A:
MD^,"!A A share Ａ股；甲类股份
@T Ha [|(S abatement of tax 减税；减扣免税额
%:v<&^oDlm ABN AMRO Bank N.V. 荷兰银行
?>Ngsp>-P above-the-line expenditure 线上项目支出；经常预算支出
2?{'(i ay above-the-line receipt 线上项目收入；经常预算收入
nTl2F1(sV7 ABSA Asia Limited 南非联合亚洲有限公司
6>]w1
H absolute change 绝对数值变更
;0U*N &
f absolute expenditure 实际开支
HbRvU}C1 absolute guideline figure 绝对准则数字
iB|htH'T absolute interest 绝对权益
nV`U{}x absolute order of discharge 绝对破产解除令
DL<;qhte absolute profit margin 绝对利润幅度
U&ytZ7iB absolute value 实值；绝对值
>=4(' absolutely vested interest 绝对既得权益
f92z/5%V absorbed cost 已吸收成本；已分摊成本
osl\j]U8 absorption 吸收；分摊；合并
2qot(Zs1i absorption rate 吸收率；摊配率；分摊率
,+ 5:}hR+ ACB Finance Limited 亚洲商业财务有限公司
d'"|Qg_' acceptable form of reciprocity 合理的互惠条件
wX5q=I acceptable rate 适当利率；适当汇率
$A`m8?bY acceptance agreement 承兑协议
dVUe!S` acceptance for honour 参加承兑
W4,'?o acceptor 承兑人；接受人；受票人
-p?&vQDo ` acceptor for honour 参加承兑人
CBv0fQtL accident insurance 意外保险
PXyv);#Q` Accident Insurance Association of Hong Kong 香港意外保险公会
):[}NDm C accident insurance scheme 意外保险计划
p|(SR ~;6 accident year basis 意外年度基准
HB{'MBs accommodation 通融；贷款
OD9z7*E@ accommodation bill 通融票据；空头票据
!,dp/5
V accommodation party 汇票代发人
mITNx^p4f account balance 帐户余额；帐户结余
d@p#{ - account book 帐簿
vz~Oi account collected in advance 预收款项
@mJ~?d95v account current book 往来帐簿
Mg2 e0}{ account of after-acquired property 事后取得的财产报告
Ta[\B WR2 account of defaulter 拖欠帐目
)3)7zulnXH account payable 应付帐款
L+*:VP6WD account payee only [A/C payee only] 只可转帐；存入收款人帐户
R+U$;r8l account receivable 应收帐款
hbg$u$1`, account receivable report 应收帐款报表
/wax5FS'I, account statement 结单；帐单；会计财务报表
KZTLIZxI- account title 帐户名称；会计科目
' '(rC38 accountant's report 会计师报告
u>]3?ty` Accountant's Report Rules 会计师报告规则
jo^c> ur accounting and auditing procedure 会计与审计程序；会计与核数程序
|Iw glb!k Accounting Arrangements 《会计安排》
|lcp
(u*u accounting basis 会计基础
`/Rqt+C accounting by Official Receiver 破产管理署署长呈交的帐目
, /%'""`w Accounting Circular 《会计通告》
<=V{tl accounting class 会计类别
`KN>0R2k accounting date 记帐日期；会计结算日期
d]Y;rqju e accounting for money 款项核算
MI'"Xzp{s Accounting Officer 会计主任
Lg~C:BN F accounting period 会计报告期；会计期
C[}UQod0 accounting policy 会计政策；会计方针
j !w{ accounting practice 会计惯例
Gx8!AmeX accounting principle 会计准则
y|)VNnWM accounting record 会计记录
.$H"j> accounting report 会计报告
,<* I5: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
n0!2-Q5U)h Accounting Society of China 中国会计学会
x+j@YWDpG" accounting statement 会计报表
*/l;e<E accounting system 会计制度；会计系统
aG83@ ABx accounting transaction 会计事项；帐务交易
"a= Hr4C*r accounting treatment 会计处理
I/XSW # accounting year 会计年度
FuBt`H accretion 增值；添加
v7SYWO# accrual 应计项目；应累算数目
9(J,&)J accrual basis 应计制；权责发生制
n| {#5# accrual basis accounting 应计制会计；权责发生制会计
SDC'S]{ew accrue 应累算；应计
[{Jo(X accrued benefit 应累算利益
:-5[0Mx= accrued charges 应计费用
W;yc)JB accrued cumulative preference share dividend 应累算的累积优先股股息
I`_I^C3 accrued expenses 应累算费用
Y X^c}t}U accrued interest payable 应付利息；应计未付利息
[8a (4] 4 accrued interest receivable 应收利息；应计未收利息
s~].iQJ{B accrued right 累算权益
W2#<]]- accruing profit 应累算的利润
