodation party 汇票代发人
@O/-~, E68 account balance 帐户余额；帐户结余
%W=S*"e- account book 帐簿
u +GtH;<; account collected in advance 预收款项
Yqy7__v m account current book 往来帐簿
9 GuG"^08 account of after-acquired property 事后取得的财产报告
D}wM$B@S account of defaulter 拖欠帐目
Lc!%
3,#. account payable 应付帐款
G _{x)@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
1;R1Fj& account receivable 应收帐款
V6Y:l9 account receivable report 应收帐款报表
$UAmUQg)}_ account statement 结单；帐单；会计财务报表
e`fN+ account title 帐户名称；会计科目
CfA^Xp@vc accountant's report 会计师报告
Y= l91dxGI Accountant's Report Rules 会计师报告规则
Cyg\FHs accounting and auditing procedure 会计与审计程序；会计与核数程序
WUSkN;idVG Accounting Arrangements 《会计安排》
MMglo3 accounting basis 会计基础
4
e1=b, accounting by Official Receiver 破产管理署署长呈交的帐目
^ 9
gFW $] Accounting Circular 《会计通告》
8o-*s+EY"& accounting class 会计类别
NuKktQ d accounting date 记帐日期；会计结算日期
0 V:z(r accounting for money 款项核算
V^WR(Q} Accounting Officer 会计主任
TpLlbsd accounting period 会计报告期；会计期
"k (Ee accounting policy 会计政策；会计方针
f:gXXigY, accounting practice 会计惯例
NWuS/Ur`9 accounting principle 会计准则
"M D accounting record 会计记录
pt&(c[ accounting report 会计报告
y|1,h}H^n Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(-tF=wR,W Accounting Society of China 中国会计学会
Gk0f#; accounting statement 会计报表
A>8uLO G} accounting system 会计制度；会计系统
445}Yw5;9 accounting transaction 会计事项；帐务交易
=#|| &1U$ accounting treatment 会计处理
q$Z.5EN accounting year 会计年度
,lLkAd?q accretion 增值；添加
#wL}4VN accrual 应计项目；应累算数目
gwtR<2 ,p accrual basis 应计制；权责发生制
1H{M0e accrual basis accounting 应计制会计；权责发生制会计
Nh7 +Vl accrue 应累算；应计
|'xVU8 accrued benefit 应累算利益
gf()NfUvRH accrued charges 应计费用
."<mL}Fi( accrued cumulative preference share dividend 应累算的累积优先股股息
>
Q+Bw"W< accrued expenses 应累算费用
]4 2bd accrued interest payable 应付利息；应计未付利息
S+G!o]&2 accrued interest receivable 应收利息；应计未收利息
{k=H5<FV accrued right 累算权益
h=uwOi6} accruing profit 应累算的利润
dHV3d'.P accumulated fiscal reserve 累积财政储备
I6d4<#Q@L accumulated profit 累积利润；滚存溢利
s+;J `_M accumulated reserve 累积储备
^| L@f accumulation of surplus income 累积收益盈余
a%a_sR\) acquired assets 既得资产
%y {#fZHc acquisition 收购；购置；取得
=J d ('r acquisition cost 购置成本
3VZeUOxY\W acquisition expenses 购置费用
Zb<IZ)i# 1 acquisition of 100% interest 收购全部股权
SnsOuC5Ah acquisition of control 取得控制权
kYBy\ acquisition of fixed assets 购置固定资产
7jIye 8Zi8 acquisition of shell “买壳”
S3rN]!B+ acquisition price 收购价
qi7(RL_N act of God 天灾
rnvKfTpZDU acting partner 执事合伙人
&L[7jA'[J active market 买卖活跃的市场；交投畅旺的市场；旺市
1'wwwxe7 active partner 积极参与的合伙人
u-g2*(ZT active trading 交投活跃
O`_!G`E actual circulation 实际流通
aV?dy4o$ actual cost 实际成本
M8 oCh actual expenditure 实际开支；实际支出
^sR]w]cz. actual income 实际入息；实际收入；实际收益
8.4 1EKr2 actual market 现货市场
J0@<6~V6o actual price 现货价；实际价格
bM[!E 8dF actual profit 实际利润
<u2 rb6 actual quotation 实盘；实际价位；实际报价
Fdsaf[3[v actual year basis 按实际年度计算
'k[O?} actuals 实货
spIkXEK actuarial investigation 精算调查
