A:
L?_7bX oD A share Ａ股；甲类股份
g#NZ ,~ abatement of tax 减税；减扣免税额
_a_xz v' ABN AMRO Bank N.V. 荷兰银行
*KK+X07 above-the-line expenditure 线上项目支出；经常预算支出
rI5F o h6 above-the-line receipt 线上项目收入；经常预算收入
vgn@d,v ABSA Asia Limited 南非联合亚洲有限公司
QU{Ech' absolute change 绝对数值变更
2)?(R;$, absolute expenditure 实际开支
71#I5*8 absolute guideline figure 绝对准则数字
Z'pQ^MO absolute interest 绝对权益
)oo~m\` absolute order of discharge 绝对破产解除令
3qH QX?a absolute profit margin 绝对利润幅度
h9 $ Fx absolute value 实值；绝对值
d- bqL:/ absolutely vested interest 绝对既得权益
4vK8kkW1 absorbed cost 已吸收成本；已分摊成本
GwsY-jf absorption 吸收；分摊；合并
HhA -[p absorption rate 吸收率；摊配率；分摊率
|VOg\[f ACB Finance Limited 亚洲商业财务有限公司
D+ V7hpH- acceptable form of reciprocity 合理的互惠条件
Mv|yk Joz" acceptable rate 适当利率；适当汇率
& a!BD/ acceptance agreement 承兑协议
Gy1xG.yM~ acceptance for honour 参加承兑
u ^I(Ny acceptor 承兑人；接受人；受票人
He0=-AR8 acceptor for honour 参加承兑人
ufa41$B'yG accident insurance 意外保险
]"AyAkT( Accident Insurance Association of Hong Kong 香港意外保险公会
QVZD/shq accident insurance scheme 意外保险计划
d
"BW/%m|g accident year basis 意外年度基准
@Un/c:n accommodation 通融；贷款
r#WT`pav accommodation bill 通融票据；空头票据
va/m~k|i accommodation party 汇票代发人
HLQ"?OFlz account balance 帐户余额；帐户结余
j$fAq\B account book 帐簿
v/uO&iQw5 account collected in advance 预收款项
`T/~.`R account current book 往来帐簿
L W#M@ account of after-acquired property 事后取得的财产报告
t{! account of defaulter 拖欠帐目
T1B|w"In account payable 应付帐款
ZWc+),X account payee only [A/C payee only] 只可转帐；存入收款人帐户
s30
O@M)) account receivable 应收帐款
P7r'ffA account receivable report 应收帐款报表
IC/(R! Crj account statement 结单；帐单；会计财务报表
+]>+a<x*% account title 帐户名称；会计科目
39 e; accountant's report 会计师报告
,p{ `pma Accountant's Report Rules 会计师报告规则
5yh/0i5 | accounting and auditing procedure 会计与审计程序；会计与核数程序
zHB_{(o7 Accounting Arrangements 《会计安排》
< j}lp- accounting basis 会计基础
0? 7XtC P< accounting by Official Receiver 破产管理署署长呈交的帐目
t ^=U*~ Accounting Circular 《会计通告》
mIZwAKo accounting class 会计类别
P`$12<\O1 accounting date 记帐日期；会计结算日期
Ocg"M Gb accounting for money 款项核算
^ s7,_!.Pq Accounting Officer 会计主任
,Y_{L| :w accounting period 会计报告期；会计期
`U!y&Q$, accounting policy 会计政策；会计方针
GYRYbiwqdi accounting practice 会计惯例
O@8pC+#`Z accounting principle 会计准则
W:&R~R accounting record 会计记录
k!jNOqbb accounting report 会计报告
J.*XXM- V Accounting Services Branch [Treasury] 会计事务部〔库务署〕
S6nhvU: Accounting Society of China 中国会计学会
> (9F accounting statement 会计报表
<Pqv;WI |R accounting system 会计制度；会计系统
E
?2O( accounting transaction 会计事项；帐务交易
@b&84Gn2
r accounting treatment 会计处理
78#!Q.## accounting year 会计年度
;'T{li2 accretion 增值；添加
v|Jlf$> accrual 应计项目；应累算数目
h SqY$P accrual basis 应计制；权责发生制
&Y|Xd4 : accrual basis accounting 应计制会计；权责发生制会计
x!S;SU accrue 应累算；应计
Ftb%{[0}u3 accrued benefit 应累算利益
O/A E}] accrued charges 应计费用
Df07y<>7Q accrued cumulative preference share dividend 应累算的累积优先股股息
1N`vCt]w accrued expenses 应累算费用
@`u?bnx]e accrued interest payable 应付利息；应计未付利息
KHiFJ_3 accrued interest receivable 应收利息；应计未收利息
\jW)Xy accrued right 累算权益
`T*U]/zQ accruing profit 应累算的利润
