A:
XCyAt;neon A share Ａ股；甲类股份
aB ^`3J abatement of tax 减税；减扣免税额
FCIA8^}s ABN AMRO Bank N.V. 荷兰银行
N / Fa^[ above-the-line expenditure 线上项目支出；经常预算支出
dw YGhhm above-the-line receipt 线上项目收入；经常预算收入
6}JW- sA ABSA Asia Limited 南非联合亚洲有限公司
f7v|N) absolute change 绝对数值变更
[]<N@a6VA> absolute expenditure 实际开支
UZ-[vD1n absolute guideline figure 绝对准则数字
;y]BXW&l& absolute interest 绝对权益
=2OLyZDI absolute order of discharge 绝对破产解除令
)u> /: absolute profit margin 绝对利润幅度
L g2z `uv absolute value 实值；绝对值
Aq,&p,m03 absolutely vested interest 绝对既得权益
I~T~!^}U absorbed cost 已吸收成本；已分摊成本
j}aU*p~N absorption 吸收；分摊；合并
K06 x7W absorption rate 吸收率；摊配率；分摊率
A s+^6 ACB Finance Limited 亚洲商业财务有限公司
@p [ml m acceptable form of reciprocity 合理的互惠条件
X*<
!_3 acceptable rate 适当利率；适当汇率
tdOox87YK acceptance agreement 承兑协议
.`~=1
H\R" acceptance for honour 参加承兑
?656P=b) acceptor 承兑人；接受人；受票人
B#, TdP]/ acceptor for honour 参加承兑人
EY}*}- 3 accident insurance 意外保险
Z@gEJ^"yA" Accident Insurance Association of Hong Kong 香港意外保险公会
JWV n@)s accident insurance scheme 意外保险计划
|0$7{nQ accident year basis 意外年度基准
`7
3I}%? accommodation 通融；贷款
hwi$: [ accommodation bill 通融票据；空头票据
%'&_Po\ accommodation party 汇票代发人
<o: O<p@6 account balance 帐户余额；帐户结余
Xu%8Q ?] account book 帐簿
Q60 '5Wt account collected in advance 预收款项
2'-o'z< account current book 往来帐簿
;R*tT%Z, account of after-acquired property 事后取得的财产报告
4Y yVh.x account of defaulter 拖欠帐目
W0\
n?$ZC~ account payable 应付帐款
tE"IE$$1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
TFI$>Oz| account receivable 应收帐款
RCY}JH>} account receivable report 应收帐款报表
W/G75o~6 account statement 结单；帐单；会计财务报表
PNRZUZ4Z| account title 帐户名称；会计科目
@ WnW
@'*F accountant's report 会计师报告
i/j eb*d0 Accountant's Report Rules 会计师报告规则
Jk_ }y accounting and auditing procedure 会计与审计程序；会计与核数程序
rtT*2k* Accounting Arrangements 《会计安排》
ueLdjASJ accounting basis 会计基础
> vZ ^D accounting by Official Receiver 破产管理署署长呈交的帐目
KA{ JSi Accounting Circular 《会计通告》
c;doxNd6 accounting class 会计类别
R=<uf:ca accounting date 记帐日期；会计结算日期
G~{# %i accounting for money 款项核算
NU(Yll PB Accounting Officer 会计主任
5K {{o'' accounting period 会计报告期；会计期
{(_> A\zi accounting policy 会计政策；会计方针
5uO.@0 accounting practice 会计惯例
J?oEzf;M accounting principle 会计准则
8Uoqj=5F accounting record 会计记录
aB 2t /ua accounting report 会计报告
!"bU|a Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-^WW7 g` Accounting Society of China 中国会计学会
A k+MR EG accounting statement 会计报表
nRh.;G accounting system 会计制度；会计系统
q4]Qvf > accounting transaction 会计事项；帐务交易
`Oe"s_O# accounting treatment 会计处理
A ^X 1 accounting year 会计年度
H'x) [2 accretion 增值；添加
}HxC ~J" accrual 应计项目；应累算数目
W3]?>sLE* accrual basis 应计制；权责发生制
6Gs B *hW accrual basis accounting 应计制会计；权责发生制会计
2<TpNGXM_ accrue 应累算；应计
U$E Qeb accrued benefit 应累算利益
KCi0v accrued charges 应计费用
gmdA1$c accrued cumulative preference share dividend 应累算的累积优先股股息
>L,Pw1Y0W[ accrued expenses 应累算费用
EzGO/uZ] accrued interest payable 应付利息；应计未付利息
*4O9W8Qz accrued interest receivable 应收利息；应计未收利息
yBnUz" accrued right 累算权益
4N_iHe5U accruing profit 应累算的利润
