A:
d<4q%y'X{ A share Ａ股；甲类股份
I;Bci m; abatement of tax 减税；减扣免税额
+W9#^ ABN AMRO Bank N.V. 荷兰银行
L\X 2Olfz1 above-the-line expenditure 线上项目支出；经常预算支出
i fbO< above-the-line receipt 线上项目收入；经常预算收入
&(HIBF'O ABSA Asia Limited 南非联合亚洲有限公司
q3R?8Mb absolute change 绝对数值变更
&sJ%ur+G absolute expenditure 实际开支
d5 12Y[ R absolute guideline figure 绝对准则数字
z[ ml;? absolute interest 绝对权益
]Q0+1'yuK absolute order of discharge 绝对破产解除令
p*]nCUs}n absolute profit margin 绝对利润幅度
o9uir"= absolute value 实值；绝对值
(.B+U'6 absolutely vested interest 绝对既得权益
Ndr4e?Xa, absorbed cost 已吸收成本；已分摊成本
0CRk&_ht absorption 吸收；分摊；合并
~b.e9FhdA absorption rate 吸收率；摊配率；分摊率
S4BU ! ACB Finance Limited 亚洲商业财务有限公司
N b@zn0A(; acceptable form of reciprocity 合理的互惠条件
%QrpFE5 V5 acceptable rate 适当利率；适当汇率
>R}p*=J acceptance agreement 承兑协议
9q !./) acceptance for honour 参加承兑
xBi``x2eY acceptor 承兑人；接受人；受票人
]QAMCu(> acceptor for honour 参加承兑人
9 ~$' ? accident insurance 意外保险
@.h|T)Zyr Accident Insurance Association of Hong Kong 香港意外保险公会
q%A.)1<'_ accident insurance scheme 意外保险计划
lGtTZ cg accident year basis 意外年度基准
" )_-L8 accommodation 通融；贷款
V tr5<:eEx accommodation bill 通融票据；空头票据
S^4T#/ accommodation party 汇票代发人
p/!P kKJ account balance 帐户余额；帐户结余
"k T?9& account book 帐簿
wsLfp82 account collected in advance 预收款项
IF$*6
,v.z account current book 往来帐簿
<:U P account of after-acquired property 事后取得的财产报告
<v =T31aS account of defaulter 拖欠帐目
w*"h#^1z account payable 应付帐款
1 ojy _ account payee only [A/C payee only] 只可转帐；存入收款人帐户
T.p:`}Ma account receivable 应收帐款
@Iy&Qo account receivable report 应收帐款报表
)~ l`%+ account statement 结单；帐单；会计财务报表
@-QDp`QtI account title 帐户名称；会计科目
y6S:[Z{~A accountant's report 会计师报告
^w|apI~HSE Accountant's Report Rules 会计师报告规则
c/G]r |k accounting and auditing procedure 会计与审计程序；会计与核数程序
u$ ?t |Ll Accounting Arrangements 《会计安排》
R3=]Av46 accounting basis 会计基础
9n# Em accounting by Official Receiver 破产管理署署长呈交的帐目
![*7HE>}, Accounting Circular 《会计通告》
J# ^oUq accounting class 会计类别
'u{DFMB-A accounting date 记帐日期；会计结算日期
g x~fZOF_ accounting for money 款项核算
k3wAbGp Accounting Officer 会计主任
v}AV IdR accounting period 会计报告期；会计期
d2e4=/ A% accounting policy 会计政策；会计方针
Zr.6J*& ! accounting practice 会计惯例
`upxM0gc accounting principle 会计准则
9c_h+XN?y accounting record 会计记录
vCh/%7+ accounting report 会计报告
k)l^ ;x- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
VU[4 W8f Accounting Society of China 中国会计学会
.;xt{kK accounting statement 会计报表
AH#eoKu accounting system 会计制度；会计系统
=whYo?cE( accounting transaction 会计事项；帐务交易
cc ^ [ u+ accounting treatment 会计处理
y=)xo7 ( accounting year 会计年度
h!L6NS_Q, accretion 增值；添加
zU)Ib<$ accrual 应计项目；应累算数目
4D-4BxN* accrual basis 应计制；权责发生制
H_C X5=Nq^ accrual basis accounting 应计制会计；权责发生制会计
nm ZJ%n accrue 应累算；应计
u`2[V4= L accrued benefit 应累算利益
06#40- accrued charges 应计费用
$ h( B2 accrued cumulative preference share dividend 应累算的累积优先股股息
"2'pS<| accrued expenses 应累算费用
} QqmDK. accrued interest payable 应付利息；应计未付利息
6X@$xe847[ accrued interest receivable 应收利息；应计未收利息
dNL<O accrued right 累算权益
<)
` ?s accruing profit 应累算的利润
Y([YDn accumulated fiscal reserve 累积财政储备
