A:
)u7y.o A share Ａ股；甲类股份
%lF}! abatement of tax 减税；减扣免税额
* $0u A N ABN AMRO Bank N.V. 荷兰银行
C{H:-"\J9 above-the-line expenditure 线上项目支出；经常预算支出
^/h,C^/; above-the-line receipt 线上项目收入；经常预算收入
aq@ /sMn ABSA Asia Limited 南非联合亚洲有限公司
`
zeZ7: absolute change 绝对数值变更
}YfM < absolute expenditure 实际开支
I&,gCZ# absolute guideline figure 绝对准则数字
* _)xlpy absolute interest 绝对权益
Tky\W%Ag absolute order of discharge 绝对破产解除令
e p>*]' absolute profit margin 绝对利润幅度
7`9J.L&,; absolute value 实值；绝对值
0B7cpw>_J absolutely vested interest 绝对既得权益
.BuXg<` absorbed cost 已吸收成本；已分摊成本
pdUrVmW "' absorption 吸收；分摊；合并
FZ)_WaqG f absorption rate 吸收率；摊配率；分摊率
<DxUqCE ACB Finance Limited 亚洲商业财务有限公司
2^'|[*$k1@ acceptable form of reciprocity 合理的互惠条件
.v?Ir) acceptable rate 适当利率；适当汇率
\#?n'qyj acceptance agreement 承兑协议
!yI , ~` Z acceptance for honour 参加承兑
NifzZEX acceptor 承兑人；接受人；受票人
]>M{Q n* acceptor for honour 参加承兑人
FJ#:RC accident insurance 意外保险
#T &z` Accident Insurance Association of Hong Kong 香港意外保险公会
YII1 Z'q accident insurance scheme 意外保险计划
R2|v[nh accident year basis 意外年度基准
yj13>"n h accommodation 通融；贷款
?`#)JG,A7 accommodation bill 通融票据；空头票据
=87.6Ai accommodation party 汇票代发人
-rb]<FrL ^ account balance 帐户余额；帐户结余
BG\g`NK}Z account book 帐簿
y9kydu# q account collected in advance 预收款项
ckY,6e"6 account current book 往来帐簿
( qG | . a account of after-acquired property 事后取得的财产报告
i"V2=jTeBv account of defaulter 拖欠帐目
@F%H 1 account payable 应付帐款
X458%)G!(K account payee only [A/C payee only] 只可转帐；存入收款人帐户
w
4-E@>% account receivable 应收帐款
G$kspN*"A account receivable report 应收帐款报表
,<!_MNw[ account statement 结单；帐单；会计财务报表
^vw? 4 O account title 帐户名称；会计科目
V4@ HIM accountant's report 会计师报告
)FVW/{NF@q Accountant's Report Rules 会计师报告规则
,Wtod|vx\U accounting and auditing procedure 会计与审计程序；会计与核数程序
n%yMf!M
.: Accounting Arrangements 《会计安排》
1iyd{r7| accounting basis 会计基础
F0
x5(lp Q accounting by Official Receiver 破产管理署署长呈交的帐目
d}#G~O+y3v Accounting Circular 《会计通告》
@62QDlt; accounting class 会计类别
4Y2l]8 6 accounting date 记帐日期；会计结算日期
4Qh\3UL~ accounting for money 款项核算
-b'93_ZTu: Accounting Officer 会计主任
XMzL\Edo accounting period 会计报告期；会计期
Z\Qa6f! accounting policy 会计政策；会计方针
%P05 k accounting practice 会计惯例
6P@3UQ)} s accounting principle 会计准则
s
wgn( - accounting record 会计记录
G$FNofQx accounting report 会计报告
i]oSVXx4WC Accounting Services Branch [Treasury] 会计事务部〔库务署〕
QbA+ \ Accounting Society of China 中国会计学会
)xwWig. accounting statement 会计报表
ozv:$>v@" accounting system 会计制度；会计系统
g|L" |Q accounting transaction 会计事项；帐务交易
J}a 8N.S accounting treatment 会计处理
#Q320}]{ accounting year 会计年度
DWT4D) C,U accretion 增值；添加
OJ0Dw*K< accrual 应计项目；应累算数目
KFd !wZ @e accrual basis 应计制；权责发生制
7[aSP5e>T accrual basis accounting 应计制会计；权责发生制会计
k=L(C^VP accrue 应累算；应计
