A:
QthHQA A share Ａ股；甲类股份
U9IP`)z_5t abatement of tax 减税；减扣免税额
W-%oj.BMA ABN AMRO Bank N.V. 荷兰银行
B:5( sK above-the-line expenditure 线上项目支出；经常预算支出
:(?joLA above-the-line receipt 线上项目收入；经常预算收入
cj-P&D[Ny[ ABSA Asia Limited 南非联合亚洲有限公司
w4pU^&O absolute change 绝对数值变更
o=?sM q1< absolute expenditure 实际开支
$ud5bT{n absolute guideline figure 绝对准则数字
Ev IL[\Dy absolute interest 绝对权益
7X. rGJZq absolute order of discharge 绝对破产解除令
^8aj\xe( absolute profit margin 绝对利润幅度
VO>A+vx3M absolute value 实值；绝对值
UiA\J absolutely vested interest 绝对既得权益
r_ T\% absorbed cost 已吸收成本；已分摊成本
d<.
hkNN absorption 吸收；分摊；合并
8 s!0Z1Roc absorption rate 吸收率；摊配率；分摊率
?hv PPE Jf ACB Finance Limited 亚洲商业财务有限公司
bCg
{z b# acceptable form of reciprocity 合理的互惠条件
{gluK# Qm acceptable rate 适当利率；适当汇率
y5iLFR3z acceptance agreement 承兑协议
"JAYTatO7H acceptance for honour 参加承兑
n>jb<uz acceptor 承兑人；接受人；受票人
Jt"0|+g| acceptor for honour 参加承兑人
q= ZLSBZ accident insurance 意外保险
`w6\II)aB Accident Insurance Association of Hong Kong 香港意外保险公会
d7qY(!& accident insurance scheme 意外保险计划
<Bb $d@c accident year basis 意外年度基准
+:?-Xd :p accommodation 通融；贷款
C_=! ( @`8 accommodation bill 通融票据；空头票据
.MMFN }1O accommodation party 汇票代发人
#9}E @GGs account balance 帐户余额；帐户结余
Ek(.
[" account book 帐簿
dON 4r2-yC account collected in advance 预收款项
5j1}?0v_ account current book 往来帐簿
ii0AhQ account of after-acquired property 事后取得的财产报告
q$e2x=? account of defaulter 拖欠帐目
EcrM`E#kaZ account payable 应付帐款
V" (S<o account payee only [A/C payee only] 只可转帐；存入收款人帐户
$q]((@i. account receivable 应收帐款
{M U >5\ account receivable report 应收帐款报表
.2/(G{}U account statement 结单；帐单；会计财务报表
-fuSCj account title 帐户名称；会计科目
k'}}eu/ q accountant's report 会计师报告
sXOGIv Accountant's Report Rules 会计师报告规则
7g_:Gv~v accounting and auditing procedure 会计与审计程序；会计与核数程序
?JDZ DPVJ) Accounting Arrangements 《会计安排》
n|IdEgD$ accounting basis 会计基础
9+U%k(9 accounting by Official Receiver 破产管理署署长呈交的帐目
7$WO@yOsh Accounting Circular 《会计通告》
&K2[>5
mG accounting class 会计类别
B;Ab`UX#t accounting date 记帐日期；会计结算日期
y 562g`"U accounting for money 款项核算
LF* 7;a Accounting Officer 会计主任
e@*Gnh <& accounting period 会计报告期；会计期
a h>k=t8( accounting policy 会计政策；会计方针
x0@J~
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"12.Bi.O"[ accounting principle 会计准则
/Z HuT=j1 accounting record 会计记录
#qT 97NQ accounting report 会计报告
xekW-=#a7- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_C~e(/=z Accounting Society of China 中国会计学会
2-j+-B|i accounting statement 会计报表
p8hF`D~ accounting system 会计制度；会计系统
9 "1 0:\U accounting transaction 会计事项；帐务交易
HE(|x 1C)j accounting treatment 会计处理
Y*;Z(W.V# accounting year 会计年度
ZXljCiNn+\ accretion 增值；添加
7'Y 3T[ accrual 应计项目；应累算数目
"pdmz+k8S accrual basis 应计制；权责发生制
Gp'rN}i^ accrual basis accounting 应计制会计；权责发生制会计
s t P~/} accrue 应累算；应计
&0SX* KyI accrued benefit 应累算利益
zm)
