A:
8]xYE19= A share Ａ股；甲类股份
(vwKC
D& abatement of tax 减税；减扣免税额
k6(0:/C ABN AMRO Bank N.V. 荷兰银行
l6pvQ| above-the-line expenditure 线上项目支出；经常预算支出
v`r*Yok;` above-the-line receipt 线上项目收入；经常预算收入
|L(h+/>aWX ABSA Asia Limited 南非联合亚洲有限公司
l|K$6>80 absolute change 绝对数值变更
HD>UTX`&mc absolute expenditure 实际开支
> yqFO absolute guideline figure 绝对准则数字
B$_-1^L
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!qug^ F absolute order of discharge 绝对破产解除令
#? 7 g_ absolute profit margin 绝对利润幅度
?~tx@k$;Es absolute value 实值；绝对值
f<3lxu absolutely vested interest 绝对既得权益
a f}JS2=$ absorbed cost 已吸收成本；已分摊成本
E[ c6*I absorption 吸收；分摊；合并
Dh)(?"^9A absorption rate 吸收率；摊配率；分摊率
REJHh\:.77 ACB Finance Limited 亚洲商业财务有限公司
#bGYd}BfD acceptable form of reciprocity 合理的互惠条件
WUGFo$ xA acceptable rate 适当利率；适当汇率
%8?XOkH) acceptance agreement 承兑协议
F+ <Z%KuCu acceptance for honour 参加承兑
> QG@P acceptor 承兑人；接受人；受票人
$dF$-y<[0 acceptor for honour 参加承兑人
Z~ u 3{ accident insurance 意外保险
fY!9i5@' Accident Insurance Association of Hong Kong 香港意外保险公会
nt*K@ accident insurance scheme 意外保险计划
'm.+ S8 accident year basis 意外年度基准
Dao=2JB{ accommodation 通融；贷款
!xEGN@ accommodation bill 通融票据；空头票据
}z-6 ,i)'k accommodation party 汇票代发人
OZ QN&7 account balance 帐户余额；帐户结余
@oQ"FLF. account book 帐簿
;1q|SmF account collected in advance 预收款项
YZ6"
s- account current book 往来帐簿
pg{cZ1/ account of after-acquired property 事后取得的财产报告
Qn)AS1pL+ account of defaulter 拖欠帐目
Koc5~qUY] account payable 应付帐款
jt3=<&*Bm account payee only [A/C payee only] 只可转帐；存入收款人帐户
_3q}K account receivable 应收帐款
Zhc99 L &K account receivable report 应收帐款报表
K<M WiB& account statement 结单；帐单；会计财务报表
=LK f.@]# account title 帐户名称；会计科目
>FqU =Q accountant's report 会计师报告
B{ >x Accountant's Report Rules 会计师报告规则
4++p K;I accounting and auditing procedure 会计与审计程序；会计与核数程序
u]& +TR Accounting Arrangements 《会计安排》
eZ{Ce.lNR accounting basis 会计基础
bmO(tQS$5 accounting by Official Receiver 破产管理署署长呈交的帐目
I6PReVIb Accounting Circular 《会计通告》
qD,/Qu62 accounting class 会计类别
oObQN;A@6 accounting date 记帐日期；会计结算日期
xMFEeSzl>S accounting for money 款项核算
e//jd&G Accounting Officer 会计主任
)a<MW66 accounting period 会计报告期；会计期
{TaYkuWS accounting policy 会计政策；会计方针
~ "r(PCa@ accounting practice 会计惯例
>S]"-0tGD= accounting principle 会计准则
.H Pa\b\L> accounting record 会计记录
ba^/Ar(B accounting report 会计报告
\6%`)p Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6_>(9&g`zV Accounting Society of China 中国会计学会
2Mj_wc accounting statement 会计报表
M"yOWD~s~ accounting system 会计制度；会计系统
o,{]<Sm accounting transaction 会计事项；帐务交易
GIhF OK accounting treatment 会计处理
'u6n,yRm accounting year 会计年度
H {1'- wB accretion 增值；添加
HF*j=qt! accrual 应计项目；应累算数目
n _kE accrual basis 应计制；权责发生制
aev(CY,z accrual basis accounting 应计制会计；权责发生制会计
] U,m
1 accrue 应累算；应计
@ ?bY, accrued benefit 应累算利益
\s7/ ` accrued charges 应计费用
/4KHf3Nr accrued cumulative preference share dividend 应累算的累积优先股股息
|nBZ :$D accrued expenses 应累算费用
'3xK1Am accrued interest payable 应付利息；应计未付利息
3 ej[ accrued interest receivable 应收利息；应计未收利息
^#U[v 7y accrued right 累算权益
9V >C %I accruing profit 应累算的利润
