A:
0JR )-* A share Ａ股；甲类股份
-4F}I3I abatement of tax 减税；减扣免税额
T('rM : )/ ABN AMRO Bank N.V. 荷兰银行
l b=fS% above-the-line expenditure 线上项目支出；经常预算支出
,pf\ g[tz above-the-line receipt 线上项目收入；经常预算收入
:J2^Y4l2 ABSA Asia Limited 南非联合亚洲有限公司
IDh`*F absolute change 绝对数值变更
&G\C [L absolute expenditure 实际开支
Z.unCf3Q absolute guideline figure 绝对准则数字
Jcs
/i absolute interest 绝对权益
. Zs.O/ absolute order of discharge 绝对破产解除令
%]tW2s" absolute profit margin 绝对利润幅度
5xNOIOpDB absolute value 实值；绝对值
a[sdYZ absolutely vested interest 绝对既得权益
-O /[c absorbed cost 已吸收成本；已分摊成本
0QrRG$<4X absorption 吸收；分摊；合并
R3)ccom absorption rate 吸收率；摊配率；分摊率
AxTFV ot ACB Finance Limited 亚洲商业财务有限公司
,kYX|8SO acceptable form of reciprocity 合理的互惠条件
bu \(KR$s acceptable rate 适当利率；适当汇率
^"vmIC.h acceptance agreement 承兑协议
-qpM 6t acceptance for honour 参加承兑
F J?]|S.?, acceptor 承兑人；接受人；受票人
<veypLi"R acceptor for honour 参加承兑人
HTMo.hr accident insurance 意外保险
EBQ_c@ Accident Insurance Association of Hong Kong 香港意外保险公会
.N\t3\9} accident insurance scheme 意外保险计划
/6n"$qon6 accident year basis 意外年度基准
@$$ J}~{ accommodation 通融；贷款
}v_|N"@ accommodation bill 通融票据；空头票据
8(S|=c R accommodation party 汇票代发人
"e>9R' y account balance 帐户余额；帐户结余
n%~r^ C_ account book 帐簿
$ >].;y?$ account collected in advance 预收款项
QAZs1;lU account current book 往来帐簿
]2iIk=r$ account of after-acquired property 事后取得的财产报告
3!#FG0Z account of defaulter 拖欠帐目
9Q\B1Q account payable 应付帐款
_25PyG account payee only [A/C payee only] 只可转帐；存入收款人帐户
=>A}eR1Y account receivable 应收帐款
<&)zT#" account receivable report 应收帐款报表
t 0p account statement 结单；帐单；会计财务报表
'9<8<d7? account title 帐户名称；会计科目
+G7[(Wz(z accountant's report 会计师报告
7suT26C Accountant's Report Rules 会计师报告规则
j-FMWEp accounting and auditing procedure 会计与审计程序；会计与核数程序
JP gFTr Accounting Arrangements 《会计安排》
#E<~W pP accounting basis 会计基础
Cgf4E{\U! accounting by Official Receiver 破产管理署署长呈交的帐目
R /_vJHI Accounting Circular 《会计通告》
$!z .[GL accounting class 会计类别
?A*<Z% }1? accounting date 记帐日期；会计结算日期
A4;~+L :M accounting for money 款项核算
)2Y]A^ Y Accounting Officer 会计主任
@KZW*-" accounting period 会计报告期；会计期
EF=5[$
u accounting policy 会计政策；会计方针
07ppq?,y accounting practice 会计惯例
puEu)m^ accounting principle 会计准则
n}4q2x" accounting record 会计记录
.O+, 1&D5 accounting report 会计报告
&/otoAr( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_ph1( ! H$ Accounting Society of China 中国会计学会
YuzVh9jTI accounting statement 会计报表
/~+Fzz accounting system 会计制度；会计系统
{\LLiU}MJC accounting transaction 会计事项；帐务交易
?\X9 Ei accounting treatment 会计处理
mU||(;I accounting year 会计年度
f&] !;) accretion 增值；添加
"uyr @u0b accrual 应计项目；应累算数目
.=hVto[QC accrual basis 应计制；权责发生制
_Vc4F_ accrual basis accounting 应计制会计；权责发生制会计
TvRm 7 accrue 应累算；应计
vn@sPT accrued benefit 应累算利益
;
=*=P8&5 accrued charges 应计费用
Uhyf accrued cumulative preference share dividend 应累算的累积优先股股息
X]GodqL\ accrued expenses 应累算费用
6W;`}'ap accrued interest payable 应付利息；应计未付利息
X2Q35.AB accrued interest receivable 应收利息；应计未收利息
{!.w} accrued right 累算权益
O\%0D.HEz accruing profit 应累算的利润
v&f\ Jv7 accumulated fiscal reserve 累积财政储备