]cq accrued charges 应计费用
hH[UIe accrued cumulative preference share dividend 应累算的累积优先股股息
/c' 3I
accrued expenses 应累算费用
m619bzFlB accrued interest payable 应付利息；应计未付利息
:&}(?=<R}L accrued interest receivable 应收利息；应计未收利息
vg"y$% accrued right 累算权益
Re-~C[z wT accruing profit 应累算的利润
D% } ?l accumulated fiscal reserve 累积财政储备
d a we!w! accumulated profit 累积利润；滚存溢利
I-oI,c%+ accumulated reserve 累积储备
=Ig'Aw$ x accumulation of surplus income 累积收益盈余
mv|eEz)r acquired assets 既得资产
JO\Tf."a \ acquisition 收购；购置；取得
35B G&;C acquisition cost 购置成本
(g
x CP3 acquisition expenses 购置费用
~[d U%I>L^ acquisition of 100% interest 收购全部股权
2Un ~ Iy acquisition of control 取得控制权
1OK, r` acquisition of fixed assets 购置固定资产
<DP_`[+C acquisition of shell “买壳”
dqO!p6 acquisition price 收购价
ojU:RRr4l$ act of God 天灾
~Z!!wDHS acting partner 执事合伙人
}UJS*mR active market 买卖活跃的市场；交投畅旺的市场；旺市
(m80is l active partner 积极参与的合伙人
|>@Gb gw^M active trading 交投活跃
>;kCcfS3ct actual circulation 实际流通
=)vmX0v L actual cost 实际成本
/fbI4&SB! actual expenditure 实际开支；实际支出
$7eO33Bm actual income 实际入息；实际收入；实际收益
azR< Y_tw actual market 现货市场
u[9i>7}9 actual price 现货价；实际价格
M EMD8:[' actual profit 实际利润
{i y[8eLg actual quotation 实盘；实际价位；实际报价
,L%\ {bp5 actual year basis 按实际年度计算
98ei Yh actuals 实货
SO% x=W actuarial investigation 精算调查
:L#t?~ actuarial principle 精算原则
j@1cllJkh actuarial report 精算师报告
%7%7
W*0d Actuarial Society of Hong Kong 香港精算学会
{I+ actuarial valuation 精算师估值
6I GUp
actuary 精算师
/ 1
lIV_Z ad referendum agreement 暂定协议；有待覆核的协定
;SoKX?up5 ad valorem duty 从价税；按值征税
}VxbO8\b( ad valorem duty system 从价税制
P3V= DOG" ad valorem fee 从价费
BV,P;T0"D ad valorem tariff 从价关税
|6 w.m<p additional allowance 额外免税额
c9imfA+e additional amount for unexpired risk 未过期风险的额外款额
~L(=-B`Ow additional assessable profit 补加应评税利润
0yr=$F(] s additional assessment 补加评税
.}>d[},F additional commitment 额外承担
,g2|8>sJP additional commitment vote 额外承担拨款
Z3?,r[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V{@
xhW0 additional dependent parent allowance 供养父母额外免税额
: Y/i%#*1 additional provision 额外拨款
:=vB|Ch:~ additional stamp duty 附加印花税
HS GM&!5mW additional tax 补加税罚款；补加税款
.WM 0x{t/ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
l0AgW_T adjudged bankrupt 被裁定破产
Ry>c]\a] adjudicated bankrupt 裁定破产人
@r 4ZN6Wn adjudication fee 裁定费；评定印花税额手续费；评估契据费
=<w6yeko adjudication of bankruptcy 裁定破产；宣告破产
d!kiWmw, adjudication of insolvency 裁定无力偿还债务
6,
\i0y5n adjusted actual 经调整的实数；调整后的实数
JR{3n * adjusted current assets 经调整的流动资产；调整后的流动资产
<AB N/nH adjusted figure 经调整的数字；调整后的数额
RB<LZHZ I adjusted liabilities 经调整的负债；调整后的负债
| n5F_RL adjusted loss 经调整的亏损；调整后的亏损
)w];eF0c 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
''Fy]CwH( adjusted profit 经调整的利润；调整后的利润
U H/) 4Wg adjusted surplus 经调整的盈余额；调整后的盈余额
#R$d6N[H adjusted value 经调整的价值；调整后的价值
k%-_z}:3V adjustment 调整；修订；理算〔保险〕
TJFxo?
