A:
xnR;#Y c A share Ａ股；甲类股份
_<8~CWo: abatement of tax 减税；减扣免税额
<TDp8t9bU ABN AMRO Bank N.V. 荷兰银行
OpNxd]"T above-the-line expenditure 线上项目支出；经常预算支出
Jn#05Z above-the-line receipt 线上项目收入；经常预算收入
ROWI. | ABSA Asia Limited 南非联合亚洲有限公司
N,4. %| 1 absolute change 绝对数值变更
S#:y l>2 absolute expenditure 实际开支
}Z,x F` absolute guideline figure 绝对准则数字
K!+IRA@ absolute interest 绝对权益
Od,P,t9 absolute order of discharge 绝对破产解除令
Bn<1zg5 absolute profit margin 绝对利润幅度
n9w( Z=D\ absolute value 实值；绝对值
.,9e~6} absolutely vested interest 绝对既得权益
<b,oF]+;z absorbed cost 已吸收成本；已分摊成本
D^30R*gV absorption 吸收；分摊；合并
okk Mx" absorption rate 吸收率；摊配率；分摊率
0# d:<+ 4D ACB Finance Limited 亚洲商业财务有限公司
XH`W( acceptable form of reciprocity 合理的互惠条件
JS^QfT,zE acceptable rate 适当利率；适当汇率
%@~;PS3kd acceptance agreement 承兑协议
' O+)[D acceptance for honour 参加承兑
}|j \QjH acceptor 承兑人；接受人；受票人
9 \lSN5 W acceptor for honour 参加承兑人
u(Kof'p7 accident insurance 意外保险
I" hlLP Accident Insurance Association of Hong Kong 香港意外保险公会
G &QG Q accident insurance scheme 意外保险计划
7/969h^s accident year basis 意外年度基准
)s~szmJoVD accommodation 通融；贷款
!j8
DCVb accommodation bill 通融票据；空头票据
1Uaj}= @M accommodation party 汇票代发人
nc[K h8N9 account balance 帐户余额；帐户结余
51Q m2,P1^ account book 帐簿
2e<u/M21> account collected in advance 预收款项
]=Dzr<*v account current book 往来帐簿
Q {:=z6& account of after-acquired property 事后取得的财产报告
>>b <)?3Rv account of defaulter 拖欠帐目
:AYhBhitC account payable 应付帐款
/Pyj|!C3`q account payee only [A/C payee only] 只可转帐；存入收款人帐户
M?ObK#l!_ account receivable 应收帐款
r?$ V;Z account receivable report 应收帐款报表
G&z^AV account statement 结单；帐单；会计财务报表
bP)( 4+t~ account title 帐户名称；会计科目
wsEOcaie accountant's report 会计师报告
o FS2*u Accountant's Report Rules 会计师报告规则
=3dR- 3 accounting and auditing procedure 会计与审计程序；会计与核数程序
WdZ_^ Accounting Arrangements 《会计安排》
3 5KRJY# accounting basis 会计基础
4G3u8)b= accounting by Official Receiver 破产管理署署长呈交的帐目
V~
q
b2 $ Accounting Circular 《会计通告》
Ow50M ;E accounting class 会计类别
?P% -p accounting date 记帐日期；会计结算日期
^:u-wr8?{ accounting for money 款项核算
Ial"nV0>0 Accounting Officer 会计主任
I&wJK'GM` accounting period 会计报告期；会计期
`Fx+HIng, accounting policy 会计政策；会计方针
<]f{X<ef accounting practice 会计惯例
&hcD/*_Z accounting principle 会计准则
; wa#m1 accounting record 会计记录
dJF3]h Y accounting report 会计报告
GCj[ySCD Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=eyPo(B Accounting Society of China 中国会计学会
\k 9]c3V accounting statement 会计报表
I|<`Er-;58 accounting system 会计制度；会计系统
h7kn
>q; accounting transaction 会计事项；帐务交易
nt_FqUJ accounting treatment 会计处理
1$)}EL accounting year 会计年度
:!/ (N accretion 增值；添加
QmC#1%@a accrual 应计项目；应累算数目
v |R#[vtFd accrual basis 应计制；权责发生制
ZV ;~IaBL accrual basis accounting 应计制会计；权责发生制会计
( _3QZ accrue 应累算；应计
<8ih >s(C accrued benefit 应累算利益
sLd%m+*p accrued charges 应计费用
AD~_n ^ accrued cumulative preference share dividend 应累算的累积优先股股息
#Q"04'g accrued expenses 应累算费用
D]twid~OS accrued interest payable 应付利息；应计未付利息
rV
fZ_\| accrued interest receivable 应收利息；应计未收利息
"$.B@[iY@ accrued right 累算权益
_`lPLBr6 accruing profit 应累算的利润
[ D"5@ accumulated fiscal reserve 累积财政储备
