A:
0^|)[2m! A share Ａ股；甲类股份
^DVr>u abatement of tax 减税；减扣免税额
?};}#%971 ABN AMRO Bank N.V. 荷兰银行
Q$W0>bU P above-the-line expenditure 线上项目支出；经常预算支出
U}6'_ PRQ above-the-line receipt 线上项目收入；经常预算收入
P@p(Y2&~g ABSA Asia Limited 南非联合亚洲有限公司
0[xum absolute change 绝对数值变更
} ?#<)|_5 absolute expenditure 实际开支
;or(:Yoc- absolute guideline figure 绝对准则数字
`Qv7aY absolute interest 绝对权益
/+P
4cHv]F absolute order of discharge 绝对破产解除令
=XJ
SE+ 7 absolute profit margin 绝对利润幅度
(} "r 5 absolute value 实值；绝对值
%]>c 4"H absolutely vested interest 绝对既得权益
r `i<XGPJ% absorbed cost 已吸收成本；已分摊成本
,$mnD@) absorption 吸收；分摊；合并
t'_Hp}, absorption rate 吸收率；摊配率；分摊率
vd SV6p.d ACB Finance Limited 亚洲商业财务有限公司
u1ggLH!U acceptable form of reciprocity 合理的互惠条件
WDSkk"#TF acceptable rate 适当利率；适当汇率
4t|g G`QW7 acceptance agreement 承兑协议
Yp./3b VO acceptance for honour 参加承兑
R"Hhc(H acceptor 承兑人；接受人；受票人
D.j'n-y w acceptor for honour 参加承兑人
y^pk)`y8 accident insurance 意外保险
~LuZ pV Accident Insurance Association of Hong Kong 香港意外保险公会
d[w 'j/{ accident insurance scheme 意外保险计划
nu}$wLM accident year basis 意外年度基准
<G{m= accommodation 通融；贷款
.Hl]xI$;+ accommodation bill 通融票据；空头票据
1SP )`Q accommodation party 汇票代发人
vO%n~l= account balance 帐户余额；帐户结余
e4y d n account book 帐簿
.rD@Q{e50 account collected in advance 预收款项
jB:$+k|~. account current book 往来帐簿
*&+e2itmp account of after-acquired property 事后取得的财产报告
5iz]3]}% account of defaulter 拖欠帐目
IBcCbNs! account payable 应付帐款
~{0:`)2FQ account payee only [A/C payee only] 只可转帐；存入收款人帐户
a:Y6yg%1> account receivable 应收帐款
\kvd;T# t6 account receivable report 应收帐款报表
rm;'/l8Y-E account statement 结单；帐单；会计财务报表
VThcG(
NF account title 帐户名称；会计科目
uo_Y"QiKEH accountant's report 会计师报告
L|qQZ = Accountant's Report Rules 会计师报告规则
w W1aG accounting and auditing procedure 会计与审计程序；会计与核数程序
gV):3mWC Accounting Arrangements 《会计安排》
:mX c|W3 accounting basis 会计基础
~_QZiuq& accounting by Official Receiver 破产管理署署长呈交的帐目
X_ne#ZPl Accounting Circular 《会计通告》
36*"oD=@ accounting class 会计类别
8t!(!<iF0 accounting date 记帐日期；会计结算日期
#g MMh B= accounting for money 款项核算
#Bg88!-4 Accounting Officer 会计主任
CuR\JKdRo accounting period 会计报告期；会计期
]IoJ(4f accounting policy 会计政策；会计方针
'+?AaR&p? accounting practice 会计惯例
?!U=S=8 accounting principle 会计准则
e ,/I}W accounting record 会计记录
u&/q7EBfP accounting report 会计报告
l{>fma]7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Uy5IvG;O+ Accounting Society of China 中国会计学会
=zDU !< U accounting statement 会计报表
@ JZ I accounting system 会计制度；会计系统
?FVX &{{V accounting transaction 会计事项；帐务交易
w> p0ldi accounting treatment 会计处理
@v ss:' l accounting year 会计年度
\6-x ~ %xK accretion 增值；添加
}tF/ca:XPQ accrual 应计项目；应累算数目
-GD_xk accrual basis 应计制；权责发生制
"yCCei,hA? accrual basis accounting 应计制会计；权责发生制会计
NEa : accrue 应累算；应计
8 1eDN6
M\ accrued benefit 应累算利益
jA$g0> accrued charges 应计费用
s:7^R-"
accrued cumulative preference share dividend 应累算的累积优先股股息
Q zPq^ accrued expenses 应累算费用
U[*VNJSp accrued interest payable 应付利息；应计未付利息
F^ 7qLvh accrued interest receivable 应收利息；应计未收利息
K~H)XJFF accrued right 累算权益
K:Wxx " accruing profit 应累算的利润
i6?,2\ K accumulated fiscal reserve 累积财政储备
7 *^-3Tt83 accumulated profit 累积利润；滚存溢利
Bq.@CxK accumulated reserve 累积储备
T1m" 1Q accumulation of surplus income 累积收益盈余
QM2Y? ."# acquired assets 既得资产