.oNs8._:
accumulated profit 累积利润；滚存溢利
C g! ]x
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h NCoX*icd accumulation of surplus income 累积收益盈余
|NZVm}T acquired assets 既得资产
\Y{^Q7!>:8 acquisition 收购；购置；取得
&m>sGCZ acquisition cost 购置成本
?$#,h30 acquisition expenses 购置费用
nBA0LIb acquisition of 100% interest 收购全部股权
?{
0MF acquisition of control 取得控制权
WTcrfs)T acquisition of fixed assets 购置固定资产
hvS4"% \ acquisition of shell “买壳”
f2y:K6$'l* acquisition price 收购价
(haYY]W\ act of God 天灾
U<*8KiI acting partner 执事合伙人
b&V}&9'[M; active market 买卖活跃的市场；交投畅旺的市场；旺市
I;<aJo6Yl active partner 积极参与的合伙人
EhOy<f[4W active trading 交投活跃
/T_ G9zc actual circulation 实际流通
`IQ76Xl actual cost 实际成本
LZB=vc|3/ actual expenditure 实际开支；实际支出
O*ql!9} E{ actual income 实际入息；实际收入；实际收益
x(Us
O} actual market 现货市场
C;6Nu W actual price 现货价；实际价格
fQ,L~:Y = actual profit 实际利润
I,@ f*o actual quotation 实盘；实际价位；实际报价
: 6*FnKD actual year basis 按实际年度计算
*)jhhw=34 actuals 实货
M;{btu^a actuarial investigation 精算调查
c9eLNVM actuarial principle 精算原则
l?N|Gj;ZFZ actuarial report 精算师报告
7jZ=+2 Actuarial Society of Hong Kong 香港精算学会
;L gxL
Qy; actuarial valuation 精算师估值
s r&hQ actuary 精算师
J}9 I5O ad referendum agreement 暂定协议；有待覆核的协定
DhAQ|SdC f ad valorem duty 从价税；按值征税
A8 0r@)i ad valorem duty system 从价税制
tX$ v)O| ad valorem fee 从价费
|Ts| >"F' ad valorem tariff 从价关税
Jmp%%^ additional allowance 额外免税额
/*+P}__k additional amount for unexpired risk 未过期风险的额外款额
_U"9#< additional assessable profit 补加应评税利润
Whd2mKwiO additional assessment 补加评税
H7 xyK
additional commitment 额外承担
uq>\pO&P additional commitment vote 额外承担拨款
/8(\AuDT additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[a<u cJ additional dependent parent allowance 供养父母额外免税额
&C.{7ZNt additional provision 额外拨款
mct$.{~ additional stamp duty 附加印花税
'T F5CNX additional tax 补加税罚款；补加税款
0 2lI-xHe Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Vk/!_) adjudged bankrupt 被裁定破产
^rmcyy8;g adjudicated bankrupt 裁定破产人
'V=i;2mB* adjudication fee 裁定费；评定印花税额手续费；评估契据费
.FarKW adjudication of bankruptcy 裁定破产；宣告破产
l1&NU'WW adjudication of insolvency 裁定无力偿还债务
_i=431Z40 adjusted actual 经调整的实数；调整后的实数
7$l! f adjusted current assets 经调整的流动资产；调整后的流动资产
._uXK[c7P adjusted figure 经调整的数字；调整后的数额
NEpomE(>x adjusted liabilities 经调整的负债；调整后的负债
]}wo$7pO adjusted loss 经调整的亏损；调整后的亏损
}'y=JV>l adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
q;^Q1[Ari adjusted profit 经调整的利润；调整后的利润
pE<@ adjusted surplus 经调整的盈余额；调整后的盈余额
Eu4-=2!4 adjusted value 经调整的价值；调整后的价值
=peodj^ adjustment 调整；修订；理算〔保险〕
fr\"MP adjustment centre 调剂中心
H} R/_5g adjustment lag 调整过程的时间差距；调整时差
{!lC$ SlJ adjustment mechanism 调整机制
:/c40:[ adjustment of loss 亏损调整
DcO$&)Eb adjustment process 调整过程；调整程序
}-ly'4=l adjustment range 调整幅度
#^+C
k HX administered exchange rate 受管制汇率
wN|;_~h2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
T=EHue$ administration expenses 行政费用
oV)#s! administration fee 手续费；行政费
DHUK_#! administration in bankruptcy 破产管理
, : I:F administration order 遗产管理令
vqC!Ajm administrator 管理人；遗产管理人
LRJY63A administrator of the estate 遗产管理人