gC" adjustment centre 调剂中心
1;cV [&3 adjustment lag 调整过程的时间差距；调整时差
le*mr0a adjustment mechanism 调整机制
uU (G &:@ adjustment of loss 亏损调整
4q#6.E;yy adjustment process 调整过程；调整程序
6Ug( J$Ouh adjustment range 调整幅度
s\Q hCS administered exchange rate 受管制汇率
Li~(kw3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
lxoc.KDtR administration expenses 行政费用
cAq>|^f0a administration fee 手续费；行政费
hNBv|&D# administration in bankruptcy 破产管理
&09z`* , administration order 遗产管理令
u4TU "r("A administrator 管理人；遗产管理人
oT2h'gu") administrator of the estate 遗产管理人
Kt zoL#CT admission of debt 债项承认书
-5,QrMM< admission of proof 接纳债权证明
@w&VI6 advance 放贷款项；垫付款项；预支款项；预付款项
wHm{4 advance account 暂支帐目；预付款帐户
LX), oR advance compensation 预付补偿金
jv7-i'I@ advance from shareholder 股东垫款
bK;I :JK3 advance pending reimbursement 预支以待日后付还
hZ|*=/3k advanced economy 先进经济体系
eq.K77El{J advancement 预付；预付财产
d%_v
eVIe advances warrant 垫款令
]. 53t"* advancing 贷出
pOP`n 3m0 adverse balance 逆差
UMR0S5`} adverse exchange 逆汇
>m='#x0>Y advertisement addressed to shareholders 在报章刊登的致股东通告
|_L\^T |6 advice for collection 托收通知书
?8[,0l:| advice of drawing 提款通知书；汇票通知书
+7n;Bs k
_ advice of payment 付款通知
`<&RZB2 Advisory Committee [Securities and Futures Commission]
cPA -EH 谘询委员会〔证券及期货事务监察委员会〕
tiG=KHK%o Advisory Committee on Diversification 经济多元化谘询委员会
*A C){M affidavit 誓章；遗产申报誓章
'Lu7cb^ affidavit of no receipt 述明无收款的誓章
<>/0 ;J1< affiliate 联号；联营公司；附属公司
PD$XLZ affiliated company 附属公司；联号；联营公司
z =1 J{] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Kp?):6 affordability 负担能力
nEu,1 African Development Bank [AfDB] 非洲开发银行
!|6M ,Rk_ after-acquired property 事后取得的财产
-1).'aJ^ after-hours dealing 市后交易
K3*8JF7_F after-tax profit 税后盈利；税后利润；税后溢利
0<*R 0 agency agreement 代理协议
O{Bll;C agency expenses 代理机构的开支
e!
V`cg0 agency fee 代理费
Yqz(@( % Agency Law 《代理法》
{<0=y#@u agent 代理人；承销人
:0 G "EM4 agent of company 公司代理人
;;rEv5 / agent's fee 代理人费；经纪费
M{ I8b<hY aggregate 总计；总数；总体数字
Eukj2 a aggregate amount 总款额；总额
)RA$E`!b aggregate assets and liabilities 总体资产与负债
QX}O{LQR aggregate at constant price 按固定价格计算的总体数字
J J @O5 aggregate demand 总需求
A41*4!L= aggregate gross position 总持仓量
OB"Ur-hJ0 aggregate limit 总限额
!G E-5 \* aggregate of salaries tax 合计薪俸税
I;iJa@HWQ aggregate performance 总体表现；总体业绩
l/9V 59Fv9 aggregate supply 总体供应
*olV Y/'O aggregate surplus 总盈余
|uo<<-\jTO aggregate total 整体总额
)]x/MC:9r aggregate value 总值；合计价值
y ,][ aggregated basis 合计基准
sY nf
# ' aggregated net chargeable income 合计应课税入息实额
XnC`JO+7M aggregation 合并计算；合计；总和
cU
<T;1VQ aggregation of incomes of husband and wife 夫妇入息合并计算
0'u2xe aggregation of property 财产的总和
?K , xxH agio 差价；贴水
j8WMGSrrF 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》
! bbVa/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
xo{3r\u?} 《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》
ZuZe 8& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
yZ?|u 57 《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》
I4'mU$)U Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
N8a+X|3]0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
gP=( 2EVE agreement for a settlement 授产协议
