A:
V ee ;& A share Ａ股；甲类股份
43/!pW abatement of tax 减税；减扣免税额
wbbr8WiU ABN AMRO Bank N.V. 荷兰银行
1V;m8)RF above-the-line expenditure 线上项目支出；经常预算支出
pTE.,~-J^j above-the-line receipt 线上项目收入；经常预算收入
FfibR\dhY ABSA Asia Limited 南非联合亚洲有限公司
4FcY NJq absolute change 绝对数值变更
`YK% I8 absolute expenditure 实际开支
^e: rRk7 & absolute guideline figure 绝对准则数字
Y@ 'ahxF absolute interest 绝对权益
G~19Vv*; absolute order of discharge 绝对破产解除令
skBzwVW I absolute profit margin 绝对利润幅度
1fcyGZ q absolute value 实值；绝对值
#W[C;f|, absolutely vested interest 绝对既得权益
!kWx'tJ$ absorbed cost 已吸收成本；已分摊成本
H
>1mi_1 absorption 吸收；分摊；合并
Vf` 9[*j absorption rate 吸收率；摊配率；分摊率
S3Sn _zqG ACB Finance Limited 亚洲商业财务有限公司
o;J_"' kP acceptable form of reciprocity 合理的互惠条件
RLUH[[ acceptable rate 适当利率；适当汇率
W=?s-*F[~ acceptance agreement 承兑协议
ZsL-v lv acceptance for honour 参加承兑
%^<A` Q_ acceptor 承兑人；接受人；受票人
XFcI BWS acceptor for honour 参加承兑人
nISfRX U; accident insurance 意外保险
q-nM]Gm Accident Insurance Association of Hong Kong 香港意外保险公会
4e9'yi accident insurance scheme 意外保险计划
m; m4/z3U accident year basis 意外年度基准
g TqtTd~L accommodation 通融；贷款
] KR\<MJK accommodation bill 通融票据；空头票据
= ms
o1 accommodation party 汇票代发人
w\Bx =a>vc account balance 帐户余额；帐户结余
TF;}NQ account book 帐簿
*Q:EICDE7 account collected in advance 预收款项
I
DtGt kF account current book 往来帐簿
y3)R:h4AH account of after-acquired property 事后取得的财产报告
2ZZF hj account of defaulter 拖欠帐目
rw ]*Nxgr account payable 应付帐款
*XSHzoT* account payee only [A/C payee only] 只可转帐；存入收款人帐户
7d'gG[Z^^ account receivable 应收帐款
'X1fb:8m8 account receivable report 应收帐款报表
62z"cFN account statement 结单；帐单；会计财务报表
`DcZpd.n account title 帐户名称；会计科目
F/zbb accountant's report 会计师报告
qaN%&K9F8 Accountant's Report Rules 会计师报告规则
Q]2v]PJ6" accounting and auditing procedure 会计与审计程序；会计与核数程序
/J w 65 e Accounting Arrangements 《会计安排》
a Bx8wl*Vm accounting basis 会计基础
kpt 0spp accounting by Official Receiver 破产管理署署长呈交的帐目
~pj/_@S@x Accounting Circular 《会计通告》
f3Cjj]RFv accounting class 会计类别
vW:XM0 accounting date 记帐日期；会计结算日期
Ah <6m5+ accounting for money 款项核算
no lLeRE1 Accounting Officer 会计主任
]@UJ 8hDy accounting period 会计报告期；会计期
jM DG accounting policy 会计政策；会计方针
,6FmU$
Kn accounting practice 会计惯例
K\]I@UTwq accounting principle 会计准则
"lJ [H=\ accounting record 会计记录
qX?k]m accounting report 会计报告
_/zK ^S) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{=GWQn6cc Accounting Society of China 中国会计学会
W2\ Q-4D accounting statement 会计报表
><Z`) }f accounting system 会计制度；会计系统
msiftP. accounting transaction 会计事项；帐务交易
r]+N(&q accounting treatment 会计处理
Q-LDFnOFwp accounting year 会计年度
Q\4nduQ accretion 增值；添加
#`9D,+2iB% accrual 应计项目；应累算数目