<fMQ#No accumulated profit 累积利润；滚存溢利
Rdj^k^V+a1 accumulated reserve 累积储备
@x *,fk accumulation of surplus income 累积收益盈余
>.XXB
5a acquired assets 既得资产
eV;nTj acquisition 收购；购置；取得
Q yQ[ H acquisition cost 购置成本
\y7Gi}nI acquisition expenses 购置费用
u:wijkx acquisition of 100% interest 收购全部股权
xKepZ acquisition of control 取得控制权
3z"%ht~; acquisition of fixed assets 购置固定资产
: 'jVA acquisition of shell “买壳”
87+u` ~ acquisition price 收购价
~)ysEZl act of God 天灾
PklJU:Pu\U acting partner 执事合伙人
d9T:0A`M active market 买卖活跃的市场；交投畅旺的市场；旺市
aH, NS
active partner 积极参与的合伙人
%[ o($a$ active trading 交投活跃
'#QZhz(+ actual circulation 实际流通
q+w] Xs; actual cost 实际成本
fM*aZc*Y actual expenditure 实际开支；实际支出
eqWs(` actual income 实际入息；实际收入；实际收益
<9;X1XtpI actual market 现货市场
Ngm/ 5 Lc actual price 现货价；实际价格
z38Pi actual profit 实际利润
s)sT\crP@ actual quotation 实盘；实际价位；实际报价
[DtMT6 F3 actual year basis 按实际年度计算
oj ,;9{- actuals 实货
z 5~X3k7 actuarial investigation 精算调查
Pb59RE:7V actuarial principle 精算原则
#wh[F"zX actuarial report 精算师报告
h]VC<BD6S Actuarial Society of Hong Kong 香港精算学会
GW.Y= S actuarial valuation 精算师估值
]RF(0; actuary 精算师
)}i2x:\|_ ad referendum agreement 暂定协议；有待覆核的协定
=">0\# ad valorem duty 从价税；按值征税
lr
-+|>M) ad valorem duty system 从价税制
=65XT ^ ad valorem fee 从价费
}me`(zp ad valorem tariff 从价关税
`bd9N !K additional allowance 额外免税额
i+I 1h= additional amount for unexpired risk 未过期风险的额外款额
V Z9`Kbu additional assessable profit 补加应评税利润
VQ+G . additional assessment 补加评税
b,(<74!#8 additional commitment 额外承担
9.6ni1a' additional commitment vote 额外承担拨款
)2:U]d%pk additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6/Z_r0^O additional dependent parent allowance 供养父母额外免税额
Sc m ew additional provision 额外拨款
/-=h|A#Kh additional stamp duty 附加印花税
V.ae 5@; additional tax 补加税罚款；补加税款
K_qA[n Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
UHIXy#+o 5 adjudged bankrupt 被裁定破产
91k-os(4] adjudicated bankrupt 裁定破产人
OY!WEP$F-C adjudication fee 裁定费；评定印花税额手续费；评估契据费
JbXi|OS/ adjudication of bankruptcy 裁定破产；宣告破产
F C=N}5u adjudication of insolvency 裁定无力偿还债务
#V Z
js`d6 adjusted actual 经调整的实数；调整后的实数
ykxAm\O adjusted current assets 经调整的流动资产；调整后的流动资产
Jl$
X3wE adjusted figure 经调整的数字；调整后的数额
z07:E>D] adjusted liabilities 经调整的负债；调整后的负债
?U2 'L 2y adjusted loss 经调整的亏损；调整后的亏损
e_1L J 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
xi)M8\K adjusted profit 经调整的利润；调整后的利润
1XHE:0!dQ adjusted surplus 经调整的盈余额；调整后的盈余额
@ xT VX'$ adjusted value 经调整的价值；调整后的价值
wV4M P1c$ adjustment 调整；修订；理算〔保险〕
Nfmr5MU_ adjustment centre 调剂中心
h +9~^<oFl adjustment lag 调整过程的时间差距；调整时差
un)PW&~E adjustment mechanism 调整机制
YH{n adjustment of loss 亏损调整
?rdWhF] adjustment process 调整过程；调整程序
F-D$ Y?m adjustment range 调整幅度
RXO5p d administered exchange rate 受管制汇率
D\pX@Sx,v[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[X@JH6U
r administration expenses 行政费用
DJ!pZUO{ administration fee 手续费；行政费
Pup%lO`.0 administration in bankruptcy 破产管理
k<rJm
P{ administration order 遗产管理令
6O*lZNN administrator 管理人；遗产管理人
>.hDt9@4 administrator of the estate 遗产管理人