CT/>x3o accumulated profit 累积利润；滚存溢利
ct@3] accumulated reserve 累积储备
VA @ accumulation of surplus income 累积收益盈余
c-* *~tb( acquired assets 既得资产
q)3QmA~ acquisition 收购；购置；取得
s&iu+> acquisition cost 购置成本
{s0!hp acquisition expenses 购置费用
AquO#A[, # acquisition of 100% interest 收购全部股权
G i\Z"MiBZ acquisition of control 取得控制权
{ ^?:- #~h acquisition of fixed assets 购置固定资产
8Oa+,?<0x acquisition of shell “买壳”
j8+>E ?nm acquisition price 收购价
7-
|N&u act of God 天灾
_ BoA&Ism acting partner 执事合伙人
,0eXg active market 买卖活跃的市场；交投畅旺的市场；旺市
sB!6"D5 active partner 积极参与的合伙人
'vV+Wu#[ active trading 交投活跃
R5xV_; wD actual circulation 实际流通
,<$rSvMfg actual cost 实际成本
}L
@~!=q* actual expenditure 实际开支；实际支出
<Y"HC a{ actual income 实际入息；实际收入；实际收益
fg/hUUl actual market 现货市场
Mp(;PbVD actual price 现货价；实际价格
t o?={@$] actual profit 实际利润
J&bMox actual quotation 实盘；实际价位；实际报价
o1k+dJUd actual year basis 按实际年度计算
ZAgtVbO7 actuals 实货
+U iJWO actuarial investigation 精算调查
hcz!f actuarial principle 精算原则
[<sN " actuarial report 精算师报告
,BR W= Actuarial Society of Hong Kong 香港精算学会
o*3\xg actuarial valuation 精算师估值
\}AJ)v *< actuary 精算师
tF\_AvL_8 ad referendum agreement 暂定协议；有待覆核的协定
?@<Tzk]a. ad valorem duty 从价税；按值征税
'wWuR@e#& ad valorem duty system 从价税制
u
$B24Cy. ad valorem fee 从价费
$-.*8*9 ad valorem tariff 从价关税
4ves|pLET additional allowance 额外免税额
xZ(d*/6E additional amount for unexpired risk 未过期风险的额外款额
Sbeq%Iwm. additional assessable profit 补加应评税利润
gGx<k3W^ additional assessment 补加评税
1~E;@eK' additional commitment 额外承担
wYDdy gS additional commitment vote 额外承担拨款
t#%J=zF{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J ~KygQ3% additional dependent parent allowance 供养父母额外免税额
5RP 5 %U additional provision 额外拨款
cC]]H&'Hg+ additional stamp duty 附加印花税
E= .clA additional tax 补加税罚款；补加税款
N,.awA{ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$j \jT adjudged bankrupt 被裁定破产
b}*q*Bq adjudicated bankrupt 裁定破产人
i^8w0H<-@v adjudication fee 裁定费；评定印花税额手续费；评估契据费
{1+me E adjudication of bankruptcy 裁定破产；宣告破产
x3F94+<n{ adjudication of insolvency 裁定无力偿还债务
S waMpNXL adjusted actual 经调整的实数；调整后的实数
VV sE]7P ] adjusted current assets 经调整的流动资产；调整后的流动资产
FEX67A8 /; adjusted figure 经调整的数字；调整后的数额
=dmxE*C adjusted liabilities 经调整的负债；调整后的负债
)<Mo. adjusted loss 经调整的亏损；调整后的亏损
N`qGwNT%G 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
mo,"3YW adjusted profit 经调整的利润；调整后的利润
F%4N/e'L adjusted surplus 经调整的盈余额；调整后的盈余额
D
|fo:Xp, adjusted value 经调整的价值；调整后的价值
uo*lW2&U adjustment 调整；修订；理算〔保险〕
eR/X 9< adjustment centre 调剂中心
=h|7bYLy adjustment lag 调整过程的时间差距；调整时差
rB|4 adjustment mechanism 调整机制
%NfH`%` adjustment of loss 亏损调整
!& >LLZ adjustment process 调整过程；调整程序
i[w& !mn% adjustment range 调整幅度
= )4bf"~8 administered exchange rate 受管制汇率
E^m)&.+'M Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
JvaHH!>d/ administration expenses 行政费用
t{ `-G*^ administration fee 手续费；行政费
8#4Gs Q" administration in bankruptcy 破产管理
7HL23Vr k administration order 遗产管理令
,d F Y] administrator 管理人；遗产管理人
7M_GGjP administrator of the estate 遗产管理人
k^K%."INn admission of debt 债项承认书
s?fEorG