hi{%pi&!T accumulated fiscal reserve 累积财政储备
l1_X(Z._V accumulated profit 累积利润；滚存溢利
T~4mQuYi accumulated reserve 累积储备
"vF
MSY accumulation of surplus income 累积收益盈余
3EFD%9 n acquired assets 既得资产
m/&i9A acquisition 收购；购置；取得
4\X||5.c acquisition cost 购置成本
v vu<:16 acquisition expenses 购置费用
2f, B$-# acquisition of 100% interest 收购全部股权
-xmf'c9P acquisition of control 取得控制权
4 k}e28 acquisition of fixed assets 购置固定资产
MlO-+}`_+ acquisition of shell “买壳”
4 |J[Jdj acquisition price 收购价
; ~ 4k7Uz act of God 天灾
jjOgG-Q acting partner 执事合伙人
jdRq6U^ active market 买卖活跃的市场；交投畅旺的市场；旺市
;Kxbg>U active partner 积极参与的合伙人
OTvROJP active trading 交投活跃
$j`
$[tX6l actual circulation 实际流通
( `' 8Ww actual cost 实际成本
6 / g%\ka actual expenditure 实际开支；实际支出
(ClhbfzD actual income 实际入息；实际收入；实际收益
V*n==Nb5L actual market 现货市场
5vp|?-\ h> actual price 现货价；实际价格
A;K(J4y* actual profit 实际利润
g9tu %cIkR actual quotation 实盘；实际价位；实际报价
Eyh| a. )- actual year basis 按实际年度计算
-<f/\U actuals 实货
0 Vv9BL{ actuarial investigation 精算调查
*DeTqO65 actuarial principle 精算原则
HB&
& actuarial report 精算师报告
<)m%*9{ Actuarial Society of Hong Kong 香港精算学会
:{g7lTM actuarial valuation 精算师估值
,4F,:w actuary 精算师
9V!-ZG ad referendum agreement 暂定协议；有待覆核的协定
`_AM` >_ ad valorem duty 从价税；按值征税
0LVE@qE L ad valorem duty system 从价税制
#Fd W/y5 ad valorem fee 从价费
oN2=DYC41 ad valorem tariff 从价关税
i S p additional allowance 额外免税额
e=f .y< additional amount for unexpired risk 未过期风险的额外款额
8:;#,Urr additional assessable profit 补加应评税利润
D!>
d0k,Y additional assessment 补加评税
e$l 6gY additional commitment 额外承担
V%
axeqs additional commitment vote 额外承担拨款
4Kp L>'Q= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
cf8-]G?tK additional dependent parent allowance 供养父母额外免税额
h* .w"JO additional provision 额外拨款
y%(X+E"n* additional stamp duty 附加印花税
Ub)I66 additional tax 补加税罚款；补加税款
66:ALFwd7 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
M-9gD[m adjudged bankrupt 被裁定破产
6v z1*\:H~ adjudicated bankrupt 裁定破产人
Q |hm1q adjudication fee 裁定费；评定印花税额手续费；评估契据费
-e>|kPfv! adjudication of bankruptcy 裁定破产；宣告破产
(i`(>I.(/ adjudication of insolvency 裁定无力偿还债务
+cg
{[f,J; adjusted actual 经调整的实数；调整后的实数
aO1IVESr$ adjusted current assets 经调整的流动资产；调整后的流动资产
s OC&Q&eg adjusted figure 经调整的数字；调整后的数额
x'`"iZO.t adjusted liabilities 经调整的负债；调整后的负债
4,1oU|fz adjusted loss 经调整的亏损；调整后的亏损
Pn WD}'0V 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
3;/?q adjusted profit 经调整的利润；调整后的利润
,+L
KJl adjusted surplus 经调整的盈余额；调整后的盈余额
\2DE ==M)P adjusted value 经调整的价值；调整后的价值
}C6@c1myq- adjustment 调整；修订；理算〔保险〕
Q7Ij4 adjustment centre 调剂中心
c?6d2jH. adjustment lag 调整过程的时间差距；调整时差
Q_P5MLU> adjustment mechanism 调整机制
L7q | ^` adjustment of loss 亏损调整
}5gr5g\OtP adjustment process 调整过程；调整程序
_vrWj<wyf adjustment range 调整幅度
w=J4zkWk administered exchange rate 受管制汇率
T%I&txl Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
RsSXhPk? administration expenses 行政费用
W"sr$K2m| administration fee 手续费；行政费
b~Z=:'m8 administration in bankruptcy 破产管理
D s -` administration order 遗产管理令
y4F^|kS) [ administrator 管理人；遗产管理人
gg]~2f administrator of the estate 遗产管理人