[#C6K ' accumulated fiscal reserve 累积财政储备
vX\9#Hj accumulated profit 累积利润；滚存溢利
>x Jz V accumulated reserve 累积储备
~f(5 l. accumulation of surplus income 累积收益盈余
/wLGf]0 acquired assets 既得资产
W-l +%T! acquisition 收购；购置；取得
xa@$cxt acquisition cost 购置成本
X!qK[b@ Z acquisition expenses 购置费用
o0]YDX@T acquisition of 100% interest 收购全部股权
nj'5iiV`] acquisition of control 取得控制权
5XUm} D$ acquisition of fixed assets 购置固定资产
Xg96I: r'p acquisition of shell “买壳”
: Y\ ~[Y acquisition price 收购价
**L&I5Hhm act of God 天灾
p X{wEc6 } acting partner 执事合伙人
1,%`vlYv active market 买卖活跃的市场；交投畅旺的市场；旺市
F5qA!jZ1] active partner 积极参与的合伙人
\1jThJn active trading 交投活跃
yAryw{( actual circulation 实际流通
)gEE7Ex? actual cost 实际成本
?a3 w By actual expenditure 实际开支；实际支出
$j .;$~F actual income 实际入息；实际收入；实际收益
. s9E
+1 actual market 现货市场
A{
~D_q actual price 现货价；实际价格
-n&&d8G^s actual profit 实际利润
0#9H;j<Op actual quotation 实盘；实际价位；实际报价
wKLY yetM! actual year basis 按实际年度计算
e{@RBYX@+c actuals 实货
ea"X$<s>- actuarial investigation 精算调查
1hY| XZ%qd actuarial principle 精算原则
| J3'#7 actuarial report 精算师报告
AN Fes*8j Actuarial Society of Hong Kong 香港精算学会
IQ @9S actuarial valuation 精算师估值
S>0%jCjW actuary 精算师
B {`adq?pW ad referendum agreement 暂定协议；有待覆核的协定
Q?i_Nl/| ad valorem duty 从价税；按值征税
/"8e, ad valorem duty system 从价税制
|@iM(MM[? ad valorem fee 从价费
OUi;f_*[r ad valorem tariff 从价关税
=|]h-[P' additional allowance 额外免税额
5[jcw` additional amount for unexpired risk 未过期风险的额外款额
B1 8B wY additional assessable profit 补加应评税利润
P|<V0
Vs. additional assessment 补加评税
"00j]e. additional commitment 额外承担
~j'D%:[+VH additional commitment vote 额外承担拨款
1`K-f
m) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Q;$k?G=l additional dependent parent allowance 供养父母额外免税额
xrPZy*Y, additional provision 额外拨款
YWK0.F,8a additional stamp duty 附加印花税
P +o"]/7U additional tax 补加税罚款；补加税款
G 0UaE1n Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/AD&z?My+E adjudged bankrupt 被裁定破产
j~k,d.17M adjudicated bankrupt 裁定破产人
/e0B$UymFu adjudication fee 裁定费；评定印花税额手续费；评估契据费
\ R<MQ#
x adjudication of bankruptcy 裁定破产；宣告破产
#{}?=/nJ~- adjudication of insolvency 裁定无力偿还债务
(<eLj Q adjusted actual 经调整的实数；调整后的实数
>+a\BK"k adjusted current assets 经调整的流动资产；调整后的流动资产
;_I>`h"r adjusted figure 经调整的数字；调整后的数额
]&%KU)i? adjusted liabilities 经调整的负债；调整后的负债
(N9-YP?qm adjusted loss 经调整的亏损；调整后的亏损
JB~^J5#[Oh adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
o'#& =h$_ adjusted profit 经调整的利润；调整后的利润
KSPa2>lz? adjusted surplus 经调整的盈余额；调整后的盈余额
gB'ajX=OA/ adjusted value 经调整的价值；调整后的价值
y''~j<' adjustment 调整；修订；理算〔保险〕
;
BN81; adjustment centre 调剂中心
| Gf<Ql_.4 adjustment lag 调整过程的时间差距；调整时差
d/7R }n^ adjustment mechanism 调整机制
T/3LJGnY adjustment of loss 亏损调整
vTK%4=|1}! adjustment process 调整过程；调整程序
lg aSIXDK adjustment range 调整幅度
#"N60T @ administered exchange rate 受管制汇率
$pES>>P Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[ =>=5'- administration expenses 行政费用
_ p\L,No administration fee 手续费；行政费
YGo?%.X administration in bankruptcy 破产管理
4u:SE administration order 遗产管理令
}gkLO
TJ/, administrator 管理人；遗产管理人