:y#KR\T1 accrued benefit 应累算利益
'oNY4.[ accrued charges 应计费用
rBG8.E36J accrued cumulative preference share dividend 应累算的累积优先股股息
"uK`! { accrued expenses 应累算费用
X$z@ *3= accrued interest payable 应付利息；应计未付利息
(NPDgR/ accrued interest receivable 应收利息；应计未收利息
Pt<lHfd accrued right 累算权益
5R 6@A?vr accruing profit 应累算的利润
ETQ.A< v accumulated fiscal reserve 累积财政储备
H3<
` accumulated profit 累积利润；滚存溢利
DY]\@<ez accumulated reserve 累积储备
Gc6`]7 s accumulation of surplus income 累积收益盈余
e F)vx{s acquired assets 既得资产
DSiI%_[Ud acquisition 收购；购置；取得
t<'-?B2g acquisition cost 购置成本
^@V$'Bk acquisition expenses 购置费用
&d/ v/Y acquisition of 100% interest 收购全部股权
_c| aRRW acquisition of control 取得控制权
j n[%@zD } acquisition of fixed assets 购置固定资产
O{WJi;l acquisition of shell “买壳”
tu(k "'aJ acquisition price 收购价
4'L%Wz[6 act of God 天灾
J`F][ A acting partner 执事合伙人
O%:EPdo U active market 买卖活跃的市场；交投畅旺的市场；旺市
1~X~"M active partner 积极参与的合伙人
)<W6cDx'H+ active trading 交投活跃
F=}-ngx8& actual circulation 实际流通
nU]4)t_o\ actual cost 实际成本
LZC) vF5 actual expenditure 实际开支；实际支出
F@=)jrO=$ actual income 实际入息；实际收入；实际收益
|/LCwq% actual market 现货市场
V *2 =S actual price 现货价；实际价格
QvB]?D#h actual profit 实际利润
tTa" JXG actual quotation 实盘；实际价位；实际报价
,1>A Bz actual year basis 按实际年度计算
X[pk9mha actuals 实货
uYk4qorA actuarial investigation 精算调查
doJ\7c5uU actuarial principle 精算原则
MN|8(f5Gs actuarial report 精算师报告
- 26GOS_8z Actuarial Society of Hong Kong 香港精算学会
P8 #;a actuarial valuation 精算师估值
GUUVE@Z actuary 精算师
Id->F0x0 ad referendum agreement 暂定协议；有待覆核的协定
%) -5'l< ad valorem duty 从价税；按值征税
^"Y5V5 ad valorem duty system 从价税制
TM sEHd ad valorem fee 从价费
r +X%0@K ad valorem tariff 从价关税
5tyr$P! N additional allowance 额外免税额
X8U._/'N additional amount for unexpired risk 未过期风险的额外款额
i7^_y3dG additional assessable profit 补加应评税利润
b Y6y)l additional assessment 补加评税
5~WMb6/ additional commitment 额外承担
t-#Y6U}b+ additional commitment vote 额外承担拨款
\W 73W_P&g additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
# f~,8<K additional dependent parent allowance 供养父母额外免税额
G(piq4D additional provision 额外拨款
(bP\_F5D additional stamp duty 附加印花税
e%#8]$ additional tax 补加税罚款；补加税款
/W ! A^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
n~/#~VTVe adjudged bankrupt 被裁定破产
w`~j(G4N adjudicated bankrupt 裁定破产人
x @EEMO1_" adjudication fee 裁定费；评定印花税额手续费；评估契据费
Rb_HD adjudication of bankruptcy 裁定破产；宣告破产
Epm'u[wV adjudication of insolvency 裁定无力偿还债务
neC]\B[Xm adjusted actual 经调整的实数；调整后的实数
e< |' adjusted current assets 经调整的流动资产；调整后的流动资产
S9Kay'.aJ( adjusted figure 经调整的数字；调整后的数额
dm4dT59 adjusted liabilities 经调整的负债；调整后的负债
7X | M\WUq adjusted loss 经调整的亏损；调整后的亏损
<{\UE~ 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
^%|(dMo4 adjusted profit 经调整的利润；调整后的利润
