A:
s/'h LkxI A share Ａ股；甲类股份
T/.y(8!0I8 abatement of tax 减税；减扣免税额
yA )+- ABN AMRO Bank N.V. 荷兰银行
{*P 7) above-the-line expenditure 线上项目支出；经常预算支出
9(gOk above-the-line receipt 线上项目收入；经常预算收入
OG$iZiuf ABSA Asia Limited 南非联合亚洲有限公司
E$z q8-p| absolute change 绝对数值变更
{( : ) absolute expenditure 实际开支
/ P:W Q* absolute guideline figure 绝对准则数字
Ku\#Wj|YrP absolute interest 绝对权益
J+*Y)k absolute order of discharge 绝对破产解除令
^*~u4app absolute profit margin 绝对利润幅度
_EBDv0s absolute value 实值；绝对值
o_+Qer=O6 absolutely vested interest 绝对既得权益
H"
g& absorbed cost 已吸收成本；已分摊成本
_A0avMD} absorption 吸收；分摊；合并
c!FjHlAnP absorption rate 吸收率；摊配率；分摊率
J_br%AG<p ACB Finance Limited 亚洲商业财务有限公司
H;8]GE2n acceptable form of reciprocity 合理的互惠条件
,rPyXS9Sa{ acceptable rate 适当利率；适当汇率
OL+40 J acceptance agreement 承兑协议
>qGR^yvb acceptance for honour 参加承兑
1|$Rzt%ge acceptor 承兑人；接受人；受票人
\$Qm2XKrK acceptor for honour 参加承兑人
g. VIe accident insurance 意外保险
;,hoX6D$ Accident Insurance Association of Hong Kong 香港意外保险公会
tg`!svL! accident insurance scheme 意外保险计划
2Mi;}J1C{ accident year basis 意外年度基准
i'LTKj accommodation 通融；贷款
* bC^X' accommodation bill 通融票据；空头票据
+s 0Bt ' accommodation party 汇票代发人
/XK`v=~(l{ account balance 帐户余额；帐户结余
|*| a~t account book 帐簿
`r bqYU0 account collected in advance 预收款项
lNPbU ~k account current book 往来帐簿
OmuZ 0@ . account of after-acquired property 事后取得的财产报告
vF\zZ< R/ account of defaulter 拖欠帐目
Qy,qQA/ account payable 应付帐款
Wb(0Sz k; account payee only [A/C payee only] 只可转帐；存入收款人帐户
&\br_ account receivable 应收帐款
$7
Uk;xV account receivable report 应收帐款报表
xR%ayT. account statement 结单；帐单；会计财务报表
e-av@a3 account title 帐户名称；会计科目
s+~Slgl accountant's report 会计师报告
L2A#OZZu Accountant's Report Rules 会计师报告规则
0cU^ue% accounting and auditing procedure 会计与审计程序；会计与核数程序
_NW OSt Accounting Arrangements 《会计安排》
cCCplL accounting basis 会计基础
DLM9o3/*J accounting by Official Receiver 破产管理署署长呈交的帐目
8-l Y6M\R\ Accounting Circular 《会计通告》
*N+aZV}`Z accounting class 会计类别
W5uI(rS<6 accounting date 记帐日期；会计结算日期
+Y[+2=lO accounting for money 款项核算
=5eDT~=2{U Accounting Officer 会计主任
=KD*+.'\/ accounting period 会计报告期；会计期
6b)UoJxj accounting policy 会计政策；会计方针
1g.9R@Kc$ accounting practice 会计惯例
\gXx{rLW accounting principle 会计准则
1qN9bwRO accounting record 会计记录
*\vc_NP] accounting report 会计报告
3k0%H]wt Accounting Services Branch [Treasury] 会计事务部〔库务署〕
bj^m<} Accounting Society of China 中国会计学会
u Q1;+P:L accounting statement 会计报表
*0zH5c accounting system 会计制度；会计系统
xT8" +} accounting transaction 会计事项；帐务交易
