A:
HHnabSn}{q A share Ａ股；甲类股份
N2 &aU?`e abatement of tax 减税；减扣免税额
QrA8 KSLC ABN AMRO Bank N.V. 荷兰银行
2K*-uT#$~ above-the-line expenditure 线上项目支出；经常预算支出
] |`gTD6 above-the-line receipt 线上项目收入；经常预算收入
CJKH"'u3^ ABSA Asia Limited 南非联合亚洲有限公司
Z `\7B e absolute change 绝对数值变更
c0 G/irK absolute expenditure 实际开支
deTbvl absolute guideline figure 绝对准则数字
>qF KXzI absolute interest 绝对权益
sf*SxdoZU absolute order of discharge 绝对破产解除令
8v^i%Gg absolute profit margin 绝对利润幅度
u}%&LI`. absolute value 实值；绝对值
|I\A0a a absolutely vested interest 绝对既得权益
') 1sw%[2 absorbed cost 已吸收成本；已分摊成本
Mqh~ 5NM absorption 吸收；分摊；合并
F[=m|MZb absorption rate 吸收率；摊配率；分摊率
^Js9E ACB Finance Limited 亚洲商业财务有限公司
3Xh&l[. acceptable form of reciprocity 合理的互惠条件
_T Po=}Z acceptable rate 适当利率；适当汇率
Gm2rjpZeq acceptance agreement 承兑协议
UdI>x 4bI acceptance for honour 参加承兑
1M;)$m: acceptor 承兑人；接受人；受票人
.sG,TLE[< acceptor for honour 参加承兑人
1UM]$$:i accident insurance 意外保险
.V.N^8(:a Accident Insurance Association of Hong Kong 香港意外保险公会
d}o1 j accident insurance scheme 意外保险计划
`f'q / accident year basis 意外年度基准
f d,~Yj$R? accommodation 通融；贷款
a+~o: 5 accommodation bill 通融票据；空头票据
l wg.'< accommodation party 汇票代发人
Lv^ j
l account balance 帐户余额；帐户结余
x b0+4w| account book 帐簿
k xn;; account collected in advance 预收款项
*i?qOv /=> account current book 往来帐簿
`X^e}EGWu account of after-acquired property 事后取得的财产报告
GC\/B0! account of defaulter 拖欠帐目
Ez$5wY^J account payable 应付帐款
I@S<D"af account payee only [A/C payee only] 只可转帐；存入收款人帐户
xRY5[=97 account receivable 应收帐款
'j)eqoj account receivable report 应收帐款报表
D1 Sl+NOV account statement 结单；帐单；会计财务报表
E7h}0DX account title 帐户名称；会计科目
sMS`-,37u accountant's report 会计师报告
Gj ^bz'2 Accountant's Report Rules 会计师报告规则
|wb7` 6g accounting and auditing procedure 会计与审计程序；会计与核数程序
Np-D:G Accounting Arrangements 《会计安排》
Q~@8t"P accounting basis 会计基础
9bNI aC*M accounting by Official Receiver 破产管理署署长呈交的帐目
G2^DukK. Accounting Circular 《会计通告》
A zle ;\l` accounting class 会计类别
}1W$9 \% accounting date 记帐日期；会计结算日期
5?fk;Q9+\ accounting for money 款项核算
>@L
HJ61C Accounting Officer 会计主任
>Qx#2x+ accounting period 会计报告期；会计期
2>!ykUw^O accounting policy 会计政策；会计方针
^]D Wrmy accounting practice 会计惯例
|K_B{v. accounting principle 会计准则
f!J^vDl accounting record 会计记录
6'%]6"&M4 accounting report 会计报告
e"CLhaT Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)g --= w3 Accounting Society of China 中国会计学会
;dFe >`~ accounting statement 会计报表
VxFy[rP accounting system 会计制度；会计系统
@ubz?5 accounting transaction 会计事项；帐务交易
1wgu%$|d accounting treatment 会计处理
Yq^y "rw accounting year 会计年度
LX fiSM{o accretion 增值；添加
bvx:R ~E$ accrual 应计项目；应累算数目
%pp+V1FH accrual basis 应计制；权责发生制