v1=N?8Hz1 accumulated fiscal reserve 累积财政储备
Cng_*\=O accumulated profit 累积利润；滚存溢利
FSYs1Li_C accumulated reserve 累积储备
|\W~+}'g~ accumulation of surplus income 累积收益盈余
b(t8TR#- acquired assets 既得资产
H\$uRA oo* acquisition 收购；购置；取得
Q;GcV&f;f acquisition cost 购置成本
u-*z#e_L0 acquisition expenses 购置费用
IUz`\BO4 acquisition of 100% interest 收购全部股权
S2>$ S^[U acquisition of control 取得控制权
m;!X{CV acquisition of fixed assets 购置固定资产
JA4}B wn acquisition of shell “买壳”
k t+h\^g acquisition price 收购价
3 6t^iV*3 act of God 天灾
BDLJDyf B acting partner 执事合伙人
`W.g1"o8W4 active market 买卖活跃的市场；交投畅旺的市场；旺市
QWE \Ud.q active partner 积极参与的合伙人
p$cb&NNh*H active trading 交投活跃
i!iG7X)qT actual circulation 实际流通
tTT
:r),}$ actual cost 实际成本
8~3I^I_v actual expenditure 实际开支；实际支出
G+< id1 actual income 实际入息；实际收入；实际收益
??lsv(v- actual market 现货市场
t :~,7 actual price 现货价；实际价格
o>|DT(Ib actual profit 实际利润
8+ H 0 actual quotation 实盘；实际价位；实际报价
=]1c VnPI actual year basis 按实际年度计算
H3( @Q^9 actuals 实货
&joP-!" actuarial investigation 精算调查
j1=su~ actuarial principle 精算原则
m[Mw2 F actuarial report 精算师报告
G!lF5;Ad` Actuarial Society of Hong Kong 香港精算学会
9+ |W; actuarial valuation 精算师估值
I]BhkJ actuary 精算师
(L:Mdo ad referendum agreement 暂定协议；有待覆核的协定
N?O^" ad valorem duty 从价税；按值征税
~i!I6d~ ad valorem duty system 从价税制
}$LnjwM;, ad valorem fee 从价费
1fC)&4W ad valorem tariff 从价关税
KyBtt47\ additional allowance 额外免税额
_%#Uh#7P$ additional amount for unexpired risk 未过期风险的额外款额
NMUF)ksjN additional assessable profit 补加应评税利润
dA <_`GFR additional assessment 补加评税
JL>DRIR%NV additional commitment 额外承担
00@F?|-j additional commitment vote 额外承担拨款
Ctx>#uN6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8,(--A additional dependent parent allowance 供养父母额外免税额
9FPqd8(]*V additional provision 额外拨款
N#XC%66qy! additional stamp duty 附加印花税
b1QHZY\g{ additional tax 补加税罚款；补加税款
E<7$!P=z` Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9Ais)Wy%p adjudged bankrupt 被裁定破产
2s p4Mm adjudicated bankrupt 裁定破产人
! Y&] Y
G adjudication fee 裁定费；评定印花税额手续费；评估契据费
ct<XKq bI adjudication of bankruptcy 裁定破产；宣告破产
u ?F.%j- adjudication of insolvency 裁定无力偿还债务
AnK X4Q adjusted actual 经调整的实数；调整后的实数
./^8L( adjusted current assets 经调整的流动资产；调整后的流动资产
QL*RzFAD 3 adjusted figure 经调整的数字；调整后的数额
(G(M"S SC adjusted liabilities 经调整的负债；调整后的负债
uh%
J adjusted loss 经调整的亏损；调整后的亏损
fYpJ2y-sA 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
5rmQ:8_5 adjusted profit 经调整的利润；调整后的利润
0.2stBw adjusted surplus 经调整的盈余额；调整后的盈余额
HZ1 nuA adjusted value 经调整的价值；调整后的价值
MhJA8| B6| adjustment 调整；修订；理算〔保险〕
=woP~+ adjustment centre 调剂中心
dI>cPqQ adjustment lag 调整过程的时间差距；调整时差
bh#6yvpMR adjustment mechanism 调整机制
A[F_x*S adjustment of loss 亏损调整
mF
UsTb]f adjustment process 调整过程；调整程序
GMB3`&qh adjustment range 调整幅度
e wWw administered exchange rate 受管制汇率
gtT&97tT< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
GVfRy@7n administration expenses 行政费用
ddd2w administration fee 手续费；行政费
1(RRjT 9 administration in bankruptcy 破产管理
1.TIUH1 administration order 遗产管理令
&Pc.[k administrator 管理人；遗产管理人