"G^Z>Z-` admission of debt 债项承认书
E^)>9f7 admission of proof 接纳债权证明
m zh8<w?ns advance 放贷款项；垫付款项；预支款项；预付款项
{<~oa+" advance account 暂支帐目；预付款帐户
ps DY}y\" advance compensation 预付补偿金
\; 9log<Z advance from shareholder 股东垫款
,eI2#6w|C advance pending reimbursement 预支以待日后付还
m44"qp advanced economy 先进经济体系
XB 8g5AxR advancement 预付；预付财产
V__|NVoOm advances warrant 垫款令
C#^V<:9 advancing 贷出
4@iMGYR9!s adverse balance 逆差
=N 62 ){{ adverse exchange 逆汇
9vQI
~rz? advertisement addressed to shareholders 在报章刊登的致股东通告
lo1<t<w` advice for collection 托收通知书
D#=$? {w advice of drawing 提款通知书；汇票通知书
}#u.Of`6" advice of payment 付款通知
X=8CZq4 Advisory Committee [Securities and Futures Commission]
!CBvFl/v 谘询委员会〔证券及期货事务监察委员会〕
\gB sAZE Advisory Committee on Diversification 经济多元化谘询委员会
@O!BQ^'hk# affidavit 誓章；遗产申报誓章
!O`aaLc affidavit of no receipt 述明无收款的誓章
EO&PabZWR affiliate 联号；联营公司；附属公司
> FVBn;1 affiliated company 附属公司；联号；联营公司
{D c{e5K affirmation [estate duty] 非宗教式宣誓〔遗产税〕
N(6Q`zs affordability 负担能力
>1}RiOd3 African Development Bank [AfDB] 非洲开发银行
:>:F6Db"U after-acquired property 事后取得的财产
FZt a after-hours dealing 市后交易
v%l dg833l after-tax profit 税后盈利；税后利润；税后溢利
N;YAG#'9~_ agency agreement 代理协议
p;y\%i_ agency expenses 代理机构的开支
Y#Vt ZTcT agency fee 代理费
CAbeb+O Agency Law 《代理法》
9J*M ~gKbz agent 代理人；承销人
X
j>?P/=Z agent of company 公司代理人
pR3@loFQ`o agent's fee 代理人费；经纪费
>@Nn_d aggregate 总计；总数；总体数字
UJ/=RBfkJ aggregate amount 总款额；总额
wWVLwp4- aggregate assets and liabilities 总体资产与负债
$
$=N'Q aggregate at constant price 按固定价格计算的总体数字
9JDdOjqo aggregate demand 总需求
]4uY<9VL aggregate gross position 总持仓量
Y<]A 5cm aggregate limit 总限额
w$a iVOjgT aggregate of salaries tax 合计薪俸税
X6T*?t3!9[ aggregate performance 总体表现；总体业绩
8_d>=*( aggregate supply 总体供应
dR9[K4`p/ aggregate surplus 总盈余
#nD]G#>e
aggregate total 整体总额
#FZoi:'Q aggregate value 总值；合计价值
^69ZX61vt aggregated basis 合计基准
8\N`2mPt aggregated net chargeable income 合计应课税入息实额
U_&v|2o#3 aggregation 合并计算；合计；总和
!` A]YcQ aggregation of incomes of husband and wife 夫妇入息合并计算
T{US zMj
aggregation of property 财产的总和
R_vF$X'O w agio 差价；贴水
\y7kb Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
j(QK 0 "z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
fn~Jc~[G| 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
z0jF.ub Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;(F_2&he
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
nlq"OzcH04 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
F> H5 ww9E 《香港政府和大韩民国政府关于相互促进和保护投资协定》
9'My /A 0 agreement for a settlement 授产协议
2C@ui728 agreement for assignment 转让协议
!.EDQ1k agreement for sale 售卖协议；买卖协议
Vx~N`|yY agreement for sale and purchase 买卖协议
]c+HD * agreement for the payment of interest 支付利息协议
z#( `H6n : agreement for the repayment of money 还款协议
J)o =0i>* agreement of reinsurance 再保险协议
'yw7|i2 Agricultural Bank of China 中国农业银行
Bvai
air passenger departure tax 飞机乘客离境税
?V{AP&#M$x Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-4 =\uvYh airport tax 机场税
Dcep^8' alcohol duty 酒精税
z6Xn9 alienation 让与；让渡；转让
,S%DHT alimony 生活费；赡养费