8H b|'Q|^ accounting treatment 会计处理
'$^ F. 2 accounting year 会计年度
ml 2z accretion 增值；添加
>Tx;<G accrual 应计项目；应累算数目
PFw "ICs accrual basis 应计制；权责发生制
)5OU!c accrual basis accounting 应计制会计；权责发生制会计
1dO8[5uM7a accrue 应累算；应计
aH"c0 A accrued benefit 应累算利益
?d)|vX3Uf accrued charges 应计费用
EKD >c$T^ accrued cumulative preference share dividend 应累算的累积优先股股息
Z.(x|Q9 accrued expenses 应累算费用
C(Y6 t1 accrued interest payable 应付利息；应计未付利息
/Q_\h+ ` accrued interest receivable 应收利息；应计未收利息
RV(z>X M accrued right 累算权益
m~B=C>r}t accruing profit 应累算的利润
DNe^_v)]| accumulated fiscal reserve 累积财政储备
$O -, :<HY accumulated profit 累积利润；滚存溢利
{ "c,P:S] accumulated reserve 累积储备
__c_JU accumulation of surplus income 累积收益盈余
]~ M
-KT acquired assets 既得资产
L?(rv.lb acquisition 收购；购置；取得
Bb `^ ,?m acquisition cost 购置成本
rI789 q acquisition expenses 购置费用
[DE w:% acquisition of 100% interest 收购全部股权
m m`3-F| acquisition of control 取得控制权
Tq8r
SZi acquisition of fixed assets 购置固定资产
N9<eU!4> acquisition of shell “买壳”
lukV
G2wDL acquisition price 收购价
#"JU39 e act of God 天灾
/ GaR& acting partner 执事合伙人
~MO C r active market 买卖活跃的市场；交投畅旺的市场；旺市
k 'b|#c9c active partner 积极参与的合伙人
:i$Z active trading 交投活跃
Fgk/Ph3r actual circulation 实际流通
%"2B1^o> actual cost 实际成本
PBv43uIL actual expenditure 实际开支；实际支出
VA.1J BQ actual income 实际入息；实际收入；实际收益
dp+Y?ufr actual market 现货市场
mY(
_-[W actual price 现货价；实际价格
]H[\~J actual profit 实际利润
U8!njLC actual quotation 实盘；实际价位；实际报价
Hd`RR3J actual year basis 按实际年度计算
e X@q'Zi actuals 实货
Uo
,3 lMr actuarial investigation 精算调查
N!,l4!M\N actuarial principle 精算原则
Hyg?as>}u actuarial report 精算师报告
1gJ!!SHPo Actuarial Society of Hong Kong 香港精算学会
$z]l4Hj actuarial valuation 精算师估值
+pm8;& actuary 精算师
F o6U " ad referendum agreement 暂定协议；有待覆核的协定
Of=z!|l2 ad valorem duty 从价税；按值征税
OHo0W)XUU ad valorem duty system 从价税制
tPH iz% ad valorem fee 从价费
~s_$a8 ad valorem tariff 从价关税
)^+$5OR\c additional allowance 额外免税额
'c D"ZVm1 additional amount for unexpired risk 未过期风险的额外款额
'=@x2`U/ additional assessable profit 补加应评税利润
NU[{oI<a additional assessment 补加评税
BoqW;SG $9 additional commitment 额外承担
r%9Sx:F additional commitment vote 额外承担拨款
@Q!j7I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:u0433z: additional dependent parent allowance 供养父母额外免税额
=I1@ O9}+i additional provision 额外拨款
jp]JF h;3 additional stamp duty 附加印花税
AtOB'=ph* additional tax 补加税罚款；补加税款
ez>@' yhK Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
RT>3\qhZ adjudged bankrupt 被裁定破产
t;'.D @ adjudicated bankrupt 裁定破产人