#aV2+ `d accrual basis 应计制；权责发生制
'WW[ ' accrual basis accounting 应计制会计；权责发生制会计
Q~p[jQ,4wZ accrue 应累算；应计
M&5;Qeoiv accrued benefit 应累算利益
$5;RQNhXh accrued charges 应计费用
O-ZB4hN8 accrued cumulative preference share dividend 应累算的累积优先股股息
Ie%twc accrued expenses 应累算费用
|:?JSi0 accrued interest payable 应付利息；应计未付利息
v<qiu>sbz} accrued interest receivable 应收利息；应计未收利息
5%E.UjC accrued right 累算权益
#r 4S% accruing profit 应累算的利润
M!ra3Y accumulated fiscal reserve 累积财政储备
ird
q51{G accumulated profit 累积利润；滚存溢利
_4VS.~}/R accumulated reserve 累积储备
@94_'i7\ accumulation of surplus income 累积收益盈余
'<YVDB&-d, acquired assets 既得资产
@Yy:MdREA acquisition 收购；购置；取得
iVKX *kqc acquisition cost 购置成本
!MiH^wP acquisition expenses 购置费用
r ]cC4%in acquisition of 100% interest 收购全部股权
zkt+"P{az[ acquisition of control 取得控制权
*?#t (Y[ acquisition of fixed assets 购置固定资产
.RNr^ *AQ acquisition of shell “买壳”
*\i<+~I@l acquisition price 收购价
NI^[7.2 act of God 天灾
Gu3'<hTlxd acting partner 执事合伙人
Tmo+I4qoL active market 买卖活跃的市场；交投畅旺的市场；旺市
!%x=o& active partner 积极参与的合伙人
, DT =( active trading 交投活跃
y ~
A] actual circulation 实际流通
esM< . actual cost 实际成本
j aj."v actual expenditure 实际开支；实际支出
3ee?B~Tun actual income 实际入息；实际收入；实际收益
wb>>bV+U actual market 现货市场
kOfu7Zj actual price 现货价；实际价格
hk O)q|1 actual profit 实际利润
jJjD) actual quotation 实盘；实际价位；实际报价
hupYiI~ actual year basis 按实际年度计算
bD[6)
ITg actuals 实货
&&w 7- actuarial investigation 精算调查
'S
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o'3t(dyyH actuarial report 精算师报告
'ErtiD Actuarial Society of Hong Kong 香港精算学会
qR~s& SC# actuarial valuation 精算师估值
nx(O]R,Sw actuary 精算师
`3$S^|v ad referendum agreement 暂定协议；有待覆核的协定
=%:mZ@x' ad valorem duty 从价税；按值征税
!Z7
~R sdm ad valorem duty system 从价税制
'y#kRC=G: ad valorem fee 从价费
G}tq'#]E{z ad valorem tariff 从价关税
T~k5` ~\( additional allowance 额外免税额
<mc[-To additional amount for unexpired risk 未过期风险的额外款额
MR90 }wXE additional assessable profit 补加应评税利润
Uv6#d":f; additional assessment 补加评税
~%4#R 4& additional commitment 额外承担
89B1\ff additional commitment vote 额外承担拨款
k!]Tg"]JAh additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Aa5IccR additional dependent parent allowance 供养父母额外免税额
Zcg=a _ additional provision 额外拨款
`A\
!Gn? additional stamp duty 附加印花税
Cm;WQuv@ additional tax 补加税罚款；补加税款
c FjC Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
c7jft|4S adjudged bankrupt 被裁定破产
a#=GL B_P( adjudicated bankrupt 裁定破产人
$4V ~hI 4 adjudication fee 裁定费；评定印花税额手续费；评估契据费
Ms*;?qtrR adjudication of bankruptcy 裁定破产；宣告破产
3<x_[0v`K1 adjudication of insolvency 裁定无力偿还债务
.cA[b adjusted actual 经调整的实数；调整后的实数
