A:
{JgY-#R?{( A share Ａ股；甲类股份
~( ^P( abatement of tax 减税；减扣免税额
2IJ K0w@ ABN AMRO Bank N.V. 荷兰银行
H{*D c_ above-the-line expenditure 线上项目支出；经常预算支出
:25LQf^nz above-the-line receipt 线上项目收入；经常预算收入
+lx& $mr? ABSA Asia Limited 南非联合亚洲有限公司
2 |je{ absolute change 绝对数值变更
A ` Z/B[) absolute expenditure 实际开支
1#A$&'&\J; absolute guideline figure 绝对准则数字
k8w\d+!v absolute interest 绝对权益
8z#Qp(he absolute order of discharge 绝对破产解除令
F^u12R) absolute profit margin 绝对利润幅度
AoS 7B:T;! absolute value 实值；绝对值
~5N}P>4 * absolutely vested interest 绝对既得权益
P1-eDHYw absorbed cost 已吸收成本；已分摊成本
bC<W7q f]} absorption 吸收；分摊；合并
Y $=jAN absorption rate 吸收率；摊配率；分摊率
+X=*>^G(- ACB Finance Limited 亚洲商业财务有限公司
Y,}_LS$f acceptable form of reciprocity 合理的互惠条件
Jl/w P acceptable rate 适当利率；适当汇率
_ox+5?> acceptance agreement 承兑协议
b7QE acceptance for honour 参加承兑
L^sjV/\oW acceptor 承兑人；接受人；受票人
&jP1Q3 acceptor for honour 参加承兑人
CxF d/X, accident insurance 意外保险
%!< Y Accident Insurance Association of Hong Kong 香港意外保险公会
;77K accident insurance scheme 意外保险计划
|\,OlX, accident year basis 意外年度基准
$v0,)AL i accommodation 通融；贷款
3 _ accommodation bill 通融票据；空头票据
S+T/(-W accommodation party 汇票代发人
h aAY =: account balance 帐户余额；帐户结余
')"+ a^c account book 帐簿
CvoFt=c$jE account collected in advance 预收款项
&W2*'$j"_ account current book 往来帐簿
3 z8i0 account of after-acquired property 事后取得的财产报告
U) J5K account of defaulter 拖欠帐目
'$9o(m# account payable 应付帐款
YWFE*wQ! account payee only [A/C payee only] 只可转帐；存入收款人帐户
^jL '*&l account receivable 应收帐款
R
BYhU55B account receivable report 应收帐款报表
|6E_N5~ account statement 结单；帐单；会计财务报表
}Pcm'o_wT account title 帐户名称；会计科目
Og\k5.! , accountant's report 会计师报告
9bM\ (s/
Accountant's Report Rules 会计师报告规则
<Riz!(G accounting and auditing procedure 会计与审计程序；会计与核数程序
5C Dk5B_ Accounting Arrangements 《会计安排》
[4z,hob accounting basis 会计基础
'R 7 \ accounting by Official Receiver 破产管理署署长呈交的帐目
V@
>(xe7 Accounting Circular 《会计通告》
Cr.YSW g)4 accounting class 会计类别
KF. {r accounting date 记帐日期；会计结算日期
#EPC]jFk accounting for money 款项核算
-YA,Stc- Accounting Officer 会计主任
0fs VbC accounting period 会计报告期；会计期
n4K! Wv&u accounting policy 会计政策；会计方针
\Vyys[MMY8 accounting practice 会计惯例
#<*Vc6pC accounting principle 会计准则
T uln#<: accounting record 会计记录
[9; @1I<x accounting report 会计报告
UqP{Cy y{ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]\(8d[ 4 Accounting Society of China 中国会计学会
s4|\cY`b- accounting statement 会计报表
7r:h_r- accounting system 会计制度；会计系统
|mEWN/ @C accounting transaction 会计事项；帐务交易
,Bk5( e accounting treatment 会计处理
]~ TsmR[ accounting year 会计年度
XNz+a|cF accretion 增值；添加
"aJH Ci~l accrual 应计项目；应累算数目
bZnOX*y] accrual basis 应计制；权责发生制
5hrI#fpOR accrual basis accounting 应计制会计；权责发生制会计