;d6Dm)/( administrator of the estate 遗产管理人
8gP1]xD admission of debt 债项承认书
r%.k,FzGZY admission of proof 接纳债权证明
0 V1GX~2 advance 放贷款项；垫付款项；预支款项；预付款项
TmG);B} advance account 暂支帐目；预付款帐户
?XHQdN3e advance compensation 预付补偿金
e]R zvWq advance from shareholder 股东垫款
a<<4gXx advance pending reimbursement 预支以待日后付还
]@#9B>v= advanced economy 先进经济体系
|fgUW. advancement 预付；预付财产
`j>5W<5q\ advances warrant 垫款令
^cYB.oeu advancing 贷出
#hxYB adverse balance 逆差
5skN'*oG adverse exchange 逆汇
9-;-jnDy advertisement addressed to shareholders 在报章刊登的致股东通告
4aS}b3=n advice for collection 托收通知书
dEJqgp}\p advice of drawing 提款通知书；汇票通知书
A9.TRKb=8 advice of payment 付款通知
^O_Z5NbC3 Advisory Committee [Securities and Futures Commission]
spV7\Gs.@ 谘询委员会〔证券及期货事务监察委员会〕
M@cFcyk K Advisory Committee on Diversification 经济多元化谘询委员会
|T|m5V'l affidavit 誓章；遗产申报誓章
mXRkR.zu+ affidavit of no receipt 述明无收款的誓章
4-yK!LR affiliate 联号；联营公司；附属公司
CVfV affiliated company 附属公司；联号；联营公司
x(Bt[=,K3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ZM.'W}J{ * affordability 负担能力
PQ 4mNjXN African Development Bank [AfDB] 非洲开发银行
f;{Q ~ after-acquired property 事后取得的财产
3 + 6Ed;P after-hours dealing 市后交易
1p}Wj*mc after-tax profit 税后盈利；税后利润；税后溢利
l{[@A hb}? agency agreement 代理协议
'0HOL)cIz agency expenses 代理机构的开支
O-(V`BZe agency fee 代理费
.?45:Ey~g Agency Law 《代理法》
QOB^U-cW agent 代理人；承销人
I\Op/`_=E agent of company 公司代理人
Gm|-[iUTG] agent's fee 代理人费；经纪费
]= ~dyi aggregate 总计；总数；总体数字
OS z71;j aggregate amount 总款额；总额
8gS7$ EH' aggregate assets and liabilities 总体资产与负债
>of34 C"DI aggregate at constant price 按固定价格计算的总体数字
zgw ez$ aggregate demand 总需求
T?7u
[D[[ aggregate gross position 总持仓量
*BsK6iVb aggregate limit 总限额
Hm2Y%
4i% aggregate of salaries tax 合计薪俸税
1[!:|= aggregate performance 总体表现；总体业绩
g6,D Bkv2 aggregate supply 总体供应
<O1R*CaP aggregate surplus 总盈余
sy"}25s aggregate total 整体总额
3 k1e aggregate value 总值；合计价值
17s~mqy aggregated basis 合计基准
'`2KLO>! aggregated net chargeable income 合计应课税入息实额
Y}ogwg& aggregation 合并计算；合计；总和
jri"# H aggregation of incomes of husband and wife 夫妇入息合并计算
!eF(WbU0 aggregation of property 财产的总和
7X>IS#W] agio 差价；贴水
q_b!+Y 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》
< A,V/'] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*5fe B# 《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》
@su<h\) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
&D<R;>iI 《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》
` g] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.ck?JXg 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!l%: agreement for a settlement 授产协议
sT)>Vdwf_ agreement for assignment 转让协议
WE) *~5 agreement for sale 售卖协议；买卖协议
*~^63Nx! agreement for sale and purchase 买卖协议
b > D agreement for the payment of interest 支付利息协议
uVEJV |^/ agreement for the repayment of money 还款协议
27SHj9I agreement of reinsurance 再保险协议
RIMSXue*Ha Agricultural Bank of China 中国农业银行
I8bM-k):9R air passenger departure tax 飞机乘客离境税
P{o)Ir8Tt Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^QS`H@+Z airport tax 机场税