Z4E6J'B8 administrator of the estate 遗产管理人
Yq4 nmr4 admission of debt 债项承认书
cI/ }r Z+ admission of proof 接纳债权证明
h<8c{RuoZC advance 放贷款项；垫付款项；预支款项；预付款项
f1sp6S0V\ advance account 暂支帐目；预付款帐户
I
zV c advance compensation 预付补偿金
#2"'tHf4 advance from shareholder 股东垫款
9+/D\|"{ advance pending reimbursement 预支以待日后付还
+SW|/oIU advanced economy 先进经济体系
MWK)Bn advancement 预付；预付财产
@"wX#ot advances warrant 垫款令
/ a)^) advancing 贷出
%LD(S * >7 adverse balance 逆差
mn*}U R adverse exchange 逆汇
%oquHkX%OJ advertisement addressed to shareholders 在报章刊登的致股东通告
%UhLCyC/ advice for collection 托收通知书
sx]{N advice of drawing 提款通知书；汇票通知书
;=k{[g 'gv advice of payment 付款通知
-yb7s2o Advisory Committee [Securities and Futures Commission]
kD7'BP/# 谘询委员会〔证券及期货事务监察委员会〕
)rlkQ'DN Advisory Committee on Diversification 经济多元化谘询委员会
QpRk5NeLe affidavit 誓章；遗产申报誓章
H9(UzyN>i affidavit of no receipt 述明无收款的誓章
*ae)<l3v affiliate 联号；联营公司；附属公司
lY2~{Y|4s affiliated company 附属公司；联号；联营公司
u J ]uz% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2%J] } )
affordability 负担能力
R&g&BF African Development Bank [AfDB] 非洲开发银行
\RRSrPLd- after-acquired property 事后取得的财产
pp(?rE$S after-hours dealing 市后交易
.J8 gW after-tax profit 税后盈利；税后利润；税后溢利
teC/Uf 5 agency agreement 代理协议
:Nwv &+ agency expenses 代理机构的开支
] w0Y5H " agency fee 代理费
{47Uu%XT Agency Law 《代理法》
Y3s8@0b3 agent 代理人；承销人
m AET`B " agent of company 公司代理人
mN . agent's fee 代理人费；经纪费
L3'isaz&^ aggregate 总计；总数；总体数字
xg 8R>j aggregate amount 总款额；总额
9W_mSum aggregate assets and liabilities 总体资产与负债
qnn RS aggregate at constant price 按固定价格计算的总体数字
B9$pG aggregate demand 总需求
:UAcS^n7h" aggregate gross position 总持仓量
2I& dTxIa aggregate limit 总限额
.o,-a >jL aggregate of salaries tax 合计薪俸税
T 1_B0H2 aggregate performance 总体表现；总体业绩
G l2WbY aggregate supply 总体供应
R0F [ aggregate surplus 总盈余
.7 26^2sx aggregate total 整体总额
BwGOn)KL aggregate value 总值；合计价值
Y6 . Bi aggregated basis 合计基准
;b. m X aggregated net chargeable income 合计应课税入息实额
)?$@cvf aggregation 合并计算；合计；总和
AK%&Kq&PaY aggregation of incomes of husband and wife 夫妇入息合并计算
cLvnLaA} aggregation of property 财产的总和
lj:.} +]r agio 差价；贴水
s& Al4>}.f 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》
c IC/3g}] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{'B(S/Z 7 《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》
qh&q <M Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Z;BEUtR
c 《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》
PR x- 0S Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&; p}HL, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
g1_z=(i`Z agreement for a settlement 授产协议
%_CL/H
agreement for assignment 转让协议
.Cs'@[Ciy agreement for sale 售卖协议；买卖协议
-o~n 06p agreement for sale and purchase 买卖协议
J>< hrZ agreement for the payment of interest 支付利息协议
x]?V*Jz agreement for the repayment of money 还款协议
vu}U2 0@ agreement of reinsurance 再保险协议
! 0UfX{. Agricultural Bank of China 中国农业银行
;l<Hen* air passenger departure tax 飞机乘客离境税
49 O_A[(d Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=<)/lz] H airport tax 机场税
(l9 jczi alcohol duty 酒精税