!?Tu pi adjusted surplus 经调整的盈余额；调整后的盈余额
n1Ag o3NM adjusted value 经调整的价值；调整后的价值
7QdU|1] adjustment 调整；修订；理算〔保险〕
v5i?4?-Z adjustment centre 调剂中心
P<iS7 Ys + adjustment lag 调整过程的时间差距；调整时差
a8fLj adjustment mechanism 调整机制
1zE_ SNx adjustment of loss 亏损调整
VN=S&iBa/ adjustment process 调整过程；调整程序
WZ"g:Khw adjustment range 调整幅度
#N-NI+qX administered exchange rate 受管制汇率
qx! NU}6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
h[c
HCVM: administration expenses 行政费用
= Mc]FCV administration fee 手续费；行政费
G
$u:1& administration in bankruptcy 破产管理
maANxSzi administration order 遗产管理令
,nO:Pxn| administrator 管理人；遗产管理人
5" U8| administrator of the estate 遗产管理人
^0 t81,` admission of debt 债项承认书
E.Hw|y0_(| admission of proof 接纳债权证明
D_E^%Ea&` advance 放贷款项；垫付款项；预支款项；预付款项
K %h83tm+ advance account 暂支帐目；预付款帐户
?k4O)?28 advance compensation 预付补偿金
lyzMKla" advance from shareholder 股东垫款
yc,Qz.+g advance pending reimbursement 预支以待日后付还
)i; y4 S advanced economy 先进经济体系
JnX@eBNV advancement 预付；预付财产
\IQP` JR advances warrant 垫款令
(tGK~!cAv advancing 贷出
cTRQI3Oa> adverse balance 逆差
;D_6u(IC4: adverse exchange 逆汇
m{ gK<T advertisement addressed to shareholders 在报章刊登的致股东通告
_96hw8 advice for collection 托收通知书
O2{_:B>K[ advice of drawing 提款通知书；汇票通知书
, cm;A'4] advice of payment 付款通知
DBi3 j Advisory Committee [Securities and Futures Commission]
:xd&V%u` 谘询委员会〔证券及期货事务监察委员会〕
F]Zg9c{# Advisory Committee on Diversification 经济多元化谘询委员会
!ViHC}: affidavit 誓章；遗产申报誓章
DvnK_Q! affidavit of no receipt 述明无收款的誓章
kKVq,41' affiliate 联号；联营公司；附属公司
zqAK|jbL affiliated company 附属公司；联号；联营公司
;2RCgX!'% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(E)/' sEb affordability 负担能力
Xmy(pV!PF African Development Bank [AfDB] 非洲开发银行
c Xcn}gKV after-acquired property 事后取得的财产
8}p 5 MG after-hours dealing 市后交易
>*A\/Da]j after-tax profit 税后盈利；税后利润；税后溢利
{:
EQ agency agreement 代理协议
9;;1 "^4/ agency expenses 代理机构的开支
)_EQU8D4ug agency fee 代理费
1p,G8 v+B Agency Law 《代理法》
`xbk)oW# agent 代理人；承销人
EAFKf*K= agent of company 公司代理人
w&;\}IS agent's fee 代理人费；经纪费
<R~(6krJwZ aggregate 总计；总数；总体数字
,<zZKR_ aggregate amount 总款额；总额
ja2LQe@ Q aggregate assets and liabilities 总体资产与负债
\@4QG.3& aggregate at constant price 按固定价格计算的总体数字
zqYfgV aggregate demand 总需求
d; @Kz^ aggregate gross position 总持仓量
o
<LA2 q`T aggregate limit 总限额
B d m<<< aggregate of salaries tax 合计薪俸税
hmkcW r` aggregate performance 总体表现；总体业绩
0 t 7yK aggregate supply 总体供应
Jg
k@ti.}Z aggregate surplus 总盈余
yB}y' 5 aggregate total 整体总额
_*Vq 1D ]C aggregate value 总值；合计价值
-GP+e`d aggregated basis 合计基准
13A11XTp aggregated net chargeable income 合计应课税入息实额
7w )#[^ aggregation 合并计算；合计；总和
C%#C|X193 aggregation of incomes of husband and wife 夫妇入息合并计算
Xu HJy aggregation of property 财产的总和
n*D)RiW agio 差价；贴水