l)NkTZ<] alcohol duty 酒精税
+M-tYE
5n alienation 让与；让渡；转让
2{=]Pf alimony 生活费；赡养费
]E/0iM5 All Ordinaries Index [AOI] 所有普通股指数
=%W:N|k all risks 全险；综合险
Pe _O( All Sales Record for Stock Market 《股票市场成交报告》
, jY:@< n Allied Capital Resources Limited 新联财务有限公司
9B0 ON*` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
.!o]oM
U/ allocation letter 拨款信件
N68mvBe allocation of fund 分配款项；预留款项
2VN].t: allocation of profit 利润分配；溢利分配
hZJ~zx~ allocation warrant 拨款令
ray3gM%JLj allotment 分配；配股
-#ZLu. allotment notice 股份配售通知；配股通知
yNI0Do
2 allotment of shares 股份分配
,6>3aD1w~q allowable 可获宽免；免税的
=z'(FP5!0 allowable business loss 可扣除的营业亏损
VVeJe"!t allowable expenses 可扣税的支出
uPfz'|, allowance 免税额；津贴；备抵；准备金
TE
Z%|5(] allowance for debts 债项的免税额
F vkyp"W3 allowance for depreciation by wear and tear 耗损折旧免税额
S`kOtZ_N n allowance for funeral expenses 殡殓费的免税额
=|? `5 !A allowance for inflation 为通货膨胀而预留的款项；通胀准备金
gzs \C{4D allowance for repairs and outgoings 修葺及支出方面的免税额
qX@e+&4P0 allowance to debtor 给债务人的津贴
99=~vNn alteration of capital 资本更改
NH/A`Wm alternate trustee 候补受托人
KfiSQ!{ amalgamation 合并
?#z$(upQ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Py; 5z ambit of charges 征税范围；收费范围
ve
d]X! amended valuation 经修订的估值
Q a (Sb American Commodities Exchange 美国商品交易所
+?*;#=q American Express Bank Limited 美国运通银行
cACIy yQ American Stock Exchange 美国证券交易所
KL_ /f amortization 摊销
,`HweIq( amount due from banks 存放银行同业的款项
R #wZW&N amount due from banks abroad 存放海外银行同业的款项
,j_js8r amount due from holding companies 控股公司欠款
E; a,]. amount due from local banks 存放本港银行同业的款项
T~E;@weR amount due to banks 银行同业的存款
"
aG6u^ % amount due to banks abroad 海外银行同业的存款
( c s amount due to holding companies 控股公司存款
cr!8Tp;2A amount due to local banks 本港银行同业的存款
P*&[9 )d6 amount due to outport banks 外埠银行同业的存款
'FX M7D amount for note issue 发行纸币的款额
]yPK}u amount of bond 担保契据的款额
L3%frIUd amount of consideration 代价款额
{xZ Y4b2 amount of contribution 供款数额
B/ 4M;G~ amount of indebtedness 负债款额
~0p8joOH amount of principal of the loan 贷款本金额
`]5qIKopL amount of rates chargeable 应征差饷数额
$ )#orZtzr amount of share capital 股本额
"KIY+7@S} amount of sums assured 承保款额
hju^x8
,=m amount of variation 变动幅度
Fe !MA amount of vote 拨款数额
lAN&d;NU6Z amount payable 应付款额
> Z+*tq amount receivable 应收款额
Y+ "1'W Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3'uXU<W! analysis 分析
pbx*Y`v ancillary risk 附属风险
63 oe0T& annual account 周年帐目；周年帐目报表；年度决算；年结
PLz{EQ[cV annual accounting date 年结日期
k?fz @H8D( annual allowance 每年免税额；年积金；年度津贴；年津
j#//U2VdN annual balance 年度余额
A]bQUWt2 annual disposable income 每年可动用收入
%tVU R j annual estimates 周年预算
(,I:m[0 annual fee 年费
C'I&< annual general meeting 周年大会
sx#O3*'>1 annual growth rate 年增率；每年增长率
76w[X=Fv annual long-term supplement 长期个案每年补助金
TDo)8+.2 z annual pensionable emolument 可供计算退休金的年薪
) h]+cGM annual report 年报
7z;2J;u`n Annual Report on the Consumer Price Index 《消费物价指数年报》
<W0(!<U annual return 周年报表；周年申报表；每年报税表格
??/b I~Sd Annual Return Rules 《周年报表规则》
zx$YNjeV annual review of consumer prices 每年消费物价回顾
Jq0sZ0j annual roll-forward basis 逐年延展方式
