A:
))9w)A@ A share Ａ股；甲类股份
fY|P+{BO2 abatement of tax 减税；减扣免税额
M dKkj[# ABN AMRO Bank N.V. 荷兰银行
~[[(_C3 above-the-line expenditure 线上项目支出；经常预算支出
)\3
RR.p above-the-line receipt 线上项目收入；经常预算收入
J>w3>8!>7 ABSA Asia Limited 南非联合亚洲有限公司
D:Rr|m0Tk absolute change 绝对数值变更
Z) qts= absolute expenditure 实际开支
9jkaEn>m^ absolute guideline figure 绝对准则数字
=sFLzAu8 absolute interest 绝对权益
1ZZ}ojq absolute order of discharge 绝对破产解除令
f5tkv<) % absolute profit margin 绝对利润幅度
F 4X0DRC,G absolute value 实值；绝对值
_DD.#YB</ absolutely vested interest 绝对既得权益
G?$0OU absorbed cost 已吸收成本；已分摊成本
p 3`odm bN absorption 吸收；分摊；合并
SSrYF u" absorption rate 吸收率；摊配率；分摊率
8n2MZ9p] ACB Finance Limited 亚洲商业财务有限公司
u#bd*( acceptable form of reciprocity 合理的互惠条件
gR#lRA/ acceptable rate 适当利率；适当汇率
qvH RP@ acceptance agreement 承兑协议
Bj1{=Pvl acceptance for honour 参加承兑
jT: z#B% acceptor 承兑人；接受人；受票人
+ 7~u_J acceptor for honour 参加承兑人
/$-Tg)o5i accident insurance 意外保险
v{2euOFE Accident Insurance Association of Hong Kong 香港意外保险公会
.$]%gjIBCl accident insurance scheme 意外保险计划
+ C aA%u accident year basis 意外年度基准
;l$F<CzJay accommodation 通融；贷款
kZU
v/]Y. accommodation bill 通融票据；空头票据
oY(q(W0ze accommodation party 汇票代发人
99/`23YL account balance 帐户余额；帐户结余
9*&RvsrX account book 帐簿
]/cVlpZ{f account collected in advance 预收款项
N3U.62 account current book 往来帐簿
n 97pxD_74 account of after-acquired property 事后取得的财产报告
WAzn`xGxR" account of defaulter 拖欠帐目
0D.qc8/V4. account payable 应付帐款
l!7O2Ai5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
77?D
~N[ account receivable 应收帐款
7#pu(:T$ account receivable report 应收帐款报表
e6y,)W"WW2 account statement 结单；帐单；会计财务报表
]IQ`.:g=9 account title 帐户名称；会计科目
3;-P (G@ accountant's report 会计师报告
]f}#&]<(T Accountant's Report Rules 会计师报告规则
iD"9,1@~n accounting and auditing procedure 会计与审计程序；会计与核数程序
.$~zxd#zo Accounting Arrangements 《会计安排》
jM 07&o]D accounting basis 会计基础
:=cZ,?PQp1 accounting by Official Receiver 破产管理署署长呈交的帐目
c7~>uNgJ Accounting Circular 《会计通告》
4Rv.m* ^ B accounting class 会计类别
drkY~!a accounting date 记帐日期；会计结算日期
bw[s<z|LKA accounting for money 款项核算
ZNN ^ Accounting Officer 会计主任
sgxD5xj}4 accounting period 会计报告期；会计期
zQ>|`0&8 accounting policy 会计政策；会计方针
r!C#PiT}I accounting practice 会计惯例
YYs /r accounting principle 会计准则
W3~xjS"h accounting record 会计记录
xp68-& accounting report 会计报告
d) i64" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}bA@ QEJ Accounting Society of China 中国会计学会
%j4AX accounting statement 会计报表
sc)}r_|g accounting system 会计制度；会计系统
GB&^<@ accounting transaction 会计事项；帐务交易
B{6wf)[O accounting treatment 会计处理
s k>E(Myo accounting year 会计年度
+[_m St accretion 增值；添加
X8uAwHa6F accrual 应计项目；应累算数目
y(92 Th$ accrual basis 应计制；权责发生制
EG ; y@\] accrual basis accounting 应计制会计；权责发生制会计
GFX$vn-/F accrue 应累算；应计
A^3M~ accrued benefit 应累算利益
I/vQP+w O accrued charges 应计费用
ze_q+Z accrued cumulative preference share dividend 应累算的累积优先股股息
8G<{L0J%! accrued expenses 应累算费用
r&0IhE accrued interest payable 应付利息；应计未付利息
> u=Dc.lX accrued interest receivable 应收利息；应计未收利息
?y`we6~\1 accrued right 累算权益
S?BI)shmg accruing profit 应累算的利润