H"A%mrb accrue 应累算；应计
>e;-$$e accrued benefit 应累算利益
]fyfL|(; accrued charges 应计费用
V1aP_G-: accrued cumulative preference share dividend 应累算的累积优先股股息
hOj{y2sc accrued expenses 应累算费用
@62T :Vl accrued interest payable 应付利息；应计未付利息
'}. Y f_ accrued interest receivable 应收利息；应计未收利息
/ R# zu_i accrued right 累算权益
">H*InF accruing profit 应累算的利润
{ 9x_E { accumulated fiscal reserve 累积财政储备
<Ky-3:pxeM accumulated profit 累积利润；滚存溢利
WZ CI*' accumulated reserve 累积储备
Z
vysLHj accumulation of surplus income 累积收益盈余
a|ufm^ F acquired assets 既得资产
*6Wiq5M>. acquisition 收购；购置；取得
(V{/8%mWc acquisition cost 购置成本
8Y($ F2 acquisition expenses 购置费用
eADCT acquisition of 100% interest 收购全部股权
Ca2r<|uA acquisition of control 取得控制权
%8'8XDq^8 acquisition of fixed assets 购置固定资产
VBhUh~:Om acquisition of shell “买壳”
oTw!#Re) acquisition price 收购价
F? # 3 act of God 天灾
DHO]RRGV acting partner 执事合伙人
mQ[$U active market 买卖活跃的市场；交投畅旺的市场；旺市
<FT7QO$I active partner 积极参与的合伙人
y JA~4 active trading 交投活跃
+}:Z9AAMy actual circulation 实际流通
S$mv( C actual cost 实际成本
!=[Y yh actual expenditure 实际开支；实际支出
q}{E![ZTu actual income 实际入息；实际收入；实际收益
) c@gRb~ actual market 现货市场
tLE8+[
SU actual price 现货价；实际价格
1 .3#PdMR, actual profit 实际利润
q
W(@p` actual quotation 实盘；实际价位；实际报价
M:+CW;||! actual year basis 按实际年度计算
,-UF 5U actuals 实货
KOcB#UHJ actuarial investigation 精算调查
Bkcwl actuarial principle 精算原则
z*.AuEK? actuarial report 精算师报告
aKI"<%PNn Actuarial Society of Hong Kong 香港精算学会
}[p{%:tP actuarial valuation 精算师估值
_7c3=f83 actuary 精算师
s( ,S~
ad referendum agreement 暂定协议；有待覆核的协定
8`4M4" lj ad valorem duty 从价税；按值征税
iE%" Q? Q/ ad valorem duty system 从价税制
JF=R$! 5 ad valorem fee 从价费
~A0]vcP ad valorem tariff 从价关税
:'%6 additional allowance 额外免税额
5!c/J:z additional amount for unexpired risk 未过期风险的额外款额
v">?`8V additional assessable profit 补加应评税利润
1T^WMn:U additional assessment 补加评税
-U|c~C qc additional commitment 额外承担
-]N2V'QB additional commitment vote 额外承担拨款
%>|FJ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6= ?0&Bx& additional dependent parent allowance 供养父母额外免税额
;_ }pI O additional provision 额外拨款
2#wnJdr6E additional stamp duty 附加印花税
bWe 2z~dP additional tax 补加税罚款；补加税款
w\buQ6pR) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(.J/Ql0Y adjudged bankrupt 被裁定破产
MO`Y&<g~A adjudicated bankrupt 裁定破产人
T.bFB+'E| adjudication fee 裁定费；评定印花税额手续费；评估契据费
J
En jc/ adjudication of bankruptcy 裁定破产；宣告破产
%cF`x_h[j adjudication of insolvency 裁定无力偿还债务
.D*Qu} adjusted actual 经调整的实数；调整后的实数
P\U<,f adjusted current assets 经调整的流动资产；调整后的流动资产
qt8Y3:=8l adjusted figure 经调整的数字；调整后的数额
*!5CL' adjusted liabilities 经调整的负债；调整后的负债
MAa9JA8kw) adjusted loss 经调整的亏损；调整后的亏损
]c(FgY c 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