_HQa3wj adjudication fee 裁定费；评定印花税额手续费；评估契据费
KWo)}m*6 adjudication of bankruptcy 裁定破产；宣告破产
M{QNpoM adjudication of insolvency 裁定无力偿还债务
HPQ ,tlp6j adjusted actual 经调整的实数；调整后的实数
n6}1{\ adjusted current assets 经调整的流动资产；调整后的流动资产
elN3B91\6r adjusted figure 经调整的数字；调整后的数额
zU%aobZ adjusted liabilities 经调整的负债；调整后的负债
;Z*R Cuwg adjusted loss 经调整的亏损；调整后的亏损
d\ f 5\Y 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
{Hv=iVmt adjusted profit 经调整的利润；调整后的利润
!l|Qyk[ adjusted surplus 经调整的盈余额；调整后的盈余额
/[L:ol6;! adjusted value 经调整的价值；调整后的价值
.8m)^E T adjustment 调整；修订；理算〔保险〕
:\Z0 ^{ adjustment centre 调剂中心
"e"`Or adjustment lag 调整过程的时间差距；调整时差
S} /CzQ adjustment mechanism 调整机制
S}E@*t2 h adjustment of loss 亏损调整
+}Pa/8ybJ adjustment process 调整过程；调整程序
2~)]E#9 adjustment range 调整幅度
))N^)HR administered exchange rate 受管制汇率
lI 8"o>-~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
mx yT==E administration expenses 行政费用
U PC& O administration fee 手续费；行政费
K&*FI (a administration in bankruptcy 破产管理
1jyWP#M# administration order 遗产管理令
r4s R5p]| administrator 管理人；遗产管理人
8z-Td- R6 administrator of the estate 遗产管理人
83a
Rq&(R admission of debt 债项承认书
9maw+ c!~ admission of proof 接纳债权证明
gyK"#-/_d advance 放贷款项；垫付款项；预支款项；预付款项
K*<n<;W advance account 暂支帐目；预付款帐户
9=SZL~#CE advance compensation 预付补偿金
[xC
(t]S- advance from shareholder 股东垫款
L{ -w9(S`i advance pending reimbursement 预支以待日后付还
O\w%E@9Fh advanced economy 先进经济体系
(L jY<dQO advancement 预付；预付财产
u+'=EGl advances warrant 垫款令
[F%\1xh advancing 贷出
%YXC-E3@O adverse balance 逆差
w~9gZ&hdp adverse exchange 逆汇
Z%Gvf~u advertisement addressed to shareholders 在报章刊登的致股东通告
OW>U 5 \q advice for collection 托收通知书
TwN8|ibVmP advice of drawing 提款通知书；汇票通知书
-h _v(s2 advice of payment 付款通知
#E1*1E Advisory Committee [Securities and Futures Commission]
5c#L6 dA) 谘询委员会〔证券及期货事务监察委员会〕
K^S#?T|[9 Advisory Committee on Diversification 经济多元化谘询委员会
k[p affidavit 誓章；遗产申报誓章
F-Ea85/K@4 affidavit of no receipt 述明无收款的誓章
;H^!yj5H affiliate 联号；联营公司；附属公司
4Zq5 affiliated company 附属公司；联号；联营公司
Xw%z#6l affirmation [estate duty] 非宗教式宣誓〔遗产税〕
- <sXvn affordability 负担能力
x>@UqU JV African Development Bank [AfDB] 非洲开发银行
VtVnht1 after-acquired property 事后取得的财产
&~& i > after-hours dealing 市后交易
-4]6tt'G after-tax profit 税后盈利；税后利润；税后溢利
]k 8XLgJ agency agreement 代理协议
+ y^s
6j} agency expenses 代理机构的开支
w-2]69 $k agency fee 代理费
JTC&_6 Agency Law 《代理法》
TCEb z8ql agent 代理人；承销人
;@L#0 agent of company 公司代理人
ObCwWj^qO agent's fee 代理人费；经纪费
38#(ruv aggregate 总计；总数；总体数字
bQ)r8[o!