M L7 vP admission of debt 债项承认书
+\>op,_9I admission of proof 接纳债权证明
>U]KPL[% advance 放贷款项；垫付款项；预支款项；预付款项
TA~ZN^xI advance account 暂支帐目；预付款帐户
k#8E9/ t@ advance compensation 预付补偿金
GB)< 5I advance from shareholder 股东垫款
w)/~Gn676 advance pending reimbursement 预支以待日后付还
y%<CkgZS advanced economy 先进经济体系
NA#,q 8 advancement 预付；预付财产
ZRFHs> 0 advances warrant 垫款令
:fnK`RnaQ advancing 贷出
6 8Vxy adverse balance 逆差
iY5V4Gbo adverse exchange 逆汇
vxrqUjK7 advertisement addressed to shareholders 在报章刊登的致股东通告
Mh}vr%0;) advice for collection 托收通知书
_93:_L advice of drawing 提款通知书；汇票通知书
7~L_>7 ; advice of payment 付款通知
In;+wFu;M Advisory Committee [Securities and Futures Commission]
ZCNO _g 谘询委员会〔证券及期货事务监察委员会〕
*\`<=,H6< Advisory Committee on Diversification 经济多元化谘询委员会
?5j~" affidavit 誓章；遗产申报誓章
"2PT]! affidavit of no receipt 述明无收款的誓章
hsYv=Tw3C affiliate 联号；联营公司；附属公司
b]N&4t affiliated company 附属公司；联号；联营公司
s$^2Qp affirmation [estate duty] 非宗教式宣誓〔遗产税〕
nB4+*=$E+- affordability 负担能力
#jPn7 African Development Bank [AfDB] 非洲开发银行
caV DV after-acquired property 事后取得的财产
cV4Y=
& after-hours dealing 市后交易
Fn{Pmo*rs after-tax profit 税后盈利；税后利润；税后溢利
lZ )
qV!< agency agreement 代理协议
P4 #j;k4P agency expenses 代理机构的开支
KD- -w(4 agency fee 代理费
`A8Er fA Agency Law 《代理法》
2{B
ScI 5K agent 代理人；承销人
iMQ0Sq-%1 agent of company 公司代理人
(N`GvB7; agent's fee 代理人费；经纪费
}R_R w:W aggregate 总计；总数；总体数字
d\r-)VWSr" aggregate amount 总款额；总额
F] s:`4 aggregate assets and liabilities 总体资产与负债
x1}Ono3"T aggregate at constant price 按固定价格计算的总体数字
Uyd' uC aggregate demand 总需求
F;BCSoO4 aggregate gross position 总持仓量
,}wFQ9*|W aggregate limit 总限额
X<g
}F[Y aggregate of salaries tax 合计薪俸税
`X<a(5[vV3 aggregate performance 总体表现；总体业绩
M6].V *k'2 aggregate supply 总体供应
.s KfwcYu4 aggregate surplus 总盈余
8 uA!Vrp3 aggregate total 整体总额
Jw{ duM;] aggregate value 总值；合计价值
#RHt;SFx aggregated basis 合计基准
Af`Tr6) aggregated net chargeable income 合计应课税入息实额
gq="& aggregation 合并计算；合计；总和
o1 uM( aggregation of incomes of husband and wife 夫妇入息合并计算
+M<W8KF aggregation of property 财产的总和
'c 3'eJ0 agio 差价；贴水
B|'}HBkP 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》
D/hq~- g Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
m!]J{OGG: 《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》
3 {|]@ L Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
DZ9^>`* 《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》
x1Z*R+|>2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
amWKykVS5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
tjx|;m7 agreement for a settlement 授产协议
Z EvK agreement for assignment 转让协议
)g KC}_h= agreement for sale 售卖协议；买卖协议
g2A#BMe'.$ agreement for sale and purchase 买卖协议
>B;KpO"+m agreement for the payment of interest 支付利息协议
%al
5 { agreement for the repayment of money 还款协议
S27s Rxfr agreement of reinsurance 再保险协议
UKPr[ Agricultural Bank of China 中国农业银行
,RP 9v* air passenger departure tax 飞机乘客离境税
{@k
, e Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(;-_j / airport tax 机场税
3jHg9M23[^ alcohol duty 酒精税
J|<C;[du> alienation 让与；让渡；转让
Np/vPaAk alimony 生活费；赡养费