/u`Opv&I alienation 让与；让渡；转让
<P&X0S`O alimony 生活费；赡养费
[eBt Dc*w All Ordinaries Index [AOI] 所有普通股指数
Y C<FKWc all risks 全险；综合险
xj&~>&U){; All Sales Record for Stock Market 《股票市场成交报告》
cxvO,8NiB Allied Capital Resources Limited 新联财务有限公司
2PUB@B'
+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[;4ak)! allocation letter 拨款信件
$sZ4r>- allocation of fund 分配款项；预留款项
Z#[%JUYp' allocation of profit 利润分配；溢利分配
+Z GH allocation warrant 拨款令
yx6^ mis4 allotment 分配；配股
`[XH =-p allotment notice 股份配售通知；配股通知
0;, Y_61
allotment of shares 股份分配
1vCp<D9< allowable 可获宽免；免税的
0(9gTxdB allowable business loss 可扣除的营业亏损
Xc^(e?L4 allowable expenses 可扣税的支出
;`kOFg#`)c allowance 免税额；津贴；备抵；准备金
S4_ZG>\VT allowance for debts 债项的免税额
fCnwDT allowance for depreciation by wear and tear 耗损折旧免税额
zV;NRf)
9. allowance for funeral expenses 殡殓费的免税额
p]?eIovi allowance for inflation 为通货膨胀而预留的款项；通胀准备金
zf5%|7o allowance for repairs and outgoings 修葺及支出方面的免税额
hkV*UH { allowance to debtor 给债务人的津贴
W<[7LdAB alteration of capital 资本更改
j0O1?? alternate trustee 候补受托人
RdL5V AD amalgamation 合并
LWSy"Cs* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
45iO2W uur ambit of charges 征税范围；收费范围
3-n&&< amended valuation 经修订的估值
I")Ud?v0) American Commodities Exchange 美国商品交易所
s?nj@:4 American Express Bank Limited 美国运通银行
3UZ_1nY American Stock Exchange 美国证券交易所
4`cf FowK~ amortization 摊销
{ehYE ^%N amount due from banks 存放银行同业的款项
NNTrH\SU # amount due from banks abroad 存放海外银行同业的款项
t\! 5$P amount due from holding companies 控股公司欠款
RZSEcRlN amount due from local banks 存放本港银行同业的款项
QJ>=a./ amount due to banks 银行同业的存款
cIkA ~F amount due to banks abroad 海外银行同业的存款
UY Q@u b amount due to holding companies 控股公司存款
/X#OX 8gb] amount due to local banks 本港银行同业的存款
I\rjw$V# amount due to outport banks 外埠银行同业的存款
9 ao?\]&t amount for note issue 发行纸币的款额
6& hiW]Adm amount of bond 担保契据的款额
7Wiwnv_" amount of consideration 代价款额
glKPjL * amount of contribution 供款数额
}g%&}`%' amount of indebtedness 负债款额
8^^ehaxy amount of principal of the loan 贷款本金额
[xDIK8d:I amount of rates chargeable 应征差饷数额
h"}F3E amount of share capital 股本额
RC8-6s& ln amount of sums assured 承保款额
s k~7"v{Y. amount of variation 变动幅度
:J )^gc amount of vote 拨款数额
99]s/KD2yb amount payable 应付款额
h \Zh^B6J amount receivable 应收款额
YhAO Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/^&$ma\ analysis 分析
/jq"r-S" ancillary risk 附属风险
irjHPuhcG annual account 周年帐目；周年帐目报表；年度决算；年结
y] Cx[ annual accounting date 年结日期
]#q$i[Y annual allowance 每年免税额；年积金；年度津贴；年津
Aqg$q* Y annual balance 年度余额
CPP9=CoR37 annual disposable income 每年可动用收入
SL^%Zh/~ annual estimates 周年预算
c] z^(:_> annual fee 年费
Ml +f3#HP annual general meeting 周年大会
OT)`)PZ" annual growth rate 年增率；每年增长率
=U:]x'g( annual long-term supplement 长期个案每年补助金
R\$6_ annual pensionable emolument 可供计算退休金的年薪
40-/t*2Ly annual report 年报
]Rp<64I o Annual Report on the Consumer Price Index 《消费物价指数年报》
%VXI iu[ annual return 周年报表；周年申报表；每年报税表格
~wGjr7Wt Annual Return Rules 《周年报表规则》
/\1Q
:B 3W annual review of consumer prices 每年消费物价回顾
SxC(:k2b; annual roll-forward basis 逐年延展方式
Mz lE annual salary 年薪