M+&~sX*a annual salary 年薪
RnH?95n?{ annual statement 年度报表；年度决算表
Xe);LhDC Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Y~}MfRE3z annuitant 年金受益人
%r[`HF> annuity 年金
No7-fX1B annuity contract 年金合约
;{I 9S' annuity on human life 人寿年金
gCg hWg{S antecedent debt 先前的债项
}`w(sec:3 ante-dated cheque 倒填日期支票
|m-N5$\IC anticipated expenditure 预期开支
*y4g\#o. anticipated net profit 预期纯利
nuq@m0t\# anticipated revenue 预期收入
I2/am8!u% anti-inflation measure 反通货膨胀措施
h ; uzbu anti-inflationary stance 反通货膨胀立场
YhH3f VM apparent deficit 表面赤字
zbFy3-R P apparent financial solvency 表面偿债能力
E 3'I; apparent partner 表面合伙人
G u `xJ application for personal assessment 个人入息课税申请书
WHC/'kvF application of fund 资金应用
r-T 1^u application to release as liquidator and to destruct the books of accounts and documents
`<tR fl}qs 申请免除清盘人职务及毁灭帐簿与文件
kqeEm {I appointed actuary 委任精算师
c^w^'< appointed auditor 委任核数师；委任审计师
4pL'c@' appointed trustee 委任的受托人
vl /!w2 appointer 委任人
}[eUAGhDU apportioned pro rata 按比例分摊
3V]dl)en% apportionment 分配；分摊
PY.HZ/#d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
uf?;;wg apportionment formula 分摊方程式
sK%b1 6# apportionment of estate duty 遗产税的分摊
__}SHU0R appraisal 估价；评估
r^Ra`:ca appreciable growth 可观增长
ft/k- 64 appreciable impact 显着影响
]C^ #)7 appreciable increase 可观增长
I;@q`Tm appreciation 增值；升值
mPA)G,^ appreciation against other currencies 相对其他货币升值
GSRf/::I}4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!PI g , appreciation tax 增值税
5 SQ!^1R 9 appropriation 拨款；拨用；拨付
p.:| Z-W$ appropriation account 拨款帐目
RZxh"lIo Appropriation Bill 拨款法案
a?W5~ ?\9 appropriation-in-aid system 补助拨款办法
;SXkPs3q approved assets 核准资产
+^9^)Ur| approved basket stock 认可一篮子证券
: ?f+* approved budget 核准预算
)Cd w_Yx approved charitable donation 认可慈善捐款
L!JC)p. approved charitable institution 认可慈善机构
c%5P|R~g]p approved currency 核准货币；认可货币
f_ MK4 approved estimates 核准预算
Ihf>FMl: approved estimates of expenditure 核准开支预算
?sHZeWZ( approved overseas insurer 核准海外保险人
g} `g>&l5 approved overseas trust company 核准海外信托公司
"vk]y approved pooled investment fund 核准汇集投资基金
gbMA-r:IC approved provident fund scheme 认可公积金计划
< J d!`$ approved provision 核准拨款
-+){ ;, approved redeemable share 核准可赎回股份
/cClV" S*G approved regional stock 认可地区性证券
#eYYu2ND approved retirement scheme 认可退休金计划
'Qt[ cW approved subordinated loan 核准附属贷款
D<v<
: arbitrage 套戥；套汇；套利
:'r*
5EX arbitrageur 套戥者；套汇者
|gV~U~A] arbitrary amount 临时款项
3\Amj}RJ arrangement 措施；安排；协定
iJOoO"Ai arrears 欠款
n_{&dVE arrears of pay 欠付薪酬
uyEk 1)HC arrears of revenue 逾期未收税款；逾期未收的帐项
QV."ZhL5 = articles of association 组织章程；组织细则；组织章程细则
KF&8 l/f Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Pac ^=|h<q ascertainment of profit 确定利润
Y1lUO[F j "Asia Clear" “亚洲结算系统”
\X
%#-y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Sc k!w 3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
'R1C-U3w, Asian Development Fund [ADF] 亚洲发展基金
0VvY(j:hp Asian dollar bond 亚洲美元债券
D;JZ0." Asian dollar market 亚洲美元市场
M"]?'TMfXc Asian dollar rate 亚洲美元利率