aggregate amount 总款额；总额
"@n$(-. aggregate assets and liabilities 总体资产与负债
Dt ?Fs aggregate at constant price 按固定价格计算的总体数字
4c% :?H@2 aggregate demand 总需求
C {) )T5G aggregate gross position 总持仓量
=mZw71, aggregate limit 总限额
/vMpSN|3 aggregate of salaries tax 合计薪俸税
b?$3jOtW aggregate performance 总体表现；总体业绩
gUMUh] j aggregate supply 总体供应
25 (\'484> aggregate surplus 总盈余
m0 P5a% D aggregate total 整体总额
}fhVn;~}8 aggregate value 总值；合计价值
Rz)#VVYC= aggregated basis 合计基准
& mWq'h aggregated net chargeable income 合计应课税入息实额
*8N~ Zmz aggregation 合并计算；合计；总和
Oe27 3Y^e aggregation of incomes of husband and wife 夫妇入息合并计算
"FU|I1Xz aggregation of property 财产的总和
E.}Zmr#H agio 差价；贴水
y.nw6.`MR 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》
V)]&UbEL| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
| @YN\g K; 《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》
*M*k-Z':.* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^j`
vk 《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》
)Q8Q#S Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ei5 S <n 《香港政府和大韩民国政府关于相互促进和保护投资协定》
itP_Vxo/H agreement for a settlement 授产协议
^uj+d"a) agreement for assignment 转让协议
pv T!6+
agreement for sale 售卖协议；买卖协议
\|(;q+n?k agreement for sale and purchase 买卖协议
J +zqu agreement for the payment of interest 支付利息协议
1.!(#I3 agreement for the repayment of money 还款协议
k\lj<v<vD agreement of reinsurance 再保险协议
\!PC:+u J Agricultural Bank of China 中国农业银行
fZZ!kea[ air passenger departure tax 飞机乘客离境税
E'ZWSpP Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~ce.&C7cR airport tax 机场税
p|((r?{ alcohol duty 酒精税
LOA
90.D alienation 让与；让渡；转让
gO5;hd[ l alimony 生活费；赡养费
_:g V7>S? All Ordinaries Index [AOI] 所有普通股指数
J kA~Ol all risks 全险；综合险
+bSv-i - All Sales Record for Stock Market 《股票市场成交报告》
(3-G< E Allied Capital Resources Limited 新联财务有限公司
'G^=>=w|Nv all-items index [Consumer Price Index] 总指数〔消费物价指数〕
H)p{T@ allocation letter 拨款信件
\yxr@z1_b allocation of fund 分配款项；预留款项
lG{J allocation of profit 利润分配；溢利分配
I;7{b\t
Q allocation warrant 拨款令
UJZa1p@L allotment 分配；配股
{R#nGsrt; allotment notice 股份配售通知；配股通知
pM=vW{"I/ allotment of shares 股份分配
2::T, Z allowable 可获宽免；免税的
f`c z @ allowable business loss 可扣除的营业亏损
g R6:J allowable expenses 可扣税的支出
A T% 0i allowance 免税额；津贴；备抵；准备金
OYKV* allowance for debts 债项的免税额
]}B&-Yp allowance for depreciation by wear and tear 耗损折旧免税额
i et|\4A allowance for funeral expenses 殡殓费的免税额
+Lyh F2 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B|Omz:c allowance for repairs and outgoings 修葺及支出方面的免税额
&Ls0!dWC allowance to debtor 给债务人的津贴
RI`A<*>w alteration of capital 资本更改
^R\blJQ<^ alternate trustee 候补受托人
1eJ\CdI amalgamation 合并
%ry>p(-pC( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
w &-r ambit of charges 征税范围；收费范围
}O>IPRZ amended valuation 经修订的估值
''6"Xi|5 American Commodities Exchange 美国商品交易所
6?74l; American Express Bank Limited 美国运通银行
r1\ .Jz American Stock Exchange 美国证券交易所
;?cUF78# amortization 摊销
nQ+{1 C amount due from banks 存放银行同业的款项
MT*b+&1e amount due from banks abroad 存放海外银行同业的款项
& dS+!<3 amount due from holding companies 控股公司欠款
csV1ki/A amount due from local banks 存放本港银行同业的款项
vr ;7p[~ amount due to banks 银行同业的存款
]_Qc}pMF& amount due to banks abroad 海外银行同业的存款
Yl A=?
