A:
l|sC\ ;S A share Ａ股；甲类股份
?!a8'jfs abatement of tax 减税；减扣免税额
Ft<B[bQ ABN AMRO Bank N.V. 荷兰银行
:rSCoi>K above-the-line expenditure 线上项目支出；经常预算支出
~%!"!Z4 above-the-line receipt 线上项目收入；经常预算收入
YckLz01jh ABSA Asia Limited 南非联合亚洲有限公司
;.{J>Q/U, absolute change 绝对数值变更
pSdtA v absolute expenditure 实际开支
jX&/ e'B absolute guideline figure 绝对准则数字
9a$ 7$4m absolute interest 绝对权益
^*'fDP* absolute order of discharge 绝对破产解除令
9o+e3TX p# absolute profit margin 绝对利润幅度
5bo')^xa absolute value 实值；绝对值
w,1&s}; g\ absolutely vested interest 绝对既得权益
H8V@KB absorbed cost 已吸收成本；已分摊成本
`=P= i>, absorption 吸收；分摊；合并
BPd * @l absorption rate 吸收率；摊配率；分摊率
&\e8c
g ACB Finance Limited 亚洲商业财务有限公司
@_H
L{q%h acceptable form of reciprocity 合理的互惠条件
qZYh^\ acceptable rate 适当利率；适当汇率
a\*_b2 ^n acceptance agreement 承兑协议
G'{ *guYU acceptance for honour 参加承兑
x:iLBYf acceptor 承兑人；接受人；受票人
1 Sz v4 acceptor for honour 参加承兑人
& f-x+y accident insurance 意外保险
vVf%wei^# Accident Insurance Association of Hong Kong 香港意外保险公会
TpRI +*\ accident insurance scheme 意外保险计划
MQMc=Z4d accident year basis 意外年度基准
Q?V'3ZZF! accommodation 通融；贷款
tqXCj}mR accommodation bill 通融票据；空头票据
>~* }9y0$ accommodation party 汇票代发人
|-`-zo4z account balance 帐户余额；帐户结余
s|D[_N!| account book 帐簿
&Ivf!Bgm{Z account collected in advance 预收款项
- +fW/Uo account current book 往来帐簿
k{J\)z account of after-acquired property 事后取得的财产报告
pcNpr`
account of defaulter 拖欠帐目
>l^[73,]L account payable 应付帐款
&0RKNpw g account payee only [A/C payee only] 只可转帐；存入收款人帐户
.f9&.H# account receivable 应收帐款
j5!pS xOC account receivable report 应收帐款报表
=y 0h\<[ account statement 结单；帐单；会计财务报表
M.``o1b account title 帐户名称；会计科目
K$c?:?wmo accountant's report 会计师报告
,:xses*7 Accountant's Report Rules 会计师报告规则
, SH^L|I accounting and auditing procedure 会计与审计程序；会计与核数程序
p9[gG\ Accounting Arrangements 《会计安排》
!@[@&. accounting basis 会计基础
e'2w-^7 accounting by Official Receiver 破产管理署署长呈交的帐目
_Lgi5B% Accounting Circular 《会计通告》
( "wmc"qH accounting class 会计类别
e4<St`K accounting date 记帐日期；会计结算日期
+2,EK
accounting for money 款项核算
t#2 szr+ Accounting Officer 会计主任
\kP1 Jr accounting period 会计报告期；会计期
G;AJBs>Y} accounting policy 会计政策；会计方针
;N^4R$Q. accounting practice 会计惯例
.#LvvAeh accounting principle 会计准则
JZ)w accounting record 会计记录
V|)nU sU accounting report 会计报告
Y2W{?<99 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#B5-3CwB Accounting Society of China 中国会计学会
ONMR2J( accounting statement 会计报表
r#(*x 2~, accounting system 会计制度；会计系统
l4AXj q2 accounting transaction 会计事项；帐务交易
WO=P~F< accounting treatment 会计处理
nZ4@g@e2 accounting year 会计年度
O'S9y accretion 增值；添加
LF ;gdF%@ accrual 应计项目；应累算数目
Nt~G
{m accrual basis 应计制；权责发生制
Da
]zbz%% accrual basis accounting 应计制会计；权责发生制会计
H=6-@+ !o accrue 应累算；应计
jH[{V[<# X accrued benefit 应累算利益
VEx
) accrued charges 应计费用
8Ud.}<
Zi accrued cumulative preference share dividend 应累算的累积优先股股息
Q1RUmIe_& accrued expenses 应累算费用