aWvd`qA9r admission of debt 债项承认书
moO _-@i admission of proof 接纳债权证明
k L7^$ advance 放贷款项；垫付款项；预支款项；预付款项
?SX_gYe9 advance account 暂支帐目；预付款帐户
1r4,X Sk advance compensation 预付补偿金
9 81!2* advance from shareholder 股东垫款
EF; ,Gjh5p advance pending reimbursement 预支以待日后付还
31X U7A advanced economy 先进经济体系
olty4kGD$V advancement 预付；预付财产
N/{?7sG& advances warrant 垫款令
- <oZ)OfU advancing 贷出
7:o+iP4 6 adverse balance 逆差
_Y-$}KwY! adverse exchange 逆汇
rx:lKoOnB advertisement addressed to shareholders 在报章刊登的致股东通告
-9G]x{> advice for collection 托收通知书
&5q{ viI advice of drawing 提款通知书；汇票通知书
0|C[-ppr advice of payment 付款通知
7%CIt?Z% Advisory Committee [Securities and Futures Commission]
` "Dy%&U 谘询委员会〔证券及期货事务监察委员会〕
gMZ&,n4 Advisory Committee on Diversification 经济多元化谘询委员会
u%opY<h affidavit 誓章；遗产申报誓章
<o@ )SD~K affidavit of no receipt 述明无收款的誓章
2V$9ei6 affiliate 联号；联营公司；附属公司
F0;1zw affiliated company 附属公司；联号；联营公司
&%e" 9v2` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|R~;&x: affordability 负担能力
*i? .y*g African Development Bank [AfDB] 非洲开发银行
6FjVmje after-acquired property 事后取得的财产
q<XcOc5 after-hours dealing 市后交易
7Po/_% after-tax profit 税后盈利；税后利润；税后溢利
s/ S+ ec3 agency agreement 代理协议
L?f qcW{ agency expenses 代理机构的开支
1URsHV!xcM agency fee 代理费
bOXh|u_3i Agency Law 《代理法》
ZjD2u 8e agent 代理人；承销人
@3 "DBJ agent of company 公司代理人
%HEmi; agent's fee 代理人费；经纪费
`@$YlFOW aggregate 总计；总数；总体数字
Ihef$, aggregate amount 总款额；总额
LXxl ?D aggregate assets and liabilities 总体资产与负债
lIl9ypikg aggregate at constant price 按固定价格计算的总体数字
7.|S>+Q aggregate demand 总需求
eCL?mh K aggregate gross position 总持仓量
2{};6{yz aggregate limit 总限额
ayH>XwY6 aggregate of salaries tax 合计薪俸税
y''V"Be aggregate performance 总体表现；总体业绩
<4NQL*|> aggregate supply 总体供应
R6Pz#`n aggregate surplus 总盈余
}85#[~ m' aggregate total 整体总额
^'Zh;WjI7 aggregate value 总值；合计价值
SRk7gf P*q aggregated basis 合计基准
r %xB8e9 aggregated net chargeable income 合计应课税入息实额
j?J=w=.Nx aggregation 合并计算；合计；总和
^ K>pT}u aggregation of incomes of husband and wife 夫妇入息合并计算
Na;t#, aggregation of property 财产的总和
N[{]i Q agio 差价；贴水
D[W}[r Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
K z^ hQd Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
h>Rpb#] 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
)fR1n}# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
UJs?9]x> 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
j)@ oRWL< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0C7 " 3l 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+}]wLM}\UF agreement for a settlement 授产协议
@}{VM)Fc+ agreement for assignment 转让协议
I)uASfT$ agreement for sale 售卖协议；买卖协议
(QhAGk&lu agreement for sale and purchase 买卖协议
]eL~L_[G\ agreement for the payment of interest 支付利息协议
}'_ :XKLj agreement for the repayment of money 还款协议
-( ER4# agreement of reinsurance 再保险协议
h=mv9=x Agricultural Bank of China 中国农业银行
<on)"{W13 air passenger departure tax 飞机乘客离境税
Q
}8C Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
P#9-bYNU airport tax 机场税
JgZdS -~ alcohol duty 酒精税
"U{mMd!9L alienation 让与；让渡；转让