B -XM(C j actuarial principle 精算原则
O(U 'G|
actuarial report 精算师报告
ZSC Zt&2v Actuarial Society of Hong Kong 香港精算学会
tJ >|t hk actuarial valuation 精算师估值
jU\v g;nr actuary 精算师
?;Ck]l#5ys ad referendum agreement 暂定协议；有待覆核的协定
+cS%b}O`$ ad valorem duty 从价税；按值征税
-F.A1{l[. ad valorem duty system 从价税制
UV}\#86! ad valorem fee 从价费
,f
..46G ad valorem tariff 从价关税
/, v>w, additional allowance 额外免税额
0Q^ -d+! additional amount for unexpired risk 未过期风险的额外款额
dLb9p"EE# additional assessable profit 补加应评税利润
\mRRx#-r% additional assessment 补加评税
Y0`@$d&n additional commitment 额外承担
OU&esw W additional commitment vote 额外承担拨款
wLyQ <[$ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
o G5 :]/F additional dependent parent allowance 供养父母额外免税额
* 7: )k additional provision 额外拨款
kigq(a additional stamp duty 附加印花税
TX7B (JZD additional tax 补加税罚款；补加税款
NjT#p8d X Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
gd~# uR\ adjudged bankrupt 被裁定破产
zrD];DP adjudicated bankrupt 裁定破产人
&?\'Z~B4 adjudication fee 裁定费；评定印花税额手续费；评估契据费
> <cK adjudication of bankruptcy 裁定破产；宣告破产
2$8#ePyq* adjudication of insolvency 裁定无力偿还债务
(#6E{@eq adjusted actual 经调整的实数；调整后的实数
2
MFGKz O adjusted current assets 经调整的流动资产；调整后的流动资产
"vVL52HwB adjusted figure 经调整的数字；调整后的数额
:2#8\7IU^' adjusted liabilities 经调整的负债；调整后的负债
r83chR9 adjusted loss 经调整的亏损；调整后的亏损
Q"UWh~ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
29P vPR6 adjusted profit 经调整的利润；调整后的利润
n{oRmw- adjusted surplus 经调整的盈余额；调整后的盈余额
`uRf*- adjusted value 经调整的价值；调整后的价值
'_)NI adjustment 调整；修订；理算〔保险〕
=Kdd+g! adjustment centre 调剂中心
Z]-C,8MM adjustment lag 调整过程的时间差距；调整时差
NPjh2 AJm adjustment mechanism 调整机制
hZ_0lX} adjustment of loss 亏损调整
^zjQ(ca@"x adjustment process 调整过程；调整程序
0@;k D]Z adjustment range 调整幅度
uMW5F-~-+ administered exchange rate 受管制汇率
b"x[+&%i Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
q^nSYp# administration expenses 行政费用
B{IYVviiP administration fee 手续费；行政费
4 Y>v+N^ administration in bankruptcy 破产管理
xs jJ8>G administration order 遗产管理令
.O9 A[s< administrator 管理人；遗产管理人
>
"G H Li administrator of the estate 遗产管理人
X
?p_O2#k admission of debt 债项承认书
S,&tKDJn admission of proof 接纳债权证明
GtZkzVqLd advance 放贷款项；垫付款项；预支款项；预付款项
iO^z7Y7 advance account 暂支帐目；预付款帐户
!_{2\ & advance compensation 预付补偿金
s D V*k4 advance from shareholder 股东垫款
utk'j oo advance pending reimbursement 预支以待日后付还
F$ a?} } advanced economy 先进经济体系
UO-<~DgH advancement 预付；预付财产
FQ N w89g advances warrant 垫款令
)3O0: ]<H advancing 贷出
y?BzZ16\bL adverse balance 逆差
b?&=gm%oU adverse exchange 逆汇
YLc 2:9 advertisement addressed to shareholders 在报章刊登的致股东通告
<a>\.d9#)7 advice for collection 托收通知书
$,+'|_0yM advice of drawing 提款通知书；汇票通知书
b}P5*}$:9" advice of payment 付款通知
cp|&&q Advisory Committee [Securities and Futures Commission]
5 fGUJ[F= 谘询委员会〔证券及期货事务监察委员会〕
@D.]P Zf Advisory Committee on Diversification 经济多元化谘询委员会
lNV%R( affidavit 誓章；遗产申报誓章
MZ_+ doN affidavit of no receipt 述明无收款的誓章