B3 NDx+%m accumulated fiscal reserve 累积财政储备
#fQ}8UxU, accumulated profit 累积利润；滚存溢利
Q HmF,P accumulated reserve 累积储备
)&pcRFl accumulation of surplus income 累积收益盈余
^(c.A YI acquired assets 既得资产
aFf( m- acquisition 收购；购置；取得
K@R *
V acquisition cost 购置成本
G. l
~!; acquisition expenses 购置费用
*%p`Jk-U acquisition of 100% interest 收购全部股权
JQ"R%g` 8 acquisition of control 取得控制权
XtP5IN\S acquisition of fixed assets 购置固定资产
*74VrAo acquisition of shell “买壳”
,2MLYW, acquisition price 收购价
?#]wx H, act of God 天灾
hwj:$m R acting partner 执事合伙人
^0T DaZDLp active market 买卖活跃的市场；交投畅旺的市场；旺市
tsf)+`vt active partner 积极参与的合伙人
d")TH 3pG active trading 交投活跃
gi #g)9HG actual circulation 实际流通
y c:y}" actual cost 实际成本
o >Faq+@ actual expenditure 实际开支；实际支出
s"- gnW actual income 实际入息；实际收入；实际收益
- :~"c@D actual market 现货市场
)z
Hib;O actual price 现货价；实际价格
K
Ml>~r actual profit 实际利润
gF53[\w^v actual quotation 实盘；实际价位；实际报价
j.O+e|kxU actual year basis 按实际年度计算
0E^6"nt7N actuals 实货
2, R5mL$ actuarial investigation 精算调查
`-)Hot) actuarial principle 精算原则
1n-+IR" actuarial report 精算师报告
HB :VpNFn Actuarial Society of Hong Kong 香港精算学会
0CR~ vQf#r actuarial valuation 精算师估值
C>~ms2c actuary 精算师
zNRR('B ? ad referendum agreement 暂定协议；有待覆核的协定
=b_/_b$q ad valorem duty 从价税；按值征税
Q FX/x ad valorem duty system 从价税制
yNDplm|9* ad valorem fee 从价费
BH3%d h :9 ad valorem tariff 从价关税
;'i>^zX` additional allowance 额外免税额
yq<mE(hS? additional amount for unexpired risk 未过期风险的额外款额
J)n^b additional assessable profit 补加应评税利润
Ef2i#BoZ additional assessment 补加评税
<4%cKW0 additional commitment 额外承担
;,7/> Vt additional commitment vote 额外承担拨款
K|V<e[X[V additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
kC8M2 |L additional dependent parent allowance 供养父母额外免税额
tcD DX'S additional provision 额外拨款
r jWn>M additional stamp duty 附加印花税
dh0 n B additional tax 补加税罚款；补加税款
+JlPQ~5 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
E=$li adjudged bankrupt 被裁定破产
5h7M3s adjudicated bankrupt 裁定破产人
,We'A R3X adjudication fee 裁定费；评定印花税额手续费；评估契据费
>p?Vv0* adjudication of bankruptcy 裁定破产；宣告破产
^=@`U_(,G adjudication of insolvency 裁定无力偿还债务
efX iZ adjusted actual 经调整的实数；调整后的实数
kT1 2 adjusted current assets 经调整的流动资产；调整后的流动资产
Dhze2q)o adjusted figure 经调整的数字；调整后的数额
Ra)A Q
n adjusted liabilities 经调整的负债；调整后的负债
Zp qb0ro adjusted loss 经调整的亏损；调整后的亏损
S17 c#6vT 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
MfG8=H2#| adjusted profit 经调整的利润；调整后的利润
:N#8|;J1Fl adjusted surplus 经调整的盈余额；调整后的盈余额
["N_t:9I adjusted value 经调整的价值；调整后的价值
{({Rb $ adjustment 调整；修订；理算〔保险〕
y *7 {S{9 adjustment centre 调剂中心
7 <<`9, adjustment lag 调整过程的时间差距；调整时差
]@wKm1%v adjustment mechanism 调整机制
c\DMeYrg adjustment of loss 亏损调整
0i4XS*vPv adjustment process 调整过程；调整程序
F|bg2)|du8 adjustment range 调整幅度
yBkcYHT administered exchange rate 受管制汇率
d3jzGJrU} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?, m_q+ administration expenses 行政费用
p:?h)'bA< administration fee 手续费；行政费
\PL0-.t, administration in bankruptcy 破产管理
`NB6Of */ administration order 遗产管理令
GzEv p administrator 管理人；遗产管理人
U>0~ /o