x2Dg9 2 accumulated fiscal reserve 累积财政储备
B; r` 1
G accumulated profit 累积利润；滚存溢利
zTW)SX_O accumulated reserve 累积储备
Qkx}A7s K accumulation of surplus income 累积收益盈余
bxvpj acquired assets 既得资产
&m{vLw acquisition 收购；购置；取得
?xYoCn}Z acquisition cost 购置成本
3?uah' D5 acquisition expenses 购置费用
O%m>4OdH acquisition of 100% interest 收购全部股权
3\H0Nkubts acquisition of control 取得控制权
OHK]=DH:M acquisition of fixed assets 购置固定资产
.aD=d\ acquisition of shell “买壳”
6&[rA TU+ acquisition price 收购价
7Lx =VX#]q act of God 天灾
p$}1V2h; acting partner 执事合伙人
#KwK``XC 4 active market 买卖活跃的市场；交投畅旺的市场；旺市
:z a:gs0 active partner 积极参与的合伙人
57`9{.HB active trading 交投活跃
]ud H`{] actual circulation 实际流通
N5Ih+8 zT actual cost 实际成本
(laVm U?I7 actual expenditure 实际开支；实际支出
3AcCa> actual income 实际入息；实际收入；实际收益
6+W`:0 je actual market 现货市场
c|(&6(r actual price 现货价；实际价格
{7+y56[yu actual profit 实际利润
+~'ap'k m actual quotation 实盘；实际价位；实际报价
+uB.)wr actual year basis 按实际年度计算
}<mK79m actuals 实货
mecm,xwm actuarial investigation 精算调查
C0[ Z>$ actuarial principle 精算原则
+d JLT}I8M actuarial report 精算师报告
6
u}c543 Actuarial Society of Hong Kong 香港精算学会
BiD}C actuarial valuation 精算师估值
H\<^p",` actuary 精算师
=O'>H](Q ad referendum agreement 暂定协议；有待覆核的协定
6w*q~{"( ad valorem duty 从价税；按值征税
MRa
|<yK ad valorem duty system 从价税制
1D2Yued ad valorem fee 从价费
,&0iFUwN_ ad valorem tariff 从价关税
Or"+d 5 additional allowance 额外免税额
Usf7
AS= additional amount for unexpired risk 未过期风险的额外款额
w/Y6m.i1 additional assessable profit 补加应评税利润
@{o3NR_ additional assessment 补加评税
W'f)W4D$6 additional commitment 额外承担
i3U_G^8 additional commitment vote 额外承担拨款
Ztj~Q 9mu additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z=[?T f additional dependent parent allowance 供养父母额外免税额
xOBzT& additional provision 额外拨款
TY]-L1$ additional stamp duty 附加印花税
),& tF_z: additional tax 补加税罚款；补加税款
0/,Dy2h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
? ?h4qJ adjudged bankrupt 被裁定破产
WQ)vu&; adjudicated bankrupt 裁定破产人
&v. Nj9{zi adjudication fee 裁定费；评定印花税额手续费；评估契据费
Bb@m- +f adjudication of bankruptcy 裁定破产；宣告破产
uYAMW{AT adjudication of insolvency 裁定无力偿还债务
fSw6nEXn adjusted actual 经调整的实数；调整后的实数
B'~CFj0W%= adjusted current assets 经调整的流动资产；调整后的流动资产
dc%0~Nz adjusted figure 经调整的数字；调整后的数额
JQk][3Rv adjusted liabilities 经调整的负债；调整后的负债
g:
,*Y^T adjusted loss 经调整的亏损；调整后的亏损
u>h|A(< 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
AlhPT ( adjusted profit 经调整的利润；调整后的利润
Y^9b >H\2 adjusted surplus 经调整的盈余额；调整后的盈余额
]2 @g 5H}M adjusted value 经调整的价值；调整后的价值
tP0!TkTo9 adjustment 调整；修订；理算〔保险〕
hp!. P1b adjustment centre 调剂中心
]97`=,OUg adjustment lag 调整过程的时间差距；调整时差
'X/( M< c adjustment mechanism 调整机制
7MhN>a;A\ adjustment of loss 亏损调整
XS `=8FQ adjustment process 调整过程；调整程序
$p~X"f? 0 adjustment range 调整幅度
{p)=#Jd`.P administered exchange rate 受管制汇率
2 y@y<38 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
N]7#Q.(~ administration expenses 行政费用
}8)iFP&" administration fee 手续费；行政费
+nm?+ F administration in bankruptcy 破产管理
\p{$9e;8yT administration order 遗产管理令
khS > administrator 管理人；遗产管理人
boWaH}?0' administrator of the estate 遗产管理人
