A:
x}.Q9L A share Ａ股；甲类股份
yK +&1U2` abatement of tax 减税；减扣免税额
qp-/S^ % ABN AMRO Bank N.V. 荷兰银行
2EubMG above-the-line expenditure 线上项目支出；经常预算支出
gJNp]I2R above-the-line receipt 线上项目收入；经常预算收入
hi>sD U< x ABSA Asia Limited 南非联合亚洲有限公司
CW(]6s u{ absolute change 绝对数值变更
F<y5zqGy@ absolute expenditure 实际开支
%bnDxCj" absolute guideline figure 绝对准则数字
eD0Rv0BV^ absolute interest 绝对权益
0Ts[IHpg&E absolute order of discharge 绝对破产解除令
-Bqn^ E
absolute profit margin 绝对利润幅度
cS98%@ DR absolute value 实值；绝对值
V `KXfY absolutely vested interest 绝对既得权益
1;p'2-x absorbed cost 已吸收成本；已分摊成本
V~+{douq absorption 吸收；分摊；合并
Go}C{(4T absorption rate 吸收率；摊配率；分摊率
llbj-9OZL ACB Finance Limited 亚洲商业财务有限公司
*/Oq$3QGsV acceptable form of reciprocity 合理的互惠条件
a*d>WN.;U acceptable rate 适当利率；适当汇率
{ 89F* acceptance agreement 承兑协议
eKl h }v acceptance for honour 参加承兑
=N,Mmz% acceptor 承兑人；接受人；受票人
g?ID}E ~< acceptor for honour 参加承兑人
3S-n sMs. accident insurance 意外保险
nT0FonK> Accident Insurance Association of Hong Kong 香港意外保险公会
(m[]A&u accident insurance scheme 意外保险计划
L Ty [) accident year basis 意外年度基准
7E$
e1= accommodation 通融；贷款
NTk"W!<Cl2 accommodation bill 通融票据；空头票据
n&=3Knbd@d accommodation party 汇票代发人
j +:q:6 = account balance 帐户余额；帐户结余
lm}mXFf# account book 帐簿
3&!X8Lhv account collected in advance 预收款项
C,R_` % b% account current book 往来帐簿
Qo{Ez^q@J account of after-acquired property 事后取得的财产报告
Oslbt8)U6 account of defaulter 拖欠帐目
oB:tio4 DE account payable 应付帐款
8$3G c"= account payee only [A/C payee only] 只可转帐；存入收款人帐户
m'$]lf;* account receivable 应收帐款
%|[+\py$Q account receivable report 应收帐款报表
vLW&/YJ6 account statement 结单；帐单；会计财务报表
Zqk e8q account title 帐户名称；会计科目
:qi"I;=6 accountant's report 会计师报告
_r8.I9| Accountant's Report Rules 会计师报告规则
qZlb? b" accounting and auditing procedure 会计与审计程序；会计与核数程序
l6. z-Qw Accounting Arrangements 《会计安排》
0n S69tH accounting basis 会计基础
}"j7Qy)cs accounting by Official Receiver 破产管理署署长呈交的帐目
A-vK0l+ Accounting Circular 《会计通告》
2{zFO3i<3 accounting class 会计类别
|q5R5 mQ accounting date 记帐日期；会计结算日期
mh> )N" accounting for money 款项核算
5V\\w ~&/ Accounting Officer 会计主任
2HBYReQ accounting period 会计报告期；会计期
9u/ "bj accounting policy 会计政策；会计方针
r 5z_{g accounting practice 会计惯例
w{3
B accounting principle 会计准则
[k(oQykq accounting record 会计记录
c *(]pM accounting report 会计报告
N=&~3k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Dh0`t@ Accounting Society of China 中国会计学会
h >w4{ u0 accounting statement 会计报表
}tT" vC u accounting system 会计制度；会计系统
a DuO!?Cm accounting transaction 会计事项；帐务交易
UUy| /z% accounting treatment 会计处理
0[g8 accounting year 会计年度
zp>q$e40 accretion 增值；添加
R_ojK&% accrual 应计项目；应累算数目
b >AFhj : accrual basis 应计制；权责发生制
&Ib8xwb: accrual basis accounting 应计制会计；权责发生制会计
dV<|ztv accrue 应累算；应计
;Y#~ 2eYCz accrued benefit 应累算利益
:e:j ILQ[ accrued charges 应计费用
~WK >+T,% accrued cumulative preference share dividend 应累算的累积优先股股息
"q4c[dna accrued expenses 应累算费用
r#wMd9 ]) accrued interest payable 应付利息；应计未付利息
? &ew$% accrued interest receivable 应收利息；应计未收利息
yzW9A=0A) accrued right 累算权益
3Xaw accruing profit 应累算的利润
bS _!K U accumulated fiscal reserve 累积财政储备
d !