administrator of the estate 遗产管理人
Nf!WqD* je admission of debt 债项承认书
&1Cif$Y4w admission of proof 接纳债权证明
Lu5lpeSQ advance 放贷款项；垫付款项；预支款项；预付款项
*|({(aZ advance account 暂支帐目；预付款帐户
}F4%5go advance compensation 预付补偿金
2e^6Od!Y? advance from shareholder 股东垫款
0@> advance pending reimbursement 预支以待日后付还
GAU7w"sE advanced economy 先进经济体系
:zp9L/eh advancement 预付；预付财产
)zAATBb4. advances warrant 垫款令
]47! Zo, advancing 贷出
)'i n}M adverse balance 逆差
pv"QgH adverse exchange 逆汇
zXaA5rZO advertisement addressed to shareholders 在报章刊登的致股东通告
D $&6 8 advice for collection 托收通知书
.g>0FP advice of drawing 提款通知书；汇票通知书
XE($t2x,M advice of payment 付款通知
$Y?[[>u Advisory Committee [Securities and Futures Commission]
fM!@cph (8 谘询委员会〔证券及期货事务监察委员会〕
7Sl"q=> Advisory Committee on Diversification 经济多元化谘询委员会
{xu~Dx affidavit 誓章；遗产申报誓章
IylfMwLC affidavit of no receipt 述明无收款的誓章
=z *SzG affiliate 联号；联营公司；附属公司
N~v K8j@ affiliated company 附属公司；联号；联营公司
PM^X h*~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
uFnq 3m^u affordability 负担能力
-GODM128 ^ African Development Bank [AfDB] 非洲开发银行
~9Cw5rwH<; after-acquired property 事后取得的财产
99* QfC after-hours dealing 市后交易
-Ic<.ix after-tax profit 税后盈利；税后利润；税后溢利
lXip%6c7
agency agreement 代理协议
hka`STK{ agency expenses 代理机构的开支
O &}`R5Y; agency fee 代理费
B4t,@,\O Agency Law 《代理法》
YJB/ *SV^ agent 代理人；承销人
/ [+qw%> agent of company 公司代理人
(sp{.bU agent's fee 代理人费；经纪费
;7U"wI_~c aggregate 总计；总数；总体数字
4vyJ<b
aggregate amount 总款额；总额
Y/]J0D aggregate assets and liabilities 总体资产与负债
3B5 `Y aggregate at constant price 按固定价格计算的总体数字
iD) P6" aggregate demand 总需求
so_^%)
gdJ aggregate gross position 总持仓量
@r]1;KG aggregate limit 总限额
1xj w= aggregate of salaries tax 合计薪俸税
48LzI@H& aggregate performance 总体表现；总体业绩
CZ.HQc aggregate supply 总体供应
9t+:L(*pK aggregate surplus 总盈余
9 E2OCLWrE aggregate total 整体总额
gr \vC aggregate value 总值；合计价值
RU +F~K< aggregated basis 合计基准
^ 2LqKo\T aggregated net chargeable income 合计应课税入息实额
n VoP:FHH aggregation 合并计算；合计；总和
8V@\$4@b!# aggregation of incomes of husband and wife 夫妇入息合并计算
L8?;A9pc() aggregation of property 财产的总和
plgiQr # agio 差价；贴水
pG P $2 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
?P"j5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
e$N1 m:1* 《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》
?7dV:]%~2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xcX^L84\ 《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》
^w*&7.Z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y@MFH>* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
AH|'{ agreement for a settlement 授产协议
!m?W+ z~J agreement for assignment 转让协议
cv9-ZOxJ agreement for sale 售卖协议；买卖协议
;"]?&ri agreement for sale and purchase 买卖协议
#C +7~ns' agreement for the payment of interest 支付利息协议
@vPGkM#oW agreement for the repayment of money 还款协议
V PI_pK agreement of reinsurance 再保险协议
9d8 U@= Agricultural Bank of China 中国农业银行
fK NDl\SD air passenger departure tax 飞机乘客离境税
Z&5 cJk
W Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-)[~%n#X+t airport tax 机场税
G\#dMCk? alcohol duty 酒精税
K-n]m#U4o alienation 让与；让渡；转让