KouIzWf. accrued interest payable 应付利息；应计未付利息
H]( TSt<Q" accrued interest receivable 应收利息；应计未收利息
s]Z++Lh<{ accrued right 累算权益
V(M7d>N5G accruing profit 应累算的利润
&IP`j~ b accumulated fiscal reserve 累积财政储备
3bagL)'iz accumulated profit 累积利润；滚存溢利
qRCUkw} fs accumulated reserve 累积储备
YLp#z8 1e accumulation of surplus income 累积收益盈余
I @ D<rjR acquired assets 既得资产
3XhLn/@ acquisition 收购；购置；取得
BHR(B]EI acquisition cost 购置成本
e#^ vA$d acquisition expenses 购置费用
wUH :l acquisition of 100% interest 收购全部股权
@6V kNe9 acquisition of control 取得控制权
X4/3vY acquisition of fixed assets 购置固定资产
Kza5_ 7p`L acquisition of shell “买壳”
_ uZVlu@ acquisition price 收购价
{cmV{ 4Yx act of God 天灾
\Wb3JQ ) acting partner 执事合伙人
TE-(Zil\ active market 买卖活跃的市场；交投畅旺的市场；旺市
;RS^^vDm active partner 积极参与的合伙人
s:J QV active trading 交投活跃
G& @_,y| actual circulation 实际流通
oiItQ4{ < actual cost 实际成本
PD b7 h actual expenditure 实际开支；实际支出
8xx2+ actual income 实际入息；实际收入；实际收益
p{;FO? actual market 现货市场
?|{tWR,Vb actual price 现货价；实际价格
T1uOp5_]B actual profit 实际利润
Thuwm e actual quotation 实盘；实际价位；实际报价
9G)fJr[c actual year basis 按实际年度计算
xpWY4Q actuals 实货
&G_XgQsg{ actuarial investigation 精算调查
e|4U2\&3y actuarial principle 精算原则
i}~U/.P
actuarial report 精算师报告
\N.Bx
Actuarial Society of Hong Kong 香港精算学会
'h>CgR^NM1 actuarial valuation 精算师估值
41c4Xj?' actuary 精算师
cD 9.L ad referendum agreement 暂定协议；有待覆核的协定
qjH/E6GGg ad valorem duty 从价税；按值征税
HJ!P]X_J1 ad valorem duty system 从价税制
WnQ+ ad valorem fee 从价费
:U6Q==B$_ ad valorem tariff 从价关税
8>'vzc/* > additional allowance 额外免税额
07>Iq8<mu additional amount for unexpired risk 未过期风险的额外款额
s\.\z[1 additional assessable profit 补加应评税利润
.`^wRpa2M additional assessment 补加评税
i*e'eZ;) additional commitment 额外承担
a>#]d additional commitment vote 额外承担拨款
_^p\
u additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"T.Qb/97@ additional dependent parent allowance 供养父母额外免税额
@UW*o&pGqL additional provision 额外拨款
4d%QJ 7y additional stamp duty 附加印花税
@|fT%Rwho< additional tax 补加税罚款；补加税款
!DXK\,;> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-~]]%VJP| adjudged bankrupt 被裁定破产
):nC&M\W~ adjudicated bankrupt 裁定破产人
k.wm{d]J adjudication fee 裁定费；评定印花税额手续费；评估契据费
{=, +;/0 adjudication of bankruptcy 裁定破产；宣告破产
R@2*Lgxz~ adjudication of insolvency 裁定无力偿还债务
P=.T|l1 adjusted actual 经调整的实数；调整后的实数
^TAf+C^Ry adjusted current assets 经调整的流动资产；调整后的流动资产
3e1^r_YI adjusted figure 经调整的数字；调整后的数额
T *rz#O adjusted liabilities 经调整的负债；调整后的负债
S{UEV7d:n0 adjusted loss 经调整的亏损；调整后的亏损
M+WN \.2pX 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
c> ":g~w adjusted profit 经调整的利润；调整后的利润
%
{A %SDh adjusted surplus 经调整的盈余额；调整后的盈余额
Q6d>tqW hq adjusted value 经调整的价值；调整后的价值
?,
c I!c` adjustment 调整；修订；理算〔保险〕
p;) @R$* adjustment centre 调剂中心
VTn6@z_ x adjustment lag 调整过程的时间差距；调整时差
h 2C9p2. adjustment mechanism 调整机制
>Slu?{l' adjustment of loss 亏损调整
YT<(2u#Ng adjustment process 调整过程；调整程序
f&?