A)H<Zt accumulated profit 累积利润；滚存溢利
[>+(zlK" accumulated reserve 累积储备
Q+E%"`3V4l accumulation of surplus income 累积收益盈余
f_X]2i n acquired assets 既得资产
'/kSUvd acquisition 收购；购置；取得
>(Jy=m? acquisition cost 购置成本
oop''6`C% acquisition expenses 购置费用
IC>OxYg* acquisition of 100% interest 收购全部股权
306C_ M\$ acquisition of control 取得控制权
CXGq>cQ=d acquisition of fixed assets 购置固定资产
?y!0QAIXK acquisition of shell “买壳”
Q@hx +aM acquisition price 收购价
^Humy DD6 act of God 天灾
P& C,E E$ acting partner 执事合伙人
Y[9x\6
_E active market 买卖活跃的市场；交投畅旺的市场；旺市
7Xm7{`jH active partner 积极参与的合伙人
.asHFT7]9 active trading 交投活跃
a0OH actual circulation 实际流通
Asicf{HaX actual cost 实际成本
:BG/]7>|V actual expenditure 实际开支；实际支出
.?9+1.` actual income 实际入息；实际收入；实际收益
? c0OrvM actual market 现货市场
a02;Zl actual price 现货价；实际价格
K~O fC actual profit 实际利润
v:(_-8:F actual quotation 实盘；实际价位；实际报价
@*'|8% actual year basis 按实际年度计算
703=.xj actuals 实货
i /R8G b actuarial investigation 精算调查
f m.-*`ax actuarial principle 精算原则
oX@nWQBc_ actuarial report 精算师报告
utKtxLX" Actuarial Society of Hong Kong 香港精算学会
' x
B BQP actuarial valuation 精算师估值
{`BC$V actuary 精算师
9'C kV [ ad referendum agreement 暂定协议；有待覆核的协定
D`PnY&ffT ad valorem duty 从价税；按值征税
EA p6IhW{ ad valorem duty system 从价税制
:\x53-&hO4 ad valorem fee 从价费
;LNFPo
ad valorem tariff 从价关税
Ath^UK O" additional allowance 额外免税额
gUzCD B^.: additional amount for unexpired risk 未过期风险的额外款额
qlmz@kTb additional assessable profit 补加应评税利润
iD#HB o additional assessment 补加评税
C"_f3[Z additional commitment 额外承担
8P.UB{QNe additional commitment vote 额外承担拨款
X6%w6%su5 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[TvH7ott'1 additional dependent parent allowance 供养父母额外免税额
X *VHi additional provision 额外拨款
R:k NAtK additional stamp duty 附加印花税
Y15KaoK? additional tax 补加税罚款；补加税款
fw,ruROqD Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
M@fUZh
adjudged bankrupt 被裁定破产
Dp!3uR ']p adjudicated bankrupt 裁定破产人
?I&ha-." adjudication fee 裁定费；评定印花税额手续费；评估契据费
|3W\^4>, adjudication of bankruptcy 裁定破产；宣告破产
.j:[R. adjudication of insolvency 裁定无力偿还债务
+ia F$ adjusted actual 经调整的实数；调整后的实数
SC)4u l% adjusted current assets 经调整的流动资产；调整后的流动资产
V*xT5TljS- adjusted figure 经调整的数字；调整后的数额
|rkj$s, adjusted liabilities 经调整的负债；调整后的负债
iJuh1+6:c9 adjusted loss 经调整的亏损；调整后的亏损
K-F@OSK' 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
TDXLxoC? adjusted profit 经调整的利润；调整后的利润
"&%:
9O adjusted surplus 经调整的盈余额；调整后的盈余额
5*~Mv<# adjusted value 经调整的价值；调整后的价值
$8h^ R# adjustment 调整；修订；理算〔保险〕
|^Nz/PN adjustment centre 调剂中心
W@v@|D@ adjustment lag 调整过程的时间差距；调整时差
4thLK8/c5g adjustment mechanism 调整机制
q3Re
F_ adjustment of loss 亏损调整
p*)RP2 adjustment process 调整过程；调整程序
!/, 6+2Ru adjustment range 调整幅度
+c#:;&Gs administered exchange rate 受管制汇率
ik02Q,J Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=( b;Cow administration expenses 行政费用
b etN-n- administration fee 手续费；行政费
) \Mwv&k1 administration in bankruptcy 破产管理
K[Bq,nP o administration order 遗产管理令
pZp|F administrator 管理人；遗产管理人
qW[p . j N administrator of the estate 遗产管理人
]C^D5(t/cd admission of debt 债项承认书