"XY?v8*c accrual basis accounting 应计制会计；权责发生制会计
L&N"&\K2U accrue 应累算；应计
qC4-J)8 Wk accrued benefit 应累算利益
'oHR4O* accrued charges 应计费用
(L o2fY5 accrued cumulative preference share dividend 应累算的累积优先股股息
709eLhXrH accrued expenses 应累算费用
,![=_ d accrued interest payable 应付利息；应计未付利息
7asq]Y}< accrued interest receivable 应收利息；应计未收利息
XJzXxhk2 accrued right 累算权益
qc6IH9i` accruing profit 应累算的利润
d c>y7$2 accumulated fiscal reserve 累积财政储备
itF+6wv~ accumulated profit 累积利润；滚存溢利
_'7/99]4g} accumulated reserve 累积储备
5 q , accumulation of surplus income 累积收益盈余
cMl%)j- acquired assets 既得资产
??m7xH5u1 acquisition 收购；购置；取得
4PWr;& acquisition cost 购置成本
-"zu"H~t4 acquisition expenses 购置费用
8[C6LG acquisition of 100% interest 收购全部股权
6b/b} vl acquisition of control 取得控制权
':V_V. : acquisition of fixed assets 购置固定资产
]1&9~TL acquisition of shell “买壳”
(OqJet2{+ acquisition price 收购价
ja;5:=8A5 act of God 天灾
-"e}YN/ acting partner 执事合伙人
&XsLp&Do2 active market 买卖活跃的市场；交投畅旺的市场；旺市
x3s^u~C)(w active partner 积极参与的合伙人
Wn^^Q5U # active trading 交投活跃
L)}V [j# actual circulation 实际流通
%jxuH+L
actual cost 实际成本
>D/~|`=p actual expenditure 实际开支；实际支出
#& wgsGV8C actual income 实际入息；实际收入；实际收益
xiF%\#N actual market 现货市场
M: "ci;*$ actual price 现货价；实际价格
rl%Kn^JJ~ actual profit 实际利润
ElXe =5L\# actual quotation 实盘；实际价位；实际报价
6
b}feEh$! actual year basis 按实际年度计算
' D&G~$ actuals 实货
!7)ID7d actuarial investigation 精算调查
#'x?) AS actuarial principle 精算原则
WQpJd7 actuarial report 精算师报告
{_ Qxe1^g Actuarial Society of Hong Kong 香港精算学会
/ D ]B actuarial valuation 精算师估值
3@] a#> actuary 精算师
\=7=>x_ ad referendum agreement 暂定协议；有待覆核的协定
pU ]{Z( ad valorem duty 从价税；按值征税
? sW`**j ad valorem duty system 从价税制
$/TA 5h ad valorem fee 从价费
> bF!Y]H ad valorem tariff 从价关税
<S$21NtM87 additional allowance 额外免税额
{0e{!v additional amount for unexpired risk 未过期风险的额外款额
~It+|X=K x additional assessable profit 补加应评税利润
M:M>@|) additional assessment 补加评税
A{2$hKqHi additional commitment 额外承担
dCP Tpm additional commitment vote 额外承担拨款
s7 o*|Xv additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#`4^zU) additional dependent parent allowance 供养父母额外免税额
t4@g;U?o additional provision 额外拨款
Q) Bo Wd additional stamp duty 附加印花税
j dhml%pAd additional tax 补加税罚款；补加税款
f #kevf9zc Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
mzB#O;3= adjudged bankrupt 被裁定破产
p qN[G=0 adjudicated bankrupt 裁定破产人
uS#Cb+*F adjudication fee 裁定费；评定印花税额手续费；评估契据费
K=x1m M+RK adjudication of bankruptcy 裁定破产；宣告破产
IKDjat n adjudication of insolvency 裁定无力偿还债务
F[=lA"F^ adjusted actual 经调整的实数；调整后的实数
oRThJ B adjusted current assets 经调整的流动资产；调整后的流动资产
[7 `Dgnmq adjusted figure 经调整的数字；调整后的数额
tgtoK|. adjusted liabilities 经调整的负债；调整后的负债