admission of proof 接纳债权证明
>S S^qjh/ advance 放贷款项；垫付款项；预支款项；预付款项
F5M{`:/ advance account 暂支帐目；预付款帐户
u'gsIuRJ advance compensation 预付补偿金
Hq>rK` advance from shareholder 股东垫款
}.=@^-JBA5 advance pending reimbursement 预支以待日后付还
pK'D( t advanced economy 先进经济体系
ZmI# -[/ advancement 预付；预付财产
PWyFys advances warrant 垫款令
y5Fgf3P@ju advancing 贷出
&ha <pj~ adverse balance 逆差
A5O; C adverse exchange 逆汇
>feeV k advertisement addressed to shareholders 在报章刊登的致股东通告
'C;K Nc advice for collection 托收通知书
C\|HN=2eh advice of drawing 提款通知书；汇票通知书
z ^y -A ? advice of payment 付款通知
|>-0q~ Advisory Committee [Securities and Futures Commission]
~dLe9-_9 谘询委员会〔证券及期货事务监察委员会〕
@v.?z2h Advisory Committee on Diversification 经济多元化谘询委员会
Bm a.Uln affidavit 誓章；遗产申报誓章
g%D.sc)69 affidavit of no receipt 述明无收款的誓章
"c![s% affiliate 联号；联营公司；附属公司
L rV|Y~ affiliated company 附属公司；联号；联营公司
Wck WX]};S affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q\~D:z$+CO affordability 负担能力
gV'=u z v African Development Bank [AfDB] 非洲开发银行
;:bnLSPo after-acquired property 事后取得的财产
(D\`:1g after-hours dealing 市后交易
1W9uWkk_ d after-tax profit 税后盈利；税后利润；税后溢利
l vU Ws agency agreement 代理协议
4 X0ku] agency expenses 代理机构的开支
} OkK@8?0O agency fee 代理费
!T}R=;)e h Agency Law 《代理法》
E clsOBg agent 代理人；承销人
K=dG-+B~} agent of company 公司代理人
,rh NXx agent's fee 代理人费；经纪费
xDmwi Vy aggregate 总计；总数；总体数字
vQ{mEaH aggregate amount 总款额；总额
,~NJ}4wP aggregate assets and liabilities 总体资产与负债
@X_)%Y-^O aggregate at constant price 按固定价格计算的总体数字
!ed0 aggregate demand 总需求
p
>nKNd_aQ aggregate gross position 总持仓量
xB}B1H% aggregate limit 总限额
h6D1uM"o aggregate of salaries tax 合计薪俸税
% "ZC9uq? aggregate performance 总体表现；总体业绩
sT91>'& aggregate supply 总体供应
2JHV*/Q aggregate surplus 总盈余
Qr~yHFc1y aggregate total 整体总额
rwAy cW7 aggregate value 总值；合计价值
QVD^p;b aggregated basis 合计基准
0'R}' aggregated net chargeable income 合计应课税入息实额
IY|>'}UU# aggregation 合并计算；合计；总和
`V?NS,@$ aggregation of incomes of husband and wife 夫妇入息合并计算
_,*QJ aggregation of property 财产的总和
! Eb!y`jK agio 差价；贴水
I&5cUj{GX- 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》
7#9 fcfL Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
M+L0 X$}NZ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
A&C s
(e Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8ya|eJ]/L 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
1xsB@D Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
x |3G}[= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
gE6{R+sp agreement for a settlement 授产协议
G\*`%B_ n agreement for assignment 转让协议
=5g|7grQ:` agreement for sale 售卖协议；买卖协议
;oRgg'k< agreement for sale and purchase 买卖协议
V c
"+|^ agreement for the payment of interest 支付利息协议
RIF*9= ,S agreement for the repayment of money 还款协议
gq)uv`3 agreement of reinsurance 再保险协议
6,skF^ Agricultural Bank of China 中国农业银行
@G=_nZxv air passenger departure tax 飞机乘客离境税
Q7?[@2HN Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
V_T~5%9Fy airport tax 机场税
+kOXa^K alcohol duty 酒精税
Q_|L v& alienation 让与；让渡；转让
#vT~D>zj alimony 生活费；赡养费
SCXtBZ`.G All Ordinaries Index [AOI] 所有普通股指数