Q1Z;vzQfg adjusted current assets 经调整的流动资产；调整后的流动资产
K \}xb2s adjusted figure 经调整的数字；调整后的数额
5Mb1 ==/R adjusted liabilities 经调整的负债；调整后的负债
'3wte9E/ adjusted loss 经调整的亏损；调整后的亏损
31 |Vb adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
nMc d(&`N adjusted profit 经调整的利润；调整后的利润
l }X3uy S adjusted surplus 经调整的盈余额；调整后的盈余额
(tEW#l'} adjusted value 经调整的价值；调整后的价值
(jk jj7a adjustment 调整；修订；理算〔保险〕
17G7r\iNYq adjustment centre 调剂中心
R|{6JsjG10 adjustment lag 调整过程的时间差距；调整时差
r]'AdJFt adjustment mechanism 调整机制
=o= )EU{~ adjustment of loss 亏损调整
Z94D<X" adjustment process 调整过程；调整程序
&l%#OI}OE adjustment range 调整幅度
#]I:}Q51 administered exchange rate 受管制汇率
GZ@!jF>!u Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
SSi}1 administration expenses 行政费用
KoQvC=+ WI administration fee 手续费；行政费
J6Mm=bO5 administration in bankruptcy 破产管理
bt#=p 7 W administration order 遗产管理令
.+aSa?h_ administrator 管理人；遗产管理人
9 4W9P't administrator of the estate 遗产管理人
Ssaf RK$ admission of debt 债项承认书
lN 1 T\ admission of proof 接纳债权证明
z@&_3 Gl advance 放贷款项；垫付款项；预支款项；预付款项
0;e>kz3o advance account 暂支帐目；预付款帐户
XLFJ?$)Tro advance compensation 预付补偿金
SR~~rD|V advance from shareholder 股东垫款
<"CG%RGP advance pending reimbursement 预支以待日后付还
jKQnox+= advanced economy 先进经济体系
<s-_ieW' advancement 预付；预付财产
$|z8WCJ advances warrant 垫款令
t,R5FoV advancing 贷出
O" ['.b adverse balance 逆差
L4S Fu.J' adverse exchange 逆汇
\rADwZm advertisement addressed to shareholders 在报章刊登的致股东通告
ep[ 7#\}5 advice for collection 托收通知书
L< QqQ"` advice of drawing 提款通知书；汇票通知书
" I`<s < advice of payment 付款通知
W3 2mAz; Advisory Committee [Securities and Futures Commission]
p%J,af 谘询委员会〔证券及期货事务监察委员会〕
qVJV 9n Advisory Committee on Diversification 经济多元化谘询委员会
^' ]xkS affidavit 誓章；遗产申报誓章
if:2s S9r affidavit of no receipt 述明无收款的誓章
,_YCl09p( affiliate 联号；联营公司；附属公司
t TF/$`Q#* affiliated company 附属公司；联号；联营公司
yBauK- 7*c affirmation [estate duty] 非宗教式宣誓〔遗产税〕
RIl%p ~ affordability 负担能力
)F]E[sga African Development Bank [AfDB] 非洲开发银行
5Z6 $90!k after-acquired property 事后取得的财产
z7{b>oub(' after-hours dealing 市后交易
|; {w y after-tax profit 税后盈利；税后利润；税后溢利
`6 lc] r agency agreement 代理协议
QS_" fsyN: agency expenses 代理机构的开支
<J {VTk ~ agency fee 代理费
wvJm)Mj+ Agency Law 《代理法》
(EuHQ &<^9 agent 代理人；承销人
InNuK0@ agent of company 公司代理人
u Dm=W36 agent's fee 代理人费；经纪费
K-k;`s# aggregate 总计；总数；总体数字
+Medu? K
` aggregate amount 总款额；总额
W? F+QmD aggregate assets and liabilities 总体资产与负债
3HFsR) aggregate at constant price 按固定价格计算的总体数字
gjvKrg aggregate demand 总需求
FB6`2E%o aggregate gross position 总持仓量
./[%%" aggregate limit 总限额
~;il{ym aggregate of salaries tax 合计薪俸税
gHvxmIG aggregate performance 总体表现；总体业绩
_hA p@?