q 1a}o% admission of proof 接纳债权证明
#<|5 <U advance 放贷款项；垫付款项；预支款项；预付款项
I`w1I IY?m advance account 暂支帐目；预付款帐户
!4d6wp" advance compensation 预付补偿金
J;4x-R$W advance from shareholder 股东垫款
L+2!Sc ,> advance pending reimbursement 预支以待日后付还
::Y advanced economy 先进经济体系
~Fv&z'R advancement 预付；预付财产
N8|=K_;& advances warrant 垫款令
2P`QS@v0a= advancing 贷出
=\.Oc+p4 adverse balance 逆差
%:oyHlz% adverse exchange 逆汇
D"_~Njf advertisement addressed to shareholders 在报章刊登的致股东通告
I9P< !#q> advice for collection 托收通知书
6r"uDV #0 advice of drawing 提款通知书；汇票通知书
r1&b#r>
advice of payment 付款通知
-]c5**O} Advisory Committee [Securities and Futures Commission]
} r^ @Xh 谘询委员会〔证券及期货事务监察委员会〕
YgiwtZ5FY Advisory Committee on Diversification 经济多元化谘询委员会
o.U$\9MNP affidavit 誓章；遗产申报誓章
4} uX[~e& affidavit of no receipt 述明无收款的誓章
#=/eu= affiliate 联号；联营公司；附属公司
Y, K): ~ T affiliated company 附属公司；联号；联营公司
^/\OS@CT\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
px5~D(N affordability 负担能力
9{@ #tx African Development Bank [AfDB] 非洲开发银行
;m $F~!Y after-acquired property 事后取得的财产
=t1.j=oC
after-hours dealing 市后交易
d
(]t} after-tax profit 税后盈利；税后利润；税后溢利
un0t zz agency agreement 代理协议
X||Z>w}v agency expenses 代理机构的开支
]X~;?>#:p agency fee 代理费
E15"AO Agency Law 《代理法》
%\PnsnJ9Q agent 代理人；承销人
6#VG,'e3 agent of company 公司代理人
Okm&b g agent's fee 代理人费；经纪费
QA7SQ cd, aggregate 总计；总数；总体数字
eA9U|&o aggregate amount 总款额；总额
<Ur(< WTV aggregate assets and liabilities 总体资产与负债
E< nXkqD aggregate at constant price 按固定价格计算的总体数字
v<iMlO Et aggregate demand 总需求
>ijFQ667>j aggregate gross position 总持仓量
%||}WT-wv aggregate limit 总限额
?z0f5<dL aggregate of salaries tax 合计薪俸税
`C"Slz:: aggregate performance 总体表现；总体业绩
32jOs|<\ aggregate supply 总体供应
R ro|P_ aggregate surplus 总盈余
3nv7 Uz aggregate total 整体总额
@>f]0,"( aggregate value 总值；合计价值
) \_xB_K\ aggregated basis 合计基准
yA_;\\ aggregated net chargeable income 合计应课税入息实额
9i@AO U aggregation 合并计算；合计；总和
X1G[& aggregation of incomes of husband and wife 夫妇入息合并计算
fU^B
3S6X aggregation of property 财产的总和
^c{}G<U^ agio 差价；贴水
O-B ~~$g 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》
O @fX
+W?U Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,GEMc a,` 《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》
Ti`<,TA54 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3N6U6.Tqb 《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》
7?j$ Lwt Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;hR!j!3} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
e'aKI ]>a agreement for a settlement 授产协议
:0>wm@qCQ agreement for assignment 转让协议
v<bq1QG agreement for sale 售卖协议；买卖协议
`HU` =a&d agreement for sale and purchase 买卖协议
0 z{S@ agreement for the payment of interest 支付利息协议
n
m(yFX?= agreement for the repayment of money 还款协议
f" Yj'` 6 agreement of reinsurance 再保险协议
j{N;2#.u Agricultural Bank of China 中国农业银行
Z'dY,<@ air passenger departure tax 飞机乘客离境税
TuY{c%qQ: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\W;~[-"# airport tax 机场税
\V`O-wcJ]S alcohol duty 酒精税
@OAX#iQl alienation 让与；让渡；转让
0(#HMBE8 alimony 生活费；赡养费
pHFlO!#]| All Ordinaries Index [AOI] 所有普通股指数
