A:
>J>4g;Y A share Ａ股；甲类股份
+o})Cs`|=A abatement of tax 减税；减扣免税额
g(m 3
& ABN AMRO Bank N.V. 荷兰银行
\NwL #bQ~ above-the-line expenditure 线上项目支出；经常预算支出
mle"!* above-the-line receipt 线上项目收入；经常预算收入
[I:D\) $< ABSA Asia Limited 南非联合亚洲有限公司
2^N
4( absolute change 绝对数值变更
d[;=X .fZ2 absolute expenditure 实际开支
Un\h[m absolute guideline figure 绝对准则数字
/Y|oDfv absolute interest 绝对权益
tkU"/$Vi\ absolute order of discharge 绝对破产解除令
vy\;# X! absolute profit margin 绝对利润幅度
-ZqN~5>j) absolute value 实值；绝对值
* fVs| absolutely vested interest 绝对既得权益
~yz7/?A)TS absorbed cost 已吸收成本；已分摊成本
J2H/z5YRJ4 absorption 吸收；分摊；合并
)P>Cx zs absorption rate 吸收率；摊配率；分摊率
I4
d S,h ACB Finance Limited 亚洲商业财务有限公司
bA v>?Xqa acceptable form of reciprocity 合理的互惠条件
(@Q@B%!!K acceptable rate 适当利率；适当汇率
3#vhQ*xU acceptance agreement 承兑协议
b48 9sa acceptance for honour 参加承兑
X?5M)MP+I acceptor 承兑人；接受人；受票人
1MV\Jm acceptor for honour 参加承兑人
gf2< dEff accident insurance 意外保险
ZVu&q{s, Accident Insurance Association of Hong Kong 香港意外保险公会
.nX+!EXeS accident insurance scheme 意外保险计划
* Zb-YA accident year basis 意外年度基准
[|<2BQX accommodation 通融；贷款
RGy4p)z*+ accommodation bill 通融票据；空头票据
%Z?2 .) accommodation party 汇票代发人
zM?JLNs]<{ account balance 帐户余额；帐户结余
Vh1{8'G Q account book 帐簿
`iuo([E d account collected in advance 预收款项
fnV^&`B B account current book 往来帐簿
xe5|pBT account of after-acquired property 事后取得的财产报告
!X721lNP account of defaulter 拖欠帐目
g|_-O" l account payable 应付帐款
Kj;gxYD>6 account payee only [A/C payee only] 只可转帐；存入收款人帐户
HH/ bBM! account receivable 应收帐款
z;`o>Ja2 account receivable report 应收帐款报表
{~7V A account statement 结单；帐单；会计财务报表
KsI[ account title 帐户名称；会计科目
((L=1]w accountant's report 会计师报告
KM Z:$H Accountant's Report Rules 会计师报告规则
gE8p**LT+ accounting and auditing procedure 会计与审计程序；会计与核数程序
V E{[52 Accounting Arrangements 《会计安排》
EJ&[I%jU accounting basis 会计基础
[U[saR\ accounting by Official Receiver 破产管理署署长呈交的帐目
#x Z7% Accounting Circular 《会计通告》
'ms&ty*T accounting class 会计类别
3 D>s y f accounting date 记帐日期；会计结算日期
a pQ` l^ accounting for money 款项核算
7A@GN A Accounting Officer 会计主任
]&%_Fpx accounting period 会计报告期；会计期
C8i6ESmU accounting policy 会计政策；会计方针
!U38aHG accounting practice 会计惯例
&x$1hx' accounting principle 会计准则
@KRr$k accounting record 会计记录
.T0w2Dv / accounting report 会计报告
Stqlp<xy Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"i/ l' Accounting Society of China 中国会计学会
Oi# F accounting statement 会计报表
xu[6h?u(h8 accounting system 会计制度；会计系统
8/cD7O accounting transaction 会计事项；帐务交易
Y(QLlJ*)/ accounting treatment 会计处理
Ia-`x/r*m accounting year 会计年度
u'}SaX]0 accretion 增值；添加
m3zmyw} accrual 应计项目；应累算数目
CC,_I>t accrual basis 应计制；权责发生制
:^".cs?g accrual basis accounting 应计制会计；权责发生制会计
lu D.3& 0n accrue 应累算；应计
W.b?MPy] accrued benefit 应累算利益
b,U"N- 6 accrued charges 应计费用
#hPa:I$Oc accrued cumulative preference share dividend 应累算的累积优先股股息
(bnyT?p% accrued expenses 应累算费用
Z}74%
9qE accrued interest payable 应付利息；应计未付利息
)`5k fj accrued interest receivable 应收利息；应计未收利息
YSi[s*.G accrued right 累算权益
YB{hQ<W accruing profit 应累算的利润
w_o|k&~, accumulated fiscal reserve 累积财政储备
M_@%*y\o accumulated profit 累积利润；滚存溢利