\z? - alimony 生活费；赡养费
X!K:V~ WG All Ordinaries Index [AOI] 所有普通股指数
#Ti5G"C all risks 全险；综合险
eb7~\|9l1i All Sales Record for Stock Market 《股票市场成交报告》
Hr/Q?7g Allied Capital Resources Limited 新联财务有限公司
Q+Ya\1$6A all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/JmWiBQIn allocation letter 拨款信件
-z'6.I cO allocation of fund 分配款项；预留款项
# N'_~:H allocation of profit 利润分配；溢利分配
vjd;*ORB allocation warrant 拨款令
#R# |hw allotment 分配；配股
9iN}v allotment notice 股份配售通知；配股通知
2o1 RJk9 allotment of shares 股份分配
@pV&{Vp allowable 可获宽免；免税的
;_E][m allowable business loss 可扣除的营业亏损
Rip[ allowable expenses 可扣税的支出
Pj kjUP allowance 免税额；津贴；备抵；准备金
cWp5pGIzfp allowance for debts 债项的免税额
=z9FjK allowance for depreciation by wear and tear 耗损折旧免税额
z6'l" D'h allowance for funeral expenses 殡殓费的免税额
:PP!v!vk allowance for inflation 为通货膨胀而预留的款项；通胀准备金
DHh30b$c allowance for repairs and outgoings 修葺及支出方面的免税额
~i=5NUE allowance to debtor 给债务人的津贴
X@Yl<9|i alteration of capital 资本更改
l Q| i
Ws alternate trustee 候补受托人
\< x{U3 q5 amalgamation 合并
~}ba2dU8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
g&d
tO jM ambit of charges 征税范围；收费范围
2qP Q3-' amended valuation 经修订的估值
p/Ri|FD6 American Commodities Exchange 美国商品交易所
M~-jPY,+ American Express Bank Limited 美国运通银行
M (.Up American Stock Exchange 美国证券交易所
C [nacAi amortization 摊销
A#CG D0T amount due from banks 存放银行同业的款项
xcC^9BAj amount due from banks abroad 存放海外银行同业的款项
7jY W3 amount due from holding companies 控股公司欠款
:+UahwiRD" amount due from local banks 存放本港银行同业的款项
HfA@tZ5q|U amount due to banks 银行同业的存款
<%=@Ue amount due to banks abroad 海外银行同业的存款
zN>tSdNkI- amount due to holding companies 控股公司存款
o & kgRv[ amount due to local banks 本港银行同业的存款
Rs53R$PIR amount due to outport banks 外埠银行同业的存款
+6\1
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9`5qVM1O{ amount of bond 担保契据的款额
WGI4DzKa amount of consideration 代价款额
)Q c>NF0 amount of contribution 供款数额
v Yw$m#@ amount of indebtedness 负债款额
h;t5v6[" amount of principal of the loan 贷款本金额
Kr74|W= amount of rates chargeable 应征差饷数额
rB.LG'GG] amount of share capital 股本额
|=#uzp7* amount of sums assured 承保款额
eG% Q
3 h amount of variation 变动幅度
=R0#WMf$@ amount of vote 拨款数额
%$zX a%A amount payable 应付款额
dwmZ _m. amount receivable 应收款额
#i| AE` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
o ' !WW analysis 分析
5+Hw @CY3 ancillary risk 附属风险
Tw!_=zy(Gw annual account 周年帐目；周年帐目报表；年度决算；年结
)X5en=[)O annual accounting date 年结日期
( kZ 2 D annual allowance 每年免税额；年积金；年度津贴；年津
7=pJ)4;ZA annual balance 年度余额
kT4Oal+4 annual disposable income 每年可动用收入
a'YK1QX annual estimates 周年预算
UYsyVY`Fm| annual fee 年费
|H4f&& Wd annual general meeting 周年大会
Uf<IXx&; annual growth rate 年增率；每年增长率
<jtu/U]78| annual long-term supplement 长期个案每年补助金
Rx .dM_S annual pensionable emolument 可供计算退休金的年薪
|gM@}!DL annual report 年报
]VHO'z\m Annual Report on the Consumer Price Index 《消费物价指数年报》
I] 0
D*z annual return 周年报表；周年申报表；每年报税表格
Ugv"A;l Annual Return Rules 《周年报表规则》
Lb%:u5X\D@ annual review of consumer prices 每年消费物价回顾
[TX5O\g![ annual roll-forward basis 逐年延展方式