0{?%"t\/f annual statement 年度报表；年度决算表
S%7 bM~J@ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
[!ZYtp?Hf annuitant 年金受益人
}2Im?Q annuity 年金
8-K4*(-dL annuity contract 年金合约
{z'Gg annuity on human life 人寿年金
R9+f^o` W antecedent debt 先前的债项
Ag1nx V1M$ ante-dated cheque 倒填日期支票
R~ N%sn anticipated expenditure 预期开支
*y> | anticipated net profit 预期纯利
1'B=J yR~K anticipated revenue 预期收入
xelh!AtE anti-inflation measure 反通货膨胀措施
7FP"]\x anti-inflationary stance 反通货膨胀立场
_,- \; apparent deficit 表面赤字
[~Z#yEiW^ apparent financial solvency 表面偿债能力
)MX%D Qw apparent partner 表面合伙人
%U1HvmyK application for personal assessment 个人入息课税申请书
0nlh0u8# application of fund 资金应用
C|QJQ@bj0
application to release as liquidator and to destruct the books of accounts and documents
:+ " JPF4X 申请免除清盘人职务及毁灭帐簿与文件
kYd=DY appointed actuary 委任精算师
rj5)b:c} appointed auditor 委任核数师；委任审计师
#KtV 4)( appointed trustee 委任的受托人
P|aSbsk:I< appointer 委任人
6b!1j,\Vx apportioned pro rata 按比例分摊
Ew9 MWlk apportionment 分配；分摊
>v%UV:7ap Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Yt4v}{+ apportionment formula 分摊方程式
)IE) a[wo apportionment of estate duty 遗产税的分摊
*I9G" R8 appraisal 估价；评估
i\MW'b appreciable growth 可观增长
_ g"su # appreciable impact 显着影响
_)# ~D*3 appreciable increase 可观增长
O}7 aX ' appreciation 增值；升值
A CgW T appreciation against other currencies 相对其他货币升值
$5>x)jr:w+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
r1$x}I#Zv appreciation tax 增值税
F0Z cV>j} appropriation 拨款；拨用；拨付
mOYXd,xd appropriation account 拨款帐目
9x9E+DG#( Appropriation Bill 拨款法案
A?c?( ~9O appropriation-in-aid system 补助拨款办法
Gs}lw'pK approved assets 核准资产
T9 '5V@ approved basket stock 认可一篮子证券
%,) Xi approved budget 核准预算
R"PO@v approved charitable donation 认可慈善捐款
Q@UY4gA ' approved charitable institution 认可慈善机构
q{)Q ?E approved currency 核准货币；认可货币
KV'-^\ approved estimates 核准预算
2Xfy?U approved estimates of expenditure 核准开支预算
q.lh approved overseas insurer 核准海外保险人
'wTJ X> approved overseas trust company 核准海外信托公司
u #7AB>wi{ approved pooled investment fund 核准汇集投资基金
@{880 5D p approved provident fund scheme 认可公积金计划
jbTyM"Y approved provision 核准拨款
j !` 2Z@ approved redeemable share 核准可赎回股份
zU};|Zw approved regional stock 认可地区性证券
=iPQ\_ON@ approved retirement scheme 认可退休金计划
u\UI6/ approved subordinated loan 核准附属贷款
cuQ=bRIb arbitrage 套戥；套汇；套利
6[>Z y)P arbitrageur 套戥者；套汇者
]PXpzruy arbitrary amount 临时款项
2{#=Ygb0 arrangement 措施；安排；协定
R~BW=Dz,e arrears 欠款
d _koF-7 arrears of pay 欠付薪酬
f P1fm arrears of revenue 逾期未收税款；逾期未收的帐项
mDU-;3OqF articles of association 组织章程；组织细则；组织章程细则
9M-/{D^+< Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
* (<3 oIRS ascertainment of profit 确定利润
dtq]_HvTJ "Asia Clear" “亚洲结算系统”
yAVt[+0 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
v y F(k3W Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
UI w6~a3E Asian Development Fund [ADF] 亚洲发展基金
cGjkx3l* Asian dollar bond 亚洲美元债券
eD 7Rv< Asian dollar market 亚洲美元市场
Z?'){\$* Asian dollar rate 亚洲美元利率
knZ<V%/e Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
