A:
"Tz'j}< 9C A share Ａ股；甲类股份
:T )R;E@ abatement of tax 减税；减扣免税额
a(uZ}yS$ ABN AMRO Bank N.V. 荷兰银行
5yk#(i 7C above-the-line expenditure 线上项目支出；经常预算支出
zd|n!3; above-the-line receipt 线上项目收入；经常预算收入
5y8VA4L/o ABSA Asia Limited 南非联合亚洲有限公司
%%FzBbWAO absolute change 绝对数值变更
D9h absolute expenditure 实际开支
yQ0:M/r;0 absolute guideline figure 绝对准则数字
Q@KCODi absolute interest 绝对权益
we8aqEomr absolute order of discharge 绝对破产解除令
7z q@T] absolute profit margin 绝对利润幅度
Kv9Z.DY absolute value 实值；绝对值
fPPC` d&Q3 absolutely vested interest 绝对既得权益
ir|c<~_= absorbed cost 已吸收成本；已分摊成本
Kk`Lu S? absorption 吸收；分摊；合并
%X|u({(zb absorption rate 吸收率；摊配率；分摊率
?W2 u0N ACB Finance Limited 亚洲商业财务有限公司
+}R#mco5K acceptable form of reciprocity 合理的互惠条件
+\]Gu(z< acceptable rate 适当利率；适当汇率
) M><09 acceptance agreement 承兑协议
7YFEyX10d acceptance for honour 参加承兑
\{v e6`7Rn acceptor 承兑人；接受人；受票人
lFl(Sww!\ acceptor for honour 参加承兑人
# /B g5: accident insurance 意外保险
Bmt^*;WY+ Accident Insurance Association of Hong Kong 香港意外保险公会
6= :s3I^ accident insurance scheme 意外保险计划
`I.pwst8i- accident year basis 意外年度基准
@;\0cE n> accommodation 通融；贷款
Q_>W!)p Gz accommodation bill 通融票据；空头票据
R,ZG?/#uM9 accommodation party 汇票代发人
nF
B]#LLv account balance 帐户余额；帐户结余
MX iQWg$ account book 帐簿
h0 $Y;=YA account collected in advance 预收款项
6EeO\Qj{ account current book 往来帐簿
Y> 6N2&Q account of after-acquired property 事后取得的财产报告
)2a)$qx; account of defaulter 拖欠帐目
]I_*+^?tI account payable 应付帐款
aW-6$=W account payee only [A/C payee only] 只可转帐；存入收款人帐户
Wdi`Z E account receivable 应收帐款
0SDnMij&bf account receivable report 应收帐款报表
ocu,qL)W account statement 结单；帐单；会计财务报表
(x
fN=Te,- account title 帐户名称；会计科目
t)1`^W} accountant's report 会计师报告
1yVhO2`7] Accountant's Report Rules 会计师报告规则
MU%7'J :_ accounting and auditing procedure 会计与审计程序；会计与核数程序
v7 n@CWnN Accounting Arrangements 《会计安排》
F1A40h7R$Y accounting basis 会计基础
IC?(F]$%> accounting by Official Receiver 破产管理署署长呈交的帐目
$<yhEvv Accounting Circular 《会计通告》
.5uqc.i"f accounting class 会计类别
+Qf}&D_ accounting date 记帐日期；会计结算日期
H@1}_ d accounting for money 款项核算
|nE4tN#J< Accounting Officer 会计主任
/3&MUB*z&y accounting period 会计报告期；会计期
SA7(E J95 accounting policy 会计政策；会计方针
Re&"Q 8I.8 accounting practice 会计惯例
[Q+k2J_h accounting principle 会计准则
P?S]Q19Q4 accounting record 会计记录
5vg="@O K accounting report 会计报告
sn"z'=ch Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xv&h>GOg Accounting Society of China 中国会计学会
hD=.rDvO accounting statement 会计报表
|c^ ?tR< accounting system 会计制度；会计系统
}wkY`" accounting transaction 会计事项；帐务交易
<v'&Pk< accounting treatment 会计处理
)U=]HpuzI accounting year 会计年度
C!|LGzs0 accretion 增值；添加
z;!"i~fFK accrual 应计项目；应累算数目
rtfRA < accrual basis 应计制；权责发生制