~pve;(e= admission of debt 债项承认书
5M mSQ_ admission of proof 接纳债权证明
dBM> ;S;v advance 放贷款项；垫付款项；预支款项；预付款项
`cn}}1Lg] advance account 暂支帐目；预付款帐户
J> %uak< advance compensation 预付补偿金
)R5=GHmL advance from shareholder 股东垫款
_~a5;[~ advance pending reimbursement 预支以待日后付还
'1[Bbs advanced economy 先进经济体系
iqTGh*k advancement 预付；预付财产
Z!SFJ{ advances warrant 垫款令
i5G"@4( advancing 贷出
lMRy6fz I adverse balance 逆差
#F25,:hY adverse exchange 逆汇
y)#=8oci advertisement addressed to shareholders 在报章刊登的致股东通告
aW@J]slg advice for collection 托收通知书
+ -OnO7f advice of drawing 提款通知书；汇票通知书
$R_RKyXzo advice of payment 付款通知
s7G!4en Advisory Committee [Securities and Futures Commission]
5.X`[/]<r 谘询委员会〔证券及期货事务监察委员会〕
E6_.Q `!ll Advisory Committee on Diversification 经济多元化谘询委员会
D vz}sQZ affidavit 誓章；遗产申报誓章
d|RDx;r l8 affidavit of no receipt 述明无收款的誓章
,G%?}TfC) affiliate 联号；联营公司；附属公司
-:NFF' affiliated company 附属公司；联号；联营公司
|"o/GUI~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Ld$e -dB affordability 负担能力
o%V%@q H African Development Bank [AfDB] 非洲开发银行
$ITh)#Nj after-acquired property 事后取得的财产
+u ]L# ].; after-hours dealing 市后交易
HV kq{W|w after-tax profit 税后盈利；税后利润；税后溢利
%MUh_63bB agency agreement 代理协议
sH `(y)`_ agency expenses 代理机构的开支
XX;MoE~MM agency fee 代理费
Sz3Tp5b Agency Law 《代理法》
2nA/{W\ hC agent 代理人；承销人
kNDN <L agent of company 公司代理人
-e SZpz p agent's fee 代理人费；经纪费
0gOB $W aggregate 总计；总数；总体数字
';.n# aggregate amount 总款额；总额
iqh"sx{5bp aggregate assets and liabilities 总体资产与负债
z*BGaSX % aggregate at constant price 按固定价格计算的总体数字
pG0Ca]( aggregate demand 总需求
" j] r aggregate gross position 总持仓量
O0cKmh6 = aggregate limit 总限额
t) h{ w"v aggregate of salaries tax 合计薪俸税
)Ept yH aggregate performance 总体表现；总体业绩
cO^}A(Ma( aggregate supply 总体供应
2pn8PQfg) aggregate surplus 总盈余
vivU4:uH3 aggregate total 整体总额
/>[X
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7PG|e# aggregated basis 合计基准
G$_=rHt_% aggregated net chargeable income 合计应课税入息实额
6p1) wf.J aggregation 合并计算；合计；总和
I@9 [ aggregation of incomes of husband and wife 夫妇入息合并计算
"5@k\?x" aggregation of property 财产的总和
. _5"FUg agio 差价；贴水
^,WXvOy 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》
_|qs-USA Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
WEVV2BJ 《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》
/C"?Y' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%jRqrICd 《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》
JMIS*njq^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
O~=|6 #c 《香港政府和大韩民国政府关于相互促进和保护投资协定》
"E/UNE6P4 agreement for a settlement 授产协议
dxAP7v agreement for assignment 转让协议
.Bb86Y=3 agreement for sale 售卖协议；买卖协议
|uRZT3bGyj agreement for sale and purchase 买卖协议
u{dI[?@ agreement for the payment of interest 支付利息协议
3El5g0'G agreement for the repayment of money 还款协议
q/l@J3p[qm agreement of reinsurance 再保险协议
iZbY@- 3fc Agricultural Bank of China 中国农业银行
P]wCC`qi air passenger departure tax 飞机乘客离境税
'v V |un(6 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$`O%bsjX airport tax 机场税
>y7|@'V[v0 alcohol duty 酒精税
DS]C`aM9 alienation 让与；让渡；转让