/eR @&!D ' 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》
LnZz = Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
KnZm(c9+ 《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》
p M[UC{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
F5L/7j<} 《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》
#:Cr'U Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0y'34} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
..;LU:F agreement for a settlement 授产协议
(B]Vw+/ agreement for assignment 转让协议
l%B1JGu*F agreement for sale 售卖协议；买卖协议
nC`#Hm.V% agreement for sale and purchase 买卖协议
Tjur e]wQz agreement for the payment of interest 支付利息协议
F>A-+]X3o agreement for the repayment of money 还款协议
IG +nrTY0 agreement of reinsurance 再保险协议
7"4|`y^# Agricultural Bank of China 中国农业银行
iO#H_&L.p air passenger departure tax 飞机乘客离境税
"_'9KBd! Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!l6B_[!@ airport tax 机场税
>E"FoZM= alcohol duty 酒精税
e~rBV+ f
alienation 让与；让渡；转让
uK(+WA alimony 生活费；赡养费
jopC\Z All Ordinaries Index [AOI] 所有普通股指数
\/K>Iv'$ all risks 全险；综合险
BY,%+>bc) All Sales Record for Stock Market 《股票市场成交报告》
1 [3"| Allied Capital Resources Limited 新联财务有限公司
!^q<)!9<EO all-items index [Consumer Price Index] 总指数〔消费物价指数〕
mMT7`r;l allocation letter 拨款信件
jy@}$g { allocation of fund 分配款项；预留款项
pSq\3Hp]Q allocation of profit 利润分配；溢利分配
{br4B7b allocation warrant 拨款令
=]W{ u` allotment 分配；配股
94nvh: n allotment notice 股份配售通知；配股通知
m !;mEBL{ allotment of shares 股份分配
>YoK?e6 allowable 可获宽免；免税的
u# =N8 allowable business loss 可扣除的营业亏损
"cJ5Fd:* allowable expenses 可扣税的支出
Vzbl* Zmx allowance 免税额；津贴；备抵；准备金
@292;q i allowance for debts 债项的免税额
Y/Y746I allowance for depreciation by wear and tear 耗损折旧免税额
W,Dr2 $V allowance for funeral expenses 殡殓费的免税额
i8HSY A allowance for inflation 为通货膨胀而预留的款项；通胀准备金
z=)5M*h allowance for repairs and outgoings 修葺及支出方面的免税额
"P<~bw5 allowance to debtor 给债务人的津贴
E pM
4 + alteration of capital 资本更改
, {z$M alternate trustee 候补受托人
>wcsJ {I amalgamation 合并
F w{8MQ2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Zb2 B5( 0 ambit of charges 征税范围；收费范围
eMz,DYa/G amended valuation 经修订的估值
Mz K&Jh American Commodities Exchange 美国商品交易所
BzWmV .5 American Express Bank Limited 美国运通银行
9 lTA/- American Stock Exchange 美国证券交易所
]g?G 0m amortization 摊销
_IpW & amount due from banks 存放银行同业的款项
, 5r 2!d amount due from banks abroad 存放海外银行同业的款项
D"1ciO8^I] amount due from holding companies 控股公司欠款
]]%C\Ryy} amount due from local banks 存放本港银行同业的款项
5Y9 j/wA amount due to banks 银行同业的存款
i-E&Y*\^9H amount due to banks abroad 海外银行同业的存款
)J #@L* amount due to holding companies 控股公司存款
qd{|"(9B amount due to local banks 本港银行同业的存款
y
I mriCT amount due to outport banks 外埠银行同业的存款
2
H^9Qd amount for note issue 发行纸币的款额
\UB<'~z6! amount of bond 担保契据的款额