U=5~]0g All Ordinaries Index [AOI] 所有普通股指数
(*AJ6BQWa all risks 全险；综合险
"{zqXM}:C All Sales Record for Stock Market 《股票市场成交报告》
ImbA2Gcs Allied Capital Resources Limited 新联财务有限公司
oe!4ng[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
q$Ms 7 ` a allocation letter 拨款信件
0f_A"K allocation of fund 分配款项；预留款项
4t>"-/ allocation of profit 利润分配；溢利分配
k$ p ND,Ws allocation warrant 拨款令
Tr;.O?@{t} allotment 分配；配股
wc&D[M]-/ allotment notice 股份配售通知；配股通知
O2"V'( allotment of shares 股份分配
ln8es{q allowable 可获宽免；免税的
%,zHS?)l allowable business loss 可扣除的营业亏损
W_,7hvE?"H allowable expenses 可扣税的支出
KL$> j/qT allowance 免税额；津贴；备抵；准备金
W>: MK-_ J allowance for debts 债项的免税额
NQqNBI?cr allowance for depreciation by wear and tear 耗损折旧免税额
N>1 d]DrQR allowance for funeral expenses 殡殓费的免税额
ef/43+F^x allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>Psq" Xj allowance for repairs and outgoings 修葺及支出方面的免税额
a2/Mf
allowance to debtor 给债务人的津贴
!YZKa- alteration of capital 资本更改
Z'Pe%}3 alternate trustee 候补受托人
MH 0wpHz amalgamation 合并
qVH.I6) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(]PH2<3t ambit of charges 征税范围；收费范围
;'
H\s amended valuation 经修订的估值
s)KlK h American Commodities Exchange 美国商品交易所
4t3>` x
7 American Express Bank Limited 美国运通银行
^YB2E* American Stock Exchange 美国证券交易所
}Z< Sca7 amortization 摊销
(@;^uVJP amount due from banks 存放银行同业的款项
@]p {%" $ amount due from banks abroad 存放海外银行同业的款项
=K}T; c amount due from holding companies 控股公司欠款
PZlPC#E- amount due from local banks 存放本港银行同业的款项
,t: P amount due to banks 银行同业的存款
>y(lo Ml amount due to banks abroad 海外银行同业的存款
y O,J gn amount due to holding companies 控股公司存款
1}+b4 "7] amount due to local banks 本港银行同业的存款
n$9Xj@ + amount due to outport banks 外埠银行同业的存款
N">#fYix amount for note issue 发行纸币的款额
o$V0(1N amount of bond 担保契据的款额
XODp[+xEEt amount of consideration 代价款额
C
,|9VH amount of contribution 供款数额
?<Lm58p8 amount of indebtedness 负债款额
w.#z>4#3- amount of principal of the loan 贷款本金额
*'\ HG amount of rates chargeable 应征差饷数额
G?61P[j7 amount of share capital 股本额
Dsb Tx.vA amount of sums assured 承保款额
c27(en( amount of variation 变动幅度
q8 FpJ\ amount of vote 拨款数额
ck3+A/ !z amount payable 应付款额
'GiN^Y9dcc amount receivable 应收款额
.w'b%M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
xtKU;+# analysis 分析
?/-WH?1I ancillary risk 附属风险
#kA?*i[T annual account 周年帐目；周年帐目报表；年度决算；年结
DbX7?Jr annual accounting date 年结日期
] yL+lv annual allowance 每年免税额；年积金；年度津贴；年津
Q]3]Z/i annual balance 年度余额
=1'WZp}D5 annual disposable income 每年可动用收入
o=K9\ l annual estimates 周年预算
,np|KoG|M annual fee 年费
5FF28C)>/ annual general meeting 周年大会
65*Hf3 ~~ annual growth rate 年增率；每年增长率
w{So(AF annual long-term supplement 长期个案每年补助金
\sfc!5G annual pensionable emolument 可供计算退休金的年薪
'> n&3`r5 annual report 年报
h w*u. 46 Annual Report on the Consumer Price Index 《消费物价指数年报》
*c&OAL] annual return 周年报表；周年申报表；每年报税表格
LZ.X cy Annual Return Rules 《周年报表规则》
A1`6+8}o;b annual review of consumer prices 每年消费物价回顾
aw~h03R_Z annual roll-forward basis 逐年延展方式
*: :.Uo4O annual salary 年薪