--*Jv"/0 accumulated reserve 累积储备
s"5f5Cn/Wh accumulation of surplus income 累积收益盈余
Xk= bb267 acquired assets 既得资产
]A)`I acquisition 收购；购置；取得
fW^\G2Fk acquisition cost 购置成本
NUH;\*]8s acquisition expenses 购置费用
,{=pFs2 acquisition of 100% interest 收购全部股权
KDD_WXGt~ acquisition of control 取得控制权
zFVNb acquisition of fixed assets 购置固定资产
lt 74`9,f acquisition of shell “买壳”
e@[9WnxYe acquisition price 收购价
&qfnCM0Y act of God 天灾
*3 .+19Q acting partner 执事合伙人
7 ,Tg>,%Q active market 买卖活跃的市场；交投畅旺的市场；旺市
8!87p?Mz active partner 积极参与的合伙人
R_iQLBrd active trading 交投活跃
D{1k{/cF actual circulation 实际流通
Z6@W)Q X actual cost 实际成本
&K
Ti[ actual expenditure 实际开支；实际支出
*h59Vaoc actual income 实际入息；实际收入；实际收益
{=n-S2 % actual market 现货市场
6`(x)Q9 actual price 现货价；实际价格
w6ZyMR,T actual profit 实际利润
Y>v (UU actual quotation 实盘；实际价位；实际报价
V 2-fJ! actual year basis 按实际年度计算
8BP.VxX actuals 实货
:ryyo$ actuarial investigation 精算调查
3q7Z?1'o
actuarial principle 精算原则
CjW`c Hd actuarial report 精算师报告
Lo"w,p`n@ Actuarial Society of Hong Kong 香港精算学会
AWkXW l} actuarial valuation 精算师估值
d N'2;X actuary 精算师
U/2]ACGCN^ ad referendum agreement 暂定协议；有待覆核的协定
*fs'%"w- ad valorem duty 从价税；按值征税
""- #b^DQ ad valorem duty system 从价税制
(.6~t<DRv ad valorem fee 从价费
o/ Z ad valorem tariff 从价关税
& fH;A X. additional allowance 额外免税额
tNsiokOm additional amount for unexpired risk 未过期风险的额外款额
mI5BJ additional assessable profit 补加应评税利润
C:Tjue{G2 additional assessment 补加评税
)*!"6d)^ additional commitment 额外承担
J=Qu Zwt additional commitment vote 额外承担拨款
2M`]nAk2a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?LE\pk
R additional dependent parent allowance 供养父母额外免税额
$$my,: nH additional provision 额外拨款
<_X`D4g]XO additional stamp duty 附加印花税
!V|%n(O" additional tax 补加税罚款；补加税款
v X=zqV Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5}J|YKyP adjudged bankrupt 被裁定破产
34k}7 k~n adjudicated bankrupt 裁定破产人
)a:j_jy adjudication fee 裁定费；评定印花税额手续费；评估契据费
_
U/[n\oC adjudication of bankruptcy 裁定破产；宣告破产
U;%I"
p`Z/ adjudication of insolvency 裁定无力偿还债务
\^=Wp '5R adjusted actual 经调整的实数；调整后的实数
or2BG&W adjusted current assets 经调整的流动资产；调整后的流动资产
X~ca8!Dq adjusted figure 经调整的数字；调整后的数额
3=r#=u5z adjusted liabilities 经调整的负债；调整后的负债
4d v5 adjusted loss 经调整的亏损；调整后的亏损
){y wk 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
$nX4!X adjusted profit 经调整的利润；调整后的利润
SRL`! adjusted surplus 经调整的盈余额；调整后的盈余额
sfLH[Q? adjusted value 经调整的价值；调整后的价值
3awh>1N2 W adjustment 调整；修订；理算〔保险〕
;%u'w;sg q adjustment centre 调剂中心
+C`h*%BW adjustment lag 调整过程的时间差距；调整时差
Grot3a adjustment mechanism 调整机制
gWlv;oq adjustment of loss 亏损调整
NI(fJ%U adjustment process 调整过程；调整程序
'FVh/};Y.D adjustment range 调整幅度
^.']-XjC administered exchange rate 受管制汇率
ssdpwn' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
'<(S*&s administration expenses 行政费用
)C
\ %R administration fee 手续费；行政费
%Pl
7FHfB administration in bankruptcy 破产管理
h!c6]D4!L administration order 遗产管理令
0MV^-M
administrator 管理人；遗产管理人
3I|&}+Z6 administrator of the estate 遗产管理人
4}mp~AXy;z admission of debt 债项承认书
CHeU` !: admission of proof 接纳债权证明
/$]#L% advance 放贷款项；垫付款项；预支款项；预付款项
p8yn? ~]^ advance account 暂支帐目；预付款帐户
U%E 6"Hg advance compensation 预付补偿金