;n%SjQ'% acquisition 收购；购置；取得
8>x!n/z) acquisition cost 购置成本
'3 w=D
) acquisition expenses 购置费用
"^ F#oo%L acquisition of 100% interest 收购全部股权
NeAkJG=< acquisition of control 取得控制权
svCD&~|K# acquisition of fixed assets 购置固定资产
9 h> nP8 acquisition of shell “买壳”
XAW$"^ p acquisition price 收购价
>G$8\&]j act of God 天灾
1uZ[Ewl] acting partner 执事合伙人
(MY#;v\AYE active market 买卖活跃的市场；交投畅旺的市场；旺市
n1m[7s.[& active partner 积极参与的合伙人
F B9PIsFS active trading 交投活跃
/vll*}} actual circulation 实际流通
1
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DZ9 2; m actual expenditure 实际开支；实际支出
&)JQ6J_|\ actual income 实际入息；实际收入；实际收益
= .(yOUI actual market 现货市场
>A5R actual price 现货价；实际价格
%@#+Xpa+ actual profit 实际利润
^hzlR[ actual quotation 实盘；实际价位；实际报价
U`N|pPe:w actual year basis 按实际年度计算
AD#]PSB actuals 实货
V>ML -s9 actuarial investigation 精算调查
L^bt-QbhO actuarial principle 精算原则
7K,Quq.%+ actuarial report 精算师报告
:K>v
F`SM Actuarial Society of Hong Kong 香港精算学会
( NWT/yBx actuarial valuation 精算师估值
L`;p.L
Bs_ actuary 精算师
3 XF.$=@ ad referendum agreement 暂定协议；有待覆核的协定
Tm(XM< ad valorem duty 从价税；按值征税
#no~g( !o ad valorem duty system 从价税制
M.$Li#So, ad valorem fee 从价费
g@wF2= ad valorem tariff 从价关税
?%%
'G X additional allowance 额外免税额
njeRzX additional amount for unexpired risk 未过期风险的额外款额
)b`Xc+{> additional assessable profit 补加应评税利润
+PgUbr[p additional assessment 补加评税
D9,609w additional commitment 额外承担
{ *,~,iq additional commitment vote 额外承担拨款
"X0"=1R~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Oo |*q+{ additional dependent parent allowance 供养父母额外免税额
w
F6ywr additional provision 额外拨款
v,y nz'>) additional stamp duty 附加印花税
2+z E|I. additional tax 补加税罚款；补加税款
^!^6 | [ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
BZq_o m6 adjudged bankrupt 被裁定破产
0T7(c- adjudicated bankrupt 裁定破产人
! Ob adjudication fee 裁定费；评定印花税额手续费；评估契据费
%a=K:" oU[ adjudication of bankruptcy 裁定破产；宣告破产
>}Qj|05G adjudication of insolvency 裁定无力偿还债务
Ec
IgX_\ adjusted actual 经调整的实数；调整后的实数
9pUvw_9MY adjusted current assets 经调整的流动资产；调整后的流动资产
fZ 1v| adjusted figure 经调整的数字；调整后的数额
'{dduHo adjusted liabilities 经调整的负债；调整后的负债
%E#OUo[y/ adjusted loss 经调整的亏损；调整后的亏损
#<0Yx9Jh. 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
59mNb:< adjusted profit 经调整的利润；调整后的利润
K~ ,| ~ adjusted surplus 经调整的盈余额；调整后的盈余额
)] WWx-Uf' adjusted value 经调整的价值；调整后的价值
5I/wP qR[ adjustment 调整；修订；理算〔保险〕
x2x) y08 adjustment centre 调剂中心
JYuI~<: adjustment lag 调整过程的时间差距；调整时差
E }AOtY5a adjustment mechanism 调整机制
VeiJ1=hc adjustment of loss 亏损调整
JLUG=x(dA adjustment process 调整过程；调整程序
P y7!_TX adjustment range 调整幅度
t\~lGG-p administered exchange rate 受管制汇率
i)9}+M 5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;, P-2\V/ administration expenses 行政费用
arJ4^ d administration fee 手续费；行政费
:MeshzWK administration in bankruptcy 破产管理
D FDC'E administration order 遗产管理令
^,u0kMG5l administrator 管理人；遗产管理人
|T?wM/ administrator of the estate 遗产管理人
sq T BlP admission of debt 债项承认书
Ay)q %:qx admission of proof 接纳债权证明
D`p&`]k3v advance 放贷款项；垫付款项；预支款项；预付款项
^?PU:eS advance account 暂支帐目；预付款帐户
r@N 0%JZZ advance compensation 预付补偿金
!w iW#PR advance from shareholder 股东垫款
U
|I>CDp advance pending reimbursement 预支以待日后付还
S Y\ UuZ advanced economy 先进经济体系
S< }2y 9F
advancement 预付；预付财产
].F7.