xqWrW) adjusted loss 经调整的亏损；调整后的亏损
,?<h] !aQ 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
m]d6 @"Z. adjusted profit 经调整的利润；调整后的利润
W lQ=CRY adjusted surplus 经调整的盈余额；调整后的盈余额
Kw0V4UF adjusted value 经调整的价值；调整后的价值
0~b6wuFl adjustment 调整；修订；理算〔保险〕
e K1m(E.= adjustment centre 调剂中心
pE/3-0;}N adjustment lag 调整过程的时间差距；调整时差
d4>-a^)V adjustment mechanism 调整机制
8ex:OTzn| adjustment of loss 亏损调整
rg^\BUa-W, adjustment process 调整过程；调整程序
4VJzs$ adjustment range 调整幅度
= )l: ^+q administered exchange rate 受管制汇率
"!Oh#Vf Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
DUKmwKM"k administration expenses 行政费用
UUf1T@- administration fee 手续费；行政费
aE+$&_>ef administration in bankruptcy 破产管理
.cS,T<$ administration order 遗产管理令
J5p!-N`NS administrator 管理人；遗产管理人
,35: Srf| administrator of the estate 遗产管理人
mUyv+n, admission of debt 债项承认书
3ZL7N$N} 7 admission of proof 接纳债权证明
dU >R<jl!$ advance 放贷款项；垫付款项；预支款项；预付款项
d)1sP0Z_@ advance account 暂支帐目；预付款帐户
06 Esc^D advance compensation 预付补偿金
&tz%WW%D8 advance from shareholder 股东垫款
gV A}?t; advance pending reimbursement 预支以待日后付还
tD7C 7m advanced economy 先进经济体系
8^/Ek<Q b| advancement 预付；预付财产
O;BMwg_ 7 advances warrant 垫款令
6a]f&={E advancing 贷出
oB06{/6 adverse balance 逆差
0 /P-> n~ adverse exchange 逆汇
mz$Wo *F B advertisement addressed to shareholders 在报章刊登的致股东通告
=R;1vUio advice for collection 托收通知书
vYR=TN=Z4
advice of drawing 提款通知书；汇票通知书
,cy/fW advice of payment 付款通知
_Kl{50}] Advisory Committee [Securities and Futures Commission]
b OSYr<R& 谘询委员会〔证券及期货事务监察委员会〕
y~c4:*L3 Advisory Committee on Diversification 经济多元化谘询委员会
Hv gK_' affidavit 誓章；遗产申报誓章
PP[)h,ZL* affidavit of no receipt 述明无收款的誓章
Q `p}X&^a affiliate 联号；联营公司；附属公司
5@>4) dk\ affiliated company 附属公司；联号；联营公司
*o e0= affirmation [estate duty] 非宗教式宣誓〔遗产税〕
o j(A`[ affordability 负担能力
/zG-\e U African Development Bank [AfDB] 非洲开发银行
v(@+6#& after-acquired property 事后取得的财产
S5E,f?l after-hours dealing 市后交易
-=Eq/s u% after-tax profit 税后盈利；税后利润；税后溢利
&>zy_) agency agreement 代理协议
?fa , [r|G agency expenses 代理机构的开支
U~#^ ^ agency fee 代理费
>RL6Jbo| Agency Law 《代理法》
`k{ ff agent 代理人；承销人
o(X90X agent of company 公司代理人
@@{_[ir agent's fee 代理人费；经纪费
0]eh>ab> aggregate 总计；总数；总体数字
!OoaE* s aggregate amount 总款额；总额
^W [B[Y<k aggregate assets and liabilities 总体资产与负债
ghobu}wuF aggregate at constant price 按固定价格计算的总体数字
oY2?W aggregate demand 总需求
kL PO+lg+ aggregate gross position 总持仓量
K!- &Zv aggregate limit 总限额
%YvSHh;c aggregate of salaries tax 合计薪俸税
*4 hOCQ[ aggregate performance 总体表现；总体业绩
\/'#=q1 aggregate supply 总体供应
X \p`pw$ aggregate surplus 总盈余
3
!> L? aggregate total 整体总额
o.A} `` aggregate value 总值；合计价值
t=W$'*P0} aggregated basis 合计基准