1uhSP!b Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
i'vjvc~ asked price 沽盘；喊价；索价；卖方报价
q]t^6m&- assessable income 应评税入息
Ad`jV_z assessable loss 应评税亏损
1Aa=&B2 assessable profit 应评税利润
Yy0m &3[ assessable value 应评税值
<8/lHQ^\) assessed profit 估定利润
w+ tO@ assessed value 经评估价值
H=9\B} assessment 评税；评定；估价；评税单
%b UpVyi!( assessment number 评税编号；估价编号
ZsYT&P2 assessment of additional tax 补加税评税
x68s $H assessment of performance 业绩评估；实绩评价
[p_C?hHO Assessor 评税主任
"mkTCR^] e asset price bubbles 资产价格泡沫
aA.TlG@zP asset-backed securities 具资产保证的证券
y< 5xlN(+v assets accretion 资产增值
uM~j assets and liabilities 资产与负债
.](s\6' assets betterment statement 资产递增表；资产改进表
D$c4's `5 assets lending 实物放款；有抵押贷款
S-+^L| assets of the company passing on the death 死者去世时转移的公司资产
$rE_rZ+]=" assets pledged as security for liabilities 用作负债抵押的资产
1Y Mu\( assets portfolio 资产投资组合
x; *KRO assets price 资产价格
bwh.ekf8 assets quality 资产质素
qT L@N9 assets realization 资产变现
!b +Kasss9 assets refinancing arrangement 资产再集资安排
D<cHa | assets securitization 资产证券化
V]9 ?9-r assets situated outside Hong Kong 在香港以外地方的资产
3bPvL/\Lb assets stripping 削减资产；拆卖资产
'H,l\i@" assets value 资产值
K<+h/Ok assignee 承让人
nS1 D&;#Y assignment 转让；转让书；转让契
DavG=kvd assignment of interest 权益转让
th* E"@ assignment of letters patent and trade mark 专利证书及商标转让
JEes'H}Y assignment of property 物业转让；物业转让书
z '%V y assignment right 转让权
?5 d3k% assignor 转让人
XX(;,[(_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
?Yp: h Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}mC-SC)oSi associate member 附属会员
AHR[i%3W associated body corporate 相联法人团体
`p%&c%*A associated company 相联公司；联属公司
$Mp#tH28 associated corporation 相联法团
4m6E~_:F Association of Chartered Certified Accountants [ACCA] [United Kingdom]
F
'U G p 公认会计师公会〔英国〕
g< {jgF Association of Futures Exchange Brokers 香港期货经纪协会
bXiT}5 mJU Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
j7 D\O association of underwriters 承保人组织
zW^@\kB0D assumption of control 接管
NUH# assurance 担保；保险；转易；转易书
9_ GR\\ assurance of interest 权益的转易
cv["Ps#;`W at 19XX price 按一九ＸＸ年价格计算
a NCIh@m~ at a discount 按赔价计算；按贴水价格计算；打折扣
Ol24A^ at a premium 按溢价计算；按升水价格计算
,#r>#fi0 at call 通知付款；按通知
""ICdZ_A at constant market price 按固定市价计算
r#pC0Yj!3 at constant price 按固定价格计算
_` zj^*% at cost 按成本计算
6F3#Rxh at current market price 按当时市价计算；按现时市价计算
7=8e| $K_ at current price 按当时价格计算；按现时价格计算
5 !G}*u. at factor cost 按要素成本计算；按生产要素成本计算
I%whM~M1+ at money-of-the-day price 按付款当日价格计算
/ wL}+ at or better 按指定或较佳价位〔买卖指令〕
\6xVIQ& 0 at par 按面值计算；平价
v7/ qJ9l at sight 见票即付
e? fF h,a at the close 按收市盘
~V"D|U;i + at the opening 按开市盘
.~6p/fHX attestation 见证；见证条款
D[)g-_3f6< at-the-money option 平价期权
Dw^d!%Ala attorney 受权人；受托代表人
]|[oL6" attornment 新拥有人承认书
;Z"6ve4 attributable profit 可归属利润
;p#)z/zZ attributable share value 可归属股份价值
MI@id Auckland Stock Exchange 奥克兰证券交易所
Pz1pEy uL auction 拍卖
}cG!93 auctioneer 拍卖商
p /xxoU audit 审计；核数
t3b%f`D Audit Commission 审计署
N$ H0o+9-Y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Aj K'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〕
g#1_`gK audit review 帐目审查