zi advances warrant 垫款令
@_"B0$,-i advancing 贷出
1=BDqSZ@9 adverse balance 逆差
Td#D\d\R adverse exchange 逆汇
V.zKjoky@ advertisement addressed to shareholders 在报章刊登的致股东通告
@sQ^6FK0G advice for collection 托收通知书
+Qy*s1fit advice of drawing 提款通知书；汇票通知书
~3byAL advice of payment 付款通知
<@i. ~EL Advisory Committee [Securities and Futures Commission]
v{{Cj83S+ 谘询委员会〔证券及期货事务监察委员会〕
L% ](C Advisory Committee on Diversification 经济多元化谘询委员会
kwxb~~S}h( affidavit 誓章；遗产申报誓章
dxqVZksg(9 affidavit of no receipt 述明无收款的誓章
@X`~r8& affiliate 联号；联营公司；附属公司
b3(pRg[Fp affiliated company 附属公司；联号；联营公司
BiGB<Jr affirmation [estate duty] 非宗教式宣誓〔遗产税〕
p@epl|IZp affordability 负担能力
50!/% African Development Bank [AfDB] 非洲开发银行
eduaG,+k7p after-acquired property 事后取得的财产
\#4??@+Xf after-hours dealing 市后交易
z_%G{H+:l after-tax profit 税后盈利；税后利润；税后溢利
we' <Y agency agreement 代理协议
D|-^}I4 agency expenses 代理机构的开支
x._IP,vRx^ agency fee 代理费
sYV 7t*l Agency Law 《代理法》
[]HMUL]" agent 代理人；承销人
5. gM]si agent of company 公司代理人
(<sZ8n=AD agent's fee 代理人费；经纪费
l ;i,V;@ t aggregate 总计；总数；总体数字
!0ly1T 9 aggregate amount 总款额；总额
Y.I-h l1<r aggregate assets and liabilities 总体资产与负债
wMy$T<: aggregate at constant price 按固定价格计算的总体数字
m"Y;GzqQl aggregate demand 总需求
xml@]N*D#E aggregate gross position 总持仓量
49f- u aggregate limit 总限额
\s<7!NAE4 aggregate of salaries tax 合计薪俸税
:}d`$2Dz aggregate performance 总体表现；总体业绩
J ytY6HF aggregate supply 总体供应
.qVz rS aggregate surplus 总盈余
OJd!g/V aggregate total 整体总额
6BIP;, M= aggregate value 总值；合计价值
Xx{ho 4qq aggregated basis 合计基准
w X}N=== aggregated net chargeable income 合计应课税入息实额
;\`~M aggregation 合并计算；合计；总和
Enee \!@v aggregation of incomes of husband and wife 夫妇入息合并计算
~;St,Fw<< aggregation of property 财产的总和
+EJwWDJ!% agio 差价；贴水
+|.}oL^}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》
!_ GY\@} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4)D #kP 《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》
`(A6uakd Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=PHl|^ 《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》
{ zoUU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&tY3nr 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;/ i"W agreement for a settlement 授产协议
vQrc e& agreement for assignment 转让协议
Ta #vD_QP agreement for sale 售卖协议；买卖协议
u#5/s 8 agreement for sale and purchase 买卖协议
FFXDt"i2 agreement for the payment of interest 支付利息协议
.0]4@' agreement for the repayment of money 还款协议
wUzQ`h2 agreement of reinsurance 再保险协议
"%~\kJ(G Agricultural Bank of China 中国农业银行
v +-f
pl& air passenger departure tax 飞机乘客离境税
kN uDoo]z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+3.Ik,Z}zq airport tax 机场税
N[ 4v6GS alcohol duty 酒精税
}HS:3Dt alienation 让与；让渡；转让
?]gZg[ alimony 生活费；赡养费
@C)O[&Sk All Ordinaries Index [AOI] 所有普通股指数
lhg 3
}dW all risks 全险；综合险
g-'y_ '%0G All Sales Record for Stock Market 《股票市场成交报告》
zx^]3} Allied Capital Resources Limited 新联财务有限公司
jB }O6u[% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&d `T~fl| allocation letter 拨款信件