Ca5Sc, no aggregated net chargeable income 合计应课税入息实额
}OP%p/eY aggregation 合并计算；合计；总和
Wr HgF*[ aggregation of incomes of husband and wife 夫妇入息合并计算
[Z5}2gB& aggregation of property 财产的总和
9B#)h)h(= agio 差价；贴水
CdzkMVH Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
+ 1+A3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/[nZ#zj!3 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
=Qj+Ug' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Qor{1_h)+9 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Yn$> QS 4 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
SD|4ybK>d 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c5iormb"# agreement for a settlement 授产协议
=Y]' 5cn{ agreement for assignment 转让协议
qtdxMX ]iR agreement for sale 售卖协议；买卖协议
J]|6l/i agreement for sale and purchase 买卖协议
zy5s$f1IA agreement for the payment of interest 支付利息协议
fV A=<: agreement for the repayment of money 还款协议
cFI7}#,5 agreement of reinsurance 再保险协议
^`TKvcgIc Agricultural Bank of China 中国农业银行
:@QK}qFP air passenger departure tax 飞机乘客离境税
4iYKW2a Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
fbH W Bb airport tax 机场税
]U#[\ Z alcohol duty 酒精税
"S B%02 alienation 让与；让渡；转让
*fQ ?A|l!x alimony 生活费；赡养费
*2"bG1` All Ordinaries Index [AOI] 所有普通股指数
&3 XFg Ho all risks 全险；综合险
^T}}4I_Y All Sales Record for Stock Market 《股票市场成交报告》
N'eQ>2>O@ Allied Capital Resources Limited 新联财务有限公司
2sd ) w all-items index [Consumer Price Index] 总指数〔消费物价指数〕
s.p1L allocation letter 拨款信件
EvSnZB1 y allocation of fund 分配款项；预留款项
C>J ekPeM allocation of profit 利润分配；溢利分配
x
tYV" allocation warrant 拨款令
y?*[}S allotment 分配；配股
$/<"Si& ( allotment notice 股份配售通知；配股通知
5I)~4.U|,m allotment of shares 股份分配
U+9- li allowable 可获宽免；免税的
j 1;_w allowable business loss 可扣除的营业亏损
_#J_$CE# allowable expenses 可扣税的支出
cYq' ]$] allowance 免税额；津贴；备抵；准备金
vR%j#v| s allowance for debts 债项的免税额
1IOo?e=/bM allowance for depreciation by wear and tear 耗损折旧免税额
_gPVmGG allowance for funeral expenses 殡殓费的免税额
8u:v:>D.' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
n!kk~65| allowance for repairs and outgoings 修葺及支出方面的免税额
PuCwdTan_ allowance to debtor 给债务人的津贴
Y-Ziyy alteration of capital 资本更改
To# E@Nw alternate trustee 候补受托人
LY\ddI*s amalgamation 合并
0okO+QU,a ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;B|^2i1Wi ambit of charges 征税范围；收费范围
#uD)0zdw amended valuation 经修订的估值
(<]\,pP0_ American Commodities Exchange 美国商品交易所
u|m[(- ` American Express Bank Limited 美国运通银行
gJ FR1 American Stock Exchange 美国证券交易所
r6F{ amortization 摊销
>+Sv9S amount due from banks 存放银行同业的款项
e'k;A{Oh amount due from banks abroad 存放海外银行同业的款项
}J+ ce amount due from holding companies 控股公司欠款
%jbJ6c amount due from local banks 存放本港银行同业的款项