K8R> O *~ accrual basis accounting 应计制会计；权责发生制会计
vd)zvI accrue 应累算；应计
Q;J(
5; accrued benefit 应累算利益
?xrOh A9 accrued charges 应计费用
{`G d accrued cumulative preference share dividend 应累算的累积优先股股息
d$jwh(Ivs accrued expenses 应累算费用
2;u
i'B accrued interest payable 应付利息；应计未付利息
a ydNSgu accrued interest receivable 应收利息；应计未收利息
a|"Uw
`pX+ accrued right 累算权益
g/fpXO\ accruing profit 应累算的利润
2j}DI "|h accumulated fiscal reserve 累积财政储备
+FAj30 accumulated profit 累积利润；滚存溢利
[q_+s accumulated reserve 累积储备
UKQ"sC accumulation of surplus income 累积收益盈余
4( 8tr D6 acquired assets 既得资产
r0 )ne|&Hp acquisition 收购；购置；取得
1Dl6T\20 acquisition cost 购置成本
f:-l}Zj acquisition expenses 购置费用
S> r",S acquisition of 100% interest 收购全部股权
>=|p30\b acquisition of control 取得控制权
;0Pv49q acquisition of fixed assets 购置固定资产
SI=u-'% acquisition of shell “买壳”
NB4O,w acquisition price 收购价
PO?_i>mA act of God 天灾
r5Tdp)S acting partner 执事合伙人
!Av9 ?Q: active market 买卖活跃的市场；交投畅旺的市场；旺市
U(9_&sL active partner 积极参与的合伙人
c(e>Rmh active trading 交投活跃
p |1u ,N actual circulation 实际流通
a5GLbanF actual cost 实际成本
#
)y/aA actual expenditure 实际开支；实际支出
" X8jpg actual income 实际入息；实际收入；实际收益
- X71JU actual market 现货市场
r`.N? actual price 现货价；实际价格
[IQ|c?DxpL actual profit 实际利润
q+y\pdhdO actual quotation 实盘；实际价位；实际报价
&'x~<rx actual year basis 按实际年度计算
0=#>w_B actuals 实货
mr^3Y8 $s actuarial investigation 精算调查
}&t>j[ actuarial principle 精算原则
!7
dct#4 actuarial report 精算师报告
r]UF<*$ Actuarial Society of Hong Kong 香港精算学会
V@!)Pw actuarial valuation 精算师估值
\1Xk[% actuary 精算师
dniU{v ad referendum agreement 暂定协议；有待覆核的协定
eM:J_>7t ad valorem duty 从价税；按值征税
Iz5NA0[= 2 ad valorem duty system 从价税制
8v4 o+w P ad valorem fee 从价费
#5Z `Q^ ad valorem tariff 从价关税
IF|6iKCE additional allowance 额外免税额
yjg& /6 additional amount for unexpired risk 未过期风险的额外款额
b1Kt SRLV additional assessable profit 补加应评税利润
*Bq}.Y n additional assessment 补加评税
&J*M additional commitment 额外承担
1XMR7liE additional commitment vote 额外承担拨款
{^
b2nOMv additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^A q0< additional dependent parent allowance 供养父母额外免税额
*L$2M?xkY additional provision 额外拨款
Z n'tNt/ additional stamp duty 附加印花税
uI)twry]@ additional tax 补加税罚款；补加税款
$Sgf jm Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ksOGCd^G7 adjudged bankrupt 被裁定破产
Y8\ P"q b adjudicated bankrupt 裁定破产人
/ ,I cs adjudication fee 裁定费；评定印花税额手续费；评估契据费
A913*O: \ adjudication of bankruptcy 裁定破产；宣告破产
BzP,Tu{, adjudication of insolvency 裁定无力偿还债务
6t6Z&0$h~ adjusted actual 经调整的实数；调整后的实数
|4Q *4s adjusted current assets 经调整的流动资产；调整后的流动资产
C/Khp + adjusted figure 经调整的数字；调整后的数额
)ODF6Ag adjusted liabilities 经调整的负债；调整后的负债
]~KLdgru_ adjusted loss 经调整的亏损；调整后的亏损