+R'8$ adjusted profit 经调整的利润；调整后的利润
PRh C1# adjusted surplus 经调整的盈余额；调整后的盈余额
aV;|2}q " adjusted value 经调整的价值；调整后的价值
sY ]J!" adjustment 调整；修订；理算〔保险〕
2yN!y IPR adjustment centre 调剂中心
15:9JVH3D adjustment lag 调整过程的时间差距；调整时差
66=[6U9 * adjustment mechanism 调整机制
% 4~"$kE adjustment of loss 亏损调整
Jqoo&T") adjustment process 调整过程；调整程序
4^7 v@3
adjustment range 调整幅度
o}N@Q-i gq administered exchange rate 受管制汇率
LU3p CM{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
h&"9v~ administration expenses 行政费用
V)$!WPL@ administration fee 手续费；行政费
C5 ~#lNC administration in bankruptcy 破产管理
a&s34Pd administration order 遗产管理令
kWzp*<lWe administrator 管理人；遗产管理人
~
'ZwD/!e administrator of the estate 遗产管理人
dSDZMB sd admission of debt 债项承认书
u8f\)m admission of proof 接纳债权证明
\0\ O/^W0 advance 放贷款项；垫付款项；预支款项；预付款项
>S5 J^c advance account 暂支帐目；预付款帐户
pW] j.JM advance compensation 预付补偿金
WjV Bz advance from shareholder 股东垫款
JVAyiNIH>M advance pending reimbursement 预支以待日后付还
:H}iL* advanced economy 先进经济体系
(KQLh,h7 advancement 预付；预付财产
0R?1|YnB advances warrant 垫款令
5`h 6oFxGp advancing 贷出
@c~Z0+ Ji adverse balance 逆差
>X~B1D,SV7 adverse exchange 逆汇
tP'v;$)9F advertisement addressed to shareholders 在报章刊登的致股东通告
yR$_ZXsd advice for collection 托收通知书
G(E1 c"? advice of drawing 提款通知书；汇票通知书
` YOYC advice of payment 付款通知
5%-{r& Advisory Committee [Securities and Futures Commission]
{gD ED 谘询委员会〔证券及期货事务监察委员会〕
6h 9(u7(-N Advisory Committee on Diversification 经济多元化谘询委员会
W;u.@I& affidavit 誓章；遗产申报誓章
\E c<ch[)c affidavit of no receipt 述明无收款的誓章
sI,cX#h&Y affiliate 联号；联营公司；附属公司
tU4#7b :Y affiliated company 附属公司；联号；联营公司
aCZ0-X?c affirmation [estate duty] 非宗教式宣誓〔遗产税〕
P1F-Wy1 affordability 负担能力
-}7$;QK&a African Development Bank [AfDB] 非洲开发银行
PT>b%7Of after-acquired property 事后取得的财产
@A[)\E1 after-hours dealing 市后交易
*@rA7zPFf after-tax profit 税后盈利；税后利润；税后溢利
v
:pT(0N agency agreement 代理协议
1}VaBsEV agency expenses 代理机构的开支
yP"2.9\erH agency fee 代理费
5/.W-Q\pl} Agency Law 《代理法》
yi$CkG} agent 代理人；承销人
&xGdKH
agent of company 公司代理人
{B$CqsvJ agent's fee 代理人费；经纪费
80nE QT
y aggregate 总计；总数；总体数字
7L~ *%j aggregate amount 总款额；总额
:WB u U aggregate assets and liabilities 总体资产与负债
' #Wx@ aggregate at constant price 按固定价格计算的总体数字
V]zZb-m= aggregate demand 总需求
XYU5. aggregate gross position 总持仓量
V.B@@ ; aggregate limit 总限额
6uE 20O<z] aggregate of salaries tax 合计薪俸税
C'#KTp4!1 aggregate performance 总体表现；总体业绩
0["93n}r aggregate supply 总体供应
9#DXA} aggregate surplus 总盈余
|/,S NE aggregate total 整体总额
7Kw'Y8 aggregate value 总值；合计价值
4[lFur H aggregated basis 合计基准
l7QxngWw aggregated net chargeable income 合计应课税入息实额
~,lt^@a aggregation 合并计算；合计；总和
+\=g&G, aggregation of incomes of husband and wife 夫妇入息合并计算