8fB8{ adjustment range 调整幅度
[ip}f4K administered exchange rate 受管制汇率
TchByN6oN< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
|qtZb}"| administration expenses 行政费用
J+YoAf`hi administration fee 手续费；行政费
D3x
W?$Z administration in bankruptcy 破产管理
rXVR X#Lh administration order 遗产管理令
-!X\xA/KN administrator 管理人；遗产管理人
Ee'wsL administrator of the estate 遗产管理人
iM"L%6*I^ admission of debt 债项承认书
W=2#Q2) admission of proof 接纳债权证明
<4%PT2R advance 放贷款项；垫付款项；预支款项；预付款项
goc"+ K advance account 暂支帐目；预付款帐户
NQ,2pM<*- advance compensation 预付补偿金
9C| -|mo advance from shareholder 股东垫款
s;xErH@RA advance pending reimbursement 预支以待日后付还
G9h B p advanced economy 先进经济体系
RT"JAJTi/ advancement 预付；预付财产
$#FA/+<&$ advances warrant 垫款令
Cd7l+~ *Y advancing 贷出
1_z~<d
@?; adverse balance 逆差
aV G4D f adverse exchange 逆汇
teJY*)d advertisement addressed to shareholders 在报章刊登的致股东通告
=8E GB\P advice for collection 托收通知书
.p-T > advice of drawing 提款通知书；汇票通知书
[W=6NAd advice of payment 付款通知
>/y+;<MZ Advisory Committee [Securities and Futures Commission]
ig4mj47wJ 谘询委员会〔证券及期货事务监察委员会〕
/0 86qB| Advisory Committee on Diversification 经济多元化谘询委员会
[wcp2g3Px affidavit 誓章；遗产申报誓章
;D}E/' = affidavit of no receipt 述明无收款的誓章
lA,*]Mr~ affiliate 联号；联营公司；附属公司
YH{FTVOt{C affiliated company 附属公司；联号；联营公司
3'[
g2JR affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.%_=(C< E affordability 负担能力
rG{,8* African Development Bank [AfDB] 非洲开发银行
pR3K~bx^ after-acquired property 事后取得的财产
;% 4N@Z after-hours dealing 市后交易
c)zwyBz after-tax profit 税后盈利；税后利润；税后溢利
Z)G@ahO Q agency agreement 代理协议
77;|PKE / agency expenses 代理机构的开支
`,)%<} agency fee 代理费
M$2lK^2L Agency Law 《代理法》
@T~~aQFk agent 代理人；承销人
r8Z}
mvLM agent of company 公司代理人
n hG h5, agent's fee 代理人费；经纪费
y-)5d aggregate 总计；总数；总体数字
5Pd^S ew aggregate amount 总款额；总额
#LfoG?k1K aggregate assets and liabilities 总体资产与负债
D*!9K8<o aggregate at constant price 按固定价格计算的总体数字
%Sw hNn aggregate demand 总需求
DTC OhUIV aggregate gross position 总持仓量
m]/s R3yF aggregate limit 总限额
=xM:8
hm aggregate of salaries tax 合计薪俸税
vp`s< ;CA aggregate performance 总体表现；总体业绩
:xsNn55b aggregate supply 总体供应
#80M+m aggregate surplus 总盈余
nf S.0\z aggregate total 整体总额
K7]QgfpSZ aggregate value 总值；合计价值
+P;&/z8i*g aggregated basis 合计基准
{GS $7n aggregated net chargeable income 合计应课税入息实额
Z1oUAzpj4 aggregation 合并计算；合计；总和
+D|E8sz8 aggregation of incomes of husband and wife 夫妇入息合并计算
6G<gA>V aggregation of property 财产的总和
"M=1Eb$6= agio 差价；贴水
n<Z1i) 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 eGh- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
tqicyNL 《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》
7q'T,'[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0M 5m8 《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》
FmC
[ u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
{}N=pL8MS 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n_@cjO agreement for a settlement 授产协议
pEX|zee agreement for assignment 转让协议
{qL}:ha? agreement for sale 售卖协议；买卖协议
b0
y*} agreement for sale and purchase 买卖协议
Gc{s?rB_ agreement for the payment of interest 支付利息协议
!Yu|au agreement for the repayment of money 还款协议
!MQVtn^C# agreement of reinsurance 再保险协议
F]6$4o[ Agricultural Bank of China 中国农业银行