Jpj=d@Of70 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
vRm n61 adjusted profit 经调整的利润；调整后的利润
3KkfQ{ adjusted surplus 经调整的盈余额；调整后的盈余额
XiE`_%NW adjusted value 经调整的价值；调整后的价值
pn
gto adjustment 调整；修订；理算〔保险〕
TZAd{ EZa adjustment centre 调剂中心
G
@..?> adjustment lag 调整过程的时间差距；调整时差
t? W}=%M[ adjustment mechanism 调整机制
{`QHg O adjustment of loss 亏损调整
X#lNS+&=' adjustment process 调整过程；调整程序
P5h|* ?= adjustment range 调整幅度
d9#Vq=H / administered exchange rate 受管制汇率
(Q^sK\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0N.h: 21(4 administration expenses 行政费用
K^shT h8k administration fee 手续费；行政费
4hL%J=0: administration in bankruptcy 破产管理
bf"'xn9 administration order 遗产管理令
?m
|}}a administrator 管理人；遗产管理人
GQqGrUQ*} administrator of the estate 遗产管理人
2T~cOH;T admission of debt 债项承认书
CW n \K R admission of proof 接纳债权证明
D(#f`Fj; advance 放贷款项；垫付款项；预支款项；预付款项
G@[8P?M=Z advance account 暂支帐目；预付款帐户
mll :rWC) advance compensation 预付补偿金
amu;grH advance from shareholder 股东垫款
qN)y-N.LI( advance pending reimbursement 预支以待日后付还
!Rn6x
$_ advanced economy 先进经济体系
&9p! J(C advancement 预付；预付财产
Z<-_Y]4j advances warrant 垫款令
Nr~$i% [ advancing 贷出
N{;!xI v adverse balance 逆差
;sZG= y@ adverse exchange 逆汇
Gt9 $ hB7 advertisement addressed to shareholders 在报章刊登的致股东通告
2 |s ohF advice for collection 托收通知书
?Z7`TnG$uf advice of drawing 提款通知书；汇票通知书
r~t`H*C)} advice of payment 付款通知
j xh:z Advisory Committee [Securities and Futures Commission]
jwDlz.sW! 谘询委员会〔证券及期货事务监察委员会〕
@ _Ey"k< Advisory Committee on Diversification 经济多元化谘询委员会
}}AIpYp,P affidavit 誓章；遗产申报誓章
,c p2Fa c affidavit of no receipt 述明无收款的誓章
FzT.9Vz7 affiliate 联号；联营公司；附属公司
.f\LzZ-I: affiliated company 附属公司；联号；联营公司
.Pc>1#z&[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
21uK&nVf^l affordability 负担能力
Jz}nV1G(jz African Development Bank [AfDB] 非洲开发银行
#DTKz]i? after-acquired property 事后取得的财产
rs&]46i/p after-hours dealing 市后交易
H_DCdUgC' after-tax profit 税后盈利；税后利润；税后溢利
K p3}A$uV agency agreement 代理协议
tIsWPt]Y agency expenses 代理机构的开支
t]yxL l\ agency fee 代理费
OXEk{#Uf[3 Agency Law 《代理法》
m&UP@hUV- agent 代理人；承销人
m[9.'@ ye agent of company 公司代理人
B$4*U"tk agent's fee 代理人费；经纪费
,fkvvM{mq aggregate 总计；总数；总体数字
Kg[OUBv aggregate amount 总款额；总额
' wND aggregate assets and liabilities 总体资产与负债
.DCHc,DxA aggregate at constant price 按固定价格计算的总体数字
0# ,a#P aggregate demand 总需求
Ys"wG B> aggregate gross position 总持仓量
/{i~CGc ;" aggregate limit 总限额
_4ag-'5 aggregate of salaries tax 合计薪俸税
F "@% 7xy aggregate performance 总体表现；总体业绩
x84!/n^z aggregate supply 总体供应
X 'S s#s>g aggregate surplus 总盈余
< $~lFV aggregate total 整体总额
8+zW:0"[ aggregate value 总值；合计价值
3db{Tcn\@] aggregated basis 合计基准
J h26!%<Bl aggregated net chargeable income 合计应课税入息实额