I W_:nm6 affiliate 联号；联营公司；附属公司
b"Ep? =*5 affiliated company 附属公司；联号；联营公司
z!09vDB^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'8g/^Y@ affordability 负担能力
m#[tY >Q[b African Development Bank [AfDB] 非洲开发银行
;1Kxqp z_i after-acquired property 事后取得的财产
;bJ2miO"e after-hours dealing 市后交易
Ydv\a6 after-tax profit 税后盈利；税后利润；税后溢利
!6:q#B* agency agreement 代理协议
F">>,Oc)U" agency expenses 代理机构的开支
<,S0C\la= agency fee 代理费
Y~=]RCg Agency Law 《代理法》
s
} P-4Sg agent 代理人；承销人
A=X2zm>9 agent of company 公司代理人
.hh 2II agent's fee 代理人费；经纪费
Up|\&2_ aggregate 总计；总数；总体数字
I0\}S [+ H aggregate amount 总款额；总额
-"L)<J@gQ? aggregate assets and liabilities 总体资产与负债
QiU!;!s aggregate at constant price 按固定价格计算的总体数字
"Fv6u]Rv aggregate demand 总需求
Q >gU( aggregate gross position 总持仓量
B"O5P> aggregate limit 总限额
B!jINOg aggregate of salaries tax 合计薪俸税
[ e4)"A" aggregate performance 总体表现；总体业绩
!x9j~D'C` aggregate supply 总体供应
wE K@B&DV aggregate surplus 总盈余
)N
QtjB$ aggregate total 整体总额
[,_M@g3 aggregate value 总值；合计价值
-la~p~8 aggregated basis 合计基准
J90q\ _dY. aggregated net chargeable income 合计应课税入息实额
+ ~ro*{3 aggregation 合并计算；合计；总和
Yuy7TeJRx aggregation of incomes of husband and wife 夫妇入息合并计算
[0GM!3YJ7 aggregation of property 财产的总和
*b" ( r|Ko agio 差价；贴水
|=.z0{A7H 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》
<DS+"# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W-Cf #o 《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》
^&t(O1.- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Qi^MfHW 《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》
+NR n>1] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
hA`>SkO 《香港政府和大韩民国政府关于相互促进和保护投资协定》
X ezO_V agreement for a settlement 授产协议
`~( P agreement for assignment 转让协议
kmM4KP#&| agreement for sale 售卖协议；买卖协议
4+mawyM agreement for sale and purchase 买卖协议
n3{m
"h3 agreement for the payment of interest 支付利息协议
R6 w K' agreement for the repayment of money 还款协议
2aUz.k8o agreement of reinsurance 再保险协议
xh> /bU!> Agricultural Bank of China 中国农业银行
"m]"%MU7 8 air passenger departure tax 飞机乘客离境税
WG
9f>kE Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
eafy5vN[zX airport tax 机场税
&/ lJ7=Nq alcohol duty 酒精税
G)l[\6Dn alienation 让与；让渡；转让
qx5X2@-;: alimony 生活费；赡养费
JH!qGV 1 All Ordinaries Index [AOI] 所有普通股指数
_C?<re3* all risks 全险；综合险
)@Yp;=l All Sales Record for Stock Market 《股票市场成交报告》
f}bUuQrH-! Allied Capital Resources Limited 新联财务有限公司
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2%YvY all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`$`:PT\Zv4 allocation letter 拨款信件
{+[~;ISL allocation of fund 分配款项；预留款项
Yt*M|0bL allocation of profit 利润分配；溢利分配
R IX0AE allocation warrant 拨款令
xJ9_#$ngeM allotment 分配；配股
)61CrQiY allotment notice 股份配售通知；配股通知
~4Is allotment of shares 股份分配
dJ`Fvj allowable 可获宽免；免税的
{N y\9r allowable business loss 可扣除的营业亏损
&)Z8Qu allowable expenses 可扣税的支出
>p!d(J? allowance 免税额；津贴；备抵；准备金
