A:
Ht Z3n"2 A share Ａ股；甲类股份
D> |R.{ abatement of tax 减税；减扣免税额
' s6SKjZS ABN AMRO Bank N.V. 荷兰银行
7C%z 0 / above-the-line expenditure 线上项目支出；经常预算支出
4i iW{rh4 above-the-line receipt 线上项目收入；经常预算收入
Z; 6v`;[ ABSA Asia Limited 南非联合亚洲有限公司
prx)Cfv absolute change 绝对数值变更
Z2,[-8,Kx absolute expenditure 实际开支
[80L|?, * absolute guideline figure 绝对准则数字
P<@V absolute interest 绝对权益
e-dpk^- absolute order of discharge 绝对破产解除令
O%.c%)4Xo absolute profit margin 绝对利润幅度
pLvvv#Y absolute value 实值；绝对值
`|\z#Et absolutely vested interest 绝对既得权益
6WEYg absorbed cost 已吸收成本；已分摊成本
Qyr^\a;k' absorption 吸收；分摊；合并
YVMwb@| absorption rate 吸收率；摊配率；分摊率
GDgq
4vfj ACB Finance Limited 亚洲商业财务有限公司
V~>
x \ acceptable form of reciprocity 合理的互惠条件
CnT]u U acceptable rate 适当利率；适当汇率
t`6R)' acceptance agreement 承兑协议
(c<MyuWb acceptance for honour 参加承兑
V9tG2m Lf> acceptor 承兑人；接受人；受票人
Jf-4Q! acceptor for honour 参加承兑人
n:-:LSa+3 accident insurance 意外保险
T(E$0a)# Accident Insurance Association of Hong Kong 香港意外保险公会
%,G&By& , accident insurance scheme 意外保险计划
p pjS|l*` accident year basis 意外年度基准
4]F:QS%
x accommodation 通融；贷款
#&A)%Qb g accommodation bill 通融票据；空头票据
#G; 0yB:76 accommodation party 汇票代发人
J1Ay^*qRU account balance 帐户余额；帐户结余
i1"4z tZ account book 帐簿
Vu3;U account collected in advance 预收款项
4PwjG;!K account current book 往来帐簿
$y\ \ ?
account of after-acquired property 事后取得的财产报告
^x8yW b rE account of defaulter 拖欠帐目
O(~74:#* account payable 应付帐款
GS %A Ck account payee only [A/C payee only] 只可转帐；存入收款人帐户
fZQC'Z>EX account receivable 应收帐款
38 Q>x account receivable report 应收帐款报表
h
<s.o# 8 account statement 结单；帐单；会计财务报表
u dhj$ :t account title 帐户名称；会计科目
FOA y'76p accountant's report 会计师报告
VfK8')IXk Accountant's Report Rules 会计师报告规则
XN@F6Gj accounting and auditing procedure 会计与审计程序；会计与核数程序
bi y1 !r Accounting Arrangements 《会计安排》
$n30[P@p; accounting basis 会计基础
y6 bl&_ accounting by Official Receiver 破产管理署署长呈交的帐目
/T53"+7:0 Accounting Circular 《会计通告》
OaeGukhX& accounting class 会计类别
]chfa accounting date 记帐日期；会计结算日期
=BN_Kvza^6 accounting for money 款项核算
LZirw' Accounting Officer 会计主任
.</`# accounting period 会计报告期；会计期
[ &cCE accounting policy 会计政策；会计方针
G1t{a: accounting practice 会计惯例
/ 1F5khN accounting principle 会计准则
Oq-O|qJj accounting record 会计记录
rq;X cc accounting report 会计报告
T2Q `Ax7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}pOem} Accounting Society of China 中国会计学会
!Nu ~4 accounting statement 会计报表
Z%]s+V)st accounting system 会计制度；会计系统
\OV><|Lkh accounting transaction 会计事项；帐务交易
sYQ =nL accounting treatment 会计处理
vhA 4ol accounting year 会计年度
0}a="`p#< accretion 增值；添加
>h?!6L- d accrual 应计项目；应累算数目
S${n:e0\ accrual basis 应计制；权责发生制
IkzY accrual basis accounting 应计制会计；权责发生制会计
_O76Aw-@l accrue 应累算；应计
Sm@T/+uG: accrued benefit 应累算利益
R!mFMw" accrued charges 应计费用
Y7TW_[_u accrued cumulative preference share dividend 应累算的累积优先股股息
3 ZZ"mlk* accrued expenses 应累算费用
'jr\F2 accrued interest payable 应付利息；应计未付利息
[8F1rZ& accrued interest receivable 应收利息；应计未收利息
{tq.c9+!d accrued right 累算权益
D %CKkQ<u2 accruing profit 应累算的利润
~J :cod accumulated fiscal reserve 累积财政储备
C,2k W`[V accumulated profit 累积利润；滚存溢利
#GTR}|Aga accumulated reserve 累积储备
zGDLF` accumulation of surplus income 累积收益盈余
ws!pp\F acquired assets 既得资产
ak :Y<} acquisition 收购；购置；取得
`Bw>0%. acquisition cost 购置成本
.c+NsI9} acquisition expenses 购置费用
l :e&w(1H acquisition of 100% interest 收购全部股权
7+!4pf acquisition of control 取得控制权
*]
H8X=[x acquisition of fixed assets 购置固定资产
N:"S/G>r ; acquisition of shell “买壳”
=UGyZV:z5 acquisition price 收购价
4<j)1 i=A act of God 天灾
!fwMkws acting partner 执事合伙人
! ^~
^D< active market 买卖活跃的市场；交投畅旺的市场；旺市
n};:*N!