Q]:O#;"< aggregation 合并计算；合计；总和
g {8RPw] aggregation of incomes of husband and wife 夫妇入息合并计算
/WrB>w aggregation of property 财产的总和
f98,2I(>`+ agio 差价；贴水
2"Os9 KD 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》
Pob X; Z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v, $r.g; 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
\iuR +I Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
lSj
gN~:z 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
7aG.?Ca% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
l& :EKh 《香港政府和大韩民国政府关于相互促进和保护投资协定》
tcD7OC:"6 agreement for a settlement 授产协议
;FPx agreement for assignment 转让协议
D JP6Z agreement for sale 售卖协议；买卖协议
2;}leZ@U agreement for sale and purchase 买卖协议
^|Ap_!t$; agreement for the payment of interest 支付利息协议
p@ <Q? agreement for the repayment of money 还款协议
&OMlW _FHR agreement of reinsurance 再保险协议
V>@ [\N[ Agricultural Bank of China 中国农业银行
o-,."|6 air passenger departure tax 飞机乘客离境税
Y B#fAU Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=$>=EBH,cm airport tax 机场税
(I[_}l alcohol duty 酒精税
615Ya<3f8 alienation 让与；让渡；转让
DiC z%'N alimony 生活费；赡养费
H?$dnwR All Ordinaries Index [AOI] 所有普通股指数
uZqL'l+/y all risks 全险；综合险
B=_w9iVN All Sales Record for Stock Market 《股票市场成交报告》
t*{L[c9.Uq Allied Capital Resources Limited 新联财务有限公司
,+=9Rp`md all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}V?m
=y [ allocation letter 拨款信件
s\*L5{kiSl allocation of fund 分配款项；预留款项
=~D? K9o allocation of profit 利润分配；溢利分配
iS W2I~PD allocation warrant 拨款令
d
t/AAk6 allotment 分配；配股
0YH5B 5b allotment notice 股份配售通知；配股通知
H;Wrcf2 allotment of shares 股份分配
O[@!1SKT0 allowable 可获宽免；免税的
k[6J;/ allowable business loss 可扣除的营业亏损
/]0q I allowable expenses 可扣税的支出
n zq
allowance 免税额；津贴；备抵；准备金
~?ab_CY allowance for debts 债项的免税额
^7gG tz2 allowance for depreciation by wear and tear 耗损折旧免税额
zj
6I:Q r allowance for funeral expenses 殡殓费的免税额
&i#$ia r allowance for inflation 为通货膨胀而预留的款项；通胀准备金
@Jt$92i5PS allowance for repairs and outgoings 修葺及支出方面的免税额
-JW~_Q[ allowance to debtor 给债务人的津贴
]\E"oZ alteration of capital 资本更改
lZF u|( alternate trustee 候补受托人
'-iE bE amalgamation 合并
@HT\Y%E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=|3BkmO ambit of charges 征税范围；收费范围
"J VIkC amended valuation 经修订的估值
b!<_ JOL2. American Commodities Exchange 美国商品交易所
s :vNr@TS American Express Bank Limited 美国运通银行
qBA)5Sv\V American Stock Exchange 美国证券交易所
GkGiQf4hh amortization 摊销
F%OP,>zl amount due from banks 存放银行同业的款项
Y(Q
0m|3P amount due from banks abroad 存放海外银行同业的款项
>O'\
jp}$l amount due from holding companies 控股公司欠款
_~kw^!p>Kr amount due from local banks 存放本港银行同业的款项
'Wlbh:=$ amount due to banks 银行同业的存款
Nx}nOm amount due to banks abroad 海外银行同业的存款