p@Ng.HE alimony 生活费；赡养费
f 1} am< All Ordinaries Index [AOI] 所有普通股指数
D^jy G6Ch all risks 全险；综合险
Sx|)GTJJ|- All Sales Record for Stock Market 《股票市场成交报告》
)Fw{|7@N Allied Capital Resources Limited 新联财务有限公司
xKW`m all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[>y 0Xf9^ allocation letter 拨款信件
4~ YPLu allocation of fund 分配款项；预留款项
rbD}fUg allocation of profit 利润分配；溢利分配
+M %zOX/ allocation warrant 拨款令
G" &yE.E5 allotment 分配；配股
%\ef
Mhn allotment notice 股份配售通知；配股通知
ghu8Eg,Y allotment of shares 股份分配
NP_b~e6O= allowable 可获宽免；免税的
_b(y"+k allowable business loss 可扣除的营业亏损
etk@ j3# allowable expenses 可扣税的支出
0X'2d allowance 免税额；津贴；备抵；准备金
;\[ el<Y)s allowance for debts 债项的免税额
Ja(>!8H>@ allowance for depreciation by wear and tear 耗损折旧免税额
[sF
z ;Py] allowance for funeral expenses 殡殓费的免税额
oiL^$y/:;z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~:M"JNcs allowance for repairs and outgoings 修葺及支出方面的免税额
2^.qKY@g@ allowance to debtor 给债务人的津贴
ZN]LJ4|xu alteration of capital 资本更改
Am&PH(}L alternate trustee 候补受托人
?.%'[n>P amalgamation 合并
4EtP| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
K)!Nf.r$9 ambit of charges 征税范围；收费范围
% e,X7W`'2 amended valuation 经修订的估值
VM [U&g<8n American Commodities Exchange 美国商品交易所
Dd:;8Xo American Express Bank Limited 美国运通银行
SC 6cFyp2 American Stock Exchange 美国证券交易所
FsdxLMwk1 amortization 摊销
*'&mcEpg amount due from banks 存放银行同业的款项
Rz_fNlA amount due from banks abroad 存放海外银行同业的款项
JDA :)[; amount due from holding companies 控股公司欠款
p[Yja y+ amount due from local banks 存放本港银行同业的款项
WP b4L9< amount due to banks 银行同业的存款
K9 tuiD+j amount due to banks abroad 海外银行同业的存款
EX.`6,:+ 2 amount due to holding companies 控股公司存款
fZ)M
Dq amount due to local banks 本港银行同业的存款
se:lKZZ] amount due to outport banks 外埠银行同业的存款
=|_{J"sv amount for note issue 发行纸币的款额
$Z8=QlG> amount of bond 担保契据的款额
Tt Z
'~cGR amount of consideration 代价款额
bw\a\/Dw amount of contribution 供款数额
eJv_`#R&Of amount of indebtedness 负债款额
Q\ AM]
U amount of principal of the loan 贷款本金额
D3BNA]P\2@ amount of rates chargeable 应征差饷数额
f6d:5
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amount of share capital 股本额
n,+/ %IZ amount of sums assured 承保款额
`*`@r o amount of variation 变动幅度
MsL*\)*s amount of vote 拨款数额
aOr'OeG(=e amount payable 应付款额
F7r!zKXZ amount receivable 应收款额
0M^v%2 2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
xct{Tv[FO analysis 分析
y:>'1"2` ancillary risk 附属风险
lNw8eT~2 annual account 周年帐目；周年帐目报表；年度决算；年结
Gj%cU@2 annual accounting date 年结日期
2V*<HlqOif annual allowance 每年免税额；年积金；年度津贴；年津
RIDzNdM>U annual balance 年度余额
v |r=}`k= annual disposable income 每年可动用收入
wge R%#DW annual estimates 周年预算
ck WK + annual fee 年费
>hcze<^S annual general meeting 周年大会
|_7AN!7j annual growth rate 年增率；每年增长率
;>z.wol annual long-term supplement 长期个案每年补助金
x?unE@?\S annual pensionable emolument 可供计算退休金的年薪
5[py{Gq annual report 年报
Qq. ht Annual Report on the Consumer Price Index 《消费物价指数年报》
xpb,Nzwt^ annual return 周年报表；周年申报表；每年报税表格
NLz[ F`I Annual Return Rules 《周年报表规则》
E>}(r%B annual review of consumer prices 每年消费物价回顾