969*mcq' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
_*+ 7*vAL audited account 审计帐目；经审计的帐目
%@5f+5{i!z audited annual account 经审计的周年帐目
Qe=!'u.nL audited balance sheet 经审计的资产负债表
`|;R}"R; auditor 核数师；核数主任；审计师
[= -?n6 auditor's certificate 核数师证明书；审计师证明书
~fE@]~f> auditor's report 核数师报告；审计师报告
_d&F B~= Aussie bond 澳元债券
5TV Dt austerity budget 紧缩预算
C-$S]6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
hof:+ aW Australia All Ordinaries Index 澳洲所有普通股票指数
ajW[}/) Australian Dollar [AUD] 澳元
_.OajE\T Australian Options Market 澳大利亚期权市场
c?CjJ}-7 Australian Securities Commission 澳洲证券事务监察委员会
9Ay*' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_rK} ~y=0 Australian Stock Exchange 澳大利亚证券交易所
b&Qj`j4]ZM Austrian Schilling [ATS] 奥地利先令
jnX9] PkJ authentication 认证；鉴证
!~cTe!T authority to purchase 委托购买证；委购书
XFPWW , authorization 认可；核准；授权；授权书
DGTSk9iK( authorization by direction 指示授权
1_!*R]a q authorization by instruction 指令授权
:~pPB#)nk authorization by warrant 令状授权
p UWj,&t authorization of unit trust 单位信托的认可
Zycu3%JI authorized agent 指定代理人
VAF+\ Cea= authorized capital 法定资本
3ADT Yt". authorized clerk 出市员
"EQ-` b=I4 authorized dealer 认可交易商
e;56 }w authorized financial institution 认可财务机构
h84}lxT^] authorized fund 认可基金
^ Pf FW authorized fund house 获授权的基金公司；认可基金公司
[Zk|s9 authorized institution 认可机构
_gjsAbM authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
e7ixi^Q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
G@anY=D\EB authorized insurer 获授权保险人；获认可承保人
)%U& z>^P authorized investment 特准投资项目
9Nglt3J[ authorized person 获授权人
<1Vz QH!o authorized representative 获授权代表
1_THBL26d authorized share capital 法定股本
oBQr6-nZ automated quotation system 自动报价系统
4,T!zT6& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
E @aR5S> 自动交易系统〔香港期货交易所有限公司〕
%zyO} automatic adjustment mechanism 自动调整机制
_* ] ~MQ= automatic adjustment system 自动调整系统
vDz)q Automatic Clearing House 自动票据交换所
Hm4:m$=p4 automatic exchange rates accumulation system 自动化汇率累集系统
+s
c|PB Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
J.mEOo!> automatic teller machine [ATM] 自动柜员机
HjV3PFg
autopay 自动转帐
K.n #;| available assets 可用资产
L{ ;q ^ available fiscal reserve 现存财政储备
qCn ( ~: available profit 可用利润
<XX\4[wb Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Sb+pB58&N average 平均；平均数；海损
l)fF)\ |;= average basic salary 平均基本薪金
a%7ju4CVj average consumer expenditure 平均消费开支；一般消费开支
2:Q9 g ru average cost 平均成本
WaQCq0Enj average cost of land production 增辟土地平均成本
/ NaI Mo 5 average daily turnover 平均每日成交额
c$Js<[1 average daily wage rate 平均每日工资率
?&ThMWl average expenditure pattern 平均开支模式
gd-4hR average growth rate 平均增长率
/Ws@YP average net fixed assets 固定资产平均净值
*;8tj5du average of relatives 相对价格平均数
^wCjMi(sj average price 平均价格
|f&)@fUI average propensity to consume 平均消费倾向；一般消费倾向
.R ;HH_ average propensity to save 平均储蓄倾向；一般储蓄倾向
6+A<_r`#Q average rate 平均率
8*I43Jtlf, average revenue 平均收入；平均收益
9~bje^M average stock 平均库存；平均存货
&!vJ3: average yearly rent 平均年租
a t${^,& avoidance of double taxation 避免双重课税
wj9CL1Gx avoidance of tax 避税