*PJH&g#Ge amount due to holding companies 控股公司存款
Z U4=&K amount due to local banks 本港银行同业的存款
^T=9j.e'ja amount due to outport banks 外埠银行同业的存款
7! O"k# amount for note issue 发行纸币的款额
g4K+AK amount of bond 担保契据的款额
'aSsyD!?< amount of consideration 代价款额
[xS7 ae amount of contribution 供款数额
s~M4. 06P amount of indebtedness 负债款额
+^.Yt0} amount of principal of the loan 贷款本金额
u mYsO.8 amount of rates chargeable 应征差饷数额
TdhfX {nk amount of share capital 股本额
Tx rW69FV7 amount of sums assured 承保款额
I
_nQTWcm amount of variation 变动幅度
"1O_h6 C amount of vote 拨款数额
n,N->t$ i amount payable 应付款额
#bOv}1,s amount receivable 应收款额
2)}n"ibbT Amsterdam Stock Exchange 阿姆斯特丹证券交易所
M xTJgY analysis 分析
]OAU&t { ancillary risk 附属风险
Z@~gN5@,M annual account 周年帐目；周年帐目报表；年度决算；年结
Kb~nC6yJc annual accounting date 年结日期
_4 {0He`q annual allowance 每年免税额；年积金；年度津贴；年津
73Dxf - annual balance 年度余额
!:{Qbv &T annual disposable income 每年可动用收入
{K^5q{u annual estimates 周年预算
bz*@[NQ annual fee 年费
'L /)9.29 annual general meeting 周年大会
.N(R~_ annual growth rate 年增率；每年增长率
7e_4sxg'(3 annual long-term supplement 长期个案每年补助金
'+Dsmoy annual pensionable emolument 可供计算退休金的年薪
corm'AJ/ annual report 年报
OC ! {8MR Annual Report on the Consumer Price Index 《消费物价指数年报》
{ FJM c O= annual return 周年报表；周年申报表；每年报税表格
l` v5e"V Annual Return Rules 《周年报表规则》
vNO&0 ~ annual review of consumer prices 每年消费物价回顾
B'Yx/c&n annual roll-forward basis 逐年延展方式
0s n$QmW: annual salary 年薪
L]Tj] u ) annual statement 年度报表；年度决算表
(,At5 T Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
w,%"+ tY_ annuitant 年金受益人
,NO[Piok annuity 年金
^ u$gO3D annuity contract 年金合约
Bm~^d7;Cw annuity on human life 人寿年金
mnt&!X4< antecedent debt 先前的债项
b(Y
ante-dated cheque 倒填日期支票
GM|& ,} anticipated expenditure 预期开支
?QP>rm anticipated net profit 预期纯利
&4Z8 df! anticipated revenue 预期收入
>d 5- if anti-inflation measure 反通货膨胀措施
{`HbpM<=m] anti-inflationary stance 反通货膨胀立场
-rDf DdT apparent deficit 表面赤字
g=:o 'W$@ apparent financial solvency 表面偿债能力
#2=l\y-# apparent partner 表面合伙人
~WrpJjI[ application for personal assessment 个人入息课税申请书
pte\1q[N application of fund 资金应用
q <}IO application to release as liquidator and to destruct the books of accounts and documents
h#1:ypA6l 申请免除清盘人职务及毁灭帐簿与文件
=dXHQU&Q appointed actuary 委任精算师
)nd^@G^ appointed auditor 委任核数师；委任审计师
vJE=H9E appointed trustee 委任的受托人
Bg|d2,im appointer 委任人
FSuC)Xg apportioned pro rata 按比例分摊
Fe8X@63 apportionment 分配；分摊
mnTF40l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
bTs2$8 1[ apportionment formula 分摊方程式
HT7,B(.} apportionment of estate duty 遗产税的分摊
1wgL^Qz@ appraisal 估价；评估
v.ZU Ya| appreciable growth 可观增长
It*U"4lgi appreciable impact 显着影响
aB%.]bi appreciable increase 可观增长