qZc)Sa. S alimony 生活费；赡养费
Ot"(uW4$[ All Ordinaries Index [AOI] 所有普通股指数
> hesxC! all risks 全险；综合险
CY\mU_.b All Sales Record for Stock Market 《股票市场成交报告》
y7
<(,uT Allied Capital Resources Limited 新联财务有限公司
/^WE@r[: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
)xbqQW7%0+ allocation letter 拨款信件
7dx4~dF allocation of fund 分配款项；预留款项
rr6"Y&v allocation of profit 利润分配；溢利分配
Z~B+*HF allocation warrant 拨款令
k dUc& allotment 分配；配股
QD6Z=>?S allotment notice 股份配售通知；配股通知
l> 33z_H^ allotment of shares 股份分配
";58B} ki allowable 可获宽免；免税的
_"`/^L`Q? allowable business loss 可扣除的营业亏损
P:vX }V |[ allowable expenses 可扣税的支出
k .ww-nH allowance 免税额；津贴；备抵；准备金
gGD]t;<u allowance for debts 债项的免税额
! -@SS> allowance for depreciation by wear and tear 耗损折旧免税额
_c,&\ wl$ allowance for funeral expenses 殡殓费的免税额
uof0Oc. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
UvoG< ; allowance for repairs and outgoings 修葺及支出方面的免税额
0$ (jBnE allowance to debtor 给债务人的津贴
4>d[qr*< alteration of capital 资本更改
A'w2GC{. alternate trustee 候补受托人
4O9tx_<JG amalgamation 合并
*,_2hvlz ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
y& Gw.N}<r ambit of charges 征税范围；收费范围
A`
oa|k!U amended valuation 经修订的估值
sV;qpD XX American Commodities Exchange 美国商品交易所
7YSuB9{M American Express Bank Limited 美国运通银行
]lC 4+{V American Stock Exchange 美国证券交易所
<4S F~i amortization 摊销
~n)]dFy amount due from banks 存放银行同业的款项
gS0,')w amount due from banks abroad 存放海外银行同业的款项
NdaM9a#TZ amount due from holding companies 控股公司欠款
m}sh I8S amount due from local banks 存放本港银行同业的款项
jR }*bIzv amount due to banks 银行同业的存款
_qdW QFuM amount due to banks abroad 海外银行同业的存款
^O?l9(=/u amount due to holding companies 控股公司存款
Z7ZWf'o amount due to local banks 本港银行同业的存款
aj+zmk~- amount due to outport banks 外埠银行同业的存款
I%C]>ZZh amount for note issue 发行纸币的款额
y;*My# amount of bond 担保契据的款额
A Z]Z,s6 amount of consideration 代价款额
8V Kb* amount of contribution 供款数额
bK6, saN> amount of indebtedness 负债款额
an #jZ[ amount of principal of the loan 贷款本金额
t/_\U =i$ amount of rates chargeable 应征差饷数额
:^C#-O amount of share capital 股本额
DB!uv[c amount of sums assured 承保款额
t 4*aVHT amount of variation 变动幅度
/<G yg7o0 amount of vote 拨款数额
15RI(BN amount payable 应付款额
H d96[ Uo amount receivable 应收款额
B/[hi%~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^!XU+e+:0 analysis 分析
h:eN>yW ancillary risk 附属风险
w`2_6[ ,9 annual account 周年帐目；周年帐目报表；年度决算；年结
g5?r9e annual accounting date 年结日期
YeR7*[l annual allowance 每年免税额；年积金；年度津贴；年津
noWRYS % annual balance 年度余额
wK/}E h\^ annual disposable income 每年可动用收入
pU[a[ annual estimates 周年预算
t>fA!K%{ annual fee 年费
aA!@;rR<yU annual general meeting 周年大会
8JFnB(3xU annual growth rate 年增率；每年增长率
t ;bZc s annual long-term supplement 长期个案每年补助金
& C!g(fS annual pensionable emolument 可供计算退休金的年薪
EV by 9! annual report 年报
XL%vO#YT Annual Report on the Consumer Price Index 《消费物价指数年报》
:cIu?7A annual return 周年报表；周年申报表；每年报税表格
.oW~:mY Annual Return Rules 《周年报表规则》
f[w jur annual review of consumer prices 每年消费物价回顾
G=+!d&mbg annual roll-forward basis 逐年延展方式