\okv}x^L=Z annual statement 年度报表；年度决算表
Ei\>gXTH1- 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
'J5F+, \Ka annuitant 年金受益人
X%kJ3{ annuity 年金
sUK|*y annuity contract 年金合约
|]k,0Y3 v annuity on human life 人寿年金
uXL Z!LJo antecedent debt 先前的债项
%e3E}m> ante-dated cheque 倒填日期支票
V 0W4M% anticipated expenditure 预期开支
" a,4E{7 anticipated net profit 预期纯利
!$>b}w ' anticipated revenue 预期收入
*+2_!=4V anti-inflation measure 反通货膨胀措施
@!O(%0
= anti-inflationary stance 反通货膨胀立场
|@yYM-;6 apparent deficit 表面赤字
;Q4,I[?% apparent financial solvency 表面偿债能力
~(huU W apparent partner 表面合伙人
l SO$Q]!9 application for personal assessment 个人入息课税申请书
$xq04ejJ application of fund 资金应用
kE8s])Z,+ application to release as liquidator and to destruct the books of accounts and documents
b18f =<# 申请免除清盘人职务及毁灭帐簿与文件
j3T)gFP appointed actuary 委任精算师
2FV@ ?x0po appointed auditor 委任核数师；委任审计师
P8|ANe1
v appointed trustee 委任的受托人
yFQaNuZPC appointer 委任人
yXv@yn apportioned pro rata 按比例分摊
h z{-- apportionment 分配；分摊
O8_! !Qd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
,d&3IhYhD apportionment formula 分摊方程式
S<*IoZ?T apportionment of estate duty 遗产税的分摊
$`ptSR appraisal 估价；评估
"#-iD appreciable growth 可观增长
(Z[c7 appreciable impact 显着影响
|yzv o"3 appreciable increase 可观增长
Il(o[Q>jJ3 appreciation 增值；升值
xpo^\E?2 appreciation against other currencies 相对其他货币升值
#62ThH~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
o?t H[ appreciation tax 增值税
N:k>V4oE appropriation 拨款；拨用；拨付
tcsb]/my appropriation account 拨款帐目
V45adDiZ Appropriation Bill 拨款法案
/ x$JY\cq` appropriation-in-aid system 补助拨款办法
kR^h@@'F" approved assets 核准资产
)T^w c: approved basket stock 认可一篮子证券
?A_+G 5 approved budget 核准预算
JX[]u<h? approved charitable donation 认可慈善捐款
(xVx|:R[<H approved charitable institution 认可慈善机构
o$Nhx_F approved currency 核准货币；认可货币
e*PUs approved estimates 核准预算
$C fp1# approved estimates of expenditure 核准开支预算
R) {O]<+ approved overseas insurer 核准海外保险人
8>6<GdGL<n approved overseas trust company 核准海外信托公司
"kBV Hy approved pooled investment fund 核准汇集投资基金
VP^Yf_ approved provident fund scheme 认可公积金计划
Z f<T`'_d approved provision 核准拨款
= >tkc/aa approved redeemable share 核准可赎回股份
S.1>bs2 approved regional stock 认可地区性证券
Ol+D"k~<C approved retirement scheme 认可退休金计划
]?w z. approved subordinated loan 核准附属贷款
0)~c)B:5 arbitrage 套戥；套汇；套利
$@71 w~ y arbitrageur 套戥者；套汇者
QRBx}!:NZ# arbitrary amount 临时款项
knph549 arrangement 措施；安排；协定
N[Ei% I arrears 欠款
rxyeix arrears of pay 欠付薪酬
JS%LJ _J arrears of revenue 逾期未收税款；逾期未收的帐项
w5~j|c=_W articles of association 组织章程；组织细则；组织章程细则
-l[$+Kw1S Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"-d A\,G ascertainment of profit 确定利润
q >>1?hzA "Asia Clear" “亚洲结算系统”
cc_'Kv! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xP&7i' ag Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0H^*VUyW/ Asian Development Fund [ADF] 亚洲发展基金
Fb8d= Zc Asian dollar bond 亚洲美元债券
hhZ%{l qL Asian dollar market 亚洲美元市场
" M?dU^U^ Asian dollar rate 亚洲美元利率
udA@9a^; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