!uIT5D advance from shareholder 股东垫款
DyZe+,g;S advance pending reimbursement 预支以待日后付还
l # -4}95 advanced economy 先进经济体系
j,7NLb9M advancement 预付；预付财产
Rg4'9I%B advances warrant 垫款令
.23z\M8
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M\% LB}4M adverse balance 逆差
o: \&4z&= adverse exchange 逆汇
al{;]>W advertisement addressed to shareholders 在报章刊登的致股东通告
V1aWVLltj advice for collection 托收通知书
T DvUiJm advice of drawing 提款通知书；汇票通知书
)e,Rp\fY$ advice of payment 付款通知
m 6V:x/'= Advisory Committee [Securities and Futures Commission]
+kh#Jq. 谘询委员会〔证券及期货事务监察委员会〕
'g3!SdaLF Advisory Committee on Diversification 经济多元化谘询委员会
Fbvw zZ affidavit 誓章；遗产申报誓章
)9(Mt _ affidavit of no receipt 述明无收款的誓章
v=-8 } S affiliate 联号；联营公司；附属公司
|~QHCg< affiliated company 附属公司；联号；联营公司
&`` dI,NC affirmation [estate duty] 非宗教式宣誓〔遗产税〕
f T7Z6$ affordability 负担能力
sIx8,3`&y African Development Bank [AfDB] 非洲开发银行
4';~@IBf after-acquired property 事后取得的财产
/CpU. ^V after-hours dealing 市后交易
DA>_9o/l after-tax profit 税后盈利；税后利润；税后溢利
L;wfTZa agency agreement 代理协议
Mi|PhDXMh agency expenses 代理机构的开支
>]6 inS9 agency fee 代理费
;.%Ii
w&WG Agency Law 《代理法》
bnll-G| agent 代理人；承销人
([Gb]0 agent of company 公司代理人
j%|#8oV agent's fee 代理人费；经纪费
A6?+$ Hr aggregate 总计；总数；总体数字
a}oFL%=? aggregate amount 总款额；总额
v37TDY3; aggregate assets and liabilities 总体资产与负债
9*AH&/EXth aggregate at constant price 按固定价格计算的总体数字
u9 LP=g aggregate demand 总需求
+ -[M 7J aggregate gross position 总持仓量
$UgQ1Qc aggregate limit 总限额
2(_+PQ6C= aggregate of salaries tax 合计薪俸税
\ C^fi}/] aggregate performance 总体表现；总体业绩
I-@A{vvPK aggregate supply 总体供应
r9),F.6, aggregate surplus 总盈余
]p,sve vo aggregate total 整体总额
".n,R"EF aggregate value 总值；合计价值
UODbT && aggregated basis 合计基准
+/">]QJ aggregated net chargeable income 合计应课税入息实额
%t*_Rtz\o aggregation 合并计算；合计；总和
L|O'X4"&_ aggregation of incomes of husband and wife 夫妇入息合并计算
%/b3G*$W aggregation of property 财产的总和
_;o)MTw|' agio 差价；贴水
cc LTA 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》
O$'BJKj-4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?*2DR:o>@ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
v' x)AbbC Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^lF 'KW$ 《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》
s7x&x;- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'X()|{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
f-w-K)y$ht agreement for a settlement 授产协议
XkG:1H;Q% agreement for assignment 转让协议
=qQH,{]c6 agreement for sale 售卖协议；买卖协议
?CaMn b8 agreement for sale and purchase 买卖协议
,\HZIl[8 agreement for the payment of interest 支付利息协议
i|- 6 agreement for the repayment of money 还款协议
^A 4bsoW agreement of reinsurance 再保险协议
Ro&s \T+d Agricultural Bank of China 中国农业银行
4$j7DJ8dj air passenger departure tax 飞机乘客离境税
v[3QI7E3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1qEpQ.:]( airport tax 机场税
MfX1&/Z+ alcohol duty 酒精税
H9@24NFb alienation 让与；让渡；转让
C'6 yt alimony 生活费；赡养费
X(sN +7DOV All Ordinaries Index [AOI] 所有普通股指数
E c44J D all risks 全险；综合险
(\CT
"u- All Sales Record for Stock Market 《股票市场成交报告》
f)~j'e Allied Capital Resources Limited 新联财务有限公司