mFCD wh] agreement for assignment 转让协议
db$wKv O1 agreement for sale 售卖协议；买卖协议
heQ<%NIA" agreement for sale and purchase 买卖协议
{p J{UJKv? agreement for the payment of interest 支付利息协议
ioxs x>e< agreement for the repayment of money 还款协议
gBM6{48GF agreement of reinsurance 再保险协议
dXr=&@ 1 Agricultural Bank of China 中国农业银行
r ;:5P%: air passenger departure tax 飞机乘客离境税
!DsKa6Zj Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}^r=( airport tax 机场税
^M?O alcohol duty 酒精税
/ J 3 alienation 让与；让渡；转让
s}Y_og_c alimony 生活费；赡养费
7hAFK All Ordinaries Index [AOI] 所有普通股指数
h E.NW all risks 全险；综合险
i'Vrx(y3 All Sales Record for Stock Market 《股票市场成交报告》
lGHU{7j\ Allied Capital Resources Limited 新联财务有限公司
u&MlWKCi all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Fy1@B(V% allocation letter 拨款信件
(!kd9uV allocation of fund 分配款项；预留款项
bvdAOvxChW allocation of profit 利润分配；溢利分配
pqmb&"l allocation warrant 拨款令
.b'o}DLa allotment 分配；配股
=TImx.D: allotment notice 股份配售通知；配股通知
tXj28sh$ allotment of shares 股份分配
awP
']iE allowable 可获宽免；免税的
|+Gv) Rvp allowable business loss 可扣除的营业亏损
bvHF;Qywg allowable expenses 可扣税的支出
&k'J5YHm8H allowance 免税额；津贴；备抵；准备金
>y&Db allowance for debts 债项的免税额
wX(h]X"q allowance for depreciation by wear and tear 耗损折旧免税额
paFiu Q allowance for funeral expenses 殡殓费的免税额
d+ FS allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,_HSvs7- allowance for repairs and outgoings 修葺及支出方面的免税额
E/x2LYH allowance to debtor 给债务人的津贴
(` S32,=TS alteration of capital 资本更改
! 63>I I alternate trustee 候补受托人
Z"spu a5 amalgamation 合并
Wjf UbKg0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
r![RRa^ ambit of charges 征税范围；收费范围
j2GO ZKy amended valuation 经修订的估值
J:6wFmU American Commodities Exchange 美国商品交易所
]fc9m~0N,\ American Express Bank Limited 美国运通银行
#1-y[w/ American Stock Exchange 美国证券交易所
Q' ? { _ amortization 摊销
[UO?L2$& amount due from banks 存放银行同业的款项
aH@Ux?-} amount due from banks abroad 存放海外银行同业的款项
8yr_A[S8. amount due from holding companies 控股公司欠款
;3ZHm*xJx amount due from local banks 存放本港银行同业的款项
?-"xP'# amount due to banks 银行同业的存款
"4W@p' amount due to banks abroad 海外银行同业的存款
RU}
M&& amount due to holding companies 控股公司存款
k-5Enbkr amount due to local banks 本港银行同业的存款
0*?/s\>PS; amount due to outport banks 外埠银行同业的存款
^`0^|u= amount for note issue 发行纸币的款额
K_\fO|<k amount of bond 担保契据的款额
7A7=~:l\G amount of consideration 代价款额
l| 1O9I0Gd amount of contribution 供款数额
#"tHT<8 u amount of indebtedness 负债款额
JNY;;9o amount of principal of the loan 贷款本金额
=HJ) !( amount of rates chargeable 应征差饷数额
tqI] S
X amount of share capital 股本额
th&? amount of sums assured 承保款额
p3?!}VM!y amount of variation 变动幅度
x13t@b amount of vote 拨款数额
(r8Rb*OP amount payable 应付款额
H JFt{tq2 amount receivable 应收款额
8Ar5^.k Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6{2LV&T=u analysis 分析
hh\\api ancillary risk 附属风险
h oy+J/ annual account 周年帐目；周年帐目报表；年度决算；年结
CV/ei, =9 annual accounting date 年结日期
ex_Zw+n annual allowance 每年免税额；年积金；年度津贴；年津
IyTL|W6 annual balance 年度余额
t__UqCq~h annual disposable income 每年可动用收入
nC Mv&{~
annual estimates 周年预算
c.5?Q >!+ annual fee 年费
q}-q[p?