ta*6xpz-\Q All Ordinaries Index [AOI] 所有普通股指数
O>M 4 %p all risks 全险；综合险
e8Y ;~OAj[ All Sales Record for Stock Market 《股票市场成交报告》
<hv {,1p-r Allied Capital Resources Limited 新联财务有限公司
s"x iGp9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
)HL[_WfY allocation letter 拨款信件
~ Pm[ Ud allocation of fund 分配款项；预留款项
KE_GC ;bQ allocation of profit 利润分配；溢利分配
-Wt (t2 allocation warrant 拨款令
dfa^5`_ allotment 分配；配股
sN8)p%'Lg allotment notice 股份配售通知；配股通知
vJ a? 5Jr allotment of shares 股份分配
*#| lhf' allowable 可获宽免；免税的
VGVb 3@ allowable business loss 可扣除的营业亏损
?r%kif) allowable expenses 可扣税的支出
:~ ; 48m allowance 免税额；津贴；备抵；准备金
/7o{%~O allowance for debts 债项的免税额
9R1S20O allowance for depreciation by wear and tear 耗损折旧免税额
V 49[ XX allowance for funeral expenses 殡殓费的免税额
p(8[n^~,i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6a%dq "5 + allowance for repairs and outgoings 修葺及支出方面的免税额
FRR`<do5$, allowance to debtor 给债务人的津贴
{
ML)F ]] alteration of capital 资本更改
\G~<O071 alternate trustee 候补受托人
fJdTVs@ amalgamation 合并
^h5h kIx0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
XZew$Om[ ambit of charges 征税范围；收费范围
*;0Ods+IcY amended valuation 经修订的估值
+FGw)>g8'm American Commodities Exchange 美国商品交易所
5/ f"dX American Express Bank Limited 美国运通银行
gNj~o^6|@ American Stock Exchange 美国证券交易所
jg3 X6 /' amortization 摊销
AnD#k ] amount due from banks 存放银行同业的款项
#
VAL\Z amount due from banks abroad 存放海外银行同业的款项
i uGly~ amount due from holding companies 控股公司欠款
C"[d bh ! amount due from local banks 存放本港银行同业的款项
]T<\d-!CZN amount due to banks 银行同业的存款
O V+|j amount due to banks abroad 海外银行同业的存款
g4U`Qf3 amount due to holding companies 控股公司存款
upc-Qvk amount due to local banks 本港银行同业的存款
#FwTV@ amount due to outport banks 外埠银行同业的存款
h)o5j-M>4 amount for note issue 发行纸币的款额
9N*!C{VW amount of bond 担保契据的款额
- h`[w: amount of consideration 代价款额
iYR`|PJi amount of contribution 供款数额
7FYq6wi amount of indebtedness 负债款额
vk K8D#K amount of principal of the loan 贷款本金额
*`WD/fG amount of rates chargeable 应征差饷数额
:%2uZ/cG( amount of share capital 股本额
-n#fj;.2_ amount of sums assured 承保款额
1<n'F
H3 amount of variation 变动幅度
5W4Tp% Lda amount of vote 拨款数额
0V!@*Z amount payable 应付款额
1m\ihU amount receivable 应收款额
L_(Y[! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|3K]>Li o analysis 分析
J*zm*~8\ ancillary risk 附属风险
-q")qNt. annual account 周年帐目；周年帐目报表；年度决算；年结
1!"iN~ annual accounting date 年结日期
T {B\1|2w annual allowance 每年免税额；年积金；年度津贴；年津
YX,xC-37y annual balance 年度余额
mzH3Q56 4 annual disposable income 每年可动用收入
: 3 p&h[M annual estimates 周年预算
;]A:(HSZj annual fee 年费
U+7!Vpq annual general meeting 周年大会
hI}rW^o^ annual growth rate 年增率；每年增长率
# }8 x
annual long-term supplement 长期个案每年补助金
[`/d$V!e annual pensionable emolument 可供计算退休金的年薪
%;-r-> annual report 年报
L`@)*x)~R Annual Report on the Consumer Price Index 《消费物价指数年报》
!IAd.<, annual return 周年报表；周年申报表；每年报税表格
yGZsPQIaV Annual Return Rules 《周年报表规则》
.' Rz
tBv annual review of consumer prices 每年消费物价回顾
v_L?n7c annual roll-forward basis 逐年延展方式
'ngx\Lr annual salary 年薪
YL kdT% annual statement 年度报表；年度决算表