*2 qh 3 amount due to banks 银行同业的存款
[|:QE~U@ amount due to banks abroad 海外银行同业的存款
xe cieC amount due to holding companies 控股公司存款
3 :]{(@J amount due to local banks 本港银行同业的存款
PZ amount due to outport banks 外埠银行同业的存款
q:`77 amount for note issue 发行纸币的款额
pgz:F#> amount of bond 担保契据的款额
J^ +_8 amount of consideration 代价款额
#;\L,a|>* amount of contribution 供款数额
p |&ZJ@3 amount of indebtedness 负债款额
P[Y{LKAbb amount of principal of the loan 贷款本金额
$' A4RVVT amount of rates chargeable 应征差饷数额
O3 ^9 8n2 amount of share capital 股本额
^ [X|As2 amount of sums assured 承保款额
m%e^&N#%6r amount of variation 变动幅度
{\vI9cni|" amount of vote 拨款数额
'h!h! amount payable 应付款额
U Lp)T`P amount receivable 应收款额
bc 3|;O Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[+hy_Nc$ analysis 分析
Ij;==f~G ancillary risk 附属风险
x !#Ma annual account 周年帐目；周年帐目报表；年度决算；年结
HpB!a,R6B annual accounting date 年结日期
Cp .1/ annual allowance 每年免税额；年积金；年度津贴；年津
YXczyZA`x annual balance 年度余额
,~?A,9?%: annual disposable income 每年可动用收入
J- t=1 annual estimates 周年预算
eVqM=%Q annual fee 年费
JDC=J(B annual general meeting 周年大会
$l#v/(uFa annual growth rate 年增率；每年增长率
(
GFgt_ annual long-term supplement 长期个案每年补助金
bn0"M+7)f annual pensionable emolument 可供计算退休金的年薪
a za o`z annual report 年报
d u.HS XK Annual Report on the Consumer Price Index 《消费物价指数年报》
C-s>1\ I annual return 周年报表；周年申报表；每年报税表格
3+CSQb8 Annual Return Rules 《周年报表规则》
8fJR{jD(s annual review of consumer prices 每年消费物价回顾
/~H[= Pf annual roll-forward basis 逐年延展方式
/[\6oa annual salary 年薪
r+imn&FK 8 annual statement 年度报表；年度决算表
g8%MO hg Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
e+NWmu{<_ annuitant 年金受益人
8q_1(& O annuity 年金
fp.!VOy annuity contract 年金合约
tP}Xhn` annuity on human life 人寿年金
%iK%$ antecedent debt 先前的债项
Hnfvo*6d.e ante-dated cheque 倒填日期支票
T6sr/<#<( anticipated expenditure 预期开支
kVV\*"9y anticipated net profit 预期纯利
fC=fJZU7$ anticipated revenue 预期收入
Jz~+J*r;]A anti-inflation measure 反通货膨胀措施
kmZ.U># anti-inflationary stance 反通货膨胀立场
3x04JE3! apparent deficit 表面赤字
th5,HO~ apparent financial solvency 表面偿债能力
*e( :["v apparent partner 表面合伙人
T&o, I application for personal assessment 个人入息课税申请书
NY4!TOp application of fund 资金应用
j`>?"1e@x application to release as liquidator and to destruct the books of accounts and documents
lr 9=OlH 申请免除清盘人职务及毁灭帐簿与文件
?wGiog<Q{ appointed actuary 委任精算师
JaH*
rDs- appointed auditor 委任核数师；委任审计师
?"()>PJx appointed trustee 委任的受托人
>nc4v 6s appointer 委任人
^dFh g_GhF apportioned pro rata 按比例分摊
s9uL<$, ' apportionment 分配；分摊
E"Zb};} Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~Y\QGuT apportionment formula 分摊方程式
^{),+S apportionment of estate duty 遗产税的分摊
[yO=S0 e appraisal 估价；评估