v active partner 积极参与的合伙人
avJ%J"j8z active trading 交投活跃
4 f)B@A - actual circulation 实际流通
|ia#Elavo actual cost 实际成本
nY]5pOF: actual expenditure 实际开支；实际支出
` 7v"( actual income 实际入息；实际收入；实际收益
""0 cw actual market 现货市场
` \}Ck1o actual price 现货价；实际价格
>S<`ri'5_ actual profit 实际利润
{5% u G2g actual quotation 实盘；实际价位；实际报价
8dgi"/[3 actual year basis 按实际年度计算
: eL{&& 6 actuals 实货
`%%/`Qpj; actuarial investigation 精算调查
zSJSus actuarial principle 精算原则
eflmD$]SW actuarial report 精算师报告
J>@T'# Actuarial Society of Hong Kong 香港精算学会
9L2]PU
v actuarial valuation 精算师估值
} D'pyTf[ actuary 精算师
AQx:}PO ad referendum agreement 暂定协议；有待覆核的协定
Y@jO #6R ad valorem duty 从价税；按值征税
v[++"=<
o8 ad valorem duty system 从价税制
XfYMv38( ad valorem fee 从价费
%QYH]DR ad valorem tariff 从价关税
{WYJQKs 8 additional allowance 额外免税额
aR- ?t14 additional amount for unexpired risk 未过期风险的额外款额
(:g ZZG additional assessable profit 补加应评税利润
gK_^RE9~ additional assessment 补加评税
]~Y Y#I": additional commitment 额外承担
, QB]y|: additional commitment vote 额外承担拨款
Fv| )[>z0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2LO8S J# additional dependent parent allowance 供养父母额外免税额
I34|<3t$ additional provision 额外拨款
8@$`'h^6 additional stamp duty 附加印花税
uWtj?Q+M| additional tax 补加税罚款；补加税款
ZNHlq5 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
,/oqLI\ adjudged bankrupt 被裁定破产
`RF0%Vm~t adjudicated bankrupt 裁定破产人
JX .3b_O adjudication fee 裁定费；评定印花税额手续费；评估契据费
8 ^ ujA adjudication of bankruptcy 裁定破产；宣告破产
-z s5WaJn/ adjudication of insolvency 裁定无力偿还债务
W(gOid KKz adjusted actual 经调整的实数；调整后的实数
>8v4fk
IK adjusted current assets 经调整的流动资产；调整后的流动资产
]
I&l0Fx adjusted figure 经调整的数字；调整后的数额
})V^t 3 adjusted liabilities 经调整的负债；调整后的负债
4r+@7hnK adjusted loss 经调整的亏损；调整后的亏损
%1oh+'ES F adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
S)?V;@p6 adjusted profit 经调整的利润；调整后的利润
G !G]*p5 adjusted surplus 经调整的盈余额；调整后的盈余额
lG1\41ZxB adjusted value 经调整的价值；调整后的价值
y -.<iq adjustment 调整；修订；理算〔保险〕
5YZh e4R adjustment centre 调剂中心
_A>?@3La9 adjustment lag 调整过程的时间差距；调整时差
k1.h |&JJN adjustment mechanism 调整机制
ij=_h_nA adjustment of loss 亏损调整
~K7$ ZM adjustment process 调整过程；调整程序
tg R4C#a adjustment range 调整幅度
eBZ94rA] administered exchange rate 受管制汇率
s" 'ns Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Rj'Tu0l administration expenses 行政费用
(XU( e administration fee 手续费；行政费
Bn4wr administration in bankruptcy 破产管理
'{ $7Dbo administration order 遗产管理令
dvW2X administrator 管理人；遗产管理人
*!m\%*y{ administrator of the estate 遗产管理人
-/g<A~+i]$ admission of debt 债项承认书
Sc.@ u3 admission of proof 接纳债权证明
1_=I\zx( advance 放贷款项；垫付款项；预支款项；预付款项
"hbCP4 advance account 暂支帐目；预付款帐户
u3G.xlHH[ advance compensation 预付补偿金
oAxRI+&|. advance from shareholder 股东垫款
3Fgl zJ advance pending reimbursement 预支以待日后付还
L2Vj2o"x? advanced economy 先进经济体系
~WW!P_wI, advancement 预付；预付财产
fe3a_gYPz advances warrant 垫款令
\ cr)O ^& advancing 贷出
(i1q ". adverse balance 逆差
,6EFJ Vu
\ adverse exchange 逆汇