.J fV4!=o Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
(|t)MnPfY annuitant 年金受益人
NxzRVsNF annuity 年金
M?I^Od'8 annuity contract 年金合约
1_RN*M +# annuity on human life 人寿年金
~z&Ho antecedent debt 先前的债项
D]B;5f ante-dated cheque 倒填日期支票
|*te69RX anticipated expenditure 预期开支
wU(N<9 anticipated net profit 预期纯利
j"wbq-n,7 anticipated revenue 预期收入
sA1 XtO<&7 anti-inflation measure 反通货膨胀措施
2 i:tPe& anti-inflationary stance 反通货膨胀立场
I?#B_ R# apparent deficit 表面赤字
D F N apparent financial solvency 表面偿债能力
EhK~S(r^ apparent partner 表面合伙人
p5?8E$VHV application for personal assessment 个人入息课税申请书
/ }&@1 application of fund 资金应用
oV, lEXz
application to release as liquidator and to destruct the books of accounts and documents
#1VejeTi 申请免除清盘人职务及毁灭帐簿与文件
jB -wJNP/ appointed actuary 委任精算师
}$D{YHF appointed auditor 委任核数师；委任审计师
P d)<Iw^< appointed trustee 委任的受托人
-$@4e|e%a appointer 委任人
F ?.J 1] apportioned pro rata 按比例分摊
g6l&;S40 apportionment 分配；分摊
OaCp3No Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
eW.[M ?, apportionment formula 分摊方程式
{q^?Rw apportionment of estate duty 遗产税的分摊
\rPT7\ZA appraisal 估价；评估
_^Yav.A= appreciable growth 可观增长
y -
Ge"mY appreciable impact 显着影响
_ ;8+L\ appreciable increase 可观增长
O$$$1VHYo appreciation 增值；升值
NUb:5tL appreciation against other currencies 相对其他货币升值
4M3{P appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+E8}5pDt appreciation tax 增值税
OYwH$5 appropriation 拨款；拨用；拨付
ns;nle|m appropriation account 拨款帐目
IP-}J$$1 Appropriation Bill 拨款法案
jSMs<ox appropriation-in-aid system 补助拨款办法
[X=J]e^D approved assets 核准资产
yMCd5%=M\ approved basket stock 认可一篮子证券
a]nyZdt` approved budget 核准预算
0$e]?]X6 approved charitable donation 认可慈善捐款
n=tg{_9f% approved charitable institution 认可慈善机构
EWn\ ]f| approved currency 核准货币；认可货币
<h<4R Rj approved estimates 核准预算
B%^ $fJ|
approved estimates of expenditure 核准开支预算
N %" /mcO approved overseas insurer 核准海外保险人
Mg^.~8\d e approved overseas trust company 核准海外信托公司
.BqS E approved pooled investment fund 核准汇集投资基金
&Dw8GU}1 approved provident fund scheme 认可公积金计划
?~fuMy B approved provision 核准拨款
hY^-kdQ>M approved redeemable share 核准可赎回股份
{nyVC%@Y approved regional stock 认可地区性证券
elw}(l<F approved retirement scheme 认可退休金计划
E])X$:P? approved subordinated loan 核准附属贷款
WTZr {)e arbitrage 套戥；套汇；套利
}2 i3 arbitrageur 套戥者；套汇者
N,Ys}qP arbitrary amount 临时款项
"H!2{l{ arrangement 措施；安排；协定
L.1pO2zPe arrears 欠款
Bp:i[9w arrears of pay 欠付薪酬
a eo/4 arrears of revenue 逾期未收税款；逾期未收的帐项
Kk t9M\ articles of association 组织章程；组织细则；组织章程细则
{<}kqn83sT Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Ow7}&\;^- ascertainment of profit 确定利润
UB&)U\hn "Asia Clear" “亚洲结算系统”
'@Q
aeFm Asia Commercial Bank Ltd. 亚洲商业银行有限公司
oP( Hkp,' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ee5QZ, Asian Development Fund [ADF] 亚洲发展基金
8`j;v>2 Asian dollar bond 亚洲美元债券
DGllJ_/Z Asian dollar market 亚洲美元市场
#w<:H1,4 Asian dollar rate 亚洲美元利率
_m8JU Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5 qW*/ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
v\ gCgx=%j asked price 沽盘；喊价；索价；卖方报价
-+#g.1UL/ assessable income 应评税入息