<]?7 1{7X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ip{hg,> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
# N3*SE asked price 沽盘；喊价；索价；卖方报价
hg12NzbK assessable income 应评税入息
y:\<FLR}j assessable loss 应评税亏损
T} \>8EEG assessable profit 应评税利润
!l dE9 . assessable value 应评税值
~98q1HgS]D assessed profit 估定利润
#U 0| j?!D assessed value 经评估价值
T.De1 Q| assessment 评税；评定；估价；评税单
~7aD#`amU assessment number 评税编号；估价编号
)Fd)YJVR assessment of additional tax 补加税评税
]pNM~, assessment of performance 业绩评估；实绩评价
;PVE= z+y Assessor 评税主任
yVzV] &k asset price bubbles 资产价格泡沫
&H+ wzx< asset-backed securities 具资产保证的证券
o?O ZsA assets accretion 资产增值
lL V D`) assets and liabilities 资产与负债
s]yZ<uA assets betterment statement 资产递增表；资产改进表
R:P), assets lending 实物放款；有抵押贷款
4qDa: D"5 assets of the company passing on the death 死者去世时转移的公司资产
g&RhPrtl assets pledged as security for liabilities 用作负债抵押的资产
`Zp*? assets portfolio 资产投资组合
(M;d*gN r assets price 资产价格
5<X"+`=9 assets quality 资产质素
?p6@uM\Q7 assets realization 资产变现
8Ud.t =2 assets refinancing arrangement 资产再集资安排
3q'nO-KJ assets securitization 资产证券化
ral=`/p assets situated outside Hong Kong 在香港以外地方的资产
qKXg'1#E ) assets stripping 削减资产；拆卖资产
1grcCL
q assets value 资产值
Y".? j5f? assignee 承让人
Mb_"M7 assignment 转让；转让书；转让契
%Lx#7bR U assignment of interest 权益转让
1$))@K-I assignment of letters patent and trade mark 专利证书及商标转让
Q~^v=ye assignment of property 物业转让；物业转让书
&hVf= We assignment right 转让权
a@ |`!<5 assignor 转让人
tZ) ,Z< associate 有联系的人；有关连人士；相联者；合伙人；联系人
DFfh!KKR$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Dt5AG associate member 附属会员
% eF=;q associated body corporate 相联法人团体
k FRVW+ associated company 相联公司；联属公司
ci%$So 2# associated corporation 相联法团
WjVm{ 7 ?{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
[ )X( Qtk 公认会计师公会〔英国〕
Z>`frL Association of Futures Exchange Brokers 香港期货经纪协会
X$%[%q8qg Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Hj-n
'XZ association of underwriters 承保人组织
G{pF! q assumption of control 接管
U &^(%W# assurance 担保；保险；转易；转易书
@0:Eg 1- assurance of interest 权益的转易
[C
ezz5 at 19XX price 按一九ＸＸ年价格计算
Oxu}W%BF* at a discount 按赔价计算；按贴水价格计算；打折扣
~A/v P- at a premium 按溢价计算；按升水价格计算
<qoc)p=__ at call 通知付款；按通知
NxH%%>o> at constant market price 按固定市价计算
xE_~.EoB at constant price 按固定价格计算
</9c=GoJ at cost 按成本计算
BDL[C<d( at current market price 按当时市价计算；按现时市价计算
(eT9N_W at current price 按当时价格计算；按现时价格计算
5!i\S[: at factor cost 按要素成本计算；按生产要素成本计算
&6GW9pl[ at money-of-the-day price 按付款当日价格计算
4D.h~X4 at or better 按指定或较佳价位〔买卖指令〕
,~ =+]9t at par 按面值计算；平价
abV Ei[nP at sight 见票即付
X.e4pLwGK at the close 按收市盘
uf )!SxT at the opening 按开市盘
Ayw {I#" attestation 见证；见证条款
c[6<UkH7 at-the-money option 平价期权
Zz|et206 attorney 受权人；受托代表人
}!kvoV)]1 attornment 新拥有人承认书
7O r?$ attributable profit 可归属利润
3 cqc< attributable share value 可归属股份价值
M%13b$i~f Auckland Stock Exchange 奥克兰证券交易所
J"eE9FLM auction 拍卖
0CeBU(U+|R auctioneer 拍卖商
NljcHe}Qy audit 审计；核数
!{ r@ H+Kf Audit Commission 审计署
'cN3Vv k Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9$sx+=( 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〕
1b7 Q-elG audit review 帐目审查