5 annual general meeting 周年大会
bMT1(edm annual growth rate 年增率；每年增长率
Jt4&%b-T annual long-term supplement 长期个案每年补助金
6"+/Imb- annual pensionable emolument 可供计算退休金的年薪
nAc02lJh| annual report 年报
S}=d74(/n Annual Report on the Consumer Price Index 《消费物价指数年报》
T &.ZeB1 annual return 周年报表；周年申报表；每年报税表格
pk&kJ307 Annual Return Rules 《周年报表规则》
A?l.(qG C_ annual review of consumer prices 每年消费物价回顾
_g+^ jR4 annual roll-forward basis 逐年延展方式
2[WH8l+ annual salary 年薪
Y02 cX@K6 annual statement 年度报表；年度决算表
SKT f =rY Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
<~:Lp:6 J annuitant 年金受益人
/S2 9\^ annuity 年金
lR5<
G annuity contract 年金合约
W n*>h'R annuity on human life 人寿年金
tb;!2$ antecedent debt 先前的债项
2qEm,x'S ante-dated cheque 倒填日期支票
BE
n$~4 - anticipated expenditure 预期开支
}?f%cRT$ anticipated net profit 预期纯利
V!!E)I anticipated revenue 预期收入
J }?F4 anti-inflation measure 反通货膨胀措施
*P4G}9B|9: anti-inflationary stance 反通货膨胀立场
I @ dS/ apparent deficit 表面赤字
nic7RN ?F< apparent financial solvency 表面偿债能力
ka_]s:>+ apparent partner 表面合伙人
gXtyl]K: application for personal assessment 个人入息课税申请书
asT*Z"/Q! application of fund 资金应用
fIOI application to release as liquidator and to destruct the books of accounts and documents
-phwzR\(t 申请免除清盘人职务及毁灭帐簿与文件
w7Do #Cv appointed actuary 委任精算师
=rBNEd appointed auditor 委任核数师；委任审计师
ByR%2_6& appointed trustee 委任的受托人
xE/r:D # appointer 委任人
Nh7D&#z apportioned pro rata 按比例分摊
@ eQIwz apportionment 分配；分摊
1EvAV,v" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
V=!tZ[4z$h apportionment formula 分摊方程式
'J+dTs ;0 apportionment of estate duty 遗产税的分摊
B j!{JcM-^ appraisal 估价；评估
" S6'<~s appreciable growth 可观增长
o!TG8aeb appreciable impact 显着影响
m jdZ ^ appreciable increase 可观增长
g70B22!y appreciation 增值；升值
]Bo !v*12 appreciation against other currencies 相对其他货币升值
wOH$S=Ba5, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/A3tY"Vn appreciation tax 增值税
;m/%g{oV appropriation 拨款；拨用；拨付
#R&D gt
appropriation account 拨款帐目
Hm=!;xAFX Appropriation Bill 拨款法案
VEAf,{)Q appropriation-in-aid system 补助拨款办法
V:?exJg9 approved assets 核准资产
s;-(dQ{O approved basket stock 认可一篮子证券
#DMt<1#: approved budget 核准预算
Gv,_;?7lD approved charitable donation 认可慈善捐款
8=;'kEU approved charitable institution 认可慈善机构
L\L/+yNv:G approved currency 核准货币；认可货币
T;(k approved estimates 核准预算
zcC X;N approved estimates of expenditure 核准开支预算
ha6jbni approved overseas insurer 核准海外保险人
H f}-> approved overseas trust company 核准海外信托公司
DyiyH%S SD approved pooled investment fund 核准汇集投资基金
`usX(snY approved provident fund scheme 认可公积金计划
1#H=<iJ approved provision 核准拨款
*QAcp` ;* approved redeemable share 核准可赎回股份
7TCY$RcF,I approved regional stock 认可地区性证券
T _}9b approved retirement scheme 认可退休金计划
>5Vv6_CI0? approved subordinated loan 核准附属贷款
H+&c=~D\_ arbitrage 套戥；套汇；套利
{(r`&[ arbitrageur 套戥者；套汇者
> %5<fK2
arbitrary amount 临时款项
+o] DT7W arrangement 措施；安排；协定
-3
.Sr|t arrears 欠款
_hgu: arrears of pay 欠付薪酬
BD6 oN] arrears of revenue 逾期未收税款；逾期未收的帐项
}?zy*yL articles of association 组织章程；组织细则；组织章程细则
s)HLFdis @ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
V4]t=3> ascertainment of profit 确定利润
gzS6{570 "Asia Clear" “亚洲结算系统”
?[#nh@mI Asia Commercial Bank Ltd. 亚洲商业银行有限公司