*)"U5A/v) all risks 全险；综合险
fEc}c.!5 All Sales Record for Stock Market 《股票市场成交报告》
a%f{mP$m Allied Capital Resources Limited 新联财务有限公司
Nk=F.fp|/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
quk~z};R>\ allocation letter 拨款信件
^qqP):0y1V allocation of fund 分配款项；预留款项
RGYky3mQK allocation of profit 利润分配；溢利分配
HRi ~ TZ?\ allocation warrant 拨款令
$+Ke$fq.> allotment 分配；配股
E (tdL,m' allotment notice 股份配售通知；配股通知
`*PVFm> allotment of shares 股份分配
6u/ 3"A]' allowable 可获宽免；免税的
x^_Wfkch] allowable business loss 可扣除的营业亏损
kH*l83 allowable expenses 可扣税的支出
V[,/Hw~d% allowance 免税额；津贴；备抵；准备金
WpC @ nz? allowance for debts 债项的免税额
3P Twpq1 allowance for depreciation by wear and tear 耗损折旧免税额
0K7]<\) allowance for funeral expenses 殡殓费的免税额
pVn 6>\xa allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f]"][!e!, allowance for repairs and outgoings 修葺及支出方面的免税额
oQ~Q?o]Ri allowance to debtor 给债务人的津贴
,R0@`t1 p alteration of capital 资本更改
,$ 5; alternate trustee 候补受托人
nS[0g^} amalgamation 合并
I^/Ugu ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Gdnk1_D> ambit of charges 征税范围；收费范围
wE3^6 amended valuation 经修订的估值
ba|x?kz American Commodities Exchange 美国商品交易所
=wK3\rG American Express Bank Limited 美国运通银行
R 0+v5E American Stock Exchange 美国证券交易所
AC , $(E amortization 摊销
w( `X P amount due from banks 存放银行同业的款项
O;
EI& amount due from banks abroad 存放海外银行同业的款项
9 4I8~Jj4 amount due from holding companies 控股公司欠款
@]tF RV amount due from local banks 存放本港银行同业的款项
!.iu_xJ amount due to banks 银行同业的存款
H7G*Vg amount due to banks abroad 海外银行同业的存款
mn\e(WoX amount due to holding companies 控股公司存款
K2nq2Gbn amount due to local banks 本港银行同业的存款
1iaNb[:QX amount due to outport banks 外埠银行同业的存款
{@g3AG% amount for note issue 发行纸币的款额
k#`.!yI, amount of bond 担保契据的款额
O]w &uim amount of consideration 代价款额
W5}.W Fu amount of contribution 供款数额
CU6rw+Vax amount of indebtedness 负债款额
2N)=fBF%- amount of principal of the loan 贷款本金额
qfE/,L(B amount of rates chargeable 应征差饷数额
k<=.1cFh amount of share capital 股本额
7^Uv1ezDR amount of sums assured 承保款额
R+lKQAyC0= amount of variation 变动幅度
hU5[k/ q amount of vote 拨款数额
)vO Zp& amount payable 应付款额
?yddr`?W amount receivable 应收款额
)z3mS2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-"Lia!Q]M analysis 分析
n?@3R#4 D3 ancillary risk 附属风险
'1ff| c!x9 annual account 周年帐目；周年帐目报表；年度决算；年结
fMwJwMT8 annual accounting date 年结日期
8 kAG EiC annual allowance 每年免税额；年积金；年度津贴；年津
h3a HCr E annual balance 年度余额
9?gLi!rd annual disposable income 每年可动用收入
m\U@L+L annual estimates 周年预算
?nrd$, annual fee 年费
^C>i(j& annual general meeting 周年大会
Lcplc"C annual growth rate 年增率；每年增长率
?v#t{e0eQ annual long-term supplement 长期个案每年补助金
MR%M[SK1 annual pensionable emolument 可供计算退休金的年薪
Rb<aCX annual report 年报
3s\2 9gq Annual Report on the Consumer Price Index 《消费物价指数年报》
hnL"f[p@gC annual return 周年报表；周年申报表；每年报税表格
s!Y>\3rMW Annual Return Rules 《周年报表规则》
e{O m W annual review of consumer prices 每年消费物价回顾
82Nh;5T r annual roll-forward basis 逐年延展方式
r$;DA<<|<c annual salary 年薪
HoymGU `w annual statement 年度报表；年度决算表
M]jzbJ3Q 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