T{pr CM appreciation 增值；升值
|
BaEv\$K appreciation against other currencies 相对其他货币升值
^EIuGz1@0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0fc;H}B* appreciation tax 增值税
\Z.r Pq appropriation 拨款；拨用；拨付
CvIuH=, appropriation account 拨款帐目
f]*;O+8$LN Appropriation Bill 拨款法案
rtP o)#t appropriation-in-aid system 补助拨款办法
)xp3
E l H approved assets 核准资产
/qdv zv%T approved basket stock 认可一篮子证券
FH</[7f;@N approved budget 核准预算
yLRe'5#m approved charitable donation 认可慈善捐款
0>[]Da} approved charitable institution 认可慈善机构
T
m"B approved currency 核准货币；认可货币
|AvPg approved estimates 核准预算
.7 .G}z1 approved estimates of expenditure 核准开支预算
0hY3vBQ! approved overseas insurer 核准海外保险人
yp~z-aRa approved overseas trust company 核准海外信托公司
~n -N approved pooled investment fund 核准汇集投资基金
gmp@ TY=:L approved provident fund scheme 认可公积金计划
o0Teect= approved provision 核准拨款
ru:"c^W:[ approved redeemable share 核准可赎回股份
G[}v?RLI approved regional stock 认可地区性证券
mJ%^`mrI approved retirement scheme 认可退休金计划
<*vR_?!
approved subordinated loan 核准附属贷款
F` KXG$ arbitrage 套戥；套汇；套利
$H*8H` arbitrageur 套戥者；套汇者
u ?V}pYX arbitrary amount 临时款项
@@ j\OR arrangement 措施；安排；协定
\p:)Cdn arrears 欠款
NG3?OA QTw arrears of pay 欠付薪酬
q,K|1+jn arrears of revenue 逾期未收税款；逾期未收的帐项
G
1{m" 1M articles of association 组织章程；组织细则；组织章程细则
wn"\ @Qv G Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
4EYD5 ascertainment of profit 确定利润
z/#,L!Z3 "Asia Clear" “亚洲结算系统”
Le83[E*i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
e;v7!X Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
dPO"8 HQ Asian Development Fund [ADF] 亚洲发展基金
C LND[gc Asian dollar bond 亚洲美元债券
0}GO$%l Asian dollar market 亚洲美元市场
7<Lu L Asian dollar rate 亚洲美元利率
YM#' +wl}` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"s@Hg1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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How! asked price 沽盘；喊价；索价；卖方报价
@E z>?#z assessable income 应评税入息
#ChT el assessable loss 应评税亏损
2fdN@iruB assessable profit 应评税利润
9q ]f]S.L assessable value 应评税值
`*[Kmb\ assessed profit 估定利润
PU% Zay assessed value 经评估价值
P%B|HnG^ assessment 评税；评定；估价；评税单
mN-O{ k0\ assessment number 评税编号；估价编号
+:Xg7H* assessment of additional tax 补加税评税
FM%WMyb[ assessment of performance 业绩评估；实绩评价
UhR^Y{W5 Assessor 评税主任
"IS; o o$g asset price bubbles 资产价格泡沫
,3rsjoKhd asset-backed securities 具资产保证的证券
WiH8j$;xu assets accretion 资产增值
y%|E z assets and liabilities 资产与负债
aP (~l_ assets betterment statement 资产递增表；资产改进表
aGW O3Nk assets lending 实物放款；有抵押贷款
N?3p,2 assets of the company passing on the death 死者去世时转移的公司资产
h0 -.9ym assets pledged as security for liabilities 用作负债抵押的资产
;{8 X+H assets portfolio 资产投资组合