'| H+5# aggregation of property 财产的总和
h&4s%:_ 4 agio 差价；贴水
S,5ok0 R Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
t$BjJ -G Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
x?AG*'
h& 《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》
yY VR]H H Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
p]aEC+q 《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》
J3yK^@&& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
) .KA0- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5]O{t Sj agreement for a settlement 授产协议
gWj-@o\ agreement for assignment 转让协议
O:?3B!wF agreement for sale 售卖协议；买卖协议
` o)KG, agreement for sale and purchase 买卖协议
7xnj\9$m agreement for the payment of interest 支付利息协议
ZTR9e\F agreement for the repayment of money 还款协议
N
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c4*zQJ agreement of reinsurance 再保险协议
'lIs`Zc5N Agricultural Bank of China 中国农业银行
1T|f<ChIF< air passenger departure tax 飞机乘客离境税
eB0exPz% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<8WFaP3, airport tax 机场税
(3n "a' alcohol duty 酒精税
snaAn?I4 alienation 让与；让渡；转让
"0eX/ rY% alimony 生活费；赡养费
D!`;v Z\> All Ordinaries Index [AOI] 所有普通股指数
,X!6|l8 all risks 全险；综合险
Q}#Je.; All Sales Record for Stock Market 《股票市场成交报告》
|=;hQ2H yF Allied Capital Resources Limited 新联财务有限公司
PVb[E 03 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
G+dq
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sq$v6x s l allocation of fund 分配款项；预留款项
DI\=udN allocation of profit 利润分配；溢利分配
3)G~ud allocation warrant 拨款令
wfo, r 7 allotment 分配；配股
3d }v?q78 allotment notice 股份配售通知；配股通知
NQ{(G8x9 allotment of shares 股份分配
)oIh?-WL allowable 可获宽免；免税的
v3r3$ (Hr allowable business loss 可扣除的营业亏损
?V6,>e_+ allowable expenses 可扣税的支出
#E]K*mE' allowance 免税额；津贴；备抵；准备金
#/>TuJc allowance for debts 债项的免税额
um,f!ho-U allowance for depreciation by wear and tear 耗损折旧免税额
j_JY[sex allowance for funeral expenses 殡殓费的免税额
Tpl]\L1v- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ggD T5hb allowance for repairs and outgoings 修葺及支出方面的免税额
D:T]$<=9 allowance to debtor 给债务人的津贴
i{^T;uAE alteration of capital 资本更改
wOAR NrPx2 alternate trustee 候补受托人
QFP9"FM5F amalgamation 合并
H )ej]DXy ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ACyK#5E ambit of charges 征税范围；收费范围
Mj@2=c amended valuation 经修订的估值
7
$y;-[E[ American Commodities Exchange 美国商品交易所
4en3yA0.w American Express Bank Limited 美国运通银行
Gxw1P@<F: American Stock Exchange 美国证券交易所
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{.% amortization 摊销
n&[CTOV amount due from banks 存放银行同业的款项
vPDw22L;' amount due from banks abroad 存放海外银行同业的款项
Fi``l )Tt amount due from holding companies 控股公司欠款