/Pgc W annual salary 年薪
^:,I #] annual statement 年度报表；年度决算表
[ h~#5x
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
T |ZJ$E0 annuitant 年金受益人
.?;"iv+ annuity 年金
U$AV"F&!&} annuity contract 年金合约
"78BApjWT6 annuity on human life 人寿年金
'{:lP"\,L antecedent debt 先前的债项
xQ@gh
( ( ante-dated cheque 倒填日期支票
SD=9fh0l anticipated expenditure 预期开支
DT>Giic anticipated net profit 预期纯利
aDVBi: _ anticipated revenue 预期收入
p^?]xD( anti-inflation measure 反通货膨胀措施
jt4c*0 z anti-inflationary stance 反通货膨胀立场
<h mRr apparent deficit 表面赤字
KcF#c_f
apparent financial solvency 表面偿债能力
Qj(|uGqm3 apparent partner 表面合伙人
FAF+ } application for personal assessment 个人入息课税申请书
lb[\Lzdvmu application of fund 资金应用
_.K<#S application to release as liquidator and to destruct the books of accounts and documents
i2 m+s; 申请免除清盘人职务及毁灭帐簿与文件
xGo,x+U* appointed actuary 委任精算师
{igVuZ(>en appointed auditor 委任核数师；委任审计师
Evb %<`gd appointed trustee 委任的受托人
ewp&QH4 appointer 委任人
G| .5.FK^ apportioned pro rata 按比例分摊
Yp8GW1@ apportionment 分配；分摊
Yb Dz{m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Zh 3hCxXa apportionment formula 分摊方程式
Sz'JOBp apportionment of estate duty 遗产税的分摊
,[|4{qli \ appraisal 估价；评估
dEW I8Q] appreciable growth 可观增长
I-o |~ appreciable impact 显着影响
ylBjuD+ appreciable increase 可观增长
zIh`Vw ,t0 appreciation 增值；升值
3Fl!pq] appreciation against other currencies 相对其他货币升值
<hM`]/J55 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
I+ _u?R)$ appreciation tax 增值税
rT{ + h}vO appropriation 拨款；拨用；拨付
Z{spo= appropriation account 拨款帐目
[{cMEV& Appropriation Bill 拨款法案
=#sr4T appropriation-in-aid system 补助拨款办法
Uh8c!CA8:\ approved assets 核准资产
"[p-Iy1 approved basket stock 认可一篮子证券
\1cJ?/$_Of approved budget 核准预算
DW.vu%j^[ approved charitable donation 认可慈善捐款
{G(N vf,K] approved charitable institution 认可慈善机构
LFT)_DG7( approved currency 核准货币；认可货币
vILq5iR approved estimates 核准预算
3v 7*@(y approved estimates of expenditure 核准开支预算
H3qM8_GUA approved overseas insurer 核准海外保险人
o@blvW<v7 approved overseas trust company 核准海外信托公司
C J#1j> approved pooled investment fund 核准汇集投资基金
^E`SR6_cmj approved provident fund scheme 认可公积金计划
| XoW
Z,K approved provision 核准拨款
Ph|\%P`>% approved redeemable share 核准可赎回股份
PcQqdU^! approved regional stock 认可地区性证券
nK;c@!~pS approved retirement scheme 认可退休金计划
X!ad~bt approved subordinated loan 核准附属贷款
92)e/t iP arbitrage 套戥；套汇；套利
@?\[M9yK arbitrageur 套戥者；套汇者
tv8}O([ arbitrary amount 临时款项
mu#
a arrangement 措施；安排；协定
(_$'e%G0 arrears 欠款
2/ v9 arrears of pay 欠付薪酬
mq*Efb)! arrears of revenue 逾期未收税款；逾期未收的帐项
+-+%6 O<C articles of association 组织章程；组织细则；组织章程细则
=&xN dc Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#gd`X|<Ch ascertainment of profit 确定利润
KG8K m "Asia Clear" “亚洲结算系统”
>)p8^jX Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^YwTO/Q| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|Wzdu2T Asian Development Fund [ADF] 亚洲发展基金
^E349c-| Asian dollar bond 亚洲美元债券
%^ z## 7^ Asian dollar market 亚洲美元市场
n# lZRwhq Asian dollar rate 亚洲美元利率
^-GzWT Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