y rmi:=N( air passenger departure tax 飞机乘客离境税
n+ :}p D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
.0iHI3i^ airport tax 机场税
b]Z >P{ j alcohol duty 酒精税
q ,*([yX alienation 让与；让渡；转让
}WEF *4B! alimony 生活费；赡养费
c< ]~q1 All Ordinaries Index [AOI] 所有普通股指数
S)vNWBO all risks 全险；综合险
=SLCG . All Sales Record for Stock Market 《股票市场成交报告》
hO0g3^ Allied Capital Resources Limited 新联财务有限公司
G~KYFNHr all-items index [Consumer Price Index] 总指数〔消费物价指数〕
tW} At allocation letter 拨款信件
nv_9Llh=z allocation of fund 分配款项；预留款项
OzS/J;[PO[ allocation of profit 利润分配；溢利分配
\I
#}R 4z allocation warrant 拨款令
W;!)Sj4<T! allotment 分配；配股
T9&bY>f? allotment notice 股份配售通知；配股通知
<K
GYwLk allotment of shares 股份分配
d{:0R9 allowable 可获宽免；免税的
a F%V allowable business loss 可扣除的营业亏损
f'%Pkk allowable expenses 可扣税的支出
iBaz1pDc allowance 免税额；津贴；备抵；准备金
dI)
9@UL allowance for debts 债项的免税额
X^9eCj; c allowance for depreciation by wear and tear 耗损折旧免税额
&M*f4PeXb allowance for funeral expenses 殡殓费的免税额
^B u5 5q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
m$}Jw< .W allowance for repairs and outgoings 修葺及支出方面的免税额
\c W9"e' allowance to debtor 给债务人的津贴
) |j?aVqZ alteration of capital 资本更改
%3mh'Z -[f alternate trustee 候补受托人
d{*e 0 amalgamation 合并
)T!3d u:M ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
l&oc/$&|[ ambit of charges 征税范围；收费范围
POt 8G amended valuation 经修订的估值
vbSycZ2M7 American Commodities Exchange 美国商品交易所
o2W^!#]= American Express Bank Limited 美国运通银行
eGj[%pk American Stock Exchange 美国证券交易所
5Za%EaW%G amortization 摊销
?<6yKxn amount due from banks 存放银行同业的款项
0t(js_ amount due from banks abroad 存放海外银行同业的款项
$&jte_hv amount due from holding companies 控股公司欠款
p@iU9K\, amount due from local banks 存放本港银行同业的款项
^]ig*oS\` amount due to banks 银行同业的存款
"]ZDs^7 amount due to banks abroad 海外银行同业的存款
:FX|9h amount due to holding companies 控股公司存款
O7lFg;9c` amount due to local banks 本港银行同业的存款
;T*o
RS amount due to outport banks 外埠银行同业的存款
vz3#.a~2 amount for note issue 发行纸币的款额
?yy,3 : amount of bond 担保契据的款额
j6DI$tV~ amount of consideration 代价款额
p^*A&7d:P amount of contribution 供款数额
2 C"[0*.[N amount of indebtedness 负债款额
1AAOg+Y@U" amount of principal of the loan 贷款本金额
'o%6TWl9s amount of rates chargeable 应征差饷数额
p d(W(-`8! amount of share capital 股本额
2i)vT)~ amount of sums assured 承保款额
olca
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!"<~n-$B amount of vote 拨款数额
E8"$vl&c] amount payable 应付款额
L=wpZ`@
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?z0N- A2C2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8ib%CYR analysis 分析
MkX=34oc^ ancillary risk 附属风险
}0~X)Vgm( annual account 周年帐目；周年帐目报表；年度决算；年结
2VaKt4+` annual accounting date 年结日期
qA5 Ug annual allowance 每年免税额；年积金；年度津贴；年津
^/fa sl$# annual balance 年度余额
Er@OmNT annual disposable income 每年可动用收入
Ri;_
8v[H| annual estimates 周年预算
Aqo90(jffx annual fee 年费
r>cN,C annual general meeting 周年大会
& l?AC%a5 annual growth rate 年增率；每年增长率
?,^ Aoy annual long-term supplement 长期个案每年补助金
1"UHe* 2 annual pensionable emolument 可供计算退休金的年薪
9A ?)n<3d annual report 年报
AH?4 F" Annual Report on the Consumer Price Index 《消费物价指数年报》
+l<l3uBNS annual return 周年报表；周年申报表；每年报税表格
x4-_K% Annual Return Rules 《周年报表规则》
2(H-q( annual review of consumer prices 每年消费物价回顾
d;.H 9Ne annual roll-forward basis 逐年延展方式