f+n {9Hz Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~wv$uL8y asked price 沽盘；喊价；索价；卖方报价
$ L6R,%c assessable income 应评税入息
Cb+$|Kg/"b assessable loss 应评税亏损
.udLMS/_ assessable profit 应评税利润
U.P1KRY|= assessable value 应评税值
QSa#}vCp* assessed profit 估定利润
Bl8|`R^g assessed value 经评估价值
&?H$-r1/?V assessment 评税；评定；估价；评税单
7 Vh assessment number 评税编号；估价编号
w)@Wug assessment of additional tax 补加税评税
?2Z`xL9QT assessment of performance 业绩评估；实绩评价
6Q]c } Assessor 评税主任
Z@&%"nO asset price bubbles 资产价格泡沫
tUc<ExvP , asset-backed securities 具资产保证的证券
M."/"hV`- assets accretion 资产增值
([>__c/ Nd assets and liabilities 资产与负债
J9*;Bqzim assets betterment statement 资产递增表；资产改进表
7_l
Wr assets lending 实物放款；有抵押贷款
)lS 04|s assets of the company passing on the death 死者去世时转移的公司资产
`Ng Q>KV! assets pledged as security for liabilities 用作负债抵押的资产
_LC*_LT_ assets portfolio 资产投资组合
v G\J8s assets price 资产价格
5=|h~/.k assets quality 资产质素
z+6PVQ assets realization 资产变现
A-=hvJ5T assets refinancing arrangement 资产再集资安排
Xnjl {` assets securitization 资产证券化
uK"FopUJ4i assets situated outside Hong Kong 在香港以外地方的资产
tJ >>cF x assets stripping 削减资产；拆卖资产
%,02i@Fc assets value 资产值
`:V'E>B assignee 承让人
w->Y92q] assignment 转让；转让书；转让契
,
ftJw assignment of interest 权益转让
s=jYQ5nv assignment of letters patent and trade mark 专利证书及商标转让
$9Bzq_! assignment of property 物业转让；物业转让书
i({ \fb|0 assignment right 转让权
ny1O- `!1 assignor 转让人
md'wre3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
a@W9\b@I Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\ Voly associate member 附属会员
0q-lyVZ ^X associated body corporate 相联法人团体
ut560,h~ associated company 相联公司；联属公司
C{uT 1` associated corporation 相联法团
}kvix{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$ [fq Th 公认会计师公会〔英国〕
8_H BcZWs Association of Futures Exchange Brokers 香港期货经纪协会
Nr2,m" R{ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
i) X~L4gn association of underwriters 承保人组织
+<F3}] ] assumption of control 接管
PLs`Ci|` assurance 担保；保险；转易；转易书
tR'RB@k J assurance of interest 权益的转易
M`'D D-Q at 19XX price 按一九ＸＸ年价格计算
8Z9>h:c1 at a discount 按赔价计算；按贴水价格计算；打折扣
'ZMh <M[ at a premium 按溢价计算；按升水价格计算
f7Nmvla[q at call 通知付款；按通知
Ul]7I Uzsu at constant market price 按固定市价计算
e8xq`:4Y at constant price 按固定价格计算
<%uEWb) at cost 按成本计算
?VE'!DW at current market price 按当时市价计算；按现时市价计算
cw
2!V@ at current price 按当时价格计算；按现时价格计算
r.#r!.6 q at factor cost 按要素成本计算；按生产要素成本计算
Fovah4q%V at money-of-the-day price 按付款当日价格计算
bs)wxU`Q* at or better 按指定或较佳价位〔买卖指令〕
a"U3h[;$y at par 按面值计算；平价
-sJD:G,% at sight 见票即付
q&v~9~^}d at the close 按收市盘
!10 /M at the opening 按开市盘
8o%Vn'^t attestation 见证；见证条款
{X(nn.GpC at-the-money option 平价期权
v8y Cf7+" attorney 受权人；受托代表人
{*GBUv5 attornment 新拥有人承认书
g&2g>] attributable profit 可归属利润
L k
nK attributable share value 可归属股份价值
#9]2Uixq[ Auckland Stock Exchange 奥克兰证券交易所
t}h(j| auction 拍卖
*a CVkFp auctioneer 拍卖商
Evm3Sm!S audit 审计；核数
[=jZP,b&), Audit Commission 审计署
q%kCTw Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
eu$VKLY* 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〕
vJ'22)n audit review 帐目审查