X amount due to holding companies 控股公司存款
Bm?Ku7}. amount due to local banks 本港银行同业的存款
9qPP{K,Pq2 amount due to outport banks 外埠银行同业的存款
X6;aF ;"5 amount for note issue 发行纸币的款额
Y~C S2%j amount of bond 担保契据的款额
EKt-C_)U amount of consideration 代价款额
eDm,8Se amount of contribution 供款数额
=SdWU}xn2 amount of indebtedness 负债款额
XyI w5
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i^>
RjR amount of rates chargeable 应征差饷数额
*qqFIp^ amount of share capital 股本额
NubD2 amount of sums assured 承保款额
h"'f~KM9a> amount of variation 变动幅度
s. ~SV" amount of vote 拨款数额
4>|5B: amount payable 应付款额
4[#.N
3Y4* amount receivable 应收款额
,^[s4
=3X? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/j^zHrL N analysis 分析
GZ e
)QH ancillary risk 附属风险
?=vwr,ir annual account 周年帐目；周年帐目报表；年度决算；年结
*Dn{MD7,M annual accounting date 年结日期
XkD_SaL} annual allowance 每年免税额；年积金；年度津贴；年津
v
ipmzg(S annual balance 年度余额
>5j/4Ly annual disposable income 每年可动用收入
0TNz Vsu7 annual estimates 周年预算
p$V+IJtO( annual fee 年费
S\,{ qhd annual general meeting 周年大会
ff0B*0 annual growth rate 年增率；每年增长率
3ZVfZf annual long-term supplement 长期个案每年补助金
;~K($_#H annual pensionable emolument 可供计算退休金的年薪
l>]M^=,&7 annual report 年报
tY#^3ac Annual Report on the Consumer Price Index 《消费物价指数年报》
xq{4i|d) annual return 周年报表；周年申报表；每年报税表格
'=2t(@aC Annual Return Rules 《周年报表规则》
U".-C`4v annual review of consumer prices 每年消费物价回顾
c;e ,)$)-| annual roll-forward basis 逐年延展方式
Grqs*V &|g annual salary 年薪
w"e2}iE7 annual statement 年度报表；年度决算表
+!<`$+W Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Jq!($PdA annuitant 年金受益人
k9,"`dk@ annuity 年金
Y}6)jzBV annuity contract 年金合约
UvI!e 4_ annuity on human life 人寿年金
pI!55w| antecedent debt 先前的债项
) ad-s ante-dated cheque 倒填日期支票
w7C=R8^ anticipated expenditure 预期开支
o#Y1Uamkf anticipated net profit 预期纯利
1Y`MJ \9 anticipated revenue 预期收入
Ob+&!XTp?0 anti-inflation measure 反通货膨胀措施
9f @)EKBK anti-inflationary stance 反通货膨胀立场
,>^~u apparent deficit 表面赤字
]]7T5'. apparent financial solvency 表面偿债能力
HfF$ >Z'kM apparent partner 表面合伙人
!d^` YEfE application for personal assessment 个人入息课税申请书
~!;3W!@(E application of fund 资金应用
Nt'5} application to release as liquidator and to destruct the books of accounts and documents
zk]~cG5dT/ 申请免除清盘人职务及毁灭帐簿与文件
K?>&Mr appointed actuary 委任精算师
}u&JX appointed auditor 委任核数师；委任审计师
&-zI7@! appointed trustee 委任的受托人
U}7[8 &k1 appointer 委任人
pGFocw apportioned pro rata 按比例分摊
t0q@]
0B5 apportionment 分配；分摊
7^L &YV W Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
S]N4o'K}q apportionment formula 分摊方程式
"f3>20} apportionment of estate duty 遗产税的分摊
PEWzqZ|!; appraisal 估价；评估
$Yka\tS' appreciable growth 可观增长