wUmcA~3D all risks 全险；综合险
'zYx4&s All Sales Record for Stock Market 《股票市场成交报告》
D(M^%z2N Allied Capital Resources Limited 新联财务有限公司
`w% Qs)2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
AJt4I
W@ allocation letter 拨款信件
\xOv 9( allocation of fund 分配款项；预留款项
'_o(I allocation of profit 利润分配；溢利分配
Br"K{ g? allocation warrant 拨款令
+K"d\<
allotment 分配；配股
J|dj`Z ? allotment notice 股份配售通知；配股通知
2Xp?O+b#"O allotment of shares 股份分配
r h6m allowable 可获宽免；免税的
?) VBkA5j allowable business loss 可扣除的营业亏损
\v([,tiW% allowable expenses 可扣税的支出
4G=KyRKh allowance 免税额；津贴；备抵；准备金
')j@O O3 allowance for debts 债项的免税额
mbO.Kyfen allowance for depreciation by wear and tear 耗损折旧免税额
/1LQx>1d allowance for funeral expenses 殡殓费的免税额
7By&cdl allowance for inflation 为通货膨胀而预留的款项；通胀准备金
o$,e#q)8 allowance for repairs and outgoings 修葺及支出方面的免税额
@Yh%.#\i% allowance to debtor 给债务人的津贴
AJ85[~(lX alteration of capital 资本更改
w Rj&k(?* alternate trustee 候补受托人
N
uq/y= amalgamation 合并
Y
f;Slps ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
WB=|Ty ~l ambit of charges 征税范围；收费范围
xX{gm'3UYa amended valuation 经修订的估值
dL>8| American Commodities Exchange 美国商品交易所
?h'd\.j{ American Express Bank Limited 美国运通银行
UWq[K&vQZ
American Stock Exchange 美国证券交易所
#Ue_ amortization 摊销
W=
$, \D+ amount due from banks 存放银行同业的款项
r
WPoR/M amount due from banks abroad 存放海外银行同业的款项
_0qp!-l} amount due from holding companies 控股公司欠款
(Zv/(SE5% amount due from local banks 存放本港银行同业的款项
8hm|9 amount due to banks 银行同业的存款
+`Ypc amount due to banks abroad 海外银行同业的存款
OG}m+K&< amount due to holding companies 控股公司存款
ER*E t+ > amount due to local banks 本港银行同业的存款
TTzvH;S amount due to outport banks 外埠银行同业的存款
Cw&U* H amount for note issue 发行纸币的款额
=9 #cf-? amount of bond 担保契据的款额
':_1z5 amount of consideration 代价款额
W\J wEb9Y amount of contribution 供款数额
[5TGCGxP{ amount of indebtedness 负债款额
cAc>p-y% amount of principal of the loan 贷款本金额
p1( <F_Kta amount of rates chargeable 应征差饷数额
8!u8ZvbFG amount of share capital 股本额
@EzO
bE{ amount of sums assured 承保款额
Dg2=;)"L amount of variation 变动幅度
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v^;"q" amount of vote 拨款数额
q3-V_~5^/z amount payable 应付款额
E]j2%}6Z% amount receivable 应收款额
7Q3a0`Iq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\1b! I)T9 analysis 分析
b Cl MM ancillary risk 附属风险
ZF6?N?t}h8 annual account 周年帐目；周年帐目报表；年度决算；年结
$d _%7 xx annual accounting date 年结日期
T`.RP&2/d annual allowance 每年免税额；年积金；年度津贴；年津
XhEd9># annual balance 年度余额
RkuPMs
Hw; annual disposable income 每年可动用收入
*P}v82C N annual estimates 周年预算
Y]gb`z$? annual fee 年费
S 8$kxQg annual general meeting 周年大会
?A7_&=J% annual growth rate 年增率；每年增长率
}tRY,f annual long-term supplement 长期个案每年补助金
9 8AX=%8 annual pensionable emolument 可供计算退休金的年薪
Q]d3a+dK annual report 年报
,/>hWAx Annual Report on the Consumer Price Index 《消费物价指数年报》
cy-Bhk0H annual return 周年报表；周年申报表；每年报税表格
46cd5SLK Annual Return Rules 《周年报表规则》
A$]&j5nh| annual review of consumer prices 每年消费物价回顾
9 dFSppM annual roll-forward basis 逐年延展方式
| p"E0av annual salary 年薪
kxp, ZP annual statement 年度报表；年度决算表