52t6_!y+V annual salary 年薪
*cAI gO7 annual statement 年度报表；年度决算表
RZ P7h>y6@ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Kjt\A]R% annuitant 年金受益人
DT vCx6:! annuity 年金
cG, zO- H annuity contract 年金合约
R'Uf#. annuity on human life 人寿年金
fi [ 4F antecedent debt 先前的债项
% jn)=;\ ante-dated cheque 倒填日期支票
\g R%PN anticipated expenditure 预期开支
k8 z1AP anticipated net profit 预期纯利
-{A*`.[v anticipated revenue 预期收入
+aOQ'*g anti-inflation measure 反通货膨胀措施
p} { H%L anti-inflationary stance 反通货膨胀立场
f"SK3hI$ p apparent deficit 表面赤字
<.hutU*1 apparent financial solvency 表面偿债能力
q![`3m-d . apparent partner 表面合伙人
'
r/xBj[Z application for personal assessment 个人入息课税申请书
.?kq\.rQ application of fund 资金应用
Ui .S)\B application to release as liquidator and to destruct the books of accounts and documents
DB3qf>@ ? 申请免除清盘人职务及毁灭帐簿与文件
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MK^ appointed actuary 委任精算师
Vh N 6
oI appointed auditor 委任核数师；委任审计师
EO %"[k appointed trustee 委任的受托人
'9!J' [W appointer 委任人
J?C :@Q apportioned pro rata 按比例分摊
u=t.1eS5 apportionment 分配；分摊
S? #6{rx Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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d[jqk apportionment formula 分摊方程式
%rJ 'DPs apportionment of estate duty 遗产税的分摊
G A;h7 appraisal 估价；评估
7=gcdfW,;x appreciable growth 可观增长
9;NXzO27 appreciable impact 显着影响
0ZJj5 <U appreciable increase 可观增长
($-m}UF\/ appreciation 增值；升值
2P ^x'I appreciation against other currencies 相对其他货币升值
iFnD`l 6) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
BhhFij4 appreciation tax 增值税
&% m%b5 appropriation 拨款；拨用；拨付
es<8"CcP appropriation account 拨款帐目
:l&Y q!5 Appropriation Bill 拨款法案
SG]Sx4fg,Y appropriation-in-aid system 补助拨款办法
k$ b) approved assets 核准资产
6 ZfL-E{ approved basket stock 认可一篮子证券
'qJ0338d#U approved budget 核准预算
\rd% $hci approved charitable donation 认可慈善捐款
e~7FK_y#0 approved charitable institution 认可慈善机构
r1:CHIwK approved currency 核准货币；认可货币
@qEUp7W.? approved estimates 核准预算
rn/ ~W[ approved estimates of expenditure 核准开支预算
.3 &( Y approved overseas insurer 核准海外保险人
8N \<o7t% approved overseas trust company 核准海外信托公司
mM:%-I\$ approved pooled investment fund 核准汇集投资基金
-e"A)Bpl( approved provident fund scheme 认可公积金计划
T^vhhfCUr approved provision 核准拨款
;GIA`=a % approved redeemable share 核准可赎回股份
w[C*w\A\M approved regional stock 认可地区性证券
E+lr{~ approved retirement scheme 认可退休金计划
[iZH[7&j approved subordinated loan 核准附属贷款
DL uaM?7 arbitrage 套戥；套汇；套利
W4UK?#S+ arbitrageur 套戥者；套汇者
iBI->xU[U arbitrary amount 临时款项
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&3=),G arrangement 措施；安排；协定
:$0yp `k arrears 欠款
-V-I&sO< arrears of pay 欠付薪酬
zwz_K!229 arrears of revenue 逾期未收税款；逾期未收的帐项
e;g7Ek3n articles of association 组织章程；组织细则；组织章程细则
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*~} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
FbRGfHL[ ascertainment of profit 确定利润
X9ZHYlr+Q "Asia Clear" “亚洲结算系统”
tQas _K5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
KWoj MPs Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
RLZfXXMn Asian Development Fund [ADF] 亚洲发展基金
vn!5@""T Asian dollar bond 亚洲美元债券
hQ'W7EF Asian dollar market 亚洲美元市场
YmOj.Q& Asian dollar rate 亚洲美元利率