3CA|5A.Pa appreciable growth 可观增长
Ya~ "R#Uy appreciable impact 显着影响
99J+$A1 appreciable increase 可观增长
PPUEkvH
W appreciation 增值；升值
IO}+[%ptc* appreciation against other currencies 相对其他货币升值
Xy:Gj, @ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
uK$=3[;U/! appreciation tax 增值税
BmJkt3j." appropriation 拨款；拨用；拨付
ZrFr `L5F; appropriation account 拨款帐目
l*$WX=h6n Appropriation Bill 拨款法案
?g5iok { appropriation-in-aid system 补助拨款办法
4BH tR017r approved assets 核准资产
a`DWpc~ approved basket stock 认可一篮子证券
L30>| g approved budget 核准预算
2>\b: approved charitable donation 认可慈善捐款
pNP_f:A| approved charitable institution 认可慈善机构
{d| |q<.- approved currency 核准货币；认可货币
7raSf&{&6b approved estimates 核准预算
LEWa6'0rq approved estimates of expenditure 核准开支预算
r])Z9bbi approved overseas insurer 核准海外保险人
3 t/ R 2M approved overseas trust company 核准海外信托公司
- o4@#p> > approved pooled investment fund 核准汇集投资基金
\^Ep>Pq`] approved provident fund scheme 认可公积金计划
9X!ET! approved provision 核准拨款
$2Ka u 1 approved redeemable share 核准可赎回股份
4S'[\ZJO approved regional stock 认可地区性证券
E3y6c) < approved retirement scheme 认可退休金计划
U ?^OD approved subordinated loan 核准附属贷款
lco~X DI arbitrage 套戥；套汇；套利
^SEc./$ arbitrageur 套戥者；套汇者
Tj Mb>w9 arbitrary amount 临时款项
DG3[^B arrangement 措施；安排；协定
v}Z9+ yRC2 arrears 欠款
s\6N }[s arrears of pay 欠付薪酬
p Z"o@';! arrears of revenue 逾期未收税款；逾期未收的帐项
{W-5:~?" articles of association 组织章程；组织细则；组织章程细则
Dh2#$[/@1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3Hs$]nQ_X ascertainment of profit 确定利润
kzMa+(fu "Asia Clear" “亚洲结算系统”
YbzM6u2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\$j^_C> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
pG(Fz0b{ Asian Development Fund [ADF] 亚洲发展基金
Z*h43 Asian dollar bond 亚洲美元债券
RV}GK
L>gn Asian dollar market 亚洲美元市场
;{Xy`{Cg! Asian dollar rate 亚洲美元利率
F{;;
: Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ky *DfQA Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4ffU;6~l' asked price 沽盘；喊价；索价；卖方报价
~xw5\Y^ assessable income 应评税入息
,`y yR:F assessable loss 应评税亏损
4b]_
#7Qm assessable profit 应评税利润
Yhe+u\vGs\ assessable value 应评税值
F#B5sLNb assessed profit 估定利润
sA3UeTf assessed value 经评估价值
k'g $2 assessment 评税；评定；估价；评税单
p<q]. ^M assessment number 评税编号；估价编号
AfN&n= d K assessment of additional tax 补加税评税
,6DD=w 0r assessment of performance 业绩评估；实绩评价
u %'y_C3 Assessor 评税主任
_$8{;1$T? asset price bubbles 资产价格泡沫
8qN "3 Et asset-backed securities 具资产保证的证券
V>B'+b +< assets accretion 资产增值
m*`cuSU|o assets and liabilities 资产与负债
4\\.n assets betterment statement 资产递增表；资产改进表
i =-8@ assets lending 实物放款；有抵押贷款
WK*S 4 c assets of the company passing on the death 死者去世时转移的公司资产
R+d<