pXhN? joe advertisement addressed to shareholders 在报章刊登的致股东通告
] >4CBm$ advice for collection 托收通知书
Fd1 t/B, advice of drawing 提款通知书；汇票通知书
qlNB\~HCe advice of payment 付款通知
k9*6`w Advisory Committee [Securities and Futures Commission]
gb^<6BYUG 谘询委员会〔证券及期货事务监察委员会〕
d5YL =o Advisory Committee on Diversification 经济多元化谘询委员会
VE $Kdo^ affidavit 誓章；遗产申报誓章
r ,r"?}Z affidavit of no receipt 述明无收款的誓章
ty> 9i]Y- affiliate 联号；联营公司；附属公司
u [<ij affiliated company 附属公司；联号；联营公司
h N U.y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Y(/y,bJ?jp affordability 负担能力
'}N4SrU$ African Development Bank [AfDB] 非洲开发银行
o G$OZTc after-acquired property 事后取得的财产
>4^,[IO/ after-hours dealing 市后交易
$ dR@Q?_{ after-tax profit 税后盈利；税后利润；税后溢利
INRP@Cp1 agency agreement 代理协议
U&'Xs z agency expenses 代理机构的开支
8+n *S $ agency fee 代理费
0hpU9w} 12 Agency Law 《代理法》
s}93nv*ez agent 代理人；承销人
tJa*(%Z?f agent of company 公司代理人
\hO}3;*& agent's fee 代理人费；经纪费
c $n`=NI aggregate 总计；总数；总体数字
.5E6 MF aggregate amount 总款额；总额
+v)+ k aggregate assets and liabilities 总体资产与负债
"<$JU@P aggregate at constant price 按固定价格计算的总体数字
aInh? - aggregate demand 总需求
\uyZl2=WWa aggregate gross position 总持仓量
r @URs;O= aggregate limit 总限额
S] R.:T_% aggregate of salaries tax 合计薪俸税
E5X#9;U8E" aggregate performance 总体表现；总体业绩
<"z9(t(V\% aggregate supply 总体供应
fA T+x1J\ aggregate surplus 总盈余
*JA0Vs 5 aggregate total 整体总额
?58* #'r aggregate value 总值；合计价值
6
9s% aggregated basis 合计基准
XE `u aggregated net chargeable income 合计应课税入息实额
<Em|0hth aggregation 合并计算；合计；总和
b^'>XT~1J& aggregation of incomes of husband and wife 夫妇入息合并计算
( o2.*x aggregation of property 财产的总和
.)|2^ 'W agio 差价；贴水
nhLw &V3y 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》
\ ^3cNw Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@M)" 《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,Og_g Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
q71V]! 《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》
,KaO8^PB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
J93@\b 《香港政府和大韩民国政府关于相互促进和保护投资协定》
mu m4Uj agreement for a settlement 授产协议
cq4sgQ ?sW agreement for assignment 转让协议
G<F B:?| agreement for sale 售卖协议；买卖协议
iTVepYv4m agreement for sale and purchase 买卖协议
C 5^9D agreement for the payment of interest 支付利息协议
{wp tOZ
agreement for the repayment of money 还款协议
BMH?B Ri agreement of reinsurance 再保险协议
{ O_`eS Agricultural Bank of China 中国农业银行
_ YcIG OL air passenger departure tax 飞机乘客离境税
0/JTbf. CX Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\y0]BH airport tax 机场税
swfjKBfw+g alcohol duty 酒精税
4CK$W` V alienation 让与；让渡；转让
Is(ZVI alimony 生活费；赡养费
>l =;6QL All Ordinaries Index [AOI] 所有普通股指数
k&pV`.Imi all risks 全险；综合险
u
a_(wBipy All Sales Record for Stock Market 《股票市场成交报告》
2!nz>K Allied Capital Resources Limited 新联财务有限公司
Id?2(Tg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
C 4|H 5H allocation letter 拨款信件
yaK4% k allocation of fund 分配款项；预留款项
,D93 A allocation of profit 利润分配；溢利分配