P%2v( amount due from local banks 存放本港银行同业的款项
5%} e j)@ amount due to banks 银行同业的存款
^ oi']O amount due to banks abroad 海外银行同业的存款
<r}wQ \F# amount due to holding companies 控股公司存款
>9H^r\ amount due to local banks 本港银行同业的存款
^_]ZZin amount due to outport banks 外埠银行同业的存款
+d3|Up8= amount for note issue 发行纸币的款额
NzgG7 7 > amount of bond 担保契据的款额
A3eCI amount of consideration 代价款额
{lf{0c$X. amount of contribution 供款数额
k%6CkC w amount of indebtedness 负债款额
:a }](Wn amount of principal of the loan 贷款本金额
T.da!!'B
f amount of rates chargeable 应征差饷数额
wv9HiHz8gD amount of share capital 股本额
!v}TRGX amount of sums assured 承保款额
8 ^>qor.]M amount of variation 变动幅度
/2p*uv }IP amount of vote 拨款数额
&N^ j
}^ Z amount payable 应付款额
w<(ubR %$ amount receivable 应收款额
uSfHlN4l Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!1l~UB_ analysis 分析
n3ii W \ ancillary risk 附属风险
v]k-x n|$j annual account 周年帐目；周年帐目报表；年度决算；年结
\0)jWCK annual accounting date 年结日期
%jL^sA2;c+ annual allowance 每年免税额；年积金；年度津贴；年津
p}^G #h{ annual balance 年度余额
DhE-g< annual disposable income 每年可动用收入
b1C)@gl !Z annual estimates 周年预算
[lzd' annual fee 年费
,iV%{*p] annual general meeting 周年大会
@f-:C+(Nsg annual growth rate 年增率；每年增长率
4p"' ox # annual long-term supplement 长期个案每年补助金
Bve|+c6W annual pensionable emolument 可供计算退休金的年薪
iVFOOsJ@ annual report 年报
Cx TAd[az Annual Report on the Consumer Price Index 《消费物价指数年报》
R,3cJ
Y_% annual return 周年报表；周年申报表；每年报税表格
1 GYZ1iA Annual Return Rules 《周年报表规则》
Yc7 YNC. annual review of consumer prices 每年消费物价回顾
fl-J:`zyyZ annual roll-forward basis 逐年延展方式
C5 ~~$7k0 annual salary 年薪
;Fq mZjm annual statement 年度报表；年度决算表
+[G9PP6 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
q Hk{ 5O3 annuitant 年金受益人
w~@"r#- annuity 年金
2 5 \S> annuity contract 年金合约
e"hfeNphz annuity on human life 人寿年金
Uj5-x%~ antecedent debt 先前的债项
h4]^~st I ante-dated cheque 倒填日期支票
qPPe)IM'Sc anticipated expenditure 预期开支
S>oEk3zlw anticipated net profit 预期纯利
QoYEWXT|g anticipated revenue 预期收入
pA!-sp gX anti-inflation measure 反通货膨胀措施
RRja{*R anti-inflationary stance 反通货膨胀立场
Kn^+kHh: apparent deficit 表面赤字
W1REF9i){ apparent financial solvency 表面偿债能力
]Q"T8drL apparent partner 表面合伙人
TsFhrtnx&X application for personal assessment 个人入息课税申请书
- lo?16w application of fund 资金应用
9 "P+K.% application to release as liquidator and to destruct the books of accounts and documents
M+%Xq0`T 申请免除清盘人职务及毁灭帐簿与文件
6 - 3?&+ appointed actuary 委任精算师
'C5id7O& appointed auditor 委任核数师；委任审计师
h7#\]2U$[5 appointed trustee 委任的受托人
<q7o"NI6FZ appointer 委任人
T]\1gs41 apportioned pro rata 按比例分摊
V#Wy`
ce apportionment 分配；分摊
Vukb vBWPN Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^("b~-c J apportionment formula 分摊方程式