fe assets pledged as security for liabilities 用作负债抵押的资产
8-ZUS|7B assets portfolio 资产投资组合
<.}Ua( assets price 资产价格
H/^B.5RYE> assets quality 资产质素
Ssw&'B|o assets realization 资产变现
+tIz[+u assets refinancing arrangement 资产再集资安排
kff ZElV assets securitization 资产证券化
BY$[ g13 assets situated outside Hong Kong 在香港以外地方的资产
<F QFv
IKg assets stripping 削减资产；拆卖资产
jP+ pA e assets value 资产值
;@9e\!% assignee 承让人
G)8ChnJa!m assignment 转让；转让书；转让契
vnTq6:f#M assignment of interest 权益转让
kQIfYtT assignment of letters patent and trade mark 专利证书及商标转让
.A(i=!{q assignment of property 物业转让；物业转让书
|:N>8%@6c assignment right 转让权
ocwE _dR{ assignor 转让人
+1/b^Ac associate 有联系的人；有关连人士；相联者；合伙人；联系人
JD ]OIh Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
{\EOo-&A associate member 附属会员
p-,Iio+ associated body corporate 相联法人团体
0aogBg_@K associated company 相联公司；联属公司
9#Bx]wy associated corporation 相联法团
PyFj@n Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'PpZ/ry$ 公认会计师公会〔英国〕
L%XXf3;c Association of Futures Exchange Brokers 香港期货经纪协会
` 5#h jLe Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ab@=cL~^ association of underwriters 承保人组织
{OCJ(^8i assumption of control 接管
qU -!7=}7 assurance 担保；保险；转易；转易书
3b@VY'P assurance of interest 权益的转易
};r|}v !~_ at 19XX price 按一九ＸＸ年价格计算
1A^1@ ^{m' at a discount 按赔价计算；按贴水价格计算；打折扣
Ig9d#c at a premium 按溢价计算；按升水价格计算
g_vm&~U/' at call 通知付款；按通知
GD&htob( at constant market price 按固定市价计算
ZE
rdt:w at constant price 按固定价格计算
C U$)QH{ at cost 按成本计算
#9\THfb at current market price 按当时市价计算；按现时市价计算
q$T8bh,2 at current price 按当时价格计算；按现时价格计算
M &f#wQ at factor cost 按要素成本计算；按生产要素成本计算
Z(; A yTXA at money-of-the-day price 按付款当日价格计算
;Xu22f Kh at or better 按指定或较佳价位〔买卖指令〕
s"coQ!e1. at par 按面值计算；平价
\(fq8AL? at sight 见票即付
Xu#:Fe}: at the close 按收市盘
Xpl?g=B&u at the opening 按开市盘
Xm|ib%no attestation 见证；见证条款
,9\Snn at-the-money option 平价期权
K6B4sE attorney 受权人；受托代表人
8teJ*sz attornment 新拥有人承认书
.YR8v1Cp attributable profit 可归属利润
'I v_mig attributable share value 可归属股份价值
MM gx|" Auckland Stock Exchange 奥克兰证券交易所
4, ~tl~FD auction 拍卖
}Eh*x Ota auctioneer 拍卖商
QPs:R hV7 audit 审计；核数
[7.agI@ = Audit Commission 审计署
YE\K<T
jH Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'$[Di'*; 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
`Mk4sKU\a audit review 帐目审查
qfr Ni1\9- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^A!$i$NON audited account 审计帐目；经审计的帐目
`Wn Q audited annual account 经审计的周年帐目
smup,RNZRX audited balance sheet 经审计的资产负债表
6 D /tK| auditor 核数师；核数主任；审计师
x8\<qh*: auditor's certificate 核数师证明书；审计师证明书
h e&V# # auditor's report 核数师报告；审计师报告
8+&JQ"UaB Aussie bond 澳元债券
Hb!6Z EmN% austerity budget 紧缩预算