ea]qX6)UZ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%z=:P{0UQ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ka6E s~ asked price 沽盘；喊价；索价；卖方报价
*jvP4Nz)k assessable income 应评税入息
| 1zfXG,R assessable loss 应评税亏损
FP H2 dN assessable profit 应评税利润
@yo6w}3+- assessable value 应评税值
4EmdQn assessed profit 估定利润
rVP{ ^Jdo assessed value 经评估价值
'v9M`` assessment 评税；评定；估价；评税单
zw+R Do assessment number 评税编号；估价编号
M\-[C!h, assessment of additional tax 补加税评税
XRO(p`OE- assessment of performance 业绩评估；实绩评价
< Sgc6>) Assessor 评税主任
&>]U c%JK asset price bubbles 资产价格泡沫
JJmW%%]i asset-backed securities 具资产保证的证券
HNCu:$Wr@ assets accretion 资产增值
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$@NP assets and liabilities 资产与负债
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b=7 assets betterment statement 资产递增表；资产改进表
mP Hto-=fB assets lending 实物放款；有抵押贷款
c@Br_ - assets of the company passing on the death 死者去世时转移的公司资产
.$7RF!p assets pledged as security for liabilities 用作负债抵押的资产
]YtN6Rq/ assets portfolio 资产投资组合
]tf`[bINP assets price 资产价格
OGIv".~s4 assets quality 资产质素
x;<0Gg ~jB assets realization 资产变现
1y\bJ assets refinancing arrangement 资产再集资安排
3& CV!+z assets securitization 资产证券化
:;eQ *{ `\ assets situated outside Hong Kong 在香港以外地方的资产
WMC\J(@. assets stripping 削减资产；拆卖资产
E*`PD<:)H assets value 资产值
0G6aF " assignee 承让人
q ajZ~oB{ assignment 转让；转让书；转让契
# /o~h|g assignment of interest 权益转让
uAqiL>y assignment of letters patent and trade mark 专利证书及商标转让
' )0@J` assignment of property 物业转让；物业转让书
AO>b\,0Me assignment right 转让权
U[02 $gd0l assignor 转让人
~TsRUT associate 有联系的人；有关连人士；相联者；合伙人；联系人
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Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
wN58uV ' associate member 附属会员
Hy1$Kvub associated body corporate 相联法人团体
}Nd1'BVf associated company 相联公司；联属公司
>}\s-/ associated corporation 相联法团
>$TvCw Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9TQVgkW 公认会计师公会〔英国〕
|9=A"092{ Association of Futures Exchange Brokers 香港期货经纪协会
&+&@;2 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Z|Oq7wzEH association of underwriters 承保人组织
T - _)) assumption of control 接管
rhcax%Cd assurance 担保；保险；转易；转易书
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<g%A2 lI at 19XX price 按一九ＸＸ年价格计算
Ln2FG 4{ at a discount 按赔价计算；按贴水价格计算；打折扣
jLM([t at a premium 按溢价计算；按升水价格计算
l)*(UZ" at call 通知付款；按通知
|Q%P4S"B? at constant market price 按固定市价计算
V:'F_/&X? at constant price 按固定价格计算
c8YbBdk' at cost 按成本计算
qFwt^w at current market price 按当时市价计算；按现时市价计算
icIn>i <m at current price 按当时价格计算；按现时价格计算
Zp3-Yo w2 at factor cost 按要素成本计算；按生产要素成本计算
>h)kbsSU0z at money-of-the-day price 按付款当日价格计算
bXvO+ I< at or better 按指定或较佳价位〔买卖指令〕
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0 at par 按面值计算；平价
pB\:.?.pd at sight 见票即付
DqT<bNR1*; at the close 按收市盘
Y(bB7t R at the opening 按开市盘
r 'j88)^ attestation 见证；见证条款
2 H}y1bkW at-the-money option 平价期权
""jW'% wR attorney 受权人；受托代表人
^!\AT!OT attornment 新拥有人承认书
g i6s +2 attributable profit 可归属利润
w~)tEN> attributable share value 可归属股份价值
)xccs'H Auckland Stock Exchange 奥克兰证券交易所
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; auction 拍卖
9Y'pT.Gy b auctioneer 拍卖商
EW(bM^dk} audit 审计；核数
RSh_~qMX Audit Commission 审计署
OPDT:e86Y= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