M5>cYV G Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
t?<pyw $ asked price 沽盘；喊价；索价；卖方报价
7"0l>0 \ assessable income 应评税入息
k x26nDT( assessable loss 应评税亏损
Y}Gf%Xi, assessable profit 应评税利润
YdNmnB %J assessable value 应评税值
| Xv]s61 assessed profit 估定利润
$m)[> C assessed value 经评估价值
T Do!yQ assessment 评税；评定；估价；评税单
oUG!=.1}K5 assessment number 评税编号；估价编号
K:\db'` ` assessment of additional tax 补加税评税
( np60mX< assessment of performance 业绩评估；实绩评价
9j~|m Assessor 评税主任
eQQ*ZNG asset price bubbles 资产价格泡沫
}4A $j{\ asset-backed securities 具资产保证的证券
pwG" _|h assets accretion 资产增值
vRn"0Mzl8 assets and liabilities 资产与负债
^B `*4 assets betterment statement 资产递增表；资产改进表
FyV)Nmc%t assets lending 实物放款；有抵押贷款
W fF~\DlrD assets of the company passing on the death 死者去世时转移的公司资产
pNIu;1M5a assets pledged as security for liabilities 用作负债抵押的资产
Tz{f 5c& assets portfolio 资产投资组合
{ , `) assets price 资产价格
[c_o.`S_\ assets quality 资产质素
d"A er assets realization 资产变现
@+P7BE} assets refinancing arrangement 资产再集资安排
W|e$@u9 assets securitization 资产证券化
6o4Bf| E] assets situated outside Hong Kong 在香港以外地方的资产
5h6c W assets stripping 削减资产；拆卖资产
y-i6 StJ assets value 资产值
o@!Uds0 assignee 承让人
EmO{lCENk assignment 转让；转让书；转让契
@0{vA\ assignment of interest 权益转让
vv%
o+r-t assignment of letters patent and trade mark 专利证书及商标转让
c ^ifHCt| assignment of property 物业转让；物业转让书
9yt)9f assignment right 转让权
G& 2`c\u{ assignor 转让人
;H;c Sn5uL associate 有联系的人；有关连人士；相联者；合伙人；联系人
RAps`)OR? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ZN `D!e6 associate member 附属会员
9C_Vb39::$ associated body corporate 相联法人团体
;# jE??E/: associated company 相联公司；联属公司
{i09e1 associated corporation 相联法团
R%\K<#^\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^<
o"3? 公认会计师公会〔英国〕
z;#]xCV Association of Futures Exchange Brokers 香港期货经纪协会
y 6C3u5` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#'&&&_Hu3 association of underwriters 承保人组织
eNEMyv5{w4 assumption of control 接管
1U(P0$C assurance 担保；保险；转易；转易书
8+yC P_Y4 assurance of interest 权益的转易
1x 8zub B at 19XX price 按一九ＸＸ年价格计算
"0ZBPp1q at a discount 按赔价计算；按贴水价格计算；打折扣
-h?ed'e/zz at a premium 按溢价计算；按升水价格计算
6b6rM%B.oD at call 通知付款；按通知
EFqYEDXW at constant market price 按固定市价计算
)W 1tBi at constant price 按固定价格计算
D`e6#1DbJ at cost 按成本计算
4ZAnq{nR4 at current market price 按当时市价计算；按现时市价计算
uKL4cr@ at current price 按当时价格计算；按现时价格计算
@j/|U04_ Z at factor cost 按要素成本计算；按生产要素成本计算
.Fe_Z)i> h at money-of-the-day price 按付款当日价格计算
[W#M(`}D at or better 按指定或较佳价位〔买卖指令〕
: 3 aZ_ at par 按面值计算；平价
R$O r&:E ^ at sight 见票即付
K#>@T< at the close 按收市盘
Y_SB3 $]) at the opening 按开市盘
}Jr!a M' attestation 见证；见证条款
v:7_ZD6kR
at-the-money option 平价期权
aViZKps`m attorney 受权人；受托代表人
(SnrY O`# attornment 新拥有人承认书
&oXN*$/dlJ attributable profit 可归属利润
a\@k5? attributable share value 可归属股份价值
J+o6*t2| Auckland Stock Exchange 奥克兰证券交易所
x $@Gp auction 拍卖
ys~oJb~ auctioneer 拍卖商
ZFH; audit 审计；核数
94CHxv Audit Commission 审计署
#i1z&b#@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
yy( .| 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
a2!;$B% audit review 帐目审查