\ O*8 % all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;IN!H@bq allocation letter 拨款信件
#84<aM allocation of fund 分配款项；预留款项
;WF3w allocation of profit 利润分配；溢利分配
0^5*@vt allocation warrant 拨款令
75u 5zD allotment 分配；配股
utH,pGs C. allotment notice 股份配售通知；配股通知
Y[(U~l,a+ allotment of shares 股份分配
hJkP_( +J\ allowable 可获宽免；免税的
{ 8!\aYI allowable business loss 可扣除的营业亏损
.3yoDab allowable expenses 可扣税的支出
/|
nZ)? allowance 免税额；津贴；备抵；准备金
b7]MpL allowance for debts 债项的免税额
Dz<"eyB\ allowance for depreciation by wear and tear 耗损折旧免税额
;y"=3-=vM" allowance for funeral expenses 殡殓费的免税额
q_5hKipd\b allowance for inflation 为通货膨胀而预留的款项；通胀准备金
hKG)*
Q allowance for repairs and outgoings 修葺及支出方面的免税额
j_3X
1 w)k allowance to debtor 给债务人的津贴
mes/gqrJ1I alteration of capital 资本更改
V30Om3C alternate trustee 候补受托人
w=dTa5 amalgamation 合并
l ~b ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
x#_\b- ambit of charges 征税范围；收费范围
^Po^Co amended valuation 经修订的估值
\Z pg,KOT American Commodities Exchange 美国商品交易所
2H h5gD|> American Express Bank Limited 美国运通银行
oS2L"# American Stock Exchange 美国证券交易所
j %3wD2 l amortization 摊销
s{"}!y=] amount due from banks 存放银行同业的款项
91|0{1 amount due from banks abroad 存放海外银行同业的款项
OA_WjTwDs amount due from holding companies 控股公司欠款
f Fr[
&\[ amount due from local banks 存放本港银行同业的款项
Q+Sx5JUR~ amount due to banks 银行同业的存款
vz\^Aa
#fv amount due to banks abroad 海外银行同业的存款
Ng1{ NI+S amount due to holding companies 控股公司存款
BZ '63 amount due to local banks 本港银行同业的存款
6k 1;62Ntk amount due to outport banks 外埠银行同业的存款
kYwV0xQ amount for note issue 发行纸币的款额
Hp#IOsP~ amount of bond 担保契据的款额
^HO'"/tB@D amount of consideration 代价款额
z0yPBt1W amount of contribution 供款数额
/Dmuvb|A amount of indebtedness 负债款额
u\&F`esQ2 amount of principal of the loan 贷款本金额
}K
rQPg
amount of rates chargeable 应征差饷数额
,Q7W))j amount of share capital 股本额
5a0&LNm amount of sums assured 承保款额
X(YR).a~ amount of variation 变动幅度
cft'% IEs amount of vote 拨款数额
>Y3ZK{b amount payable 应付款额
&8w
MGahp amount receivable 应收款额
;5AN w"Dq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
vVA) x~^ analysis 分析
:n%KHen3\ ancillary risk 附属风险
a 8(mU% annual account 周年帐目；周年帐目报表；年度决算；年结
2@W'q=+0 annual accounting date 年结日期
vv F: annual allowance 每年免税额；年积金；年度津贴；年津
=!?4$vW annual balance 年度余额
@(b;H 0r~ annual disposable income 每年可动用收入
AW\#)Em annual estimates 周年预算
JBvMe H5 annual fee 年费
km 0LLYG annual general meeting 周年大会
=!V-V}KK- annual growth rate 年增率；每年增长率
eu^ B annual long-term supplement 长期个案每年补助金
{ Rd){ky@ annual pensionable emolument 可供计算退休金的年薪
=IIB~h[TB annual report 年报
F\)?Ntj)>@ Annual Report on the Consumer Price Index 《消费物价指数年报》
-45xa$vv annual return 周年报表；周年申报表；每年报税表格
ZcP/rT3{^ Annual Return Rules 《周年报表规则》
D^!x@I~: annual review of consumer prices 每年消费物价回顾
?Dr_WFNjO annual roll-forward basis 逐年延展方式
_e9S"`` annual salary 年薪
`~+1i5-} annual statement 年度报表；年度决算表
bb@3%r|_< 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
[k<w'n* annuitant 年金受益人
JSCZX:5 annuity 年金
V\2&?#GZ annuity contract 年金合约
qs U ob annuity on human life 人寿年金
2k}8` P; antecedent debt 先前的债项
< ,X?+hr ante-dated cheque 倒填日期支票
+~ZFao qf anticipated expenditure 预期开支