X-$~j+YC Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{j%'EJ5 Asian Development Fund [ADF] 亚洲发展基金
?Rlo<f:Mf Asian dollar bond 亚洲美元债券
@1_M's; Asian dollar market 亚洲美元市场
KiN8N=z Asian dollar rate 亚洲美元利率
^8p=g -U\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2l5>>yY Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
FsI51@V72Q asked price 沽盘；喊价；索价；卖方报价
Q kJAjm B assessable income 应评税入息
f i*@m,- assessable loss 应评税亏损
nCF1i2*6|" assessable profit 应评税利润
j2A
Z.s assessable value 应评税值
4+fWIY1
" assessed profit 估定利润
9VyY [& assessed value 经评估价值
L;d(|7BV v assessment 评税；评定；估价；评税单
5;{Q >n assessment number 评税编号；估价编号
p^u;]~J O assessment of additional tax 补加税评税
&rY73qfP' assessment of performance 业绩评估；实绩评价
'C iV=&3/ Assessor 评税主任
.W[ 9G\ asset price bubbles 资产价格泡沫
hV,)u3 asset-backed securities 具资产保证的证券
~(W q 5<v assets accretion 资产增值
>OP[ qj assets and liabilities 资产与负债
iT f]Pd' assets betterment statement 资产递增表；资产改进表
?7 Kl)p3 assets lending 实物放款；有抵押贷款
I" TFj$Pg assets of the company passing on the death 死者去世时转移的公司资产
Fk01j;k.H assets pledged as security for liabilities 用作负债抵押的资产
49vKb(bz{ assets portfolio 资产投资组合
AN-qcp6=o assets price 资产价格
7[= MgnmuC assets quality 资产质素
G.C kceWRn assets realization 资产变现
.xnJT2uu' assets refinancing arrangement 资产再集资安排
]3B8D< p assets securitization 资产证券化
L\1&$ |? assets situated outside Hong Kong 在香港以外地方的资产
u-yVc*<, assets stripping 削减资产；拆卖资产
R(jp assets value 资产值
D?yiK=:08` assignee 承让人
X=Qa TV assignment 转让；转让书；转让契
aj>6q=R assignment of interest 权益转让
d|T87K>|r" assignment of letters patent and trade mark 专利证书及商标转让
XxXMtiZ6 assignment of property 物业转让；物业转让书
1ztL._Td assignment right 转让权
?];?3X~| assignor 转让人
/G}TPXA associate 有联系的人；有关连人士；相联者；合伙人；联系人
3i KBVN Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
H{ Fww4pn associate member 附属会员
0$8iWL associated body corporate 相联法人团体
Mi+<|5is associated company 相联公司；联属公司
VJp; XM associated corporation 相联法团
3[*E>:)qh Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S6~&g|T, 公认会计师公会〔英国〕
OsQB`
D Association of Futures Exchange Brokers 香港期货经纪协会
wGRMv1|lIu Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
z"[}Sk association of underwriters 承保人组织
l_ Ee us assumption of control 接管
(MfPu8j assurance 担保；保险；转易；转易书
ei T G assurance of interest 权益的转易
$^[^ ]Q at 19XX price 按一九ＸＸ年价格计算
J0{;" at a discount 按赔价计算；按贴水价格计算；打折扣
i@Vi.oc4[ at a premium 按溢价计算；按升水价格计算
Qf HJZ7K.4 at call 通知付款；按通知
y2nwDw( xF at constant market price 按固定市价计算
Pe-1o#7~W at constant price 按固定价格计算
>M~w Fs$~ at cost 按成本计算
:=CRsQAn at current market price 按当时市价计算；按现时市价计算
J. %%]-f=& at current price 按当时价格计算；按现时价格计算
M$@Do nx at factor cost 按要素成本计算；按生产要素成本计算
o*\Fj}l- at money-of-the-day price 按付款当日价格计算
QzV
Q} at or better 按指定或较佳价位〔买卖指令〕
VV'K$v3'N8 at par 按面值计算；平价
x=Ef0v at sight 见票即付
?g7O([*[ at the close 按收市盘
E@ux EF at the opening 按开市盘
iLd_{ attestation 见证；见证条款
2<"kfa n at-the-money option 平价期权
J0%e6{C1 attorney 受权人；受托代表人
x ^ 0MEsR attornment 新拥有人承认书
rV
*`0hA1 attributable profit 可归属利润
'WF Ey>1# attributable share value 可归属股份价值
o \r6 iO Auckland Stock Exchange 奥克兰证券交易所
Ml bQLtw auction 拍卖
@fjVCc; auctioneer 拍卖商
{`X O3 audit 审计；核数
.(2Z o a Audit Commission 审计署