f "Iv amount of consideration 代价款额
M;Vx[s,#, amount of contribution 供款数额
d\Dxmb]o amount of indebtedness 负债款额
6oUT+^z# amount of principal of the loan 贷款本金额
ol `]6"Sc amount of rates chargeable 应征差饷数额
^Gs!" Y amount of share capital 股本额
kf5921(P amount of sums assured 承保款额
;e jC:3yO amount of variation 变动幅度
ZTS*E,U% amount of vote 拨款数额
Ti' GS L amount payable 应付款额
%8{ ' XJ! amount receivable 应收款额
yY_]YeeR Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=~aJ]T}( analysis 分析
? # G_ & ancillary risk 附属风险
RI*Q-n{ annual account 周年帐目；周年帐目报表；年度决算；年结
Ld`~^< B annual accounting date 年结日期
9pjk3a annual allowance 每年免税额；年积金；年度津贴；年津
R~X l(O annual balance 年度余额
/Zv } u annual disposable income 每年可动用收入
GB[W'QGiq annual estimates 周年预算
U}Hmzb annual fee 年费
c yN_Sg annual general meeting 周年大会
5jjJQ' annual growth rate 年增率；每年增长率
>) S
a#w; annual long-term supplement 长期个案每年补助金
V l9\&EL annual pensionable emolument 可供计算退休金的年薪
PVtQ&m$y annual report 年报
&a Hj;Z( Annual Report on the Consumer Price Index 《消费物价指数年报》
HmX (= Y annual return 周年报表；周年申报表；每年报税表格
iwmXgsRa9} Annual Return Rules 《周年报表规则》
:EA,0 , annual review of consumer prices 每年消费物价回顾
>J8?n,* annual roll-forward basis 逐年延展方式
EKoCm)}d annual salary 年薪
q(uu;l[ annual statement 年度报表；年度决算表
QT-rb~ 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
N+}yw4lb annuitant 年金受益人
T@Q.m.iV4 annuity 年金
$V\xN(Ed annuity contract 年金合约
T\c dtjk annuity on human life 人寿年金
, H[o .r= antecedent debt 先前的债项
$6oLiYFX; ante-dated cheque 倒填日期支票
bt
j\v[D anticipated expenditure 预期开支
HDy[ /7" anticipated net profit 预期纯利
VNytK_F0P anticipated revenue 预期收入
: wn![<`3q anti-inflation measure 反通货膨胀措施
e dD(s5 anti-inflationary stance 反通货膨胀立场
,[ Y tl apparent deficit 表面赤字
&$+yXN apparent financial solvency 表面偿债能力
Jn:GqO apparent partner 表面合伙人
7CQ48LH] application for personal assessment 个人入息课税申请书
jliKMd<? application of fund 资金应用
Tp0Tce/ application to release as liquidator and to destruct the books of accounts and documents
%HSoQ?qA 申请免除清盘人职务及毁灭帐簿与文件
aMj3ov8p appointed actuary 委任精算师
\< z{ @ appointed auditor 委任核数师；委任审计师
]q?<fEG2< appointed trustee 委任的受托人
{=R=\Y?r& appointer 委任人
$!fz87-p> apportioned pro rata 按比例分摊
J\ 3~ apportionment 分配；分摊
+w}5-8mH&> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
v.Q)Obyn apportionment formula 分摊方程式
TAGqRYgi apportionment of estate duty 遗产税的分摊
&_-~kU1K^ appraisal 估价；评估
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appreciable growth 可观增长
2&Efqy8}DZ appreciable impact 显着影响
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appreciable increase 可观增长
s' K0C8'U appreciation 增值；升值
^R2:Z&Iv% appreciation against other currencies 相对其他货币升值
4 QDF%#~q^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=R Q>q appreciation tax 增值税