&@lfr 623 apportionment of estate duty 遗产税的分摊
e* [wF})) appraisal 估价；评估
%M96 m appreciable growth 可观增长
Zv@qdY<: appreciable impact 显着影响
T f3CyH!k appreciable increase 可观增长
:'T+`( appreciation 增值；升值
iYr)Ao5X appreciation against other currencies 相对其他货币升值
lrE"ph Yk appreciation of the exchange value of Hong Kong dollar 港元汇值上升
TdPd8ig8{ appreciation tax 增值税
"}3sL#|z appropriation 拨款；拨用；拨付
PSJj$bt;<+ appropriation account 拨款帐目
&@6xu{o Appropriation Bill 拨款法案
Ll
KO(Q{" appropriation-in-aid system 补助拨款办法
<N)!s&D approved assets 核准资产
vm! y2 approved basket stock 认可一篮子证券
JRB6T _U approved budget 核准预算
]$g07 7o approved charitable donation 认可慈善捐款
@ZI Sv'F approved charitable institution 认可慈善机构
dqB,i9-- approved currency 核准货币；认可货币
AGFA;X approved estimates 核准预算
54p{J approved estimates of expenditure 核准开支预算
f7*Qa!!2p] approved overseas insurer 核准海外保险人
<6(0ZO%,C! approved overseas trust company 核准海外信托公司
?!Y_w2 approved pooled investment fund 核准汇集投资基金
20}HTV {v approved provident fund scheme 认可公积金计划
>*EZZ\eU! approved provision 核准拨款
f9#zV2ke] approved redeemable share 核准可赎回股份
p<r^{y approved regional stock 认可地区性证券
Qhj' ]>#g approved retirement scheme 认可退休金计划
.'`aX
7{\ approved subordinated loan 核准附属贷款
u.yR oZ8/! arbitrage 套戥；套汇；套利
U$5x#{AFp arbitrageur 套戥者；套汇者
J?V$V
>d arbitrary amount 临时款项
byI"
? arrangement 措施；安排；协定
%1
)c{7 arrears 欠款
dy+A$)gY< arrears of pay 欠付薪酬
{]6-,/3UR arrears of revenue 逾期未收税款；逾期未收的帐项
-Mr_Ao`E articles of association 组织章程；组织细则；组织章程细则
i@9
qp?eb Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
45 ^ Z5t ascertainment of profit 确定利润
gs1yWnSv5 "Asia Clear" “亚洲结算系统”
A
l;a~45 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
R([zlw~B5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
K3mP 6Z#2 Asian Development Fund [ADF] 亚洲发展基金
! \s}A7 Asian dollar bond 亚洲美元债券
a
&tWMxBr Asian dollar market 亚洲美元市场
B=]j=\o Asian dollar rate 亚洲美元利率
)M<+?R$]; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
JLm3qIC Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Dspvc asked price 沽盘；喊价；索价；卖方报价
Pyuul4( assessable income 应评税入息
)<HvIr(xr assessable loss 应评税亏损
,6]ID1o:y assessable profit 应评税利润
YH58p&up assessable value 应评税值
%fF ,Fnf2 assessed profit 估定利润
lZAGoR;0Ra assessed value 经评估价值
v(;yy{>8" assessment 评税；评定；估价；评税单
]?]M5rP assessment number 评税编号；估价编号
Z =8&` assessment of additional tax 补加税评税
6-\Mf:%B assessment of performance 业绩评估；实绩评价
"&H'?N%9Up Assessor 评税主任
A _TaXl( asset price bubbles 资产价格泡沫
- G>J asset-backed securities 具资产保证的证券
3!9JXq%Hl assets accretion 资产增值
"81'{\(I_ assets and liabilities 资产与负债
<6;M\:Y*T assets betterment statement 资产递增表；资产改进表
pmP~1=3 assets lending 实物放款；有抵押贷款
$W|JQ h assets of the company passing on the death 死者去世时转移的公司资产