-kLBq :M Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
h0 92S |iY audited account 审计帐目；经审计的帐目
|U{~t< BF# audited annual account 经审计的周年帐目
_yN5sLLyb audited balance sheet 经审计的资产负债表
d> ) =| auditor 核数师；核数主任；审计师
ZXYyG`3+ auditor's certificate 核数师证明书；审计师证明书
T=42]h auditor's report 核数师报告；审计师报告
SQf[1}$ . Aussie bond 澳元债券
!vu-`u~86 austerity budget 紧缩预算
i:jXh9+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Oz-/0;1n Australia All Ordinaries Index 澳洲所有普通股票指数
g*oX `K. Australian Dollar [AUD] 澳元
iEtR<R>= Australian Options Market 澳大利亚期权市场
^z)De+,!4 Australian Securities Commission 澳洲证券事务监察委员会
\HzmhQb+m Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~v2(sR J Australian Stock Exchange 澳大利亚证券交易所
Ep./->fOA Austrian Schilling [ATS] 奥地利先令
#?S"y: authentication 认证；鉴证
.cs x"JC authority to purchase 委托购买证；委购书
@ PNgqjd authorization 认可；核准；授权；授权书
4_QfM}Fyp authorization by direction 指示授权
t.;._' authorization by instruction 指令授权
=T2 SJ) authorization by warrant 令状授权
aanS^t0 authorization of unit trust 单位信托的认可
@B >D>B authorized agent 指定代理人
7_s+7x = authorized capital 法定资本
B(s^(__] authorized clerk 出市员
G ^d p9A authorized dealer 认可交易商
7 "'P fP4c authorized financial institution 认可财务机构
Posz|u <x authorized fund 认可基金
J Y8Rk= authorized fund house 获授权的基金公司；认可基金公司
-d4 v:Jab authorized institution 认可机构
7 SJ=2 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
u,8)M' UU authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
klQmo30i authorized insurer 获授权保险人；获认可承保人
ya~;Of 5 authorized investment 特准投资项目
nsi? .c&0! authorized person 获授权人
,iao56`E authorized representative 获授权代表
au50%sA~
authorized share capital 法定股本
U'" #jT automated quotation system 自动报价系统
[#@lsI Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
BXdk0 自动交易系统〔香港期货交易所有限公司〕
`W)?d I?#M automatic adjustment mechanism 自动调整机制
^rq\kf*] automatic adjustment system 自动调整系统
xOShO"4Z Automatic Clearing House 自动票据交换所
xP_%d, automatic exchange rates accumulation system 自动化汇率累集系统
}W 5ks-L6 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|33t 5}we automatic teller machine [ATM] 自动柜员机
@u/CNx,`X autopay 自动转帐
9;{(.K available assets 可用资产
c8mh#T bl available fiscal reserve 现存财政储备
.gC.T`/m available profit 可用利润
iLBORT !; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&)Qq%\EP4 average 平均；平均数；海损
_p: n\9k average basic salary 平均基本薪金
k6(</uRj average consumer expenditure 平均消费开支；一般消费开支
[Y* >x2X average cost 平均成本
Rjq\$ aY}% average cost of land production 增辟土地平均成本
Wu{_QuAB average daily turnover 平均每日成交额
7 $%G3Q|)L average daily wage rate 平均每日工资率
$ dI
mA average expenditure pattern 平均开支模式
em,1Yn? average growth rate 平均增长率
d*Mqs}8 average net fixed assets 固定资产平均净值
fNAW4I I} average of relatives 相对价格平均数
$[`rY D/. average price 平均价格
F%p DF \ average propensity to consume 平均消费倾向；一般消费倾向
{c3FJ 5: average propensity to save 平均储蓄倾向；一般储蓄倾向
/Q7q2Ne^* average rate 平均率
aG ;F =e average revenue 平均收入；平均收益
H:hM(m0?q average stock 平均库存；平均存货
w`8H=Hf average yearly rent 平均年租
-V4{tIQY avoidance of double taxation 避免双重课税
qVfn(rZ avoidance of tax 避税