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=|pQA~UU# aggregate surplus 总盈余
id&; aggregate total 整体总额
z930Wi{@ aggregate value 总值；合计价值
@\z2FJ79w aggregated basis 合计基准
d1``} naNw aggregated net chargeable income 合计应课税入息实额
0z_e3H{P27 aggregation 合并计算；合计；总和
PRWS[2[yk aggregation of incomes of husband and wife 夫妇入息合并计算
5R/k -h^` aggregation of property 财产的总和
t~ Cu l+ agio 差价；贴水
wb.47S8 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
:=T+sT~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[[Qu|?KEa 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
@FdtM<X Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
m+"?;;s 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
+ Q}Y ?([ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
vv"_u=H 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+P6q
wh\v agreement for a settlement 授产协议
#
x! 47Y{ agreement for assignment 转让协议
;6U=fBp7< agreement for sale 售卖协议；买卖协议
xuv%mj Q agreement for sale and purchase 买卖协议
+i4S^B/8i agreement for the payment of interest 支付利息协议
JN$v=Ox{ agreement for the repayment of money 还款协议
F %+/j5~^ agreement of reinsurance 再保险协议
&^{HD }/{b Agricultural Bank of China 中国农业银行
Zh6bUxr air passenger departure tax 飞机乘客离境税
]j~V0 1p/e Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:hwZz2Dhi airport tax 机场税
1<\@i{;xsU alcohol duty 酒精税
!WR(H&uBr\ alienation 让与；让渡；转让
JC_Y#kN@z alimony 生活费；赡养费
KArR.o } All Ordinaries Index [AOI] 所有普通股指数
gieT kZ all risks 全险；综合险
S}cpYjnH8 All Sales Record for Stock Market 《股票市场成交报告》
3uZY.H+H Allied Capital Resources Limited 新联财务有限公司
'0p 5|[ZD all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0V1)ou84' allocation letter 拨款信件
-*_D! allocation of fund 分配款项；预留款项
FL ,jlE_ allocation of profit 利润分配；溢利分配
p'0j db :S allocation warrant 拨款令
=%%\b_\L allotment 分配；配股
&<_*yl p allotment notice 股份配售通知；配股通知
e_kP=|u )g allotment of shares 股份分配
F@& R"- allowable 可获宽免；免税的
\|F4@ allowable business loss 可扣除的营业亏损
dpDVEEs84 allowable expenses 可扣税的支出
\j+O |#`|) allowance 免税额；津贴；备抵；准备金
_*>bf G allowance for debts 债项的免税额
J{
P<^<m_ allowance for depreciation by wear and tear 耗损折旧免税额
>8"oO[U5> allowance for funeral expenses 殡殓费的免税额
ra 0:Lg' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
G Lp2
?fon allowance for repairs and outgoings 修葺及支出方面的免税额
zcF~6- aQ allowance to debtor 给债务人的津贴
X};m \Bz alteration of capital 资本更改
8V`NQS$ alternate trustee 候补受托人
j&6,%s-M`a amalgamation 合并
D^baXp8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
j 6%X ambit of charges 征税范围；收费范围
yM}}mypS amended valuation 经修订的估值
<Bn^+u \ American Commodities Exchange 美国商品交易所
z\Rs?v" American Express Bank Limited 美国运通银行
n (7m American Stock Exchange 美国证券交易所
x%pC.0% amortization 摊销
!