9p ehQFfH anticipated net profit 预期纯利
n0T>sE -9 anticipated revenue 预期收入
D.ajO^[ anti-inflation measure 反通货膨胀措施
?gGmJ l anti-inflationary stance 反通货膨胀立场
HW"';M% apparent deficit 表面赤字
>3,t`Z : apparent financial solvency 表面偿债能力
^! r<-J
apparent partner 表面合伙人
Z~s"=kF, application for personal assessment 个人入息课税申请书
W "}Cfv application of fund 资金应用
A4|L;z/A[h application to release as liquidator and to destruct the books of accounts and documents
H[;\[ 3 申请免除清盘人职务及毁灭帐簿与文件
m })EYs1 appointed actuary 委任精算师
DV6B_A{kI appointed auditor 委任核数师；委任审计师
$bh o]~ appointed trustee 委任的受托人
H OPi2nf{ appointer 委任人
@`D`u16]i apportioned pro rata 按比例分摊
7hq$vI% 0 apportionment 分配；分摊
xDtJ& 6uFw Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
T`Jj$Lue{ apportionment formula 分摊方程式
$z":E(oy apportionment of estate duty 遗产税的分摊
# ]MV appraisal 估价；评估
Y!0ZwwW appreciable growth 可观增长
k0 4CSzE"% appreciable impact 显着影响
@ /yQ4G r appreciable increase 可观增长
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/0 z^A appreciation 增值；升值
Y \oz9tf8 appreciation against other currencies 相对其他货币升值
e5HHsR6 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
920 o]Dh=t appreciation tax 增值税
`;\<Fr appropriation 拨款；拨用；拨付
dJYW8pcKT appropriation account 拨款帐目
{] Zet}2 Appropriation Bill 拨款法案
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a9C]? appropriation-in-aid system 补助拨款办法
Mu>WS)1lS approved assets 核准资产
2 yY.rs approved basket stock 认可一篮子证券
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,v!7I approved budget 核准预算
,|Xi bfw approved charitable donation 认可慈善捐款
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d*?O approved charitable institution 认可慈善机构
s DF 5 approved currency 核准货币；认可货币
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Akt5q approved estimates 核准预算
?_<14%r; approved estimates of expenditure 核准开支预算
!I UH 5 approved overseas insurer 核准海外保险人
>AUj4d approved overseas trust company 核准海外信托公司
&i8UPp% approved pooled investment fund 核准汇集投资基金
'U %L\v, approved provident fund scheme 认可公积金计划
)V6<'>1WZ approved provision 核准拨款
# 1#?k approved redeemable share 核准可赎回股份
p> #QFd"m approved regional stock 认可地区性证券
S @WzvM approved retirement scheme 认可退休金计划
A]WR- 0Z7 approved subordinated loan 核准附属贷款
ta)'z@V @g arbitrage 套戥；套汇；套利
!}$,) ~<+H arbitrageur 套戥者；套汇者
oD vE0"Sz arbitrary amount 临时款项
/OaW4 b$Tz arrangement 措施；安排；协定
/CT g3Q"KQ arrears 欠款
hOTqbd} arrears of pay 欠付薪酬
Y7L1`<SC arrears of revenue 逾期未收税款；逾期未收的帐项
ex}6(;7)O articles of association 组织章程；组织细则；组织章程细则
]|#%`p56 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
E#I^D/0 ascertainment of profit 确定利润
< lxE^M "Asia Clear" “亚洲结算系统”
c7[+gc5 } Asia Commercial Bank Ltd. 亚洲商业银行有限公司
JS:AHJSz Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
X7~AqG Asian Development Fund [ADF] 亚洲发展基金
x 8v2mnk Asian dollar bond 亚洲美元债券
I" Gr <?r Asian dollar market 亚洲美元市场
m@ 2;9 Asian dollar rate 亚洲美元利率
d0"Xlle ld Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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VNWK2 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'*XX|\. asked price 沽盘；喊价；索价；卖方报价
= yy7P[D assessable income 应评税入息