06af{FXsGb Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
G`v(4`tA audited account 审计帐目；经审计的帐目
uMFV^&ZF audited annual account 经审计的周年帐目
BC%V<6JBu( audited balance sheet 经审计的资产负债表
Y>i
Qp/k: auditor 核数师；核数主任；审计师
%B>> J% auditor's certificate 核数师证明书；审计师证明书
#3C] " auditor's report 核数师报告；审计师报告
\!)1n[N Aussie bond 澳元债券
LqQ&4I austerity budget 紧缩预算
V'N]u (^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\ 0F
ey9c Australia All Ordinaries Index 澳洲所有普通股票指数
3 lKBwjW Australian Dollar [AUD] 澳元
CTB
qX Australian Options Market 澳大利亚期权市场
30cb+)h( Australian Securities Commission 澳洲证券事务监察委员会
"f!H[F1~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0#sf,ja> Australian Stock Exchange 澳大利亚证券交易所
bhjJH,%_> Austrian Schilling [ATS] 奥地利先令
r*Z p-} authentication 认证；鉴证
pr \OjpvD authority to purchase 委托购买证；委购书
78'3&,+si authorization 认可；核准；授权；授权书
N,ihQB5 authorization by direction 指示授权
Xj 6 ?,J authorization by instruction 指令授权
s=&x%0f% authorization by warrant 令状授权
`g'9)Xf4KT authorization of unit trust 单位信托的认可
TwZmZE ?! authorized agent 指定代理人
G{'`L)~3N authorized capital 法定资本
NW*$+u%/R authorized clerk 出市员
XJ1<!tl authorized dealer 认可交易商
;: ~-=\ authorized financial institution 认可财务机构
l\bgp3.+ authorized fund 认可基金
CDFX >>N authorized fund house 获授权的基金公司；认可基金公司
;3O=lo:$~ authorized institution 认可机构
^hwTnW9Z1: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;`Wh^Qgi authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}@A{'q5y authorized insurer 获授权保险人；获认可承保人
>@|XY< authorized investment 特准投资项目
sc# q03 authorized person 获授权人
| /RZGC4 authorized representative 获授权代表
u$V@akk authorized share capital 法定股本
mk`#\=GE automated quotation system 自动报价系统
UTxqqcqEny Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
y =e|W=<D& 自动交易系统〔香港期货交易所有限公司〕
Tml>>O automatic adjustment mechanism 自动调整机制
hLSas#B> automatic adjustment system 自动调整系统
G8 CM Automatic Clearing House 自动票据交换所
JN<u4\e{-& automatic exchange rates accumulation system 自动化汇率累集系统
X./7b{P ax Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&Y8S! W@4 automatic teller machine [ATM] 自动柜员机
d+6-t e n autopay 自动转帐
qJJ~# W) available assets 可用资产
&Ht5!zuW, available fiscal reserve 现存财政储备
V53iWWaFe available profit 可用利润
lT- LOu| Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!-|{B3"6 average 平均；平均数；海损
fJOA5( average basic salary 平均基本薪金
&n2dL->*# average consumer expenditure 平均消费开支；一般消费开支
R` >z>!) average cost 平均成本
}woN I average cost of land production 增辟土地平均成本
.5YW >P V average daily turnover 平均每日成交额
{# TZFB average daily wage rate 平均每日工资率
5m a(~5 average expenditure pattern 平均开支模式
g 5hMZPOmP average growth rate 平均增长率
K2oyHw<mk average net fixed assets 固定资产平均净值
s#C~HK average of relatives 相对价格平均数
05[k@f$n average price 平均价格
,=t}|!jx average propensity to consume 平均消费倾向；一般消费倾向
{edjvPlk average propensity to save 平均储蓄倾向；一般储蓄倾向
kiR+ Dsl average rate 平均率
a L0,=g% average revenue 平均收入；平均收益
<.c#l': average stock 平均库存；平均存货
p> 0n~e average yearly rent 平均年租
y(Ck j" avoidance of double taxation 避免双重课税
`Ct fe8 avoidance of tax 避税