@{rk p amount due from banks 存放银行同业的款项
ng0IRJ:3 amount due from banks abroad 存放海外银行同业的款项
11gl Fe amount due from holding companies 控股公司欠款
&tB|l_p_-p amount due from local banks 存放本港银行同业的款项
X 6kB
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#+N\u*-S amount due to banks abroad 海外银行同业的存款
g]E DL<b amount due to holding companies 控股公司存款
!
E` Tt[ amount due to local banks 本港银行同业的存款
" nP mQ amount due to outport banks 外埠银行同业的存款
*:J#[ET, amount for note issue 发行纸币的款额
gcqcY amount of bond 担保契据的款额
4:q<<vCJv amount of consideration 代价款额
d)1)/Emyj amount of contribution 供款数额
|RDmY!9& amount of indebtedness 负债款额
w$n\`rQ amount of principal of the loan 贷款本金额
Fh9%5-t:J amount of rates chargeable 应征差饷数额
:@jhe8'w amount of share capital 股本额
.=~beTS'Vo amount of sums assured 承保款额
a\S"d amount of variation 变动幅度
r=Z#"68$ amount of vote 拨款数额
E1IRb': amount payable 应付款额
hLPg=8nJ_ amount receivable 应收款额
3G9"La,b
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
jIv%?8+% analysis 分析
@qmONQ eb ancillary risk 附属风险
F]]np&UV. annual account 周年帐目；周年帐目报表；年度决算；年结
sP$bp Z} annual accounting date 年结日期
xoF]r$sC8 annual allowance 每年免税额；年积金；年度津贴；年津
<MZ$ b aK annual balance 年度余额
x| i"x+o annual disposable income 每年可动用收入
RBIf6ox dE annual estimates 周年预算
M[ $(Pu annual fee 年费
sUN>uroi ! annual general meeting 周年大会
}$!bD
annual growth rate 年增率；每年增长率
pW7vY)hj annual long-term supplement 长期个案每年补助金
CXks~b3SD annual pensionable emolument 可供计算退休金的年薪
x^ Tjs<# annual report 年报
-NtT@ +AE Annual Report on the Consumer Price Index 《消费物价指数年报》
qp 4.XL annual return 周年报表；周年申报表；每年报税表格
{[G2{ijRz Annual Return Rules 《周年报表规则》
e `zEsLs@ annual review of consumer prices 每年消费物价回顾
TJ[C,ic=D annual roll-forward basis 逐年延展方式
vzJ69%E_ annual salary 年薪
3#huC=zbf annual statement 年度报表；年度决算表
w H= 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
`)e;bLP annuitant 年金受益人
F,Y,0f@4U9 annuity 年金
Qw4P{>|Y annuity contract 年金合约
*vv <@+ gA annuity on human life 人寿年金
(oX|lPD<b antecedent debt 先前的债项
J~ KWn. ante-dated cheque 倒填日期支票
dl;~-'0 anticipated expenditure 预期开支
.o91^jt anticipated net profit 预期纯利
yi<&'L; anticipated revenue 预期收入
@;kw6f:{d anti-inflation measure 反通货膨胀措施
@?iLz7SPk anti-inflationary stance 反通货膨胀立场
C\Q3vG apparent deficit 表面赤字
Jfa=#` apparent financial solvency 表面偿债能力
6TJ5G8z_ apparent partner 表面合伙人
Af1 izS3 application for personal assessment 个人入息课税申请书
W)JUMW2| application of fund 资金应用
3 Yf%M66t application to release as liquidator and to destruct the books of accounts and documents
sv\'Xa rM 申请免除清盘人职务及毁灭帐簿与文件
6~zR(HzV{ appointed actuary 委任精算师
j)ZvlRi, appointed auditor 委任核数师；委任审计师
SY|r'8Z% Q appointed trustee 委任的受托人
Yao>F--? appointer 委任人
K y~
9's apportioned pro rata 按比例分摊
kB1]_v/ apportionment 分配；分摊