Ii,L 6c appropriation 拨款；拨用；拨付
ZsV'-gu appropriation account 拨款帐目
%Y!lEzB5 Appropriation Bill 拨款法案
Y*7.3 +# appropriation-in-aid system 补助拨款办法
Kk/qd)nk approved assets 核准资产
& i!.6M2 approved basket stock 认可一篮子证券
Mv ;7kC7] approved budget 核准预算
*.~M#M 9c approved charitable donation 认可慈善捐款
:z^c<KFX approved charitable institution 认可慈善机构
$T*kpUXH} approved currency 核准货币；认可货币
\GPW C}V\s approved estimates 核准预算
m$$U%=r>@ approved estimates of expenditure 核准开支预算
F!Nx^M 1 approved overseas insurer 核准海外保险人
h7%< approved overseas trust company 核准海外信托公司
A).wjd(_, approved pooled investment fund 核准汇集投资基金
7qnw.7p approved provident fund scheme 认可公积金计划
Xt $?Kx_, approved provision 核准拨款
,':?3| $c approved redeemable share 核准可赎回股份
O"{NHNG\oT approved regional stock 认可地区性证券
rgOB0[ approved retirement scheme 认可退休金计划
2p'qp/ approved subordinated loan 核准附属贷款
a Fl(K\ arbitrage 套戥；套汇；套利
EnfSVG8kB8 arbitrageur 套戥者；套汇者
&{7%Vs TB arbitrary amount 临时款项
W}T$ Z arrangement 措施；安排；协定
[z Y9"B<3 arrears 欠款
(s \Nm_j arrears of pay 欠付薪酬
Lo ! kv* arrears of revenue 逾期未收税款；逾期未收的帐项
7j@TW%FmV\ articles of association 组织章程；组织细则；组织章程细则
o 0fsM;K Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
s 3t{freM ascertainment of profit 确定利润
* DU86JL` "Asia Clear" “亚洲结算系统”
&}*[-z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
/oh[ Nu1D Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
eLl ;M4d Asian Development Fund [ADF] 亚洲发展基金
RX#:27: Asian dollar bond 亚洲美元债券
H'2pmwk Asian dollar market 亚洲美元市场
$e0sa=/ Asian dollar rate 亚洲美元利率
AC
3 ;i Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=G*<WcR Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
m}8c.OJ>K` asked price 沽盘；喊价；索价；卖方报价
Thz& wH`W assessable income 应评税入息
,.DU)Wi?} assessable loss 应评税亏损
] V}";cm;2 assessable profit 应评税利润
ek3/`]V: assessable value 应评税值
'S&5 zwrH assessed profit 估定利润
6 R"& !.ZF assessed value 经评估价值
Z(CzU {7c assessment 评税；评定；估价；评税单
V>z8 *28S. assessment number 评税编号；估价编号
ky[FNgQ3n assessment of additional tax 补加税评税
P PmE.%_ assessment of performance 业绩评估；实绩评价
{:! *1L Assessor 评税主任
_d,_&7 asset price bubbles 资产价格泡沫
EK[ ~lIXg asset-backed securities 具资产保证的证券
"-\I?k assets accretion 资产增值
.`iOWCS assets and liabilities 资产与负债
[_C IN assets betterment statement 资产递增表；资产改进表
w 8T#~Dc assets lending 实物放款；有抵押贷款
91[(K'=& assets of the company passing on the death 死者去世时转移的公司资产
UKn>., assets pledged as security for liabilities 用作负债抵押的资产
BK6oW3wD/ assets portfolio 资产投资组合
*\-6p0~A assets price 资产价格
d TS 7l02 assets quality 资产质素
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assets realization 资产变现
JrS|Ib)6 assets refinancing arrangement 资产再集资安排
4fQ<A <2/ assets securitization 资产证券化
`Y8 F}%i[ assets situated outside Hong Kong 在香港以外地方的资产