+oT/ v3, annual roll-forward basis 逐年延展方式
`q nNEJL, annual salary 年薪
S1B^FLe7X annual statement 年度报表；年度决算表
x=%p~$C Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
e/p 2| 4; annuitant 年金受益人
_ +vE(:T annuity 年金
gq^j-!Q)Q< annuity contract 年金合约
Tf bB1 annuity on human life 人寿年金
"Y>
#=>8 antecedent debt 先前的债项
L/U^1=Wi*O ante-dated cheque 倒填日期支票
\:To>A32 anticipated expenditure 预期开支
v9<'nU WVR anticipated net profit 预期纯利
0E5"}8 anticipated revenue 预期收入
*88Q6=Mm anti-inflation measure 反通货膨胀措施
aB N^J_ anti-inflationary stance 反通货膨胀立场
~rN:4Q]/ apparent deficit 表面赤字
&`RD5uml apparent financial solvency 表面偿债能力
Y$%z]i5 apparent partner 表面合伙人
Br,^4w[Hq application for personal assessment 个人入息课税申请书
e;kH,fHUI3 application of fund 资金应用
:&{:$-h! application to release as liquidator and to destruct the books of accounts and documents
`|Wu\X 申请免除清盘人职务及毁灭帐簿与文件
[vJL j>@ appointed actuary 委任精算师
I)B+h8l72< appointed auditor 委任核数师；委任审计师
K>tubLYh appointed trustee 委任的受托人
xDU{I0M appointer 委任人
}KB z8M5 apportioned pro rata 按比例分摊
`}Of'i apportionment 分配；分摊
jOYa}jm? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<;R}dlBASW apportionment formula 分摊方程式
]f3eiHg* apportionment of estate duty 遗产税的分摊
j!It1B appraisal 估价；评估
Qrnc;H9) appreciable growth 可观增长
GbLuX U appreciable impact 显着影响
|A'y|/)#Z appreciable increase 可观增长
~ry B*eZH appreciation 增值；升值
j`'9;7h M6 appreciation against other currencies 相对其他货币升值
w6RB |^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/.{q2] appreciation tax 增值税
Z/r =4 appropriation 拨款；拨用；拨付
.]0u#fz0y appropriation account 拨款帐目
nk p, Appropriation Bill 拨款法案
6dCS Gb appropriation-in-aid system 补助拨款办法
/3VSO"kcZ approved assets 核准资产
mO6rj=L^ approved basket stock 认可一篮子证券
CTG:C5OK approved budget 核准预算
~`uEZ approved charitable donation 认可慈善捐款
R-~ZvVw7L approved charitable institution 认可慈善机构
(SEE(G3 5 approved currency 核准货币；认可货币
bK\Mn95] approved estimates 核准预算
|[ RoR approved estimates of expenditure 核准开支预算
YPV@/n[N approved overseas insurer 核准海外保险人
/Vg=+FEO approved overseas trust company 核准海外信托公司
eNwF<0} approved pooled investment fund 核准汇集投资基金
~6)A/]6 approved provident fund scheme 认可公积金计划
Mx3MNX / approved provision 核准拨款
7O=N78M approved redeemable share 核准可赎回股份
bp>-{Nv approved regional stock 认可地区性证券
e|t@"MxvC approved retirement scheme 认可退休金计划
-&Cb^$.-x approved subordinated loan 核准附属贷款
","O8'$OC arbitrage 套戥；套汇；套利
Hd/|f; arbitrageur 套戥者；套汇者
YT*_
vmJV arbitrary amount 临时款项
[eb?Fd~WB] arrangement 措施；安排；协定
s#8mD !T| arrears 欠款
pdz_qj!Z arrears of pay 欠付薪酬
mM[!g'* arrears of revenue 逾期未收税款；逾期未收的帐项
OzVCq q" ] articles of association 组织章程；组织细则；组织章程细则
H'Oy._,]t Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)}/ ycTs ascertainment of profit 确定利润
]tjQy1M "Asia Clear" “亚洲结算系统”
nE 2w ? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
O ;34~k
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@%oHt*u Asian Development Fund [ADF] 亚洲发展基金
o#D;H[' A Asian dollar bond 亚洲美元债券
nOH x^( Asian dollar market 亚洲美元市场
!i ys\ AV Asian dollar rate 亚洲美元利率
y.xyr"-Q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