d{( s- annual salary 年薪
-sruxF annual statement 年度报表；年度决算表
_S[Rvb1e 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
x `b~ZSNJ% annuitant 年金受益人
PkZf(=-X
annuity 年金
6T5 A31 Q annuity contract 年金合约
%`8KG(F^ annuity on human life 人寿年金
AiR%MD antecedent debt 先前的债项
c9>8 IW ante-dated cheque 倒填日期支票
E0WrpGZ anticipated expenditure 预期开支
u k>q\j anticipated net profit 预期纯利
KR+ a Y. anticipated revenue 预期收入
4C2>0O<^s anti-inflation measure 反通货膨胀措施
i: NJ>b anti-inflationary stance 反通货膨胀立场
l[ZQ7$kL apparent deficit 表面赤字
?et0W|^k apparent financial solvency 表面偿债能力
OdtbVF~ apparent partner 表面合伙人
?ZD{e|:u application for personal assessment 个人入息课税申请书
rVc
zO+E application of fund 资金应用
:d:|7hlNQ application to release as liquidator and to destruct the books of accounts and documents
QqT6P`0u 申请免除清盘人职务及毁灭帐簿与文件
~`W6O> appointed actuary 委任精算师
%m 0L!|E appointed auditor 委任核数师；委任审计师
#Q!c42}M appointed trustee 委任的受托人
s0`]!7D< appointer 委任人
Q*oA{eZY apportioned pro rata 按比例分摊
pEqr0Qwh apportionment 分配；分摊
PAO[Og,- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
H@O r X apportionment formula 分摊方程式
C_g"omw40 apportionment of estate duty 遗产税的分摊
rA>A=, appraisal 估价；评估
fS'k;r*r appreciable growth 可观增长
)U3 H1 5 appreciable impact 显着影响
5r2ctde)Y appreciable increase 可观增长
_tWfb}6;Zb appreciation 增值；升值
)SlUQ 7f> appreciation against other currencies 相对其他货币升值
8/kx 3 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
HT1dvC$COo appreciation tax 增值税
LmT[N@>" appropriation 拨款；拨用；拨付
8{U]ATx'( appropriation account 拨款帐目
!Barc ,kA Appropriation Bill 拨款法案
7o 83|s.Bm appropriation-in-aid system 补助拨款办法
W6!4Q yn approved assets 核准资产
U- U V<} approved basket stock 认可一篮子证券
2rE~V.)% approved budget 核准预算
H8Z Z@@ qm approved charitable donation 认可慈善捐款
!EyGJa[ i approved charitable institution 认可慈善机构
8M(|{~~3: approved currency 核准货币；认可货币
is _ dPc approved estimates 核准预算
$
M[}(m approved estimates of expenditure 核准开支预算
A(!ZZ9 Wc approved overseas insurer 核准海外保险人
nP3;<*T P0 approved overseas trust company 核准海外信托公司
/d]V{I~6 approved pooled investment fund 核准汇集投资基金
0g a1Yr] approved provident fund scheme 认可公积金计划
DFZ:.6p approved provision 核准拨款
S
&lT KYP approved redeemable share 核准可赎回股份
%I2xK.8 = approved regional stock 认可地区性证券
Z ^9{Qq approved retirement scheme 认可退休金计划
AcfkY m~ approved subordinated loan 核准附属贷款
X?k V1 arbitrage 套戥；套汇；套利
4q 2=:"z4 arbitrageur 套戥者；套汇者
M }KM] < arbitrary amount 临时款项
")[Q4H ;V arrangement 措施；安排；协定
8bKWIN g_n arrears 欠款
Baf z&#;Q' arrears of pay 欠付薪酬
<PuB3PEvV arrears of revenue 逾期未收税款；逾期未收的帐项
7! A %6 articles of association 组织章程；组织细则；组织章程细则
V?L$ ys Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
b&V]|Z ( ascertainment of profit 确定利润
&j ~|3 "Asia Clear" “亚洲结算系统”
K E)D =P Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3I{ta/( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)su
<Ji* Asian Development Fund [ADF] 亚洲发展基金
IP4b[|ef Asian dollar bond 亚洲美元债券
H2p XJ/XF Asian dollar market 亚洲美元市场
O|7{%5h Asian dollar rate 亚洲美元利率