0
eZfHW& allocation of fund 分配款项；预留款项
H"(:6
` allocation of profit 利润分配；溢利分配
K%LDOVE8e allocation warrant 拨款令
XfA3Ez,} allotment 分配；配股
zM6 yUEg allotment notice 股份配售通知；配股通知
3_=~7B)
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{ZFa
+ allowable 可获宽免；免税的
$,08y allowable business loss 可扣除的营业亏损
\V @SCA ' allowable expenses 可扣税的支出
*Yv"lB8 allowance 免税额；津贴；备抵；准备金
2&91C[da0 allowance for debts 债项的免税额
$;un$ko6% allowance for depreciation by wear and tear 耗损折旧免税额
khT&[!J{> allowance for funeral expenses 殡殓费的免税额
,CW]d#P| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&_FNDJ>MCk allowance for repairs and outgoings 修葺及支出方面的免税额
\3K 6NA!L allowance to debtor 给债务人的津贴
U`q[5U" alteration of capital 资本更改
^B@4 w\t alternate trustee 候补受托人
zjgK78!< amalgamation 合并
gd<8RVA ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
oT Z?x}Z1 ambit of charges 征税范围；收费范围
Sp)KtMV amended valuation 经修订的估值
S CeZt [
American Commodities Exchange 美国商品交易所
RAKQ+Y"nl American Express Bank Limited 美国运通银行
992;~lBu American Stock Exchange 美国证券交易所
aKs!*uo0H amortization 摊销
FtN 1ZZ"<* amount due from banks 存放银行同业的款项
%sC,;^wla' amount due from banks abroad 存放海外银行同业的款项
bGRI^
[8#+ amount due from holding companies 控股公司欠款
TR z~rW
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ez Tu1-m amount due to banks 银行同业的存款
S-Va_ t$ amount due to banks abroad 海外银行同业的存款
/rp4m& ! amount due to holding companies 控股公司存款
`XYT:' amount due to local banks 本港银行同业的存款
C>cc!+n%H amount due to outport banks 外埠银行同业的存款
R#~}ZU k2 amount for note issue 发行纸币的款额
G B!3`
A%& amount of bond 担保契据的款额
7HPLD&W Pt amount of consideration 代价款额
&Pxt6M\d amount of contribution 供款数额
i=_leC)rl amount of indebtedness 负债款额
sb4)@/Q7j amount of principal of the loan 贷款本金额
~J2-B2S! amount of rates chargeable 应征差饷数额
322W"qduTZ amount of share capital 股本额
^7q=E@[e amount of sums assured 承保款额
!mBsDn(J amount of variation 变动幅度
X[ k-J\ amount of vote 拨款数额
A( _AOoA' amount payable 应付款额
Lhl) p P17 amount receivable 应收款额
a#H=dIj Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Ary$,3X2 analysis 分析
nR/; uTTz ancillary risk 附属风险
Td[w<m+p<P annual account 周年帐目；周年帐目报表；年度决算；年结
Ga f/0/| annual accounting date 年结日期
0 w \X annual allowance 每年免税额；年积金；年度津贴；年津
DjOFfD\MF annual balance 年度余额
B0=:A annual disposable income 每年可动用收入
2a.NWJS annual estimates 周年预算
u#p1W|\4 annual fee 年费
M)Rp+uQ annual general meeting 周年大会
hM\QqZFyp annual growth rate 年增率；每年增长率
Te'^O,C)y$ annual long-term supplement 长期个案每年补助金
h x4!P( o1 annual pensionable emolument 可供计算退休金的年薪
==x3|^0y annual report 年报
q^sMJ Annual Report on the Consumer Price Index 《消费物价指数年报》
`Q26Dk annual return 周年报表；周年申报表；每年报税表格
N(Y9FD;H Annual Return Rules 《周年报表规则》
{%D
"0* ^ annual review of consumer prices 每年消费物价回顾
jbIWdHZ/US annual roll-forward basis 逐年延展方式
Z.6`O1OY}? annual salary 年薪
wdBytH6r. annual statement 年度报表；年度决算表
?3SlvKI}H` 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
$ajw]2kx annuitant 年金受益人
%fP^Fh annuity 年金
W/oRt<:E annuity contract 年金合约