$ePAsJ annuitant 年金受益人
p}uL%:Vr annuity 年金
)8ctNpQt annuity contract 年金合约
b'Z#RIb annuity on human life 人寿年金
_.J{U0N antecedent debt 先前的债项
^w^cYM, ante-dated cheque 倒填日期支票
W6&" .2 anticipated expenditure 预期开支
[:a;|t anticipated net profit 预期纯利
:~:(49l anticipated revenue 预期收入
Y1{6lhxgE anti-inflation measure 反通货膨胀措施
E8jdQS|i anti-inflationary stance 反通货膨胀立场
&AGV0{NMh] apparent deficit 表面赤字
M^r1b1tR apparent financial solvency 表面偿债能力
HCb7 `(@ apparent partner 表面合伙人
gsc/IUk application for personal assessment 个人入息课税申请书
% ,a.431gi application of fund 资金应用
:CSys62 application to release as liquidator and to destruct the books of accounts and documents
mn*.z!N= 申请免除清盘人职务及毁灭帐簿与文件
q ]rsp0P2 appointed actuary 委任精算师
+F&w ~UT appointed auditor 委任核数师；委任审计师
E~2}rK+#) appointed trustee 委任的受托人
-#3B>VY appointer 委任人
hc>hNC :a apportioned pro rata 按比例分摊
Y!i4P#4+q apportionment 分配；分摊
Il'+^u_ < Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/,2Em > apportionment formula 分摊方程式
iK(n'X5i apportionment of estate duty 遗产税的分摊
Mh>^~; appraisal 估价；评估
r&0v,WSp&S appreciable growth 可观增长
azPFKg + appreciable impact 显着影响
@]WN|K appreciable increase 可观增长
@luv;X^% appreciation 增值；升值
\M=" R-&b appreciation against other currencies 相对其他货币升值
?&)<h_R4p appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0Vh|UJ'&7 appreciation tax 增值税
+ ?*,J=/ appropriation 拨款；拨用；拨付
h:" <x$F appropriation account 拨款帐目
-} 9ZZ#K Appropriation Bill 拨款法案
LEc%BQx appropriation-in-aid system 补助拨款办法
1
W2AE? approved assets 核准资产
B Gh%3"q approved basket stock 认可一篮子证券
_(<[!c!@0 approved budget 核准预算
xlqRW" approved charitable donation 认可慈善捐款
u` `FD approved charitable institution 认可慈善机构
mcb0% approved currency 核准货币；认可货币
>\^:xx Tf approved estimates 核准预算
P
et0 yH approved estimates of expenditure 核准开支预算
fseHuL=~ approved overseas insurer 核准海外保险人
>LFhu 6T approved overseas trust company 核准海外信托公司
~7 C` a$ approved pooled investment fund 核准汇集投资基金
fph*|T&R approved provident fund scheme 认可公积金计划
epW;]>
l approved provision 核准拨款
-2K`:}\y& approved redeemable share 核准可赎回股份
$}aLFb approved regional stock 认可地区性证券
o {
\cCZ" approved retirement scheme 认可退休金计划
d#vq+wR approved subordinated loan 核准附属贷款
^&h|HO-5 arbitrage 套戥；套汇；套利
a)Qx43mOS arbitrageur 套戥者；套汇者
o9<jj> R; arbitrary amount 临时款项
_yJd @ arrangement 措施；安排；协定
@/`b:sv&* arrears 欠款
]|Vm*zO arrears of pay 欠付薪酬
t{Q9 Kv arrears of revenue 逾期未收税款；逾期未收的帐项
#`<|W5 articles of association 组织章程；组织细则；组织章程细则
QlSZr[^ v Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9W 5vp:G ascertainment of profit 确定利润
'd|_ i6:y& "Asia Clear" “亚洲结算系统”
jv5p_v4%O Asia Commercial Bank Ltd. 亚洲商业银行有限公司
u(\b1h n Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
#8%Lc3n Asian Development Fund [ADF] 亚洲发展基金
'?v.O} Asian dollar bond 亚洲美元债券
'S)}mG_ Asian dollar market 亚洲美元市场
r_-iOxt~5 Asian dollar rate 亚洲美元利率
xdXt Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
,l#V eC Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
c+_F nA asked price 沽盘；喊价；索价；卖方报价
i=o<\ {iV: assessable income 应评税入息
+[V?3Gdb assessable loss 应评税亏损
xQm !