K4G43P5q` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
B$ Z%_j& asked price 沽盘；喊价；索价；卖方报价
z154lY}K assessable income 应评税入息
u{6b>c|,X assessable loss 应评税亏损
t-;zgW5mwF assessable profit 应评税利润
iFJ1}0<(x assessable value 应评税值
K Wq&< X5 assessed profit 估定利润
hR g?H assessed value 经评估价值
/:+f5\"-b assessment 评税；评定；估价；评税单
fLt N-w6t assessment number 评税编号；估价编号
SU,#:s( assessment of additional tax 补加税评税
=ObI assessment of performance 业绩评估；实绩评价
/.1yxb#Z?, Assessor 评税主任
>!D^F]CH asset price bubbles 资产价格泡沫
SJ4+s4!l
< asset-backed securities 具资产保证的证券
ep$C
nBwE assets accretion 资产增值
S`\03(zDA assets and liabilities 资产与负债
yx@%x?B assets betterment statement 资产递增表；资产改进表
E .'v,GYe assets lending 实物放款；有抵押贷款
At0ahy+ assets of the company passing on the death 死者去世时转移的公司资产
_s 1pif assets pledged as security for liabilities 用作负债抵押的资产
Fx3CY W assets portfolio 资产投资组合
F3%8E<QZd; assets price 资产价格
'o!{YLJ fM assets quality 资产质素
_x2i=SFo*$ assets realization 资产变现
mw\
z' assets refinancing arrangement 资产再集资安排
:j)v=qul assets securitization 资产证券化
]UMt assets situated outside Hong Kong 在香港以外地方的资产
ki8;:m4 assets stripping 削减资产；拆卖资产
k6}M7 &nY assets value 资产值
$$5E+UDOs assignee 承让人
_, ki/7{ assignment 转让；转让书；转让契
P,eP>5 5'K assignment of interest 权益转让
xnR;#Y c assignment of letters patent and trade mark 专利证书及商标转让
'#oNOU assignment of property 物业转让；物业转让书
Rs +), assignment right 转让权
F%]Z yO9 assignor 转让人
r'bPSu, associate 有联系的人；有关连人士；相联者；合伙人；联系人
UqA <rW Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}MiEbLduN associate member 附属会员
7eR%zNDa associated body corporate 相联法人团体
ROWI. | associated company 相联公司；联属公司
UA8*8% v associated corporation 相联法团
F YLBaN Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S#:y l>2 公认会计师公会〔英国〕
TpSv7k T] Association of Futures Exchange Brokers 香港期货经纪协会
-r'/PbV0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
m-v0=+~& association of underwriters 承保人组织
rP7[{'%r assumption of control 接管
}#<mK3MBe assurance 担保；保险；转易；转易书
nj (\+l5 assurance of interest 权益的转易
C5F=J8pY at 19XX price 按一九ＸＸ年价格计算
)&") J}@ at a discount 按赔价计算；按贴水价格计算；打折扣
'|7'd lW at a premium 按溢价计算；按升水价格计算
FB>^1B]] at call 通知付款；按通知
*M]@}'N at constant market price 按固定市价计算
'Zket=Sm; at constant price 按固定价格计算
r3BQo[ 't at cost 按成本计算
y"L 7.B at current market price 按当时市价计算；按现时市价计算
og~Uv"&?T at current price 按当时价格计算；按现时价格计算
X1C
&; 5 at factor cost 按要素成本计算；按生产要素成本计算
]_EJ " 'x at money-of-the-day price 按付款当日价格计算
\,ko'4 8@ at or better 按指定或较佳价位〔买卖指令〕
B*3<(eI at par 按面值计算；平价
,pHQv(K/ at sight 见票即付
J6C/`)+w at the close 按收市盘
LFskNF0X at the opening 按开市盘
$SbgdbX attestation 见证；见证条款
}|j \QjH at-the-money option 平价期权
_-R&A@ attorney 受权人；受托代表人
y[64O x attornment 新拥有人承认书
b;5&V_ attributable profit 可归属利润
h6(\ tRd!\ attributable share value 可归属股份价值
(rE.ft5$9 Auckland Stock Exchange 奥克兰证券交易所
~85>.o2RDW auction 拍卖
y(fJ{k auctioneer 拍卖商
G( fS__z audit 审计；核数
b3M`vJ+{ Audit Commission 审计署
?n Co?A Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
u= =`]\_@ 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〕