(H9%a-3 allowance for debts 债项的免税额
bxP > allowance for depreciation by wear and tear 耗损折旧免税额
@1P1n8mH] allowance for funeral expenses 殡殓费的免税额
s<qSelj allowance for inflation 为通货膨胀而预留的款项；通胀准备金
mM~!68lR allowance for repairs and outgoings 修葺及支出方面的免税额
G*BM'^0+ allowance to debtor 给债务人的津贴
w_^&X;0 ^ alteration of capital 资本更改
h~elF1dG alternate trustee 候补受托人
L{2\NJ"+u amalgamation 合并
!?tWW U%P) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#ITx[X 89| ambit of charges 征税范围；收费范围
0c1}?$f[?% amended valuation 经修订的估值
R_*b<~[/ American Commodities Exchange 美国商品交易所
\ E.t=XBn American Express Bank Limited 美国运通银行
'O`jV0aa' American Stock Exchange 美国证券交易所
X.s? =6}g amortization 摊销
(?R amount due from banks 存放银行同业的款项
"}K/ b amount due from banks abroad 存放海外银行同业的款项
BmrP]3 W? amount due from holding companies 控股公司欠款
6K P!o amount due from local banks 存放本港银行同业的款项
1L'[DKb' amount due to banks 银行同业的存款
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>Cs( amount due to banks abroad 海外银行同业的存款
I (Nsm3L amount due to holding companies 控股公司存款
XrC{{ K amount due to local banks 本港银行同业的存款
{R8Q`2R amount due to outport banks 外埠银行同业的存款
[RD ^@~x amount for note issue 发行纸币的款额
!gy'_Y amount of bond 担保契据的款额
Hi|2z5=V amount of consideration 代价款额
<-Q0WP_^ amount of contribution 供款数额
+,>f-kaV amount of indebtedness 负债款额
0s0[U amount of principal of the loan 贷款本金额
5HG 7M&_ amount of rates chargeable 应征差饷数额
4PiN Q'* amount of share capital 股本额
XoSjYG(>, amount of sums assured 承保款额
p"H8;fPA0 amount of variation 变动幅度
0 P/ A amount of vote 拨款数额
O(
he amount payable 应付款额
w0SzK-& amount receivable 应收款额
YO!,m<b^u Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`P/* x[? analysis 分析
U`6QD}c"s ancillary risk 附属风险
G !1- 20 annual account 周年帐目；周年帐目报表；年度决算；年结
f'FY<ed<w annual accounting date 年结日期
QVn0!R{ annual allowance 每年免税额；年积金；年度津贴；年津
{ r&M annual balance 年度余额
U ]R ? O5K annual disposable income 每年可动用收入
8tA.d .8 annual estimates 周年预算
[tMf KO annual fee 年费
- |[_j$g annual general meeting 周年大会
.ET ;wK annual growth rate 年增率；每年增长率
JIb<>X, annual long-term supplement 长期个案每年补助金
+7 F7K h annual pensionable emolument 可供计算退休金的年薪
xxkP4,(p annual report 年报
*`}_e)( k Annual Report on the Consumer Price Index 《消费物价指数年报》
? |8&!F annual return 周年报表；周年申报表；每年报税表格
,zXL8T Annual Return Rules 《周年报表规则》
#EHBS~^ annual review of consumer prices 每年消费物价回顾
p hXVuQ annual roll-forward basis 逐年延展方式
ZX'{o9+w5 annual salary 年薪
+8^9: w0} annual statement 年度报表；年度决算表
[=U7V;5($ 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
20?i4h_ annuitant 年金受益人
+"3eh1q[ annuity 年金
XOqpys annuity contract 年金合约
!a~x |pjJ annuity on human life 人寿年金
4
>&%-BhN antecedent debt 先前的债项
K+v 250J$- ante-dated cheque 倒填日期支票
#0`"gR#+ anticipated expenditure 预期开支
ynOp7ZN$ anticipated net profit 预期纯利
t C 6 c4 j anticipated revenue 预期收入
1xguG7 anti-inflation measure 反通货膨胀措施
c+a f=ac anti-inflationary stance 反通货膨胀立场