5[\LQtM assessable loss 应评税亏损
Bl6> y/ assessable profit 应评税利润
k #Bq8d assessable value 应评税值
} c1?:8p assessed profit 估定利润
r:QLO~l/ assessed value 经评估价值
lgL|[ik` assessment 评税；评定；估价；评税单
n\x@~ SzrX assessment number 评税编号；估价编号
JF%_ 8Ye5 assessment of additional tax 补加税评税
\as^z!< assessment of performance 业绩评估；实绩评价
'G J'Vli Assessor 评税主任
pk&;5|cCD asset price bubbles 资产价格泡沫
i[\`]C{gf asset-backed securities 具资产保证的证券
(='e9H!3D assets accretion 资产增值
q%H#04 Yh assets and liabilities 资产与负债
lM N3;}K assets betterment statement 资产递增表；资产改进表
r: :LQ$ assets lending 实物放款；有抵押贷款
,^#{k!uaC{ assets of the company passing on the death 死者去世时转移的公司资产
74u_YA<" assets pledged as security for liabilities 用作负债抵押的资产
t R(Nko assets portfolio 资产投资组合
@9X+ BdQ U assets price 资产价格
'U8% ! assets quality 资产质素
o7A+ O%dX assets realization 资产变现
oT jsiXS assets refinancing arrangement 资产再集资安排
;xKPa6`E assets securitization 资产证券化
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Lu assets situated outside Hong Kong 在香港以外地方的资产
X":T>) J- assets stripping 削减资产；拆卖资产
I6B`G Im5 assets value 资产值
8U$(9X assignee 承让人
),u)#`.l
G assignment 转让；转让书；转让契
]@rt/ eX assignment of interest 权益转让
}+wvZq +c assignment of letters patent and trade mark 专利证书及商标转让
-ghmLMS%t assignment of property 物业转让；物业转让书
SJXA assignment right 转让权
w$2Z7S assignor 转让人
ET[vJnReC associate 有联系的人；有关连人士；相联者；合伙人；联系人
8:=EA3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
h fBZ:es+ associate member 附属会员
XX:?7:j}[8 associated body corporate 相联法人团体
f'>270pH associated company 相联公司；联属公司
8M DX()Bm associated corporation 相联法团
~s[St0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/l)|B 公认会计师公会〔英国〕
K~I%"r|l Association of Futures Exchange Brokers 香港期货经纪协会
sPod)w?e Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
D') m8:> association of underwriters 承保人组织
4* vV9*'! assumption of control 接管
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assurance 担保；保险；转易；转易书
\j$q';9p assurance of interest 权益的转易
p!wx10b at 19XX price 按一九ＸＸ年价格计算
-3)]IA at a discount 按赔价计算；按贴水价格计算；打折扣
`c )// o at a premium 按溢价计算；按升水价格计算
i7UE9Nyl* at call 通知付款；按通知
Q-qM" 8I at constant market price 按固定市价计算
P t)Ni at constant price 按固定价格计算
8>KBh)q at cost 按成本计算
"yo~;[ at current market price 按当时市价计算；按现时市价计算
(r ]3tGp at current price 按当时价格计算；按现时价格计算
!B#Lea at factor cost 按要素成本计算；按生产要素成本计算
"B ~ow{3 at money-of-the-day price 按付款当日价格计算
6*({ZE at or better 按指定或较佳价位〔买卖指令〕
*NE A(9 at par 按面值计算；平价
Zc<fopi h at sight 见票即付
0< { zW%w at the close 按收市盘
` ]0E) at the opening 按开市盘
OK6c"*<z attestation 见证；见证条款
zv%9? : at-the-money option 平价期权
rpZ^R}B%*v attorney 受权人；受托代表人
v j ?6,Ae attornment 新拥有人承认书
B"903 g 1 attributable profit 可归属利润
]sbj 8 attributable share value 可归属股份价值
r z Auckland Stock Exchange 奥克兰证券交易所
b;;C>< auction 拍卖
AusCU~ :> auctioneer 拍卖商
Xaca=t sO audit 审计；核数
=(-oQ<@v Audit Commission 审计署
@/w ($w" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
f'2Ufd|J| 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〕
3ZF - n` audit review 帐目审查
-ST[!W V Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Y5Ub[o audited account 审计帐目；经审计的帐目