Ns(L1 '9= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Vlxb<$5Nh Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
yPxG`w' asked price 沽盘；喊价；索价；卖方报价
bQ\ -6dOtv assessable income 应评税入息
j*Wh;I+h assessable loss 应评税亏损
'2q xcc o assessable profit 应评税利润
-aeo7C assessable value 应评税值
l1|,Lr assessed profit 估定利润
Gk] qE]hi assessed value 经评估价值
E( 4lu% assessment 评税；评定；估价；评税单
1j) !d$8 assessment number 评税编号；估价编号
:"+UG-S$ 6 assessment of additional tax 补加税评税
meVVRFQ2+ assessment of performance 业绩评估；实绩评价
QmkC~kK1. Assessor 评税主任
8UY=}R2C asset price bubbles 资产价格泡沫
pQ-^T.' asset-backed securities 具资产保证的证券
+K?N:w assets accretion 资产增值
H6 f; BS assets and liabilities 资产与负债
_2Xu1q.6~5 assets betterment statement 资产递增表；资产改进表
_=^hnv assets lending 实物放款；有抵押贷款
m-KK
{{ assets of the company passing on the death 死者去世时转移的公司资产
elHarey`f assets pledged as security for liabilities 用作负债抵押的资产
L XfeXWw?, assets portfolio 资产投资组合
{ `|YX_HS assets price 资产价格
,5+X%~' assets quality 资产质素
j'Q-*- 3 assets realization 资产变现
?`*-QG} assets refinancing arrangement 资产再集资安排
MHT,rqG assets securitization 资产证券化
w5/ X { assets situated outside Hong Kong 在香港以外地方的资产
`zOAltfd assets stripping 削减资产；拆卖资产
<B{VL8IA> assets value 资产值
Wv*BwiQ assignee 承让人
$ ^D(% assignment 转让；转让书；转让契
V1b_z assignment of interest 权益转让
O> ^~SO assignment of letters patent and trade mark 专利证书及商标转让
D>#v 6XI assignment of property 物业转让；物业转让书
iYQy#kO assignment right 转让权
YU0HySP: assignor 转让人
'<W ,-i associate 有联系的人；有关连人士；相联者；合伙人；联系人
HF =C8ZtlL Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]! J3?G associate member 附属会员
{ $TB#=G associated body corporate 相联法人团体
W yJfF=< associated company 相联公司；联属公司
A =[f >8 associated corporation 相联法团
96E7hp !: Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>@89k^#Vc 公认会计师公会〔英国〕
wj5s5dH Association of Futures Exchange Brokers 香港期货经纪协会
T]Td4T! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
qsR fG~Cg association of underwriters 承保人组织
"91At b;hJ assumption of control 接管
W]Y!ZfGnN assurance 担保；保险；转易；转易书
LW
3J$Am assurance of interest 权益的转易
}(%}"%$ at 19XX price 按一九ＸＸ年价格计算
`L[32B9 at a discount 按赔价计算；按贴水价格计算；打折扣
-/7=\kao% at a premium 按溢价计算；按升水价格计算
h+u|MdOY\ at call 通知付款；按通知
e z:o9)N4 at constant market price 按固定市价计算
IV#My9}e at constant price 按固定价格计算
]}L1W`n at cost 按成本计算
#V,~d&_k at current market price 按当时市价计算；按现时市价计算
xjk|O;ak at current price 按当时价格计算；按现时价格计算
S^`9[$KH0 at factor cost 按要素成本计算；按生产要素成本计算
Ty|c@X at money-of-the-day price 按付款当日价格计算
F*( A; N_y at or better 按指定或较佳价位〔买卖指令〕
pC. 4AkEO at par 按面值计算；平价
Py0 i%pZ at sight 见票即付
)n[Mh!mn at the close 按收市盘
>s?;2T2"yx at the opening 按开市盘
1Kf
t?g attestation 见证；见证条款
lGBdQc]IL at-the-money option 平价期权
ITqigGan% attorney 受权人；受托代表人
bme#G{[)Y attornment 新拥有人承认书
<21^{ yt1 attributable profit 可归属利润
`*9FKs attributable share value 可归属股份价值
)w?$~q Auckland Stock Exchange 奥克兰证券交易所
im[gbac auction 拍卖
4qcIo O auctioneer 拍卖商
x[@3;_'K audit 审计；核数
QAnfxt6 Audit Commission 审计署
R/xCS.yl} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!4cdP2^P 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〕