f{ AgKW9" apparent deficit 表面赤字
i"rMP#7 apparent financial solvency 表面偿债能力
a|nlmH"l apparent partner 表面合伙人
S_bay8L1 application for personal assessment 个人入息课税申请书
+=k?Dp[ application of fund 资金应用
=oQzL application to release as liquidator and to destruct the books of accounts and documents
rG\m]C3 E 申请免除清盘人职务及毁灭帐簿与文件
Cz v lZDo appointed actuary 委任精算师
'R, d?ikY appointed auditor 委任核数师；委任审计师
ZC2C`S\xr appointed trustee 委任的受托人
6km
u'v w appointer 委任人
Q`vyDoF apportioned pro rata 按比例分摊
xZ@Y`2A': apportionment 分配；分摊
22BJOh
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^7 "%eWT` apportionment formula 分摊方程式
#Ejly2C, apportionment of estate duty 遗产税的分摊
$--PA$H2 7 appraisal 估价；评估
:W1 ,s53 appreciable growth 可观增长
JA(nDD/; appreciable impact 显着影响
NWAF4i&$ appreciable increase 可观增长
Xx '>5d> appreciation 增值；升值
V)@MM 2, appreciation against other currencies 相对其他货币升值
';ZJu J. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
WN?T*bz2 appreciation tax 增值税
a^=4 '.ok appropriation 拨款；拨用；拨付
l4/TJ%`MG appropriation account 拨款帐目
Ki=7nKs Appropriation Bill 拨款法案
q #p)E=$ appropriation-in-aid system 补助拨款办法
VBH[aI W approved assets 核准资产
Nb];LCx approved basket stock 认可一篮子证券
o[v`Am?v approved budget 核准预算
. \d0lJSr approved charitable donation 认可慈善捐款
|iwTzlt*# approved charitable institution 认可慈善机构
tLvli>y@ approved currency 核准货币；认可货币
/vPb approved estimates 核准预算
%I.{umU approved estimates of expenditure 核准开支预算
-:~`g*3# approved overseas insurer 核准海外保险人
! 4oIx` approved overseas trust company 核准海外信托公司
5t<]|-i! approved pooled investment fund 核准汇集投资基金
VuPET approved provident fund scheme 认可公积金计划
dt \O7Rjw8 approved provision 核准拨款
F}AbA pTv approved redeemable share 核准可赎回股份
=d5!O~}r> approved regional stock 认可地区性证券
z9'0&G L
approved retirement scheme 认可退休金计划
9~; Ju^b approved subordinated loan 核准附属贷款
xlwsZm{V arbitrage 套戥；套汇；套利
'I<j`)4`d arbitrageur 套戥者；套汇者
L3GJq{ t arbitrary amount 临时款项
'D/AL\1{p( arrangement 措施；安排；协定
I ! (yU arrears 欠款
ky~ x4 _y5 arrears of pay 欠付薪酬
@ [FFYV ru arrears of revenue 逾期未收税款；逾期未收的帐项
UpIf t=@P articles of association 组织章程；组织细则；组织章程细则
A0]o/IBz Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Tb)x8-0 ascertainment of profit 确定利润
{30<Vc= "Asia Clear" “亚洲结算系统”
CYn} wkz Asia Commercial Bank Ltd. 亚洲商业银行有限公司
p|FX_4RjX Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
O#EBR<CuK Asian Development Fund [ADF] 亚洲发展基金
ZGbZu Asian dollar bond 亚洲美元债券
<+ $S{Z. Asian dollar market 亚洲美元市场
`UI)H*GA8 Asian dollar rate 亚洲美元利率
> Qtyw.n Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
.lFSFJ ?? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
IRU2/Y cg asked price 沽盘；喊价；索价；卖方报价
R/w SGP`W assessable income 应评税入息
s{,e ^T assessable loss 应评税亏损
Ue8D:C M assessable profit 应评税利润
E^Yby J=1 assessable value 应评税值
z8!u6odu % assessed profit 估定利润
_@p|A assessed value 经评估价值
' " tieew assessment 评税；评定；估价；评税单