Vx6/ Rehj 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
* vMNv annuitant 年金受益人
,AO]4Ec annuity 年金
#A '|O\RGP annuity contract 年金合约
%8a886;2 annuity on human life 人寿年金
SsE8;IGH antecedent debt 先前的债项
DlWnz- ante-dated cheque 倒填日期支票
w[S!U<9/ anticipated expenditure 预期开支
*>a+`|[1* anticipated net profit 预期纯利
\ Gk4J< anticipated revenue 预期收入
=6sL }$ anti-inflation measure 反通货膨胀措施
:"4Pr /}rT anti-inflationary stance 反通货膨胀立场
DcQ[zdEz+ apparent deficit 表面赤字
_z$l g]q apparent financial solvency 表面偿债能力
=E?!!EIq. apparent partner 表面合伙人
l" # }g%E application for personal assessment 个人入息课税申请书
feH|sz`e application of fund 资金应用
3 0fsVwE2 application to release as liquidator and to destruct the books of accounts and documents
@rO4BTi>O 申请免除清盘人职务及毁灭帐簿与文件
V{j>09u appointed actuary 委任精算师
,r-l^I3< appointed auditor 委任核数师；委任审计师
e)WpqaI appointed trustee 委任的受托人
(A\p5@ht appointer 委任人
R\B-cU[, apportioned pro rata 按比例分摊
3k J8Wn apportionment 分配；分摊
$YX\&%N Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
nK" XyZ& apportionment formula 分摊方程式
;%j1'VI apportionment of estate duty 遗产税的分摊
>J]^Rgn> appraisal 估价；评估
MifP ZQ appreciable growth 可观增长
J4-64t nZ appreciable impact 显着影响
+x3T^G appreciable increase 可观增长
*hP9d;- Ar appreciation 增值；升值
4 \.1phe$a appreciation against other currencies 相对其他货币升值
YtzB/ q8I appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&3Q!'pJJ appreciation tax 增值税
LvsNU0x appropriation 拨款；拨用；拨付
<9]9; appropriation account 拨款帐目
BixKK$Lo Appropriation Bill 拨款法案
UUf-G0/P appropriation-in-aid system 补助拨款办法
X5| <qu approved assets 核准资产
|-W7n'n approved basket stock 认可一篮子证券
1q])"l"< approved budget 核准预算
0<8p G:BQ approved charitable donation 认可慈善捐款
hpxqL%r approved charitable institution 认可慈善机构
bF#* cH approved currency 核准货币；认可货币
1@j0kTJ~m approved estimates 核准预算
7g}lg8M approved estimates of expenditure 核准开支预算
S+mZ.aFS0z approved overseas insurer 核准海外保险人
"pDwN$c approved overseas trust company 核准海外信托公司
1 h.=c approved pooled investment fund 核准汇集投资基金
iBq|] approved provident fund scheme 认可公积金计划
S}/?L m} approved provision 核准拨款
{R2gz]v4 approved redeemable share 核准可赎回股份
8 | 6: approved regional stock 认可地区性证券
C6=P(%y approved retirement scheme 认可退休金计划
{xw"t9(fE approved subordinated loan 核准附属贷款
e;y\v/A arbitrage 套戥；套汇；套利
C nJrJ>l arbitrageur 套戥者；套汇者
9 a ED6 arbitrary amount 临时款项
FCC9Ht8U? arrangement 措施；安排；协定
JMMT 886 arrears 欠款
^^u{W|'CaH arrears of pay 欠付薪酬
Q-3o k7 arrears of revenue 逾期未收税款；逾期未收的帐项
y~.k-b<{[ articles of association 组织章程；组织细则；组织章程细则
p7UdZOi2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
q no8qF* ascertainment of profit 确定利润
x<m{B@3T "Asia Clear" “亚洲结算系统”
mVg$z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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UZHX5+S Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
X=i^[?C Asian Development Fund [ADF] 亚洲发展基金
I Xm}WTgF! Asian dollar bond 亚洲美元债券
*o}LI6_u Asian dollar market 亚洲美元市场
WOW:$.VO^ Asian dollar rate 亚洲美元利率
<5 R`E( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4z^ ?3@:K Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)ZU)$dJ>V asked price 沽盘；喊价；索价；卖方报价