7<?~ A6 assessable loss 应评税亏损
tzFgPeo$; assessable profit 应评税利润
b6E,u*)" assessable value 应评税值
q<` g assessed profit 估定利润
Q?\rwnW?U assessed value 经评估价值
Mb#-I
GZ assessment 评税；评定；估价；评税单
l<l6Ey( assessment number 评税编号；估价编号
eE'2B."F assessment of additional tax 补加税评税
=5yI >A0 assessment of performance 业绩评估；实绩评价
lY_&P.B Assessor 评税主任
ZZXQCP6] asset price bubbles 资产价格泡沫
{V)Z!D asset-backed securities 具资产保证的证券
ctg[C$<q| assets accretion 资产增值
pdQ6/vh assets and liabilities 资产与负债
.sk$ @Q assets betterment statement 资产递增表；资产改进表
DMY?'Nts! assets lending 实物放款；有抵押贷款
TXlxnB assets of the company passing on the death 死者去世时转移的公司资产
Uhz<B #tj assets pledged as security for liabilities 用作负债抵押的资产
P{!r<N assets portfolio 资产投资组合
c>*RQ4vE assets price 资产价格
@'yD(ZMAz assets quality 资产质素
X(;,- 7Jw assets realization 资产变现
+R_w- NI assets refinancing arrangement 资产再集资安排
^KsiTVY assets securitization 资产证券化
5YG?m{hyn_ assets situated outside Hong Kong 在香港以外地方的资产
Y :0SrB!\ assets stripping 削减资产；拆卖资产
{t;{={$ assets value 资产值
b6k'` vLA assignee 承让人
v!pT!(h4 assignment 转让；转让书；转让契
p ^U:O&U( assignment of interest 权益转让
2@ <x%T assignment of letters patent and trade mark 专利证书及商标转让
8R6!SB assignment of property 物业转让；物业转让书
JRC+>'}Xj assignment right 转让权
}"'^.FG^_ assignor 转让人
yn[^!GuJ_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
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yY X< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<R.5 Ma associate member 附属会员
N:y3tpG associated body corporate 相联法人团体
6BJPQdqSl associated company 相联公司；联属公司
LI&+5` associated corporation 相联法团
o!3 -=<^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
YAIDSZ&l[ 公认会计师公会〔英国〕
U[a;e OLx Association of Futures Exchange Brokers 香港期货经纪协会
Ba\l`$%X Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
T`;>Kq:s association of underwriters 承保人组织
JWa9[Dj assumption of control 接管
x"Hi!h )v assurance 担保；保险；转易；转易书
^/3R/;? assurance of interest 权益的转易
0r?}LWjf at 19XX price 按一九ＸＸ年价格计算
* \Y \$w at a discount 按赔价计算；按贴水价格计算；打折扣
Qn77ZpL:LJ at a premium 按溢价计算；按升水价格计算
FX FTf2*T at call 通知付款；按通知
\wxS~T<&L at constant market price 按固定市价计算
]Xur/ C2A at constant price 按固定价格计算
R18jju>Zr at cost 按成本计算
ov= [g l at current market price 按当时市价计算；按现时市价计算
K>h= at current price 按当时价格计算；按现时价格计算
8gv \` at factor cost 按要素成本计算；按生产要素成本计算
aIv>X@U} at money-of-the-day price 按付款当日价格计算
@}K'I c at or better 按指定或较佳价位〔买卖指令〕
McgTTM;E at par 按面值计算；平价
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at sight 见票即付
3+<}Hm+ at the close 按收市盘
;R E|9GR at the opening 按开市盘
T <|B1jA attestation 见证；见证条款
>5&'_ at-the-money option 平价期权
(I d]'w4 attorney 受权人；受托代表人
af61!?K attornment 新拥有人承认书
3hOiHO
; attributable profit 可归属利润
DHO6&8S attributable share value 可归属股份价值
9=j"kXFf Auckland Stock Exchange 奥克兰证券交易所
2NLD7A auction 拍卖
^G+1nY4? J auctioneer 拍卖商
sS, Swgr audit 审计；核数
F#X&Tb{ Audit Commission 审计署
-bo5/`x Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
eU"!X9 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
jmbwV,@Q2 audit review 帐目审查
(KDUX
t. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Tw< N audited account 审计帐目；经审计的帐目
a a=GW% audited annual account 经审计的周年帐目
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"?s audited balance sheet 经审计的资产负债表
yVvO! auditor 核数师；核数主任；审计师
[a;U'v* auditor's certificate 核数师证明书；审计师证明书
Bf$YwoZov auditor's report 核数师报告；审计师报告
Vf#X[$pc/ Aussie bond 澳元债券
W>Eee? austerity budget 紧缩预算
#YM5P Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[V ~ (7U Australia All Ordinaries Index 澳洲所有普通股票指数
/R&!92I0* Australian Dollar [AUD] 澳元
hHsCr@i Australian Options Market 澳大利亚期权市场
0*MY4r|- Australian Securities Commission 澳洲证券事务监察委员会
V]cD^Fqp Australian Society of Certified Practising Accountants 澳洲执业会计师公会
bw G2= Australian Stock Exchange 澳大利亚证券交易所
^[no Gjy Austrian Schilling [ATS] 奥地利先令
1D 03Nbh|5 authentication 认证；鉴证
\`\& G-\ authority to purchase 委托购买证；委购书
+_tK \MN authorization 认可；核准；授权；授权书
$R3]y9`? authorization by direction 指示授权
|1zoT|}q authorization by instruction 指令授权
`Ym7XF& authorization by warrant 令状授权
epsh&)5a* authorization of unit trust 单位信托的认可
4=S.U`t7 authorized agent 指定代理人
.7Zb,r authorized capital 法定资本
Xm./XC authorized clerk 出市员
PG<tic<? authorized dealer 认可交易商
[R[]&\W authorized financial institution 认可财务机构
-t_t3aU| authorized fund 认可基金
bT<if@h- authorized fund house 获授权的基金公司；认可基金公司
*Ppb; authorized institution 认可机构
5t`< KRz)I authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
w yP|#Z\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
rmS.$h@7 m authorized insurer 获授权保险人；获认可承保人
n `Pw o & authorized investment 特准投资项目
)$XW~oA ' authorized person 获授权人
^s/ HbCA authorized representative 获授权代表
!%{/eQFT4 authorized share capital 法定股本
B#Cb`b" automated quotation system 自动报价系统
ES[H^}|Gi Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
K,{P
b? 自动交易系统〔香港期货交易所有限公司〕
'M>QA"*48E automatic adjustment mechanism 自动调整机制
LeDty_ automatic adjustment system 自动调整系统
ezn%*X
y, Automatic Clearing House 自动票据交换所
MaDdiyeC automatic exchange rates accumulation system 自动化汇率累集系统
1*\JqCR Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
XdX1GH*C automatic teller machine [ATM] 自动柜员机
fvn`$ autopay 自动转帐
DD`Bl1) available assets 可用资产
6? I,sZW available fiscal reserve 现存财政储备
yOwo(+
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k%|7H,7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4RCD<7 average 平均；平均数；海损
eg Ml(~D average basic salary 平均基本薪金
h.PVR Awk average consumer expenditure 平均消费开支；一般消费开支
`)Z"||8K average cost 平均成本
J jRz<T; average cost of land production 增辟土地平均成本
f%fD>a average daily turnover 平均每日成交额
`yYo Vu* average daily wage rate 平均每日工资率
U.]5UP:a average expenditure pattern 平均开支模式
JDcc`&`M average growth rate 平均增长率
xE.K average net fixed assets 固定资产平均净值
NUBf>~_} average of relatives 相对价格平均数
-j1?l Y average price 平均价格
Vmq:As^a average propensity to consume 平均消费倾向；一般消费倾向
l"70|~ average propensity to save 平均储蓄倾向；一般储蓄倾向
mw2/jA7 average rate 平均率
]X
y2km] average revenue 平均收入；平均收益
q1!45a average stock 平均库存；平均存货
{cmY`to average yearly rent 平均年租
<d89e V+ avoidance of double taxation 避免双重课税
~9%L)nC2' avoidance of tax 避税