"6_#APoP Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c+?L?s`" apportionment formula 分摊方程式
_'<V<OjVM! apportionment of estate duty 遗产税的分摊
K K4>8zGR appraisal 估价；评估
#Z<pks2
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*zeY< 6 appreciable impact 显着影响
jC+>^=J( appreciable increase 可观增长
-B :Z(]3#\ appreciation 增值；升值
4NN-'Z>a appreciation against other currencies 相对其他货币升值
mE)65@3% appreciation of the exchange value of Hong Kong dollar 港元汇值上升
iz]Vb{5n% appreciation tax 增值税
kwNXKn/ appropriation 拨款；拨用；拨付
xb\(>7M6Y appropriation account 拨款帐目
o_&.R Appropriation Bill 拨款法案
7 iu?Q appropriation-in-aid system 补助拨款办法
u /!U/| approved assets 核准资产
9qD/q?Hh$ approved basket stock 认可一篮子证券
}'$ 6EgX approved budget 核准预算
;wND?: approved charitable donation 认可慈善捐款
#3u3WTk+ approved charitable institution 认可慈善机构
0CS^S1/[B` approved currency 核准货币；认可货币
PbxuD*LQ. approved estimates 核准预算
*V#v6r7<Y/ approved estimates of expenditure 核准开支预算
iKv`[k approved overseas insurer 核准海外保险人
|57KTiiNLI approved overseas trust company 核准海外信托公司
vE/g{~[5 approved pooled investment fund 核准汇集投资基金
#b\&Md|; approved provident fund scheme 认可公积金计划
g! ~&PT)* approved provision 核准拨款
^% BD approved redeemable share 核准可赎回股份
i,rP /A^q approved regional stock 认可地区性证券
!jY/}M~F1 approved retirement scheme 认可退休金计划
G&:[G>iSm^ approved subordinated loan 核准附属贷款
$de_> arbitrage 套戥；套汇；套利
*E0+! arbitrageur 套戥者；套汇者
fOiLb.BW arbitrary amount 临时款项
*E:w377<} arrangement 措施；安排；协定
@iB**zR/ arrears 欠款
PN2\:l+` arrears of pay 欠付薪酬
?15k~1nA arrears of revenue 逾期未收税款；逾期未收的帐项
T[xGF/ articles of association 组织章程；组织细则；组织章程细则
RI w6i?/I Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
S#0y\ ascertainment of profit 确定利润
}#z E`IT "Asia Clear" “亚洲结算系统”
?"+' OOqik Asia Commercial Bank Ltd. 亚洲商业银行有限公司
OP
|{R7uC Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
qM3^)U2 Asian Development Fund [ADF] 亚洲发展基金
OdgfvHDgW Asian dollar bond 亚洲美元债券
RyD2LAf)J Asian dollar market 亚洲美元市场
mkYM/*qyM& Asian dollar rate 亚洲美元利率
;Fc djy Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<kn#`w1U' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[UNfft=K3P asked price 沽盘；喊价；索价；卖方报价
$>' }6?C. assessable income 应评税入息
)Zz wD] assessable loss 应评税亏损
F<BhN+U assessable profit 应评税利润
;w4 rwL assessable value 应评税值
n-,~Bp
[ assessed profit 估定利润
TC U |k , assessed value 经评估价值
c} Jy'F7&f assessment 评税；评定；估价；评税单
m#,
F%s assessment number 评税编号；估价编号
}@@1N3nnxV assessment of additional tax 补加税评税
&N0W! assessment of performance 业绩评估；实绩评价
SynxMUlA Assessor 评税主任
!IoD";Oi asset price bubbles 资产价格泡沫
vtR<(tOu@ asset-backed securities 具资产保证的证券
*-Lnsi^7v assets accretion 资产增值
!f)'+_d assets and liabilities 资产与负债
S) V uT0 assets betterment statement 资产递增表；资产改进表