>DP:GcTG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3=-
})X ; Australia All Ordinaries Index 澳洲所有普通股票指数
ARW Z; GX Australian Dollar [AUD] 澳元
*
t!r@k Australian Options Market 澳大利亚期权市场
vv+J0f^ Australian Securities Commission 澳洲证券事务监察委员会
,{KCY[}| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
d!V$Y}n Australian Stock Exchange 澳大利亚证券交易所
j?-R]^-5 Austrian Schilling [ATS] 奥地利先令
;:OsSq& authentication 认证；鉴证
FN?3XNp. authority to purchase 委托购买证；委购书
5I' d PNf authorization 认可；核准；授权；授权书
QVtM.oi!Q authorization by direction 指示授权
au$" B/ authorization by instruction 指令授权
AVFjBybu9 authorization by warrant 令状授权
J@]k% h authorization of unit trust 单位信托的认可
w4 %AJmt authorized agent 指定代理人
{Uq:Xw authorized capital 法定资本
H; S%Y`V authorized clerk 出市员
hO( RZ '{ authorized dealer 认可交易商
H~o <AmE0! authorized financial institution 认可财务机构
o`6|ba authorized fund 认可基金
.'d2J> ~N authorized fund house 获授权的基金公司；认可基金公司
3n48 %5 authorized institution 认可机构
}ZzLs/v%X authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
u|fXP)>. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
]db@RbaH authorized insurer 获授权保险人；获认可承保人
k g >>D authorized investment 特准投资项目
K5k?H authorized person 获授权人
h{_*oBa authorized representative 获授权代表
0m)&Y FZ[( authorized share capital 法定股本
4l @)K9F automated quotation system 自动报价系统
AIZBo@x g Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
!p [`IWZ 自动交易系统〔香港期货交易所有限公司〕
d8OL!Rk automatic adjustment mechanism 自动调整机制
LM"y\q ] automatic adjustment system 自动调整系统
DDeE(E Automatic Clearing House 自动票据交换所
50n}my'2h automatic exchange rates accumulation system 自动化汇率累集系统
F]_cbM{8/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
a$JLc a automatic teller machine [ATM] 自动柜员机
\ZH&LPAY autopay 自动转帐
qZ X/@Yxz available assets 可用资产
Gw LFL.Ke available fiscal reserve 现存财政储备
o#D.9K( available profit 可用利润
G oE
'L Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^Z}O b= .G average 平均；平均数；海损
VKW|kU7Cs$ average basic salary 平均基本薪金
}}T,W.#%u average consumer expenditure 平均消费开支；一般消费开支
Jpj!rXTX* average cost 平均成本
W?z #pV+jt average cost of land production 增辟土地平均成本
H%}IuHhN) average daily turnover 平均每日成交额
Y*LaBxt Q average daily wage rate 平均每日工资率
X_ ?97iXjx average expenditure pattern 平均开支模式
/:[2'_Xl average growth rate 平均增长率
H{(]9{ average net fixed assets 固定资产平均净值
I1"MPx{ average of relatives 相对价格平均数
F
L=,YP average price 平均价格
6`\ ya@ average propensity to consume 平均消费倾向；一般消费倾向
ll<NIdf\r average propensity to save 平均储蓄倾向；一般储蓄倾向
-]S.<8<$ average rate 平均率
G>z,#Xt average revenue 平均收入；平均收益
`G$1n#& average stock 平均库存；平均存货
_*6v|Ed? average yearly rent 平均年租
k\7:{ y@, avoidance of double taxation 避免双重课税
X Dz5b., avoidance of tax 避税