eLTNnz assessment number 评税编号；估价编号
BE+Y qT assessment of additional tax 补加税评税
YHA[PF
assessment of performance 业绩评估；实绩评价
{Psj#.qP1 Assessor 评税主任
\'E Wur" asset price bubbles 资产价格泡沫
!K 9(OX2; asset-backed securities 具资产保证的证券
y?JbJ assets accretion 资产增值
i3"sAr P"| assets and liabilities 资产与负债
"_K 6= assets betterment statement 资产递增表；资产改进表
/iN \)y#u1 assets lending 实物放款；有抵押贷款
z
K (5&u assets of the company passing on the death 死者去世时转移的公司资产
"EHc&,B` assets pledged as security for liabilities 用作负债抵押的资产
kb:C>Y8!sC assets portfolio 资产投资组合
</=PN1=A assets price 资产价格
c[y8 "M5 assets quality 资产质素
1v4kN
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w tUG2 ( assets refinancing arrangement 资产再集资安排
OL'=a|g|c assets securitization 资产证券化
1P[Lz!C assets situated outside Hong Kong 在香港以外地方的资产
3a qmK.`H assets stripping 削减资产；拆卖资产
&f yFUg assets value 资产值
LF~#4)B
assignee 承让人
sZH7 EK assignment 转让；转让书；转让契
~"mZ0 E assignment of interest 权益转让
I I8nz[s assignment of letters patent and trade mark 专利证书及商标转让
9y4rw]4zI assignment of property 物业转让；物业转让书
d!t@A assignment right 转让权
(FaT{W{ assignor 转让人
H_j<%VW associate 有联系的人；有关连人士；相联者；合伙人；联系人
_+N^yw ,r* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
# Tg J d associate member 附属会员
[5VUcXGt*\ associated body corporate 相联法人团体
1IV
0a associated company 相联公司；联属公司
f UIs(}US associated corporation 相联法团
KR}0(,Y Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'O`3FI 公认会计师公会〔英国〕
9CNHjs+-}s Association of Futures Exchange Brokers 香港期货经纪协会
K_5& _P1 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
IebS~N
E association of underwriters 承保人组织
5);#\&B assumption of control 接管
J qUVGEg assurance 担保；保险；转易；转易书
e%U*~{ m+ assurance of interest 权益的转易
.vv*bx
at 19XX price 按一九ＸＸ年价格计算
*lK4yI*%o at a discount 按赔价计算；按贴水价格计算；打折扣
6.|~~/ at a premium 按溢价计算；按升水价格计算
LU{ Z at call 通知付款；按通知
]~^/w}(K at constant market price 按固定市价计算
8UIL_nP O at constant price 按固定价格计算
=5ih,>>g at cost 按成本计算
9^^#I ~- at current market price 按当时市价计算；按现时市价计算
W~%~^2g ;k at current price 按当时价格计算；按现时价格计算
5u46Vl{ at factor cost 按要素成本计算；按生产要素成本计算
qX(%Wn;n at money-of-the-day price 按付款当日价格计算
o
x^lI at or better 按指定或较佳价位〔买卖指令〕
aAr i at par 按面值计算；平价
NXBOo at sight 见票即付
0 M IMs# at the close 按收市盘
gDub+^ye>/ at the opening 按开市盘
Hl;p>>n attestation 见证；见证条款
BFO Fes`>~ at-the-money option 平价期权
Oez}C ,0 attorney 受权人；受托代表人
.m?~TOR attornment 新拥有人承认书
.( h$@ |Y attributable profit 可归属利润
#Qr4Ke$g[l attributable share value 可归属股份价值
JP4Moq~r Auckland Stock Exchange 奥克兰证券交易所
XijLS7Aw| auction 拍卖
V]]qu:Mh8 auctioneer 拍卖商
U !/nD~A audit 审计；核数
b8.%? _? Audit Commission 审计署
YfwJBz D Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0s|LK 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〕
Qs9 U&*L audit review 帐目审查
rk/
c Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
EY x Rw audited account 审计帐目；经审计的帐目
5}xni audited annual account 经审计的周年帐目
xacLlX+ audited balance sheet 经审计的资产负债表