.)|jBC8|} assets lending 实物放款；有抵押贷款
v7O{8K + assets of the company passing on the death 死者去世时转移的公司资产
y>2v 9;Qp assets pledged as security for liabilities 用作负债抵押的资产
&IT'%*Y:V assets portfolio 资产投资组合
{e IE| assets price 资产价格
mwb kXy;8 assets quality 资产质素
g%j z,| assets realization 资产变现
zQ]I lMt assets refinancing arrangement 资产再集资安排
;}f%b E assets securitization 资产证券化
K!|=)G3.` assets situated outside Hong Kong 在香港以外地方的资产
3I:DL#f assets stripping 削减资产；拆卖资产
a9QaF s" assets value 资产值
Aplqx vth assignee 承让人
t8GJ; assignment 转让；转让书；转让契
HH^ {,53% assignment of interest 权益转让
W7(OrA! assignment of letters patent and trade mark 专利证书及商标转让
}E>2U/wpXY assignment of property 物业转让；物业转让书
5 F^,7A4I0 assignment right 转让权
5 1 x^gX| assignor 转让人
UeHS4cW associate 有联系的人；有关连人士；相联者；合伙人；联系人
68I4 MZK>4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
DX$`\PA associate member 附属会员
h^hEyrJw
associated body corporate 相联法人团体
nkhM1y associated company 相联公司；联属公司
}'H Da M associated corporation 相联法团
BC@"WlD Association of Chartered Certified Accountants [ACCA] [United Kingdom]
IZAbW 公认会计师公会〔英国〕
DVTzN(gO*~ Association of Futures Exchange Brokers 香港期货经纪协会
D>G&aQ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
DT 9i<kl association of underwriters 承保人组织
v{ % /aw assumption of control 接管
G>:l(PW: assurance 担保；保险；转易；转易书
KL5rF,DME assurance of interest 权益的转易
&-cI| at 19XX price 按一九ＸＸ年价格计算
rEAPlO.Yp at a discount 按赔价计算；按贴水价格计算；打折扣
Fof_xv9 at a premium 按溢价计算；按升水价格计算
`=-}S+ at call 通知付款；按通知
U#F(#3/ at constant market price 按固定市价计算
zZiB`% at constant price 按固定价格计算
? erDP8 at cost 按成本计算
N_gjOE`x5 at current market price 按当时市价计算；按现时市价计算
V wC, +B at current price 按当时价格计算；按现时价格计算
` gss(o1} at factor cost 按要素成本计算；按生产要素成本计算
}U^9( at money-of-the-day price 按付款当日价格计算
c,D'Hl6(% at or better 按指定或较佳价位〔买卖指令〕
#=O0-si ]P at par 按面值计算；平价
aY {. at sight 见票即付
1H[lf
B at the close 按收市盘
PTePSj1N at the opening 按开市盘
YF:NRY[i attestation 见证；见证条款
Ak_;GvC! at-the-money option 平价期权
p! Gf ^ attorney 受权人；受托代表人
\C<rg| attornment 新拥有人承认书
^k)f oD attributable profit 可归属利润
*Lh0 E/5 attributable share value 可归属股份价值
omRd'\ RO Auckland Stock Exchange 奥克兰证券交易所
Y7{|EI+ @ auction 拍卖
Q|v=W C6 auctioneer 拍卖商
cnIy*!cJs audit 审计；核数
6&u,. Audit Commission 审计署
5cfzpOqr0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
p}Gk|Kjlq, 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〕
L>L4%? audit review 帐目审查
d3{Z hn@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
lN1zfM audited account 审计帐目；经审计的帐目
72{kig9c audited annual account 经审计的周年帐目
M>]%Iu audited balance sheet 经审计的资产负债表
=riP~%_ML) auditor 核数师；核数主任；审计师
C$(t` G auditor's certificate 核数师证明书；审计师证明书
!t_,x= auditor's report 核数师报告；审计师报告
#!hpe^t Aussie bond 澳元债券