XN-1`5:4I assets price 资产价格
<e&v[ assets quality 资产质素
M19O^P >[ assets realization 资产变现
0aq{ Y7sYU assets refinancing arrangement 资产再集资安排
J+CGhk assets securitization 资产证券化
4~Q<LEly assets situated outside Hong Kong 在香港以外地方的资产
p7+>]sqX assets stripping 削减资产；拆卖资产
!pfpT\i]N: assets value 资产值
C!_=L?QT^ assignee 承让人
eG+$~\%Fub assignment 转让；转让书；转让契
O-0 5. assignment of interest 权益转让
'RwfW| ~6 assignment of letters patent and trade mark 专利证书及商标转让
Qraq{'3 assignment of property 物业转让；物业转让书
%#fjtbeB assignment right 转让权
ka=A:biz assignor 转让人
1/bTwzR.g associate 有联系的人；有关连人士；相联者；合伙人；联系人
&R/-~w5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Jj% xLv% associate member 附属会员
F.(W`H*1+ associated body corporate 相联法人团体
QlVj#Jv;~ associated company 相联公司；联属公司
3Ch 4 2< associated corporation 相联法团
"#36- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4i SN.nxIZ 公认会计师公会〔英国〕
EqHToD I3 Association of Futures Exchange Brokers 香港期货经纪协会
Ag3+z+uS Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
L D{~6RP association of underwriters 承保人组织
`4 ga~Ch assumption of control 接管
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<-? assurance 担保；保险；转易；转易书
5k=04=Iyh# assurance of interest 权益的转易
G(A7=8vW at 19XX price 按一九ＸＸ年价格计算
Y 8}y0]V at a discount 按赔价计算；按贴水价格计算；打折扣
9k4z__K e at a premium 按溢价计算；按升水价格计算
p Dg!Cs at call 通知付款；按通知
io"NqR#"v at constant market price 按固定市价计算
zp4@T) at constant price 按固定价格计算
5T"h7^}e at cost 按成本计算
-5os0G80 at current market price 按当时市价计算；按现时市价计算
Ur[ai6LNG at current price 按当时价格计算；按现时价格计算
c.Izm+9k at factor cost 按要素成本计算；按生产要素成本计算
{OQ)Np! at money-of-the-day price 按付款当日价格计算
uR=*q a at or better 按指定或较佳价位〔买卖指令〕
N f?\O@ at par 按面值计算；平价
2/ )~$0 at sight 见票即付
6I mW |% at the close 按收市盘
}<z [t5 at the opening 按开市盘
"1d pv \ attestation 见证；见证条款
)#Ecm<.^ at-the-money option 平价期权
!#1UTa attorney 受权人；受托代表人
=C#z Px, attornment 新拥有人承认书
hey/#GC* attributable profit 可归属利润
xhCNiYJ | attributable share value 可归属股份价值
qU &v50n Auckland Stock Exchange 奥克兰证券交易所
3]\'Q} auction 拍卖
J>hjIN auctioneer 拍卖商
(RUc>Qi audit 审计；核数
.|:(VG$MfI Audit Commission 审计署
~ hP ]<$ v Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
< ,*w$ 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〕
ko{&~ audit review 帐目审查
yqJ>Z%)hf Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?t;,Nk`jx audited account 审计帐目；经审计的帐目
"SKv'*\b audited annual account 经审计的周年帐目
!! 6@r|. audited balance sheet 经审计的资产负债表
`^g-2~ auditor 核数师；核数主任；审计师
0p,_?3nX auditor's certificate 核数师证明书；审计师证明书
J, h' eY5 auditor's report 核数师报告；审计师报告
5OT Za>H Aussie bond 澳元债券
%h_N%B$7c1 austerity budget 紧缩预算
D1 ]?f` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
< A`srmS? Australia All Ordinaries Index 澳洲所有普通股票指数