OxGCpbh*7o audit review 帐目审查
G:ngio]G0 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#_sVB~sn@ audited account 审计帐目；经审计的帐目
"EkO>M/fr audited annual account 经审计的周年帐目
> 5:e1a?9 audited balance sheet 经审计的资产负债表
fTtSx_}3H auditor 核数师；核数主任；审计师
vjRD?kF auditor's certificate 核数师证明书；审计师证明书
x(N} ^Hu auditor's report 核数师报告；审计师报告
X.Y)'qSf Aussie bond 澳元债券
8/$iCW austerity budget 紧缩预算
P2RL\`<" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&_9e g Australia All Ordinaries Index 澳洲所有普通股票指数
] H'82a Australian Dollar [AUD] 澳元
* G|]5 Australian Options Market 澳大利亚期权市场
l8lR 5< Australian Securities Commission 澳洲证券事务监察委员会
.Tq vy)' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
wTbIS~!gF Australian Stock Exchange 澳大利亚证券交易所
VO OThdR Austrian Schilling [ATS] 奥地利先令
:@A;!'zpL authentication 认证；鉴证
/[dAgxL authority to purchase 委托购买证；委购书
`;2`H, G' authorization 认可；核准；授权；授权书
Xn'>k[}<k authorization by direction 指示授权
19`0)pzZ*P authorization by instruction 指令授权
JN-8\ L authorization by warrant 令状授权
' *C)S authorization of unit trust 单位信托的认可
(\Zo"x;( authorized agent 指定代理人
cU[ pneY authorized capital 法定资本
?S:_J!vX{ authorized clerk 出市员
R}<s~` Pl authorized dealer 认可交易商
JY8pV+q @= authorized financial institution 认可财务机构
]h$TgX authorized fund 认可基金
p5 t#d) authorized fund house 获授权的基金公司；认可基金公司
/`@> v$oo authorized institution 认可机构
<b ppu>& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
b#j5fEY authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#T`+~tW'| authorized insurer 获授权保险人；获认可承保人
j" .6 authorized investment 特准投资项目
l Nt o9 authorized person 获授权人
(W/UR9x)|d authorized representative 获授权代表
,dMi+c`ax authorized share capital 法定股本
dj**,*s automated quotation system 自动报价系统
]>T/Gl1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(2)9TpE; 自动交易系统〔香港期货交易所有限公司〕
ee ` =B automatic adjustment mechanism 自动调整机制
Vo8"/]_h automatic adjustment system 自动调整系统
?+L6o C.; Automatic Clearing House 自动票据交换所
YWF <2l. automatic exchange rates accumulation system 自动化汇率累集系统
BEx^IQ2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Hf|:A(vCx automatic teller machine [ATM] 自动柜员机
w2AWdO6 autopay 自动转帐
R;2 -/MT- available assets 可用资产
7Wn]l! available fiscal reserve 现存财政储备
r5wXuA,Um available profit 可用利润
UeQ% (f Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
J/2p S average 平均；平均数；海损
"!?Ya{ average basic salary 平均基本薪金
d_B 5@9e# average consumer expenditure 平均消费开支；一般消费开支
W)O'( D average cost 平均成本
6E4 L4Vb average cost of land production 增辟土地平均成本
JwVv+9hh average daily turnover 平均每日成交额
th|Q NG average daily wage rate 平均每日工资率
aX:$Q
}S average expenditure pattern 平均开支模式
6*
w ;xf average growth rate 平均增长率
P .( X]+ average net fixed assets 固定资产平均净值
Us.jyg7_c average of relatives 相对价格平均数
1Xc%%j average price 平均价格
ghiEl sBU average propensity to consume 平均消费倾向；一般消费倾向
7|Y8^T
s average propensity to save 平均储蓄倾向；一般储蓄倾向
t/(j 8w average rate 平均率
)}5r s average revenue 平均收入；平均收益
b=EZtk6> average stock 平均库存；平均存货
9Ua@- average yearly rent 平均年租
/% 1l JD avoidance of double taxation 避免双重课税
m JT
m/C avoidance of tax 避税