tZL {;@ audit review 帐目审查
+td]g9Ie Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
S11ME audited account 审计帐目；经审计的帐目
xCYK" v6\ audited annual account 经审计的周年帐目
#W lTE& audited balance sheet 经审计的资产负债表
+ }eH, auditor 核数师；核数主任；审计师
Py~1 xf/ auditor's certificate 核数师证明书；审计师证明书
5kx-s6 `! auditor's report 核数师报告；审计师报告
3Jh!YzI8 Aussie bond 澳元债券
8:sQB% BB austerity budget 紧缩预算
]/6i#fTw Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
X? l5} Australia All Ordinaries Index 澳洲所有普通股票指数
/_ D_W,#P Australian Dollar [AUD] 澳元
3Ow b U Australian Options Market 澳大利亚期权市场
t8ZzBD!dP Australian Securities Commission 澳洲证券事务监察委员会
f6])M) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8svN* `[ Australian Stock Exchange 澳大利亚证券交易所
[lz#+~rOS Austrian Schilling [ATS] 奥地利先令
\n<9R8g5 authentication 认证；鉴证
m FgrT authority to purchase 委托购买证；委购书
Z'!i"Jzq|{ authorization 认可；核准；授权；授权书
?_t_rF(?6 authorization by direction 指示授权
r T"3^,, authorization by instruction 指令授权
kQw%Wpuq[/ authorization by warrant 令状授权
#;] )/8R% authorization of unit trust 单位信托的认可
NyR, @n1 authorized agent 指定代理人
H{ et2J<H authorized capital 法定资本
B(1WI_}~ authorized clerk 出市员
Ial"nV0>0 authorized dealer 认可交易商
Q.MbzSgXL authorized financial institution 认可财务机构
s P~;i qk authorized fund 认可基金
{%+UQ!]d8 authorized fund house 获授权的基金公司；认可基金公司
3%(,f, authorized institution 认可机构
]R*h3U@5#K authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Y.b? .)u& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
jY k5]2#A authorized insurer 获授权保险人；获认可承保人
N#p%^GH authorized investment 特准投资项目
CxD=8X9m authorized person 获授权人
^ u:bgwP authorized representative 获授权代表
_lBHZJ+ authorized share capital 法定股本
hlBMRx49 automated quotation system 自动报价系统
,}:}"cl Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*_sSM+S 自动交易系统〔香港期货交易所有限公司〕
dlRTxb^Y>u automatic adjustment mechanism 自动调整机制
.x'?&7#( automatic adjustment system 自动调整系统
-A^o 5s Automatic Clearing House 自动票据交换所
jRN>^Ur;g automatic exchange rates accumulation system 自动化汇率累集系统
f=IF_|@^S Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
):] 5WHYg automatic teller machine [ATM] 自动柜员机
vyvb-oz;u autopay 自动转帐
L]* 5cH available assets 可用资产
G $[Hm\V available fiscal reserve 现存财政储备
gx.\&W b available profit 可用利润
Yq>K1E| Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
lFN|)(X average 平均；平均数；海损
64qqJmG 3 average basic salary 平均基本薪金
q&2L@l3 A average consumer expenditure 平均消费开支；一般消费开支
hplx s# average cost 平均成本
sQmJ3 (:HO average cost of land production 增辟土地平均成本
sLd%m+*p average daily turnover 平均每日成交额
vc C" average daily wage rate 平均每日工资率
()W`4p average expenditure pattern 平均开支模式
j;J`P H average growth rate 平均增长率
6F_ : ,b^ average net fixed assets 固定资产平均净值
Zd}12HFq average of relatives 相对价格平均数
&Eh OSu average price 平均价格
$/crb8-C average propensity to consume 平均消费倾向；一般消费倾向
.#}A/V.-Y average propensity to save 平均储蓄倾向；一般储蓄倾向
CI1K:K AM average rate 平均率
_`lPLBr6 average revenue 平均收入；平均收益
~NTKWRaR average stock 平均库存；平均存货
Zg9VkL6Z6 average yearly rent 平均年租
Py\/p Fvg avoidance of double taxation 避免双重课税
5fy{! avoidance of tax 避税