+-PFISa<r allocation warrant 拨款令
O6b. oS '- allotment 分配；配股
q\d/-K allotment notice 股份配售通知；配股通知
9)S,c =z83 allotment of shares 股份分配
$p\ 0/ allowable 可获宽免；免税的
`C)|}qcC allowable business loss 可扣除的营业亏损
Og :aflS allowable expenses 可扣税的支出
r}|a*dh'R allowance 免税额；津贴；备抵；准备金
5iZ;7
?( allowance for debts 债项的免税额
]DK.4\^ allowance for depreciation by wear and tear 耗损折旧免税额
PX5U) allowance for funeral expenses 殡殓费的免税额
| D~#9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
D%h_V>#z allowance for repairs and outgoings 修葺及支出方面的免税额
!U~S7h} allowance to debtor 给债务人的津贴
ADT8A."R[ alteration of capital 资本更改
#RWmP$+#= alternate trustee 候补受托人
Jzj>=jWX@ amalgamation 合并
c{\x< Aw O ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;*>':-4 ambit of charges 征税范围；收费范围
7D=gAMPvJ amended valuation 经修订的估值
im@c|| American Commodities Exchange 美国商品交易所
8M6Qn7{L American Express Bank Limited 美国运通银行
N3&n"w _d American Stock Exchange 美国证券交易所
,H5o/qNU`{ amortization 摊销
wmaj[e,h amount due from banks 存放银行同业的款项
I8XU
' amount due from banks abroad 存放海外银行同业的款项
_MzdbUb5, amount due from holding companies 控股公司欠款
nT%<!/}! amount due from local banks 存放本港银行同业的款项
o(Q ='kK amount due to banks 银行同业的存款
U>a~V"5,u amount due to banks abroad 海外银行同业的存款
$j'8Z^ amount due to holding companies 控股公司存款
BF(Kaf;<t. amount due to local banks 本港银行同业的存款
SAUG+{Uq amount due to outport banks 外埠银行同业的存款
1V;m8)RF amount for note issue 发行纸币的款额
Rqun} v} amount of bond 担保契据的款额
#QKgY7 amount of consideration 代价款额
FfibR\dhY amount of contribution 供款数额
I#:,!vjn amount of indebtedness 负债款额
{AO`[ amount of principal of the loan 贷款本金额
]MRQcqbpqL amount of rates chargeable 应征差饷数额
V w5@)l*f amount of share capital 股本额
0T<DHP Q1 amount of sums assured 承保款额
sXR}#*8p
amount of variation 变动幅度
>5bd !b, amount of vote 拨款数额
eS; W> d amount payable 应付款额
1l+j^Dt'[ amount receivable 应收款额
1fcyGZ q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
b)+;@wa~ analysis 分析
z{G@t0q ancillary risk 附属风险
i&zJwUr(< annual account 周年帐目；周年帐目报表；年度决算；年结
Wfj*)j
Q annual accounting date 年结日期
3R[,,WAj$ annual allowance 每年免税额；年积金；年度津贴；年津
(d}z>?L annual balance 年度余额
(!dwUB annual disposable income 每年可动用收入
TuMD+^x annual estimates 周年预算
c7/fQc)h4d annual fee 年费
@^K_>s9B annual general meeting 周年大会
[p 8 fg!| annual growth rate 年增率；每年增长率
V1\x. 0Fs annual long-term supplement 长期个案每年补助金
W*Ce1 annual pensionable emolument 可供计算退休金的年薪
ZsL-v lv annual report 年报
nCSXvd/ Annual Report on the Consumer Price Index 《消费物价指数年报》
R \>=}7 annual return 周年报表；周年申报表；每年报税表格
.6y(ox|LL Annual Return Rules 《周年报表规则》
E@S5|CM annual review of consumer prices 每年消费物价回顾
)ja NFJ
3 annual roll-forward basis 逐年延展方式
0?\d%J!"S annual salary 年薪
4e9'yi annual statement 年度报表；年度决算表
!_LRuqQ?" 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
TDj jaO annuitant 年金受益人
`I)ftj % annuity 年金
5wGc"JHm annuity contract 年金合约
F(+dX4$ annuity on human life 人寿年金
mc}r15:< antecedent debt 先前的债项
YLe$Vv735 ante-dated cheque 倒填日期支票