,~cK]!:>s assets pledged as security for liabilities 用作负债抵押的资产
6Mk#) ebM assets portfolio 资产投资组合
; s(b d#Q assets price 资产价格
sq=EL+ =j assets quality 资产质素
~U w<e~ assets realization 资产变现
oQ,n?on assets refinancing arrangement 资产再集资安排
KGOhoiR9:C assets securitization 资产证券化
}-:B`:K& assets situated outside Hong Kong 在香港以外地方的资产
(^W}uDPCB assets stripping 削减资产；拆卖资产
cS Lj\'`b assets value 资产值
z$1 |D{ assignee 承让人
FV9{u[3m assignment 转让；转让书；转让契
X[Iy6qt assignment of interest 权益转让
2@bOy~ $A assignment of letters patent and trade mark 专利证书及商标转让
J t.<Z& assignment of property 物业转让；物业转让书
8{0XqE~ix= assignment right 转让权
SOG(&)b
assignor 转让人
GI{EP& C associate 有联系的人；有关连人士；相联者；合伙人；联系人
%!iqJ)*~ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
NUM!'+H_h associate member 附属会员
5$+7Q$Gw associated body corporate 相联法人团体
7Wef[N\x associated company 相联公司；联属公司
9+y&&;p associated corporation 相联法团
~ ?nn(Q- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
V_
(Ly8"1; 公认会计师公会〔英国〕
=xkaF)AW&v Association of Futures Exchange Brokers 香港期货经纪协会
f-#:3k*7S Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
PI L)(%X association of underwriters 承保人组织
vFHeGq70j assumption of control 接管
`=;}I@]zj) assurance 担保；保险；转易；转易书
r]LP=K1 assurance of interest 权益的转易
U{dK8~ at 19XX price 按一九ＸＸ年价格计算
?J6Ek*E# at a discount 按赔价计算；按贴水价格计算；打折扣
#NyO' at a premium 按溢价计算；按升水价格计算
)7Hx <?P at call 通知付款；按通知
B tznms' at constant market price 按固定市价计算
Q^<amM! at constant price 按固定价格计算
N'{Yhx u at cost 按成本计算
~I N g9| at current market price 按当时市价计算；按现时市价计算
:kcq f,7 at current price 按当时价格计算；按现时价格计算
g:RS7od=, at factor cost 按要素成本计算；按生产要素成本计算
6 v{&, q at money-of-the-day price 按付款当日价格计算
k T
at or better 按指定或较佳价位〔买卖指令〕
*b~8`O pa` at par 按面值计算；平价
8r> \scS at sight 见票即付
jh z*Y}MX at the close 按收市盘
)j'Qi^;(D at the opening 按开市盘
)}$rgYKJ attestation 见证；见证条款
;4-$C =& at-the-money option 平价期权
>#n"r1 attorney 受权人；受托代表人
$-^& AKc attornment 新拥有人承认书
#3Z AMV attributable profit 可归属利润
_b >z'4_' attributable share value 可归属股份价值
\<9aS Y'U Auckland Stock Exchange 奥克兰证券交易所
R-$w* =Y auction 拍卖
] UIN4E auctioneer 拍卖商
{_ W8Qm`. audit 审计；核数
U}HSL5v Audit Commission 审计署
/Q9Cvj)" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
6t!=k6`1 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〕
512p \x@ audit review 帐目审查
\aPH_sf, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
A%EhR A y audited account 审计帐目；经审计的帐目
5G6 P p7[ audited annual account 经审计的周年帐目
N/lEfy<&g: audited balance sheet 经审计的资产负债表
LV9 R ] auditor 核数师；核数主任；审计师
>l -u{([B auditor's certificate 核数师证明书；审计师证明书
IA} v N3 auditor's report 核数师报告；审计师报告
yLqhj7 Aussie bond 澳元债券
6VQQ I9 austerity budget 紧缩预算