)):D&wlq Australian Dollar [AUD] 澳元
#pD=TMefC Australian Options Market 澳大利亚期权市场
}PMlG Australian Securities Commission 澳洲证券事务监察委员会
SQ/}K8uZ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1[Q~&QC Australian Stock Exchange 澳大利亚证券交易所
[8b{Yba z Austrian Schilling [ATS] 奥地利先令
Kk \,q? authentication 认证；鉴证
j;_E0j# authority to purchase 委托购买证；委购书
1"l48NL L| authorization 认可；核准；授权；授权书
b^~4 k; < authorization by direction 指示授权
p%Ns
f[1> authorization by instruction 指令授权
r"7 !J[u authorization by warrant 令状授权
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ql% authorization of unit trust 单位信托的认可
eH;{L n authorized agent 指定代理人
C]zG@O ! authorized capital 法定资本
pfMmDl5| authorized clerk 出市员
[ 7{cf`C authorized dealer 认可交易商
`j6O authorized financial institution 认可财务机构
L$]Y$yv authorized fund 认可基金
w~AO;X*Ke" authorized fund house 获授权的基金公司；认可基金公司
{FN CC*= authorized institution 认可机构
%zjyZ{= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
t4 zKI~cO
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
PTF|"^k+
authorized insurer 获授权保险人；获认可承保人
V 4*/t#L/ authorized investment 特准投资项目
bM,%+9o z; authorized person 获授权人
Z%{`j!!p authorized representative 获授权代表
[Z[ p@Ux authorized share capital 法定股本
2"Ki5 automated quotation system 自动报价系统
BS?rKtdm( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_:XX+ 3W7 自动交易系统〔香港期货交易所有限公司〕
g s%[Cv automatic adjustment mechanism 自动调整机制
M n*v&O : automatic adjustment system 自动调整系统
:Q;mgHTNz Automatic Clearing House 自动票据交换所
hC!8-uBK5< automatic exchange rates accumulation system 自动化汇率累集系统
(]"`>, ray Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>)F)@KAuN4 automatic teller machine [ATM] 自动柜员机
[WR*u\FF autopay 自动转帐
V4<f4|IL available assets 可用资产
"6WE6z q available fiscal reserve 现存财政储备
& 7w*=f8I available profit 可用利润
}vX 1@n7T6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
<a(739IF average 平均；平均数；海损
[TmZ\t!5$ average basic salary 平均基本薪金
`$] ZT>& average consumer expenditure 平均消费开支；一般消费开支
\uOR1z average cost 平均成本
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)^g/>0i average cost of land production 增辟土地平均成本
NE?tf j average daily turnover 平均每日成交额
fc^d3wH0L average daily wage rate 平均每日工资率
hIo ^/_K average expenditure pattern 平均开支模式
J)^Kls\> t average growth rate 平均增长率
g0s *4E average net fixed assets 固定资产平均净值
AR)A < average of relatives 相对价格平均数
Cyp%E5 b7 average price 平均价格
'Y5l3xQk average propensity to consume 平均消费倾向；一般消费倾向
% PM8;] average propensity to save 平均储蓄倾向；一般储蓄倾向
WQNFHRfO*n average rate 平均率
{%v{iE> average revenue 平均收入；平均收益
Mgux (5`; average stock 平均库存；平均存货
z| m-nIM average yearly rent 平均年租
2()/l9.O' avoidance of double taxation 避免双重课税
Y-v6M3$ avoidance of tax 避税