q,kd r)- assets stripping 削减资产；拆卖资产
/2 WGo- assets value 资产值
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}$l assignee 承让人
b m`x assignment 转让；转让书；转让契
X8y&|uH assignment of interest 权益转让
7oK!!Qd^w assignment of letters patent and trade mark 专利证书及商标转让
PWmFY'= assignment of property 物业转让；物业转让书
rVkRU5 assignment right 转让权
s F f@> assignor 转让人
l g~Gkd 6 associate 有联系的人；有关连人士；相联者；合伙人；联系人
-PoW 5 6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"}(*Km5Po associate member 附属会员
eY;XF. mF associated body corporate 相联法人团体
t 8|i> (O associated company 相联公司；联属公司
HZ )z^K?1 associated corporation 相联法团
;MR8E9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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^b&x 公认会计师公会〔英国〕
AwUc U;"9> Association of Futures Exchange Brokers 香港期货经纪协会
h 5<46!P Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
RMDzPda. association of underwriters 承保人组织
!C Y: XQm assumption of control 接管
~"#qG6dP assurance 担保；保险；转易；转易书
'H zF/RKh assurance of interest 权益的转易
5{L~e>oS9 at 19XX price 按一九ＸＸ年价格计算
]]V|[g&aJ at a discount 按赔价计算；按贴水价格计算；打折扣
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0p_/mZ at a premium 按溢价计算；按升水价格计算
PFu{OJg& at call 通知付款；按通知
Rcc9Tx(zvQ at constant market price 按固定市价计算
!%?O`+r at constant price 按固定价格计算
fl9`Mgu at cost 按成本计算
GO2 mccIB at current market price 按当时市价计算；按现时市价计算
ot($aY,t at current price 按当时价格计算；按现时价格计算
@j=:V!g2O at factor cost 按要素成本计算；按生产要素成本计算
8,7^@[bzXx at money-of-the-day price 按付款当日价格计算
Y;-$w|&P> at or better 按指定或较佳价位〔买卖指令〕
~l+2Z4nV at par 按面值计算；平价
9$$dSN\& at sight 见票即付
]{s0/(E A at the close 按收市盘
TD!--l*gL at the opening 按开市盘
A+de;& attestation 见证；见证条款
@>cz$##` at-the-money option 平价期权
UQ c!"D attorney 受权人；受托代表人
GRM6H|. attornment 新拥有人承认书
;G.5.q[A attributable profit 可归属利润
aS=-9 P;v attributable share value 可归属股份价值
0Ta&o-e Auckland Stock Exchange 奥克兰证券交易所
E2 K{9 @i auction 拍卖
X|y(B%: auctioneer 拍卖商
vJ9I z audit 审计；核数
Vd d HK Audit Commission 审计署
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\:P{} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
r2yJ{j&s 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〕
ti'B}bH>' audit review 帐目审查
SO4?3wg7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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audited account 审计帐目；经审计的帐目
fG9 ;7KG audited annual account 经审计的周年帐目
2*Z k^h= audited balance sheet 经审计的资产负债表
G%iT L"6 auditor 核数师；核数主任；审计师
)Fon;/p auditor's certificate 核数师证明书；审计师证明书
2,aH1Xbex auditor's report 核数师报告；审计师报告
}@x!r=O)I Aussie bond 澳元债券
mX 3p austerity budget 紧缩预算
d^MRu#] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'b)qP| Australia All Ordinaries Index 澳洲所有普通股票指数
DK)T2{: Australian Dollar [AUD] 澳元
v;soJlxF~ Australian Options Market 澳大利亚期权市场