8 7Kx7CKF" appreciable impact 显着影响
m "D Ma appreciable increase 可观增长
wnX6XyU H appreciation 增值；升值
_e' mG'P( appreciation against other currencies 相对其他货币升值
^#o.WL%4/B appreciation of the exchange value of Hong Kong dollar 港元汇值上升
u *<
(B appreciation tax 增值税
? Y9?x,x appropriation 拨款；拨用；拨付
%9lxE[/ appropriation account 拨款帐目
l0_V-|x Appropriation Bill 拨款法案
SS`C0&I@p appropriation-in-aid system 补助拨款办法
nAzr!$qbNv approved assets 核准资产
liTr3T`,V approved basket stock 认可一篮子证券
I?"5i8E approved budget 核准预算
9 V&LJhDQ approved charitable donation 认可慈善捐款
N9Ml&*%oX{ approved charitable institution 认可慈善机构
Ua]zTMI approved currency 核准货币；认可货币
sF$m?/Kt approved estimates 核准预算
D 4\I;M^ approved estimates of expenditure 核准开支预算
:q=OW1^k^ approved overseas insurer 核准海外保险人
4Q>F4 v` approved overseas trust company 核准海外信托公司
-%.V0=G(Z approved pooled investment fund 核准汇集投资基金
eBB
D9 SI approved provident fund scheme 认可公积金计划
mm 8O approved provision 核准拨款
{ SfU! approved redeemable share 核准可赎回股份
`g=~u{ 0 approved regional stock 认可地区性证券
*pMA
V [^ approved retirement scheme 认可退休金计划
#5D+XB T approved subordinated loan 核准附属贷款
DkIF vsLK arbitrage 套戥；套汇；套利
H[r0jREK arbitrageur 套戥者；套汇者
lg1D>=(mY arbitrary amount 临时款项
f"Iyo:Wt arrangement 措施；安排；协定
2?j1~ ]DvZ arrears 欠款
,3j7Y5v arrears of pay 欠付薪酬
BP6Shc|C arrears of revenue 逾期未收税款；逾期未收的帐项
wOOPWwk articles of association 组织章程；组织细则；组织章程细则
7h2bL6Y88 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
<c#[.{A}s ascertainment of profit 确定利润
zC rcCr "Asia Clear" “亚洲结算系统”
YO,ldsSz|r Asia Commercial Bank Ltd. 亚洲商业银行有限公司
W}RR_ Gu Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
* QG;KJ % Asian Development Fund [ADF] 亚洲发展基金
s<b7/ ;w' Asian dollar bond 亚洲美元债券
6,PL zZ5 Asian dollar market 亚洲美元市场
brWt Asian dollar rate 亚洲美元利率
=S,<yQJ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Q)>'fZ) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
A3_9 MO
asked price 沽盘；喊价；索价；卖方报价
MeX1y]<It assessable income 应评税入息
B pT&vbY assessable loss 应评税亏损
BXY'%8q _a assessable profit 应评税利润
\Hd B assessable value 应评税值
F!{S eH: assessed profit 估定利润
Vd4osBu{fY assessed value 经评估价值
;"Y6&YP< assessment 评税；评定；估价；评税单
#F@7>hd1 assessment number 评税编号；估价编号
M6 iKl assessment of additional tax 补加税评税
b G)MG0<TT assessment of performance 业绩评估；实绩评价
bSLj-vp Assessor 评税主任
AHGcWS\,X asset price bubbles 资产价格泡沫
R{vPn8X 6g asset-backed securities 具资产保证的证券
8H?AL
RG assets accretion 资产增值
B5G$o{WM assets and liabilities 资产与负债
}^7V^W assets betterment statement 资产递增表；资产改进表
/3]|B%W9 assets lending 实物放款；有抵押贷款
@{uc assets of the company passing on the death 死者去世时转移的公司资产
#EUg b7 assets pledged as security for liabilities 用作负债抵押的资产