assessable profit 应评税利润
en O5XsIc assessable value 应评税值
)`,3/i9C$ assessed profit 估定利润
:p= IZY assessed value 经评估价值
PE]jYyyHtU assessment 评税；评定；估价；评税单
V!DQ_T+a assessment number 评税编号；估价编号
Fj7cI + assessment of additional tax 补加税评税
(m-(5 CaJ assessment of performance 业绩评估；实绩评价
S)n ~^q Assessor 评税主任
My5h;N@C asset price bubbles 资产价格泡沫
BQ)zm asset-backed securities 具资产保证的证券
pI( OI>~3 assets accretion 资产增值
)4D |sN assets and liabilities 资产与负债
7$\;G82_ assets betterment statement 资产递增表；资产改进表
@L=xY[&{ assets lending 实物放款；有抵押贷款
bv4lgRE6Y assets of the company passing on the death 死者去世时转移的公司资产
cmZ39pjBJ assets pledged as security for liabilities 用作负债抵押的资产
<n vz*s assets portfolio 资产投资组合
!n}"D:L( assets price 资产价格
Qg%B<3 < assets quality 资产质素
Hb#8 ?{ assets realization 资产变现
Mf<P ms\F assets refinancing arrangement 资产再集资安排
|jU/R assets securitization 资产证券化
egYJ.ZzF0 assets situated outside Hong Kong 在香港以外地方的资产
b=wc-n A assets stripping 削减资产；拆卖资产
rMH\;\
I|U assets value 资产值
GW]Y gf1t assignee 承让人
TC<_I0jCh assignment 转让；转让书；转让契
y7u"a)T assignment of interest 权益转让
=BM ON{K assignment of letters patent and trade mark 专利证书及商标转让
]pzf{8% assignment of property 物业转让；物业转让书
f]qP xRw assignment right 转让权
Zyu4! assignor 转让人
Ei i)zo8Xd associate 有联系的人；有关连人士；相联者；合伙人；联系人
`$AX!,<!G Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
H CZ#7 Z associate member 附属会员
G 9 ;X=c associated body corporate 相联法人团体
\{\*h /m associated company 相联公司；联属公司
MIsjTKE associated corporation 相联法团
q#x oM1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
GASDkVoij 公认会计师公会〔英国〕
>j4;{r+eQw Association of Futures Exchange Brokers 香港期货经纪协会
Y#=0C*FS Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3T'9_v[Y association of underwriters 承保人组织
[W , E j assumption of control 接管
2>Xgo% assurance 担保；保险；转易；转易书
^{T]sv assurance of interest 权益的转易
A% -*M 'J at 19XX price 按一九ＸＸ年价格计算
~5N0=) at a discount 按赔价计算；按贴水价格计算；打折扣
#e }Q|pF at a premium 按溢价计算；按升水价格计算
z{wJQZ9" at call 通知付款；按通知
i/6(~v at constant market price 按固定市价计算
N<zD<q at constant price 按固定价格计算
[d`J2^z} at cost 按成本计算
': 87.8$ at current market price 按当时市价计算；按现时市价计算
3,8<5)ds* at current price 按当时价格计算；按现时价格计算
g=0`^APql at factor cost 按要素成本计算；按生产要素成本计算
w<!F& kQB at money-of-the-day price 按付款当日价格计算
>=G;rs at or better 按指定或较佳价位〔买卖指令〕
e4fh<0gX at par 按面值计算；平价
Sb+^~ M at sight 见票即付
i+
]3J/J at the close 按收市盘
5/F1| N4 at the opening 按开市盘
F0qpJM , attestation 见证；见证条款
y'((
tBWa! at-the-money option 平价期权
s /"&k attorney 受权人；受托代表人
n0bm 'qw attornment 新拥有人承认书
T`mG +"O attributable profit 可归属利润
RP9 #P&Qk attributable share value 可归属股份价值
(u-K^xC Auckland Stock Exchange 奥克兰证券交易所
w[YiH $ auction 拍卖
0ft 81RK auctioneer 拍卖商
]$oo1ssZ1 audit 审计；核数
Ngi] I#V z Audit Commission 审计署
oJ734v [X Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Xia4I*
* 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
R.@ I}> audit review 帐目审查
Lp.dF)C\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"Rr)1x7 audited account 审计帐目；经审计的帐目
w<#/ngI2 audited annual account 经审计的周年帐目
!w2J*E\ audited balance sheet 经审计的资产负债表
Q"7v zr i auditor 核数师；核数主任；审计师
C jISU$O auditor's certificate 核数师证明书；审计师证明书
$9YAq/#Q auditor's report 核数师报告；审计师报告
NX%"_W/W Aussie bond 澳元债券
,P ~jO austerity budget 紧缩预算
'i +j;.