VMa \?`fT Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
iL vz oQ 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〕
[ \41 audit review 帐目审查
8 6_`Z$ s Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
C71\9K*X audited account 审计帐目；经审计的帐目
yu^n;gWH audited annual account 经审计的周年帐目
"2J$~2{ N audited balance sheet 经审计的资产负债表
Hi V7 auditor 核数师；核数主任；审计师
-chk\75 auditor's certificate 核数师证明书；审计师证明书
3G r:.V9= auditor's report 核数师报告；审计师报告
*=b# >// Aussie bond 澳元债券
Py}] {? austerity budget 紧缩预算
f`^\v Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
e\ Igc. Australia All Ordinaries Index 澳洲所有普通股票指数
LBCat=d< Australian Dollar [AUD] 澳元
*_Sx^`"X`l Australian Options Market 澳大利亚期权市场
Z+3j>_Ss Australian Securities Commission 澳洲证券事务监察委员会
vv 7T/C Australian Society of Certified Practising Accountants 澳洲执业会计师公会
"q<}#] u Australian Stock Exchange 澳大利亚证券交易所
:h (r2?=7 Austrian Schilling [ATS] 奥地利先令
=zetZJg authentication 认证；鉴证
0vi)m y;! authority to purchase 委托购买证；委购书
=Su~i Oa authorization 认可；核准；授权；授权书
0P?\eoB@8 authorization by direction 指示授权
N51g<K authorization by instruction 指令授权
xoT|fgb authorization by warrant 令状授权
e7# B? authorization of unit trust 单位信托的认可
[H-r0A h authorized agent 指定代理人
G/y@`A) authorized capital 法定资本
Y\Grf$e authorized clerk 出市员
C;DR@'+q authorized dealer 认可交易商
s]lIDp} authorized financial institution 认可财务机构
q3SYlL'a authorized fund 认可基金
x{|`q9V~ N authorized fund house 获授权的基金公司；认可基金公司
!}+rg2 authorized institution 认可机构
f\/'Fy0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
z[E gMS! authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
. #7B10 authorized insurer 获授权保险人；获认可承保人
Y<h [5 authorized investment 特准投资项目
[UW%(N authorized person 获授权人
AJ%x" authorized representative 获授权代表
E <O :
authorized share capital 法定股本
S|_} 0 automated quotation system 自动报价系统
]CL9N Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Q,AM<\S 自动交易系统〔香港期货交易所有限公司〕
QP%*`t? automatic adjustment mechanism 自动调整机制
)^D:VY9 2 automatic adjustment system 自动调整系统
2{`[<w Automatic Clearing House 自动票据交换所
KeIk9T13O automatic exchange rates accumulation system 自动化汇率累集系统
cW|M4` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
cD!y d^QE automatic teller machine [ATM] 自动柜员机
]TTQ;F autopay 自动转帐
?J1x '/G available assets 可用资产
Q+r8qnL' available fiscal reserve 现存财政储备
p3f>;|uh_ available profit 可用利润
d^.@~ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
k N'.e* average 平均；平均数；海损
KcW]"K>p! average basic salary 平均基本薪金
r6x"D3 average consumer expenditure 平均消费开支；一般消费开支
Gs0x;91 average cost 平均成本
'IykIf average cost of land production 增辟土地平均成本
q| EE
em average daily turnover 平均每日成交额
}}cS-p average daily wage rate 平均每日工资率
1vm K
d average expenditure pattern 平均开支模式
HHZGu8tzt average growth rate 平均增长率
$% % K9Y average net fixed assets 固定资产平均净值
0</]Jo% average of relatives 相对价格平均数
'7j!B1K- average price 平均价格
< gtqwH] average propensity to consume 平均消费倾向；一般消费倾向
G\I DgPj` average propensity to save 平均储蓄倾向；一般储蓄倾向
s/" l ?d average rate 平均率
/ }tMb average revenue 平均收入；平均收益
?F!='6D}b average stock 平均库存；平均存货
?)2&LVrf average yearly rent 平均年租
n>5/y
c"/q avoidance of double taxation 避免双重课税
i#RT4}l"a avoidance of tax 避税