{9
O`/| assets portfolio 资产投资组合
+b W| Q>u assets price 资产价格
@_3$(*n$~ assets quality 资产质素
x(=x;X$[^ assets realization 资产变现
cmI#R1\ assets refinancing arrangement 资产再集资安排
ub5hX{uT assets securitization 资产证券化
U@nwSfp:G assets situated outside Hong Kong 在香港以外地方的资产
7g9 ^Jn assets stripping 削减资产；拆卖资产
Ziimz}WHF assets value 资产值
".f:R9- assignee 承让人
5g5NTm`=< assignment 转让；转让书；转让契
GwBQ
p Njy assignment of interest 权益转让
|T *qAJ8c assignment of letters patent and trade mark 专利证书及商标转让
R:N-y."La. assignment of property 物业转让；物业转让书
+ctv]'P _ assignment right 转让权
K5&C}Ey1 assignor 转让人
sfE8b/Z8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
HU9y{H Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(_ah~VnO associate member 附属会员
avu,o associated body corporate 相联法人团体
;!?K.,N:N associated company 相联公司；联属公司
o"[bIXf-h associated corporation 相联法团
$:!T/ *p* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Hw &M2a 公认会计师公会〔英国〕
+;;%Atgn Association of Futures Exchange Brokers 香港期货经纪协会
}8 _9V|E Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
J_ |x^ association of underwriters 承保人组织
y an[{h]EZ assumption of control 接管
_#m qg]W ' assurance 担保；保险；转易；转易书
bq-\'h
f< assurance of interest 权益的转易
:'~ gLW>j at 19XX price 按一九ＸＸ年价格计算
"b4iOp&:= at a discount 按赔价计算；按贴水价格计算；打折扣
(L%q/$ at a premium 按溢价计算；按升水价格计算
X>7]g670@ at call 通知付款；按通知
\*aLyyy3 at constant market price 按固定市价计算
<|3v@ at constant price 按固定价格计算
/g'- *:a at cost 按成本计算
<z 2mNq at current market price 按当时市价计算；按现时市价计算
F*VMS at current price 按当时价格计算；按现时价格计算
W+e*(W|d6 at factor cost 按要素成本计算；按生产要素成本计算
TZNgtR{q
at money-of-the-day price 按付款当日价格计算
N'P,QiR,z< at or better 按指定或较佳价位〔买卖指令〕
.+}o'rU at par 按面值计算；平价
[nIG_j>D-f at sight 见票即付
9X9zIh]JV at the close 按收市盘
QYXx7h r=$ at the opening 按开市盘
'hw@l>1\ 9 attestation 见证；见证条款
5l0rw)
at-the-money option 平价期权
O7'3}P; attorney 受权人；受托代表人
2EwWV 0BS attornment 新拥有人承认书
NqE7 [wH attributable profit 可归属利润
-Jo :+]. attributable share value 可归属股份价值
Cnci%e o Auckland Stock Exchange 奥克兰证券交易所
A 5<Z&Y[ auction 拍卖
iLcadX auctioneer 拍卖商
tkqBCKpDa audit 审计；核数
ZM`P~N1?)g Audit Commission 审计署
a9zph2o-
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
x9A
ZS#e)[ 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〕
zN/~a) audit review 帐目审查
2%C5P0;QX Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7u5\# |yL audited account 审计帐目；经审计的帐目
u%T$X G audited annual account 经审计的周年帐目
%yM'
Z[- audited balance sheet 经审计的资产负债表
N 3p 7 0 auditor 核数师；核数主任；审计师
3H#/u! W auditor's certificate 核数师证明书；审计师证明书
#r)1<}_e# auditor's report 核数师报告；审计师报告
p]z54 ~ Aussie bond 澳元债券
I S8nvx\ austerity budget 紧缩预算