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\NU^Jc_k7 Australia All Ordinaries Index 澳洲所有普通股票指数
:%7y6V* Australian Dollar [AUD] 澳元
) l g>'O Australian Options Market 澳大利亚期权市场
/*Iq,"kGz Australian Securities Commission 澳洲证券事务监察委员会
c|RTP Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Of0(.-Q w Australian Stock Exchange 澳大利亚证券交易所
x7J8z\b"O Austrian Schilling [ATS] 奥地利先令
##!idcC authentication 认证；鉴证
C$WUg<kcK' authority to purchase 委托购买证；委购书
r&+8\/{ authorization 认可；核准；授权；授权书
+ i^@QNOa authorization by direction 指示授权
uE] HU authorization by instruction 指令授权
2>TOC BB" authorization by warrant 令状授权
3N c#6VI authorization of unit trust 单位信托的认可
"`g5iUHqUl authorized agent 指定代理人
g]&7c:/ authorized capital 法定资本
*ThP->&:( authorized clerk 出市员
uJ-Q]yQ authorized dealer 认可交易商
*Tc lc u authorized financial institution 认可财务机构
e_=TkG1E6 authorized fund 认可基金
StLFq6BO authorized fund house 获授权的基金公司；认可基金公司
O{^8dwg authorized institution 认可机构
~ H`m"4zQ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^G(U@-0.. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=d` w~iC authorized insurer 获授权保险人；获认可承保人
MTXh-9DA authorized investment 特准投资项目
^E~F,]dV= authorized person 获授权人
9`y@2/!Y authorized representative 获授权代表
M` V<` authorized share capital 法定股本
Z<D8{&AjS automated quotation system 自动报价系统
Xna58KF/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g$f+X~Q 自动交易系统〔香港期货交易所有限公司〕
BK 3oNDy automatic adjustment mechanism 自动调整机制
.w,$ TezGP automatic adjustment system 自动调整系统
{,aX|*1Ku~ Automatic Clearing House 自动票据交换所
HpP82X xj automatic exchange rates accumulation system 自动化汇率累集系统
4j|IG/m Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
E<RPMd @a automatic teller machine [ATM] 自动柜员机
fo fYe0z autopay 自动转帐
, ="hI:*< available assets 可用资产
{o oztC available fiscal reserve 现存财政储备
GHNw. <`l? available profit 可用利润
}fO+b5U Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#ZkT![ ` average 平均；平均数；海损
!,l k>j.V average basic salary 平均基本薪金
9]C%2!Ur, average consumer expenditure 平均消费开支；一般消费开支
B/O0 ~y!n average cost 平均成本
"w&IO}j;= average cost of land production 增辟土地平均成本
\uPyvA = average daily turnover 平均每日成交额
*Xcqnu(' average daily wage rate 平均每日工资率
CKI.\o average expenditure pattern 平均开支模式
uM)#T*( average growth rate 平均增长率
=j~BAS*" average net fixed assets 固定资产平均净值
5(5:5q.A/D average of relatives 相对价格平均数
Ty<."dyPW average price 平均价格
unKPqc%q=n average propensity to consume 平均消费倾向；一般消费倾向
A=W:}szt] average propensity to save 平均储蓄倾向；一般储蓄倾向
_ mWVZ1P average rate 平均率
}#r awVe= average revenue 平均收入；平均收益
{x{~%)- average stock 平均库存；平均存货
:%_\!FvS average yearly rent 平均年租
Gsn$r(m{K avoidance of double taxation 避免双重课税
3D;?X@ avoidance of tax 避税