4P$#m<;t anticipated expenditure 预期开支
XjV,wsZ= anticipated net profit 预期纯利
O-YB +~"3Z anticipated revenue 预期收入
]5hGSl2 anti-inflation measure 反通货膨胀措施
~riV9_- anti-inflationary stance 反通货膨胀立场
x#&%l JT apparent deficit 表面赤字
7Jvb6V<R apparent financial solvency 表面偿债能力
3&vUR(10 apparent partner 表面合伙人
4
n\dh<uY application for personal assessment 个人入息课税申请书
,L,?xvWG application of fund 资金应用
X~5kgq0" application to release as liquidator and to destruct the books of accounts and documents
+]N PxUa 申请免除清盘人职务及毁灭帐簿与文件
6$"0!fl> appointed actuary 委任精算师
"\u_gk{g appointed auditor 委任核数师；委任审计师
:Y>M/ /0 appointed trustee 委任的受托人
zM mV Yx appointer 委任人
|h75S.UY apportioned pro rata 按比例分摊
Tq=OYJq5U apportionment 分配；分摊
.~fAcc{Qj Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
VS_xC $X!S apportionment formula 分摊方程式
w`F4.e apportionment of estate duty 遗产税的分摊
hu''"/raM appraisal 估价；评估
lhLE) B2a2 appreciable growth 可观增长
K/+w6d appreciable impact 显着影响
%b(n on*
appreciable increase 可观增长
9t^Q_ [hG appreciation 增值；升值
p? +*R@O appreciation against other currencies 相对其他货币升值
Xv1mjHZCC appreciation of the exchange value of Hong Kong dollar 港元汇值上升
JYU0&nZl4 appreciation tax 增值税
=/]d\JSp appropriation 拨款；拨用；拨付
,6FmU$
Kn appropriation account 拨款帐目
6Y (Vs> Appropriation Bill 拨款法案
^9PB+mz appropriation-in-aid system 补助拨款办法
*1fZcw'C. approved assets 核准资产
C!r9+z)< approved basket stock 认可一篮子证券
sVJwe\! approved budget 核准预算
d)X6x-( approved charitable donation 认可慈善捐款
d
%Z+.O approved charitable institution 认可慈善机构
d)7V: approved currency 核准货币；认可货币
"vnWq=E 2 approved estimates 核准预算
}v?_.MtS approved estimates of expenditure 核准开支预算
G~;h D-D~. approved overseas insurer 核准海外保险人
L?gak@E approved overseas trust company 核准海外信托公司
/\&Wk;u3 approved pooled investment fund 核准汇集投资基金
G>fJ)A approved provident fund scheme 认可公积金计划
yxU??#v|g approved provision 核准拨款
=7WE approved redeemable share 核准可赎回股份
09 >lx$ approved regional stock 认可地区性证券
rM?ox
approved retirement scheme 认可退休金计划
(1my9k5 C approved subordinated loan 核准附属贷款
Q~p[jQ,4wZ arbitrage 套戥；套汇；套利
]C
me)&hX arbitrageur 套戥者；套汇者
t6H9Q>* arbitrary amount 临时款项
A& ~<qgBTp arrangement 措施；安排；协定
E6NrBPm arrears 欠款
>9v?p= arrears of pay 欠付薪酬
7>Oa, \ arrears of revenue 逾期未收税款；逾期未收的帐项
|:?JSi0 articles of association 组织章程；组织细则；组织章程细则
(Mw<E <f Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
z|gG%fM ascertainment of profit 确定利润
jS,zdJs= "Asia Clear" “亚洲结算系统”
#r 4S% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ihr l!A5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
z
a^s%^:yK Asian Development Fund [ADF] 亚洲发展基金
N7`<t&T@ Asian dollar bond 亚洲美元债券
'F6 65 Asian dollar market 亚洲美元市场
+ ^9;<>P Asian dollar rate 亚洲美元利率
i+z;tF` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
wEImpsC` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
u*NU MT2 asked price 沽盘；喊价；索价；卖方报价
v9[[T6t/' assessable income 应评税入息
=5-| H;da assessable loss 应评税亏损
-bHfo%"^TT assessable profit 应评税利润