}@kD &2 assessable income 应评税入息
.eg?FB' 7 assessable loss 应评税亏损
Q>jx`68'KI assessable profit 应评税利润
DrfOz#a0Uu assessable value 应评税值
,]1oG=`3v assessed profit 估定利润
9 ~bl assessed value 经评估价值
6TN!6 3{Cz assessment 评税；评定；估价；评税单
mVJW"*}8 assessment number 评税编号；估价编号
&+@~;p 5F assessment of additional tax 补加税评税
V/X4WZs|i assessment of performance 业绩评估；实绩评价
83 O+`f Assessor 评税主任
' }G! D asset price bubbles 资产价格泡沫
Fap@cW3?8 asset-backed securities 具资产保证的证券
L/2{}l>D assets accretion 资产增值
5_bIc=L1 assets and liabilities 资产与负债
C$ 9+p@G6 assets betterment statement 资产递增表；资产改进表
6 `/nA4S4. assets lending 实物放款；有抵押贷款
+(v<_#wR- assets of the company passing on the death 死者去世时转移的公司资产
Y<~N x~w{ assets pledged as security for liabilities 用作负债抵押的资产
K+9oV [DMs assets portfolio 资产投资组合
7MRu=Z.-b assets price 资产价格
+Dg%ec assets quality 资产质素
_R&}CP assets realization 资产变现
K"p$ga{ assets refinancing arrangement 资产再集资安排
yc./:t1at> assets securitization 资产证券化
N|Cx";,|FZ assets situated outside Hong Kong 在香港以外地方的资产
/ v";u) assets stripping 削减资产；拆卖资产
'dE G\?v9 assets value 资产值
YeN /J.R assignee 承让人
x"hZOgFZ assignment 转让；转让书；转让契
,XD'f assignment of interest 权益转让
eY3l^Su1 assignment of letters patent and trade mark 专利证书及商标转让
_{.=zv|3 assignment of property 物业转让；物业转让书
r"yA=d'c assignment right 转让权
-7 GF2
@ assignor 转让人
gv&%2e} _ associate 有联系的人；有关连人士；相联者；合伙人；联系人
: K%{?y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Yzr Rn Vr associate member 附属会员
6`sOhVD associated body corporate 相联法人团体
)&G
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g[VVxp!C< associated corporation 相联法团
NGl /F{< Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Ql1HaC/5)- 公认会计师公会〔英国〕
"AN2K Association of Futures Exchange Brokers 香港期货经纪协会
rlj @ ' Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
pdcP ;. association of underwriters 承保人组织
Yg 8AMi assumption of control 接管
UjmBLXz@T assurance 担保；保险；转易；转易书
uZs m=('ww assurance of interest 权益的转易
13oR-Stj| at 19XX price 按一九ＸＸ年价格计算
!Vtt.j &4 at a discount 按赔价计算；按贴水价格计算；打折扣
/O"IA4O at a premium 按溢价计算；按升水价格计算
.C
avb at call 通知付款；按通知
H GuY-f at constant market price 按固定市价计算
m'Jk!eo at constant price 按固定价格计算
>KjyxJ7 at cost 按成本计算
+ y!B`'J at current market price 按当时市价计算；按现时市价计算
|m eo at current price 按当时价格计算；按现时价格计算
Evd>s at factor cost 按要素成本计算；按生产要素成本计算
{}Y QB'} at money-of-the-day price 按付款当日价格计算
W~15[r 0 at or better 按指定或较佳价位〔买卖指令〕
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at par 按面值计算；平价
l26DPtWi at sight 见票即付
GarPnb at the close 按收市盘
__U;fH{c at the opening 按开市盘
U#oe8( ?# attestation 见证；见证条款
*/gm! :Ym at-the-money option 平价期权
{^TV Zdw attorney 受权人；受托代表人
3nfw:. attornment 新拥有人承认书
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n)0= attributable profit 可归属利润
( [loWr}QR attributable share value 可归属股份价值
ei 1(A Auckland Stock Exchange 奥克兰证券交易所
28l",j) S auction 拍卖
>G`=8Ku auctioneer 拍卖商
Nrl&"IK|J audit 审计；核数
A1xY8?#?~c Audit Commission 审计署
ygm4 A j> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
g%z?O[CN 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〕