N( vbo annuity on human life 人寿年金
OpxVy _5, antecedent debt 先前的债项
yD1*^~ loJ ante-dated cheque 倒填日期支票
2DQ'h}BI anticipated expenditure 预期开支
yE9JMi 0 anticipated net profit 预期纯利
6(9Ta'ywZ anticipated revenue 预期收入
lk.Q6saI1 anti-inflation measure 反通货膨胀措施
F/j=rs,*|D anti-inflationary stance 反通货膨胀立场
@PwEom`a apparent deficit 表面赤字
?]fBds= apparent financial solvency 表面偿债能力
7P/j\frW apparent partner 表面合伙人
IX7d[nm39 application for personal assessment 个人入息课税申请书
Cc z: NpK+ application of fund 资金应用
qjR;c&
q R application to release as liquidator and to destruct the books of accounts and documents
8e>;E 申请免除清盘人职务及毁灭帐簿与文件
8g>jz
8 appointed actuary 委任精算师
>o .u, appointed auditor 委任核数师；委任审计师
;x^&@G8W` appointed trustee 委任的受托人
}/c.>U appointer 委任人
*XH? |SV apportioned pro rata 按比例分摊
Byldt apportionment 分配；分摊
o*p7/KvoT Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
FGwz5@ |E apportionment formula 分摊方程式
DP^{T/G apportionment of estate duty 遗产税的分摊
)\mklM9Z appraisal 估价；评估
a]X6) 6 appreciable growth 可观增长
eBU\& z[ appreciable impact 显着影响
.6O>P2m]a_ appreciable increase 可观增长
Va=0R appreciation 增值；升值
AN: ,t(w appreciation against other currencies 相对其他货币升值
f~Kln^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
! FHNKh appreciation tax 增值税
9k 7|B>LT appropriation 拨款；拨用；拨付
"6Dz~5 appropriation account 拨款帐目
nt;A7pI` Appropriation Bill 拨款法案
yE"hgdL appropriation-in-aid system 补助拨款办法
)W 57n )] approved assets 核准资产
d1y(Jt approved basket stock 认可一篮子证券
8.k"kXU@n approved budget 核准预算
IR/0gP approved charitable donation 认可慈善捐款
0@AK approved charitable institution 认可慈善机构
$Z{ fKr approved currency 核准货币；认可货币
wCmwH=O approved estimates 核准预算
?\vJ8H[bD approved estimates of expenditure 核准开支预算
E}NX+ vYF approved overseas insurer 核准海外保险人
CKh-+8j approved overseas trust company 核准海外信托公司
7%7_i%6wP approved pooled investment fund 核准汇集投资基金
tm]75*? approved provident fund scheme 认可公积金计划
fiw~"2U approved provision 核准拨款
B|extWwu approved redeemable share 核准可赎回股份
z[t$[Q g approved regional stock 认可地区性证券
ybS7uo approved retirement scheme 认可退休金计划
J|xqfY@+ approved subordinated loan 核准附属贷款
a*SJHBB arbitrage 套戥；套汇；套利
qsJA|z&6 x arbitrageur 套戥者；套汇者
EiJSLL arbitrary amount 临时款项
!]kn=7 arrangement 措施；安排；协定
1M 3U)U arrears 欠款
SF.,sCk arrears of pay 欠付薪酬
a S<JsB arrears of revenue 逾期未收税款；逾期未收的帐项
6 Dg [ b articles of association 组织章程；组织细则；组织章程细则
h@W }xT Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|d%D w^ ascertainment of profit 确定利润
QyHUuG|g "Asia Clear" “亚洲结算系统”
kJDMIh|g Asia Commercial Bank Ltd. 亚洲商业银行有限公司
t Ac;O[L Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
m k -"
U7; Asian Development Fund [ADF] 亚洲发展基金
v0$6@K;M4G Asian dollar bond 亚洲美元债券
9MHb<~F Asian dollar market 亚洲美元市场
ny=CtU!z Asian dollar rate 亚洲美元利率
2o\\qEY g Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
up:e0d i{ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
o.Cj+`0} 5 asked price 沽盘；喊价；索价；卖方报价
.mok.f<G_m assessable income 应评税入息
Q;aZpi-E" assessable loss 应评税亏损