dT|z)-Z` austerity budget 紧缩预算
>`NM?KP s Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
L,D!T&B Australia All Ordinaries Index 澳洲所有普通股票指数
h) <42Y Australian Dollar [AUD] 澳元
C>MoR 3] Australian Options Market 澳大利亚期权市场
W4#:_R,&, Australian Securities Commission 澳洲证券事务监察委员会
?"C ]h s Australian Society of Certified Practising Accountants 澳洲执业会计师公会
q?MYX=Y6 Australian Stock Exchange 澳大利亚证券交易所
We4 FR4` Austrian Schilling [ATS] 奥地利先令
\hq8/6=4s authentication 认证；鉴证
.(hb8 rCM authority to purchase 委托购买证；委购书
VA thQ< authorization 认可；核准；授权；授权书
( la authorization by direction 指示授权
lGM3?AN authorization by instruction 指令授权
_cJ{fYwYU authorization by warrant 令状授权
K9P"ncMt authorization of unit trust 单位信托的认可
cPN 7^* authorized agent 指定代理人
JRiuU:=J~` authorized capital 法定资本
M84LbgGM% authorized clerk 出市员
M\<!m^~ authorized dealer 认可交易商
~XxD[T5 authorized financial institution 认可财务机构
=L=#PJAP j authorized fund 认可基金
Z8 # I authorized fund house 获授权的基金公司；认可基金公司
7L\GI`y authorized institution 认可机构
ef. lM]cO authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-'0AV,{Z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,-1$Vh@wM authorized insurer 获授权保险人；获认可承保人
Ab"uN authorized investment 特准投资项目
"TV.$s$. authorized person 获授权人
^GAdl} authorized representative 获授权代表
I/> IB authorized share capital 法定股本
C[KU ~@ automated quotation system 自动报价系统
czb%%:EJs| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
F*w|/- e 自动交易系统〔香港期货交易所有限公司〕
.;F+ QP0 automatic adjustment mechanism 自动调整机制
$ i&$ZdX automatic adjustment system 自动调整系统
]q3Kd{B Automatic Clearing House 自动票据交换所
ZB2'm3'bh automatic exchange rates accumulation system 自动化汇率累集系统
%<"11;0tp Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
/j)VES automatic teller machine [ATM] 自动柜员机
a "DV`jn autopay 自动转帐
Y- Ku2m available assets 可用资产
^(\Gonf< available fiscal reserve 现存财政储备
0B4(t6o available profit 可用利润
2%qn !+. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
W@C56fCa average 平均；平均数；海损
*0hiPj: average basic salary 平均基本薪金
_Ry. Wth average consumer expenditure 平均消费开支；一般消费开支
mce`1Tjw average cost 平均成本
<D dHP average cost of land production 增辟土地平均成本
\O8f~zA{G average daily turnover 平均每日成交额
/T(\}Z average daily wage rate 平均每日工资率
cMWO_$ average expenditure pattern 平均开支模式
L@_">' pR average growth rate 平均增长率
/C:'qhY, average net fixed assets 固定资产平均净值
PM.SEzhm average of relatives 相对价格平均数
Z
:9VxZ average price 平均价格
Riw7< j average propensity to consume 平均消费倾向；一般消费倾向
/h M>dkwu average propensity to save 平均储蓄倾向；一般储蓄倾向
u#M)i30j average rate 平均率
s4gNS
eA average revenue 平均收入；平均收益
r^E]GDz average stock 平均库存；平均存货
Cr hi+D average yearly rent 平均年租
BXo|CITso avoidance of double taxation 避免双重课税
W^ :/0WR avoidance of tax 避税