#/Fu*0/)` auditor 核数师；核数主任；审计师
wYA/<0'yH auditor's certificate 核数师证明书；审计师证明书
Yp]G)}'R auditor's report 核数师报告；审计师报告
F2$bUY Aussie bond 澳元债券
#(
sNk,^Ax austerity budget 紧缩预算
X`n0b< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
b 0b9#9x Australia All Ordinaries Index 澳洲所有普通股票指数
s[q4K Australian Dollar [AUD] 澳元
U"+ ry.3` Australian Options Market 澳大利亚期权市场
ig}e@] Australian Securities Commission 澳洲证券事务监察委员会
6I.m c Australian Society of Certified Practising Accountants 澳洲执业会计师公会
n[Iu!v\/* Australian Stock Exchange 澳大利亚证券交易所
3Jm'q,T C Austrian Schilling [ATS] 奥地利先令
\( <{)GpBi authentication 认证；鉴证
WcwW@cY7\ authority to purchase 委托购买证；委购书
y8vH?^:%< authorization 认可；核准；授权；授权书
P\4tK<P| authorization by direction 指示授权
+n[wkgFd authorization by instruction 指令授权
n u8j_grW authorization by warrant 令状授权
q#&#*6 )B authorization of unit trust 单位信托的认可
}t2pIkF; authorized agent 指定代理人
IZ0$=aB 7 authorized capital 法定资本
En9]x"_ authorized clerk 出市员
2 dD<] authorized dealer 认可交易商
A dEbyL authorized financial institution 认可财务机构
@JEmybu authorized fund 认可基金
CQ Hp4_ authorized fund house 获授权的基金公司；认可基金公司
PdH`_/6 authorized institution 认可机构
"&#W Mi authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
nRB>[l G authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4 l}M
i authorized insurer 获授权保险人；获认可承保人
BZ+ mO authorized investment 特准投资项目
As~p1%nok authorized person 获授权人
P5}[*k%DQw authorized representative 获授权代表
<
}wAP_y authorized share capital 法定股本
n
[Xzo} automated quotation system 自动报价系统
@zynqh Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g1wI/ 自动交易系统〔香港期货交易所有限公司〕
kbYg4t]FH automatic adjustment mechanism 自动调整机制
O;0<^M/0G automatic adjustment system 自动调整系统
H='9zqYZ<W Automatic Clearing House 自动票据交换所
GHJ=-9{YL automatic exchange rates accumulation system 自动化汇率累集系统
6L2*gO:r? Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
NhK(HTsvK automatic teller machine [ATM] 自动柜员机
*:T>~ilF autopay 自动转帐
s`iNbW =" available assets 可用资产
cL)rjty2 available fiscal reserve 现存财政储备
c =N]!
,MO available profit 可用利润
z3 Y)- Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
j]B $(pt average 平均；平均数；海损
boF4d'g" average basic salary 平均基本薪金
gQh C cv average consumer expenditure 平均消费开支；一般消费开支
re M average cost 平均成本
cF&h$4- average cost of land production 增辟土地平均成本
rrY{J f9> average daily turnover 平均每日成交额
H'0*CiHes average daily wage rate 平均每日工资率
Sd\IGy{a average expenditure pattern 平均开支模式
K-EI?6`xM average growth rate 平均增长率
12d}#G<q- average net fixed assets 固定资产平均净值
%wjB)Mae average of relatives 相对价格平均数
(L 0 hS' average price 平均价格
mrh p)yF average propensity to consume 平均消费倾向；一般消费倾向
@ oz& average propensity to save 平均储蓄倾向；一般储蓄倾向
*[xNp[4EU average rate 平均率
dI0bTw|s/ average revenue 平均收入；平均收益
[ lzy &To average stock 平均库存；平均存货
( >LHj]}K average yearly rent 平均年租
Iw t2}E(e avoidance of double taxation 避免双重课税
@b!R2 Yq avoidance of tax 避税