c~0hu *& audited annual account 经审计的周年帐目
r/32pY audited balance sheet 经审计的资产负债表
# RG/B2 auditor 核数师；核数主任；审计师
)0Lno| l auditor's certificate 核数师证明书；审计师证明书
*_a eK~du. auditor's report 核数师报告；审计师报告
x2KIGG ^ Aussie bond 澳元债券
;Rz+4< austerity budget 紧缩预算
9AxeA2/X Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/;[Zw8K7 Australia All Ordinaries Index 澳洲所有普通股票指数
<![]=~z $ Australian Dollar [AUD] 澳元
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a%Eg9 Australian Options Market 澳大利亚期权市场
_Kw<4 $0<p Australian Securities Commission 澳洲证券事务监察委员会
B}(+\Q$I Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[YsN c Australian Stock Exchange 澳大利亚证券交易所
2[ #7YWs Austrian Schilling [ATS] 奥地利先令
(eOzntp8 authentication 认证；鉴证
,Qd;t authority to purchase 委托购买证；委购书
4Hk eXS. authorization 认可；核准；授权；授权书
<yxEGjm authorization by direction 指示授权
=xa:>Vh# authorization by instruction 指令授权
FBR]) h'Z authorization by warrant 令状授权
7LQLeQvB authorization of unit trust 单位信托的认可
-j6&W` authorized agent 指定代理人
^x:%_ yG Y authorized capital 法定资本
}qa8 o authorized clerk 出市员
"'@iDq%y authorized dealer 认可交易商
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authorized financial institution 认可财务机构
bm &$wf authorized fund 认可基金
vp4l g1/ authorized fund house 获授权的基金公司；认可基金公司
EEU)eltI authorized institution 认可机构
EqN_VT@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
# -0}r authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0&YW#L|J authorized insurer 获授权保险人；获认可承保人
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?)W authorized investment 特准投资项目
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. authorized person 获授权人
;~2RWj=- authorized representative 获授权代表
:z ^VI M authorized share capital 法定股本
sn4wd:b7% automated quotation system 自动报价系统
d^0v aX6e} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&<s[(w!%% 自动交易系统〔香港期货交易所有限公司〕
x/UmpJD+ automatic adjustment mechanism 自动调整机制
?D6?W 6@ automatic adjustment system 自动调整系统
c% 5G 3j Automatic Clearing House 自动票据交换所
&Ow[ automatic exchange rates accumulation system 自动化汇率累集系统
z/B[quSio Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
aQMUC6cPM@ automatic teller machine [ATM] 自动柜员机
Y6>@zz nk autopay 自动转帐
J`&*r;"" V available assets 可用资产
3XCePA5z available fiscal reserve 现存财政储备
(zVT{!z available profit 可用利润
v*Fr #I0U Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
* m zJ)4 A average 平均；平均数；海损
v(=?ge YLo average basic salary 平均基本薪金
Z |8oD* , average consumer expenditure 平均消费开支；一般消费开支
WB: NV=&^ average cost 平均成本
'_f]qNy average cost of land production 增辟土地平均成本
8 f""@TTp average daily turnover 平均每日成交额
JD Q7 average daily wage rate 平均每日工资率
ot"3 3I average expenditure pattern 平均开支模式
E 3):8>R;1 average growth rate 平均增长率
N 3_rqRd^ average net fixed assets 固定资产平均净值
W'>"E/Tx#O average of relatives 相对价格平均数
yJ\K\\] average price 平均价格
*?'^R c average propensity to consume 平均消费倾向；一般消费倾向
V<ZohB?y average propensity to save 平均储蓄倾向；一般储蓄倾向
K,!"5W rX* average rate 平均率
W +F^(SC\ average revenue 平均收入；平均收益
u9TiE Eof3 average stock 平均库存；平均存货
IQ${2Dpg[ average yearly rent 平均年租
r+4<Lon~ avoidance of double taxation 避免双重课税
qmWK8}F.cE avoidance of tax 避税