E#HO0 ]S assessable profit 应评税利润
&)bar.vw/ assessable value 应评税值
%{HqF>=~ assessed profit 估定利润
tY[y ? DJ assessed value 经评估价值
*\joaw assessment 评税；评定；估价；评税单
l,v :[N assessment number 评税编号；估价编号
Qy6A vw/$ assessment of additional tax 补加税评税
,%KB\;1mn' assessment of performance 业绩评估；实绩评价
( j-(fS Assessor 评税主任
>M vt;'c asset price bubbles 资产价格泡沫
^2mXXAQf7^ asset-backed securities 具资产保证的证券
"%. #/!RG assets accretion 资产增值
3}h&/KN{ assets and liabilities 资产与负债
a#raUF7e assets betterment statement 资产递增表；资产改进表
8AefgjE assets lending 实物放款；有抵押贷款
]AHUo;(f% assets of the company passing on the death 死者去世时转移的公司资产
J| 'T2g assets pledged as security for liabilities 用作负债抵押的资产
dUe"qH29s assets portfolio 资产投资组合
{Ua5bSbh assets price 资产价格
@EZXPU assets quality 资产质素
g` h>:5] assets realization 资产变现
MI@ RdXkY assets refinancing arrangement 资产再集资安排
zM@iG]?kc assets securitization 资产证券化
2<98 8F assets situated outside Hong Kong 在香港以外地方的资产
LZ oth+: assets stripping 削减资产；拆卖资产
x%(!+ assets value 资产值
ikx SWO_Y= assignee 承让人
hG
]j m assignment 转让；转让书；转让契
Lqch~@E&%# assignment of interest 权益转让
.
}=;]= assignment of letters patent and trade mark 专利证书及商标转让
3)3'-wu assignment of property 物业转让；物业转让书
%
tJ?dlD' assignment right 转让权
. 7kVC assignor 转让人
#);
6+v associate 有联系的人；有关连人士；相联者；合伙人；联系人
ZDVaKDqZ_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.4^Paxz associate member 附属会员
3[e@mcO associated body corporate 相联法人团体
1:&$0jU&U associated company 相联公司；联属公司
u5,IH2BU associated corporation 相联法团
=Wjm_Rvk9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>yWJk9h f 公认会计师公会〔英国〕
9Q. j
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zc2,Mn2 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/NkZ;<uxJ association of underwriters 承保人组织
bX6*/N assumption of control 接管
K GI]W|T assurance 担保；保险；转易；转易书
b#y}V Y)? assurance of interest 权益的转易
QWxQD'L' at 19XX price 按一九ＸＸ年价格计算
N\Hd3Om at a discount 按赔价计算；按贴水价格计算；打折扣
8bK}& *z< at a premium 按溢价计算；按升水价格计算
[]Fy[G.)H at call 通知付款；按通知
~z'0~3 at constant market price 按固定市价计算
t6"4+:c!> at constant price 按固定价格计算
8WyG49eic at cost 按成本计算
S`l CynGH at current market price 按当时市价计算；按现时市价计算
9<YB &:< at current price 按当时价格计算；按现时价格计算
)8k6GO8| at factor cost 按要素成本计算；按生产要素成本计算
nut7b at money-of-the-day price 按付款当日价格计算
Kp&d9e{
Yc at or better 按指定或较佳价位〔买卖指令〕
+Rh'VZJs at par 按面值计算；平价
X<?;-HrS; at sight 见票即付
5$#<z1M.& at the close 按收市盘
ZHF@k'vm/9 at the opening 按开市盘
T }8aj attestation 见证；见证条款
.K93VTzy at-the-money option 平价期权
l%U9g attorney 受权人；受托代表人
tou^p-)GQ| attornment 新拥有人承认书
m0#hG
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w%ip"GT, attributable share value 可归属股份价值
^Gy l:hN Auckland Stock Exchange 奥克兰证券交易所
%kUJ:lg;d auction 拍卖
!*cf}<Kmw auctioneer 拍卖商
EP8LJzd" audit 审计；核数
J\{)qJ *jp Audit Commission 审计署
$_ NaxV Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
D{4
Y:O&J 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
>Y,7>ahyt audit review 帐目审查
"u laF+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