%)K)h&m assessable value 应评税值
3g#fX{e_5! assessed profit 估定利润
D|1pBn.b]' assessed value 经评估价值
3)J0f+M>dv assessment 评税；评定；估价；评税单
8VwByk8
assessment number 评税编号；估价编号
`Oc`I9 assessment of additional tax 补加税评税
A%G
\
AT assessment of performance 业绩评估；实绩评价
'h6Vj6 Assessor 评税主任
Gv};mkX[N asset price bubbles 资产价格泡沫
a Dik1Q asset-backed securities 具资产保证的证券
h*qoe(+ZD assets accretion 资产增值
\5wC&|WEB assets and liabilities 资产与负债
:%?\Wj5HW assets betterment statement 资产递增表；资产改进表
|$vhu`]Z@^ assets lending 实物放款；有抵押贷款
I=,u7w`m assets of the company passing on the death 死者去世时转移的公司资产
, DT =( assets pledged as security for liabilities 用作负债抵押的资产
cQaEh1n assets portfolio 资产投资组合
W~1MeAI assets price 资产价格
GoGo@5n(Z assets quality 资产质素
i*JbFukG assets realization 资产变现
7Lr}Y/1= assets refinancing arrangement 资产再集资安排
$^2 j#]uX assets securitization 资产证券化
2_ x~y|<9 assets situated outside Hong Kong 在香港以外地方的资产
xCd9b:jG assets stripping 削减资产；拆卖资产
+C{ %pF assets value 资产值
[a kyCb assignee 承让人
z5CWgN assignment 转让；转让书；转让契
q?=eD^] assignment of interest 权益转让
#<7ajmr assignment of letters patent and trade mark 专利证书及商标转让
% ` c?cB assignment of property 物业转让；物业转让书
( / c&#W assignment right 转让权
ZR3x;$I~4 assignor 转让人
#0HF7C3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
,'CDKzY Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=~&Fq$$ associate member 附属会员
BW>f@;egg associated body corporate 相联法人团体
J jCzCA:K_ associated company 相联公司；联属公司
uxq!kF'Ls associated corporation 相联法团
$h Is ab_ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Z' 0Gd@/ 公认会计师公会〔英国〕
$?OuY*ZeY9 Association of Futures Exchange Brokers 香港期货经纪协会
a/.O, &3
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
eTc0u;{V association of underwriters 承保人组织
)p MZ5|+X assumption of control 接管
VK+#!!Ha assurance 担保；保险；转易；转易书
z^/aJ@gQ assurance of interest 权益的转易
>Hr0ScmN@" at 19XX price 按一九ＸＸ年价格计算
-4p^wNR at a discount 按赔价计算；按贴水价格计算；打折扣
1u\fLAX n at a premium 按溢价计算；按升水价格计算
.&ynS at call 通知付款；按通知
h-1eDxK6 at constant market price 按固定市价计算
sa~.qmqu at constant price 按固定价格计算
t-\S /N at cost 按成本计算
K/ q:aMq at current market price 按当时市价计算；按现时市价计算
ba?]eK at current price 按当时价格计算；按现时价格计算
13]sZ([B%| at factor cost 按要素成本计算；按生产要素成本计算
)> )_>[ at money-of-the-day price 按付款当日价格计算
K%<Z"2!+ at or better 按指定或较佳价位〔买卖指令〕
<!\J([NM8 at par 按面值计算；平价
Riq5Au?*) at sight 见票即付
I3xx}^V at the close 按收市盘
BPnZ"w_ at the opening 按开市盘
,=tVa]) attestation 见证；见证条款
uBk$zs at-the-money option 平价期权
A$RN7# attorney 受权人；受托代表人
Ms*;?qtrR attornment 新拥有人承认书
* xs8/? attributable profit 可归属利润
DV Y Y1!j< attributable share value 可归属股份价值
]? L?q2>& Auckland Stock Exchange 奥克兰证券交易所
<3;/,>^ Pm auction 拍卖
H F wT
auctioneer 拍卖商
V%pdXM5 audit 审计；核数
5Mb1 ==/R Audit Commission 审计署
:~ 3/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|WeLmy%9 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
r4O*0Q_ audit review 帐目审查
?-O(EY1E Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^/HE_keY audited account 审计帐目；经审计的帐目