CL)*cu6zG Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
N" =$S|Gs audited account 审计帐目；经审计的帐目
b Y^K)0+^s audited annual account 经审计的周年帐目
![l`@NH[U audited balance sheet 经审计的资产负债表
2C59fXfd auditor 核数师；核数主任；审计师
vkgAI< auditor's certificate 核数师证明书；审计师证明书
WPpS? auditor's report 核数师报告；审计师报告
_ \LP P_ Aussie bond 澳元债券
t 8,VR FV austerity budget 紧缩预算
4/J"} S Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
FIEA 'kUy Australia All Ordinaries Index 澳洲所有普通股票指数
j
: $Ruy Australian Dollar [AUD] 澳元
4!k 0 Australian Options Market 澳大利亚期权市场
li7"{+ct Australian Securities Commission 澳洲证券事务监察委员会
L7rH=gZ&!] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
l =Is-N` Australian Stock Exchange 澳大利亚证券交易所
ZtofDp5 B Austrian Schilling [ATS] 奥地利先令
D%%@+3a authentication 认证；鉴证
H V}*}Ty authority to purchase 委托购买证；委购书
O B5t+_ s authorization 认可；核准；授权；授权书
4;D>s8dgG authorization by direction 指示授权
fUV;3du authorization by instruction 指令授权
:% m56 authorization by warrant 令状授权
hqwDlapTt authorization of unit trust 单位信托的认可
?Fp2W+M
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?Zv>4+Y' authorized capital 法定资本
["7]EW\!: authorized clerk 出市员
+F@ ZVMp authorized dealer 认可交易商
aP}30E*Y authorized financial institution 认可财务机构
*ud/'HR8] authorized fund 认可基金
t8_i[Hw6D authorized fund house 获授权的基金公司；认可基金公司
)~LqB h authorized institution 认可机构
*Al`QEW authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Q@aDa 8Z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:|TQi9L$rj authorized insurer 获授权保险人；获认可承保人
\{K~x@` authorized investment 特准投资项目
^9`S`Bhp authorized person 获授权人
9tBE=L= authorized representative 获授权代表
(D~NW*, 9 authorized share capital 法定股本
]~d !<x#+ automated quotation system 自动报价系统
#-{^={p " Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$_orxu0W 自动交易系统〔香港期货交易所有限公司〕
O Zn40"` automatic adjustment mechanism 自动调整机制
l`(pV ;{W automatic adjustment system 自动调整系统
\F5 d
p Automatic Clearing House 自动票据交换所
+txHj(Y` automatic exchange rates accumulation system 自动化汇率累集系统
x4^* YZc$, Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
qtYVX:M@, automatic teller machine [ATM] 自动柜员机
h'|J$ autopay 自动转帐
Dxp.b$0t available assets 可用资产
*h)|K s available fiscal reserve 现存财政储备
s.j6"
Q[W available profit 可用利润
ywkyxt Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%XiF7<A & average 平均；平均数；海损
/P s5Og average basic salary 平均基本薪金
-(1GmU5v( average consumer expenditure 平均消费开支；一般消费开支
D9/PVd&# average cost 平均成本
OkfnxknZ| average cost of land production 增辟土地平均成本
qku}cWD9/_ average daily turnover 平均每日成交额
-kkp Ew\ average daily wage rate 平均每日工资率
L/*K4xQ average expenditure pattern 平均开支模式
^6i,PRScS average growth rate 平均增长率
d6vls7J/4 average net fixed assets 固定资产平均净值
Q=n2frW(T average of relatives 相对价格平均数
Lxqv average price 平均价格
K1_#Jhz average propensity to consume 平均消费倾向；一般消费倾向
Kk |4 average propensity to save 平均储蓄倾向；一般储蓄倾向
Ux b>)36I average rate 平均率
W0;MGBfb average revenue 平均收入；平均收益
(_ Ky' . average stock 平均库存；平均存货
1!p7N$QR average yearly rent 平均年租
4KnrQ -D avoidance of double taxation 避免双重课税
J S#AoPWA avoidance of tax 避税