hh8Gr l; Australian Securities Commission 澳洲证券事务监察委员会
]-8WM5\qJM Australian Society of Certified Practising Accountants 澳洲执业会计师公会
@@JyCUd Australian Stock Exchange 澳大利亚证券交易所
f7Y BhF Austrian Schilling [ATS] 奥地利先令
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oE>i authentication 认证；鉴证
d|?Xo\+ authority to purchase 委托购买证；委购书
UodBK7y authorization 认可；核准；授权；授权书
!7Eodq-0 authorization by direction 指示授权
;/:Sx/#s authorization by instruction 指令授权
5`Q j< authorization by warrant 令状授权
t:MSV? authorization of unit trust 单位信托的认可
v5>A1\ authorized agent 指定代理人
[ ?%q,>F authorized capital 法定资本
>)F "lR:o authorized clerk 出市员
`AYq,3V authorized dealer 认可交易商
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# VHx authorized financial institution 认可财务机构
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dJ2 authorized fund 认可基金
<O5WY37"q authorized fund house 获授权的基金公司；认可基金公司
sSd/\Ap authorized institution 认可机构
w4 (L@ 1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
FA%_jM authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
28k=@k^ q authorized insurer 获授权保险人；获认可承保人
CP~mKmMV authorized investment 特准投资项目
&&nbdu authorized person 获授权人
Ve2{;`t authorized representative 获授权代表
jp_|pC' authorized share capital 法定股本
=Ox}WrU~ automated quotation system 自动报价系统
sUF9_W5z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]{ oZn5F 自动交易系统〔香港期货交易所有限公司〕
gk6UV2nE? automatic adjustment mechanism 自动调整机制
v3 #,Z! automatic adjustment system 自动调整系统
8Qo'[ +4; Automatic Clearing House 自动票据交换所
6 <EGH*GQ$ automatic exchange rates accumulation system 自动化汇率累集系统
q`,%L1c4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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Yo automatic teller machine [ATM] 自动柜员机
D|)a7 _ autopay 自动转帐
OvAh p&k available assets 可用资产
+ $|fUn{ available fiscal reserve 现存财政储备
W:,Wex^9n available profit 可用利润
]} dQ~lOE Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
k, [*h-{8 average 平均；平均数；海损
>))CXGE average basic salary 平均基本薪金
t;BUZE_!0c average consumer expenditure 平均消费开支；一般消费开支
U.KQjBi average cost 平均成本
rUpe ;c average cost of land production 增辟土地平均成本
baBBn %_V average daily turnover 平均每日成交额
W#S8 2 average daily wage rate 平均每日工资率
W%4=x>J- average expenditure pattern 平均开支模式
O&1qL) average growth rate 平均增长率
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Hkq average net fixed assets 固定资产平均净值
B2e" average of relatives 相对价格平均数
/TyGZ@S>m average price 平均价格
gs5(~YiT6 average propensity to consume 平均消费倾向；一般消费倾向
=hkYQq`Q average propensity to save 平均储蓄倾向；一般储蓄倾向
'`3#FCg average rate 平均率
@@)2 12 average revenue 平均收入；平均收益
1>"-!ADm average stock 平均库存；平均存货
!bP%\ )5 average yearly rent 平均年租
" !~o avoidance of double taxation 避免双重课税
&E_a0*)e avoidance of tax 避税