7 581G$@ym audited annual account 经审计的周年帐目
RIUJ20PfYQ audited balance sheet 经审计的资产负债表
:yvUHx auditor 核数师；核数主任；审计师
S<Q6b_D auditor's certificate 核数师证明书；审计师证明书
>P5 EW!d auditor's report 核数师报告；审计师报告
Dyp'a Aussie bond 澳元债券
-aGv#!aIl austerity budget 紧缩预算
FXFQ@q*}v Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
YTq>K/ Australia All Ordinaries Index 澳洲所有普通股票指数
uH]n/Kv1, Australian Dollar [AUD] 澳元
AKM\1H3U Australian Options Market 澳大利亚期权市场
&adKKYN Australian Securities Commission 澳洲证券事务监察委员会
hHoc7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#]I:}Q51 Australian Stock Exchange 澳大利亚证券交易所
G%anot Austrian Schilling [ATS] 奥地利先令
Y 3[< authentication 认证；鉴证
WJ\YKXG authority to purchase 委托购买证；委购书
8 k+Ctk authorization 认可；核准；授权；授权书
$cH'9W}3K authorization by direction 指示授权
!.iA^D//] authorization by instruction 指令授权
* Yov>lO authorization by warrant 令状授权
>k ^=+ authorization of unit trust 单位信托的认可
)zt*am; authorized agent 指定代理人
52*zX 3 authorized capital 法定资本
^zqz$G# authorized clerk 出市员
2P9h x5PiV authorized dealer 认可交易商
NS=puo authorized financial institution 认可财务机构
9F k wtF authorized fund 认可基金
Lm'Ony^F authorized fund house 获授权的基金公司；认可基金公司
Y&k'4 Y% authorized institution 认可机构
+(r8SnRX authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
uZ Id.+Rk authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
g}' "&Y authorized insurer 获授权保险人；获认可承保人
LP_ !g authorized investment 特准投资项目
RXgi> Hz authorized person 获授权人
Q= ~e| authorized representative 获授权代表
Oa7` Y`6 authorized share capital 法定股本
oHu0] XA automated quotation system 自动报价系统
2NsI3M4$8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(a`z:dz} 自动交易系统〔香港期货交易所有限公司〕
k `.-PU automatic adjustment mechanism 自动调整机制
fYx$3a. automatic adjustment system 自动调整系统
Abce]-E Automatic Clearing House 自动票据交换所
WJe automatic exchange rates accumulation system 自动化汇率累集系统
vyqlP;K Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
^l _W9s automatic teller machine [ATM] 自动柜员机
BWL~)Hx autopay 自动转帐
qVJV 9n available assets 可用资产
J_U1eSz<j available fiscal reserve 现存财政储备
Cb.~Dv
! available profit 可用利润
y"!+Fus9 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
V}7I?
G average 平均；平均数；海损
ngEjbCV+ average basic salary 平均基本薪金
"v jFL9 average consumer expenditure 平均消费开支；一般消费开支
yBauK- 7*c average cost 平均成本
N+ !{Bt* average cost of land production 增辟土地平均成本
{:od=\*R average daily turnover 平均每日成交额
8!me$k & average daily wage rate 平均每日工资率
( sO;etW average expenditure pattern 平均开支模式
YG?W8)T average growth rate 平均增长率
5H==m~ average net fixed assets 固定资产平均净值
8Z/P<u average of relatives 相对价格平均数
4<Bj;1*4 average price 平均价格
QS_" fsyN: average propensity to consume 平均消费倾向；一般消费倾向
bbiDY average propensity to save 平均储蓄倾向；一般储蓄倾向
$}W=O:L+D average rate 平均率
h{J2CWJ average revenue 平均收入；平均收益
/ $WEO[o average stock 平均库存；平均存货
v2JC{X qrI average yearly rent 平均年租
"=9 L7.E) avoidance of double taxation 避免双重课税
-UPdgZ_Vxz avoidance of tax 避税