M[5 zn audit review 帐目审查
&I8,<(` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
> S / Zd audited account 审计帐目；经审计的帐目
Xrnxpp!#^D audited annual account 经审计的周年帐目
Ro+/=*ql~ audited balance sheet 经审计的资产负债表
sY?pp
' }a auditor 核数师；核数主任；审计师
'>:mEXK}w auditor's certificate 核数师证明书；审计师证明书
F^ kH"u[ auditor's report 核数师报告；审计师报告
{;4AdZk Aussie bond 澳元债券
s&S8P;K| austerity budget 紧缩预算
7&G[mOx0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7)zn[4v7qt Australia All Ordinaries Index 澳洲所有普通股票指数
A(y ^1Nm Australian Dollar [AUD] 澳元
Gy36{* Australian Options Market 澳大利亚期权市场
RYMOLX84 Australian Securities Commission 澳洲证券事务监察委员会
0dhJ# [Y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Dx/!^L02 Australian Stock Exchange 澳大利亚证券交易所
e hEXC Austrian Schilling [ATS] 奥地利先令
h tbN7B( authentication 认证；鉴证
'>(R'g42n authority to purchase 委托购买证；委购书
J&~nD(&TY authorization 认可；核准；授权；授权书
i70 TJk$fs authorization by direction 指示授权
4VE7%.z+ authorization by instruction 指令授权
Yck(Fl authorization by warrant 令状授权
/>fy@nPl| authorization of unit trust 单位信托的认可
2Mx9Kd'a
r authorized agent 指定代理人
Yo:l @( authorized capital 法定资本
M-KjRl authorized clerk 出市员
_+ K[1P authorized dealer 认可交易商
U6qv8*~ authorized financial institution 认可财务机构
.)^@[yrkz authorized fund 认可基金
y wlN4= authorized fund house 获授权的基金公司；认可基金公司
' pOtd7Vr authorized institution 认可机构
WAiEINQ^) authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
BDY@&vF authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
+ M%i3A authorized insurer 获授权保险人；获认可承保人
x KKL4ws authorized investment 特准投资项目
T {u!4Yu authorized person 获授权人
-bSe=09;S| authorized representative 获授权代表
=t l[?6 authorized share capital 法定股本
y'4H8M2? automated quotation system 自动报价系统
vTY I
ez`g Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
D1bS=>
;," 自动交易系统〔香港期货交易所有限公司〕
k{n*[)m automatic adjustment mechanism 自动调整机制
P%>? O :a automatic adjustment system 自动调整系统
pm Xx2T#= Automatic Clearing House 自动票据交换所
jz c/Olb automatic exchange rates accumulation system 自动化汇率累集系统
B M{GSX Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
N)A?*s'v~ automatic teller machine [ATM] 自动柜员机
I ,Q"<? & autopay 自动转帐
(A?{6 available assets 可用资产
vBsd.2t~ available fiscal reserve 现存财政储备
hi ,! available profit 可用利润
3ydOBeY Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
dC@aQi6{6 average 平均；平均数；海损
cs`/^2Vf"# average basic salary 平均基本薪金
u8 1 4ZN} average consumer expenditure 平均消费开支；一般消费开支
V
?3>hQtB average cost 平均成本
w.J[3 m/ average cost of land production 增辟土地平均成本
-yeQQ4b average daily turnover 平均每日成交额
TCp!4-~, average daily wage rate 平均每日工资率
a>`\^>G4 average expenditure pattern 平均开支模式
AY:3o3M average growth rate 平均增长率
k|-`d average net fixed assets 固定资产平均净值
Ld? tV i average of relatives 相对价格平均数
?HVsIAU average price 平均价格
MK[l*=\s average propensity to consume 平均消费倾向；一般消费倾向
#(h~l> r average propensity to save 平均储蓄倾向；一般储蓄倾向
+V1EqC * average rate 平均率
d9|dHJf average revenue 平均收入；平均收益
l.1)%q&@^ average stock 平均库存；平均存货
)7=B]{B_ average yearly rent 平均年租
Y5=~>*e avoidance of double taxation 避免双重课税
/dhx +K~ avoidance of tax 避税