yU(}1ZID Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
N
(\n$bpTt Australia All Ordinaries Index 澳洲所有普通股票指数
5 jK| Australian Dollar [AUD] 澳元
C<C^7-5 Australian Options Market 澳大利亚期权市场
Q NE/SSL Australian Securities Commission 澳洲证券事务监察委员会
w)K547!00 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
lNc0znY Australian Stock Exchange 澳大利亚证券交易所
PC"=B[OlJ Austrian Schilling [ATS] 奥地利先令
4D 5Wse authentication 认证；鉴证
D',7 T=C
authority to purchase 委托购买证；委购书
yS
K81` authorization 认可；核准；授权；授权书
`tO t+>YWn authorization by direction 指示授权
@lM-+q(tl authorization by instruction 指令授权
B]hRYU authorization by warrant 令状授权
iiu T:r authorization of unit trust 单位信托的认可
s BW yU D authorized agent 指定代理人
HQF@@ authorized capital 法定资本
oFyB-vpYQV authorized clerk 出市员
)6"p@1\u authorized dealer 认可交易商
KBi(Ns #+ authorized financial institution 认可财务机构
u*qI$ ?& authorized fund 认可基金
_) LXD,LA authorized fund house 获授权的基金公司；认可基金公司
F~fN7<9R authorized institution 认可机构
Ht43G_.j authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
r 25VcY authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
LdOqV'&r authorized insurer 获授权保险人；获认可承保人
\N0wf-qa= authorized investment 特准投资项目
|0p@'X1 authorized person 获授权人
RwK6u-u#9 authorized representative 获授权代表
b&,Z mDJh authorized share capital 法定股本
g~|vmVBua automated quotation system 自动报价系统
~f[;(?39xZ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
DdISJWc'`5 自动交易系统〔香港期货交易所有限公司〕
f"\klfrRI_ automatic adjustment mechanism 自动调整机制
cJ?,\@uuP automatic adjustment system 自动调整系统
F W2x Automatic Clearing House 自动票据交换所
( !m6>m2 automatic exchange rates accumulation system 自动化汇率累集系统
< j Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
g<DXJ 7o automatic teller machine [ATM] 自动柜员机
_H}hK kG+ autopay 自动转帐
Qa9@ Q$ available assets 可用资产
hb0)<^xu available fiscal reserve 现存财政储备
O.T e"=^"F available profit 可用利润
19% "F!^i Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
r4K _W p average 平均；平均数；海损
@D["#pe,} average basic salary 平均基本薪金
EAr; average consumer expenditure 平均消费开支；一般消费开支
?|oN}y"i average cost 平均成本
1QhQ#`$<1 average cost of land production 增辟土地平均成本
]p4?nT@] average daily turnover 平均每日成交额
kwww5p [" average daily wage rate 平均每日工资率
8)s0$64Ra average expenditure pattern 平均开支模式
Pdh`Gu1:3 average growth rate 平均增长率
$B9?>a| {A average net fixed assets 固定资产平均净值
WAuT`^"u average of relatives 相对价格平均数
c|'$3dB* average price 平均价格
,QA=)~;D average propensity to consume 平均消费倾向；一般消费倾向
KDf#e3 average propensity to save 平均储蓄倾向；一般储蓄倾向
v0!(&g 3Sd average rate 平均率
|
h "$ average revenue 平均收入；平均收益
[SKDsJRPP average stock 平均库存；平均存货
O\oRM2^u} average yearly rent 平均年租
dA2@PKK avoidance of double taxation 避免双重课税
[".94(qs avoidance of tax 避税