zmGHI! tP 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
l[c '%M |N audit review 帐目审查
0t%]z! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
e}1Q+h\ audited account 审计帐目；经审计的帐目
w(&EZDe audited annual account 经审计的周年帐目
R%RxF=@ audited balance sheet 经审计的资产负债表
&TBF t; auditor 核数师；核数主任；审计师
D$ K'Qk auditor's certificate 核数师证明书；审计师证明书
#p@GhI!6 auditor's report 核数师报告；审计师报告
'"E!av> Aussie bond 澳元债券
! e$ZOYe austerity budget 紧缩预算
{ %G9iOV. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Or.u*!od& Australia All Ordinaries Index 澳洲所有普通股票指数
'z 5jnI Australian Dollar [AUD] 澳元
e|!' Australian Options Market 澳大利亚期权市场
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xJ& 5q Australian Securities Commission 澳洲证券事务监察委员会
G~8BND[." Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)g dLb} Australian Stock Exchange 澳大利亚证券交易所
zUL, ~u Austrian Schilling [ATS] 奥地利先令
QF/_?Tm4 authentication 认证；鉴证
zP%s] >hH authority to purchase 委托购买证；委购书
gAWi& authorization 认可；核准；授权；授权书
XJ\R'?j authorization by direction 指示授权
DOJ yd Yds authorization by instruction 指令授权
9>w~B|/ authorization by warrant 令状授权
Zh;wQCDj authorization of unit trust 单位信托的认可
}W8A1-UF authorized agent 指定代理人
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(\1 authorized capital 法定资本
kEnGr6e authorized clerk 出市员
@6yc^DAA authorized dealer 认可交易商
;6P>S4`w authorized financial institution 认可财务机构
hg " i;I authorized fund 认可基金
] "Uzn authorized fund house 获授权的基金公司；认可基金公司
XLt/$Caf authorized institution 认可机构
IS&qFi}W|W authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
63Zu5b"O/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
H]R/=OYBUh authorized insurer 获授权保险人；获认可承保人
GNMOHqg4 authorized investment 特准投资项目
[w'Q9\,p authorized person 获授权人
|-}. Y(y authorized representative 获授权代表
\)No?f B authorized share capital 法定股本
MSQ^ovph automated quotation system 自动报价系统
]nUr E6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g~y0,0'j1\ 自动交易系统〔香港期货交易所有限公司〕
~^' ,4<K-} automatic adjustment mechanism 自动调整机制
F]yB= automatic adjustment system 自动调整系统
!92e$GJ} ; Automatic Clearing House 自动票据交换所
6/S. sj ~ automatic exchange rates accumulation system 自动化汇率累集系统
y|ZL< L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1OM Xg=Y automatic teller machine [ATM] 自动柜员机
Gy/w #4xj autopay 自动转帐
uKP4ur@1 available assets 可用资产
FSA%, b; U available fiscal reserve 现存财政储备
\uOM,98xS available profit 可用利润
H9(?yI@Zr# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
X6G{.Vh" average 平均；平均数；海损
]qT&6:;-] average basic salary 平均基本薪金
U<w8jVE average consumer expenditure 平均消费开支；一般消费开支
H KrENk average cost 平均成本
"iK=
8 average cost of land production 增辟土地平均成本
q-<DYVG+ average daily turnover 平均每日成交额
(L*GU 7m; average daily wage rate 平均每日工资率
jXE:aWQht average expenditure pattern 平均开支模式
B>L7UQ6_[ average growth rate 平均增长率
gUru=p average net fixed assets 固定资产平均净值
"5V;~}=S average of relatives 相对价格平均数
60!%^O = average price 平均价格
_eiq s average propensity to consume 平均消费倾向；一般消费倾向
i7.8H*z' average propensity to save 平均储蓄倾向；一般储蓄倾向
tRdf:F\X average rate 平均率
.U0Gm _c0 average revenue 平均收入；平均收益
X!Z)V)@J8 average stock 平均库存；平均存货
B[@q.n average yearly rent 平均年租
'|SO7}`;Q avoidance of double taxation 避免双重课税
&" t~d }Rg avoidance of tax 避税