u;ooDIq@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=z1o}ga=EA Australia All Ordinaries Index 澳洲所有普通股票指数
m$mY<Q
Australian Dollar [AUD] 澳元
k5QD5/Ej Australian Options Market 澳大利亚期权市场
' oZn<c` Australian Securities Commission 澳洲证券事务监察委员会
kJi&9
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tr9Y1vxo{ Australian Stock Exchange 澳大利亚证券交易所
&9w%n Austrian Schilling [ATS] 奥地利先令
y<%.wM]-J authentication 认证；鉴证
)] ?egw5 l authority to purchase 委托购买证；委购书
I5 yd )72 authorization 认可；核准；授权；授权书
I=
h4s( authorization by direction 指示授权
0$ 9;p zr authorization by instruction 指令授权
9'#.>Q>0=j authorization by warrant 令状授权
e$+f~~K authorization of unit trust 单位信托的认可
a05:iFoJ authorized agent 指定代理人
*R\/#Y| authorized capital 法定资本
xT?} wF authorized clerk 出市员
6+nMH
+[ authorized dealer 认可交易商
^Z4q1i) JO authorized financial institution 认可财务机构
k-cIb@+" authorized fund 认可基金
FWpN:|X BS authorized fund house 获授权的基金公司；认可基金公司
4: e q{n authorized institution 认可机构
Y:!/4GF authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
xCp+<|1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
?~JxO/K authorized insurer 获授权保险人；获认可承保人
MRg\FR 2>1 authorized investment 特准投资项目
T19 rbL_ authorized person 获授权人
e(=~K@m authorized representative 获授权代表
QB3d7e)8> authorized share capital 法定股本
}d3N`TT automated quotation system 自动报价系统
{_toh/8)r Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#w ,WwL! 自动交易系统〔香港期货交易所有限公司〕
oz0n$`O$/ automatic adjustment mechanism 自动调整机制
R!k<l<9q automatic adjustment system 自动调整系统
R-A'v&= Automatic Clearing House 自动票据交换所
2u*h*/ automatic exchange rates accumulation system 自动化汇率累集系统
YUVc9PV)Ws Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
56=K@$L {F automatic teller machine [ATM] 自动柜员机
:O'C :n<g autopay 自动转帐
Uq]EJu available assets 可用资产
Fwx~ ~"I available fiscal reserve 现存财政储备
2VV[*QI available profit 可用利润
,KhMzE8_a Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
B= =a average 平均；平均数；海损
;;w6b:}-c average basic salary 平均基本薪金
#ON#4WD? average consumer expenditure 平均消费开支；一般消费开支
,;cel^.b average cost 平均成本
}]g 95xT average cost of land production 增辟土地平均成本
]Z$TzT&@% average daily turnover 平均每日成交额
(O_t5<A*X average daily wage rate 平均每日工资率
o(d_uJOB average expenditure pattern 平均开支模式
mU3 Y) average growth rate 平均增长率
+)JNFy - average net fixed assets 固定资产平均净值
'/u:,ar average of relatives 相对价格平均数
`gt&Y- average price 平均价格
or%gTVZ average propensity to consume 平均消费倾向；一般消费倾向
>1a \ %G average propensity to save 平均储蓄倾向；一般储蓄倾向
@W1WReK]f average rate 平均率
przubMt average revenue 平均收入；平均收益
%EVV-n@ average stock 平均库存；平均存货
I`"-$99|t1 average yearly rent 平均年租
"ji$@b_\? avoidance of double taxation 避免双重课税
jW1 YTQ avoidance of tax 避税