D H.ljGb audited account 审计帐目；经审计的帐目
3dM6z OK audited annual account 经审计的周年帐目
+|0 m6)J] audited balance sheet 经审计的资产负债表
49#-\=<gt auditor 核数师；核数主任；审计师
iKK=A.g auditor's certificate 核数师证明书；审计师证明书
3a 5H<3w_ auditor's report 核数师报告；审计师报告
givK{Yt<B Aussie bond 澳元债券
'Oc8[8 austerity budget 紧缩预算
@2u <Bh}} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J )-owu; Australia All Ordinaries Index 澳洲所有普通股票指数
7]^Cg;EtM: Australian Dollar [AUD] 澳元
*\`C! r Australian Options Market 澳大利亚期权市场
jsG9{/Ov3 Australian Securities Commission 澳洲证券事务监察委员会
[:k'VXL Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4R0_%x6vG Australian Stock Exchange 澳大利亚证券交易所
t"L:3<U7 Austrian Schilling [ATS] 奥地利先令
\Dc\H ) authentication 认证；鉴证
v_ J.M ] authority to purchase 委托购买证；委购书
t b
i;X=5 authorization 认可；核准；授权；授权书
/qCYNwWH9 authorization by direction 指示授权
P o_9M4kU authorization by instruction 指令授权
4H,DG`[Mo authorization by warrant 令状授权
z_H2 L"Z authorization of unit trust 单位信托的认可
_x
\Ll? , authorized agent 指定代理人
lAGxE-B^a" authorized capital 法定资本
5bAXa2Vt authorized clerk 出市员
CJC|%i3 authorized dealer 认可交易商
&l.^UQ authorized financial institution 认可财务机构
@N(jd($E authorized fund 认可基金
Dxe|4"%^ authorized fund house 获授权的基金公司；认可基金公司
/}VQzF authorized institution 认可机构
she`_'?5 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
r" D |1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\xdt|:8 authorized insurer 获授权保险人；获认可承保人
3xe8DD authorized investment 特准投资项目
EW!$D authorized person 获授权人
AVJk authorized representative 获授权代表
t L5Xfd?u authorized share capital 法定股本
}/L YI automated quotation system 自动报价系统
I*ej_cFQ^ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
zZx P=
c 自动交易系统〔香港期货交易所有限公司〕
VgdkCdWRm_ automatic adjustment mechanism 自动调整机制
*Z]|
Z4Q/` automatic adjustment system 自动调整系统
NqWHR~& Automatic Clearing House 自动票据交换所
Z:*U/_G automatic exchange rates accumulation system 自动化汇率累集系统
aw 7f$ Fqk Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ZBXGu f automatic teller machine [ATM] 自动柜员机
lfA
BF autopay 自动转帐
<,GHy/u\ available assets 可用资产
vBpg6
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~;+vF-]R available profit 可用利润
MJb = +L Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
5bw ]cv$i average 平均；平均数；海损
T/K.'92S average basic salary 平均基本薪金
$i1A470C average consumer expenditure 平均消费开支；一般消费开支
\(C W?9) average cost 平均成本
fH.W
kAE1 average cost of land production 增辟土地平均成本
6?lg
6a/eO average daily turnover 平均每日成交额
1^ ;h:,e6 average daily wage rate 平均每日工资率
ep L[PL} average expenditure pattern 平均开支模式
:}-u`K* average growth rate 平均增长率
NWg\{a average net fixed assets 固定资产平均净值
cjR.9bgn average of relatives 相对价格平均数
SQ!lgm1bA average price 平均价格
~
/[Cgh0 average propensity to consume 平均消费倾向；一般消费倾向
D 6]$P%t9 average propensity to save 平均储蓄倾向；一般储蓄倾向
@r43F$bcqo average rate 平均率
5 Qe Gx3' average revenue 平均收入；平均收益
I Q L~I13 average stock 平均库存；平均存货
q+z\Y? average yearly rent 平均年租
;!}SgzSH} avoidance of double taxation 避免双重课税
b>z. d- avoidance of tax 避税
