A:
_gC<%6#V`r A share Ａ股；甲类股份
(^a;2j9 abatement of tax 减税；减扣免税额
tt J,rM ABN AMRO Bank N.V. 荷兰银行
&%qD Som3 above-the-line expenditure 线上项目支出；经常预算支出
`y YgL@Zt above-the-line receipt 线上项目收入；经常预算收入
V]k!] ABSA Asia Limited 南非联合亚洲有限公司
GeHDc[7 absolute change 绝对数值变更
.j}u'!LKul absolute expenditure 实际开支
aE#ZTc= absolute guideline figure 绝对准则数字
(m 04Z2# absolute interest 绝对权益
d'[aOH4} absolute order of discharge 绝对破产解除令
lBG* P>; absolute profit margin 绝对利润幅度
'12|:t&7 absolute value 实值；绝对值
@z/]!n\~ absolutely vested interest 绝对既得权益
5)$U<^uy absorbed cost 已吸收成本；已分摊成本
JEHV \ = absorption 吸收；分摊；合并
q`$QroZT" absorption rate 吸收率；摊配率；分摊率
#mkr]K8A4 ACB Finance Limited 亚洲商业财务有限公司
)7j" OE acceptable form of reciprocity 合理的互惠条件
7vj[ AOq3l acceptable rate 适当利率；适当汇率
P< WD_W acceptance agreement 承兑协议
o=`9JKB~ acceptance for honour 参加承兑
C4 Wd t acceptor 承兑人；接受人；受票人
LG<lZ9+y acceptor for honour 参加承兑人
]LSa(7>EU accident insurance 意外保险
Cg{$$&_(Hj Accident Insurance Association of Hong Kong 香港意外保险公会
e/Q [%y.X accident insurance scheme 意外保险计划
lZ)u 4_ accident year basis 意外年度基准
:>3&"T. accommodation 通融；贷款
Tl%4L %
bE accommodation bill 通融票据；空头票据
zi-+@9T accommodation party 汇票代发人
s}z,{Y$-t account balance 帐户余额；帐户结余
A+F-r_]}db account book 帐簿
<}mT[;:" account collected in advance 预收款项
*e>:K$r account current book 往来帐簿
ZcWl{e4 account of after-acquired property 事后取得的财产报告
q y Jpm{ account of defaulter 拖欠帐目
|@ldXuYb account payable 应付帐款
!k s<VJh account payee only [A/C payee only] 只可转帐；存入收款人帐户
T=R94 account receivable 应收帐款
@H_LPn account receivable report 应收帐款报表
H~G=0_S account statement 结单；帐单；会计财务报表
S~TJF}[k^6 account title 帐户名称；会计科目
h{JVq72R accountant's report 会计师报告
RsOK5XnQ n Accountant's Report Rules 会计师报告规则
kW:!$MX! accounting and auditing procedure 会计与审计程序；会计与核数程序
>u/yp[Ky Accounting Arrangements 《会计安排》
Bhs`Y /Ls- accounting basis 会计基础
\) #3S $L~ accounting by Official Receiver 破产管理署署长呈交的帐目
3)-#yO r Accounting Circular 《会计通告》
)xK!i. accounting class 会计类别
5Y&@
:Y accounting date 记帐日期；会计结算日期
iIF'!K=q accounting for money 款项核算
A+}4 N%kh Accounting Officer 会计主任
l2v}PALs accounting period 会计报告期；会计期
Z*QRdB%, accounting policy 会计政策；会计方针
ueg X accounting practice 会计惯例
}I10hy~W accounting principle 会计准则
5 O6MI4: accounting record 会计记录
2 ?ednMoE accounting report 会计报告
.iS ]aJJ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<'B^z0I, Accounting Society of China 中国会计学会
MmK\|CtV accounting statement 会计报表
s6]f#s5o accounting system 会计制度；会计系统
l
)4 OV> accounting transaction 会计事项；帐务交易
' FK" -)s accounting treatment 会计处理
i~9)Hz;! accounting year 会计年度
evR= Z\
_ accretion 增值；添加
l^"G \ZVI accrual 应计项目；应累算数目
'
#mC4\<W8 accrual basis 应计制；权责发生制
pqr" x2=. accrual basis accounting 应计制会计；权责发生制会计
cs5Xd accrue 应累算；应计
\wCL)t.cX accrued benefit 应累算利益
4<Y?#bm' accrued charges 应计费用
[K KoEZ accrued cumulative preference share dividend 应累算的累积优先股股息
QezK&iJg accrued expenses 应累算费用
:R n9rdX accrued interest payable 应付利息；应计未付利息
')aYkO{%sb accrued interest receivable 应收利息；应计未收利息
Cnr48ukq accrued right 累算权益
$d=lDN accruing profit 应累算的利润
f1{ckHAY55 accumulated fiscal reserve 累积财政储备
;@
e |}Gk accumulated profit 累积利润；滚存溢利
EGt)tI& accumulated reserve 累积储备
vKt_z@{{L accumulation of surplus income 累积收益盈余
WDZi
@9X_ acquired assets 既得资产
a=O !\J acquisition 收购；购置；取得
+x2xQ8#|~~ acquisition cost 购置成本
%'HUC>ChN acquisition expenses 购置费用
3:( `#YY acquisition of 100% interest 收购全部股权
z)B =<4r acquisition of control 取得控制权
ZZ(@: F acquisition of fixed assets 购置固定资产
x,%& [ 6( acquisition of shell “买壳”
'FhnSNT(4= acquisition price 收购价
&M!:,B act of God 天灾
a? kQ2<@g acting partner 执事合伙人
v+G:,Tc" active market 买卖活跃的市场；交投畅旺的市场；旺市
* y B-N;I active partner 积极参与的合伙人
f/x "yUq active trading 交投活跃
:]s] =q&] actual circulation 实际流通
p1nA7;B-m actual cost 实际成本
'w2;oO actual expenditure 实际开支；实际支出
!iw
'tHhR actual income 实际入息；实际收入；实际收益
(AYD @ actual market 现货市场
EH ZSM5hu actual price 现货价；实际价格
>g&`g}xZQ actual profit 实际利润
PwW @I~@> actual quotation 实盘；实际价位；实际报价
:dzU]pk%0 actual year basis 按实际年度计算
E@Fen CF actuals 实货
lu_Gr=#O actuarial investigation 精算调查
UVK"%kW#( actuarial principle 精算原则
m"R(_E5 actuarial report 精算师报告
v,&2 !Zv Actuarial Society of Hong Kong 香港精算学会
^U}0D^jDeE actuarial valuation 精算师估值
d%3BJ+J actuary 精算师
lNb\^b ad referendum agreement 暂定协议；有待覆核的协定
6{'6_4;Fv( ad valorem duty 从价税；按值征税
Q-v[O4 y~ ad valorem duty system 从价税制
B]7jg9/ ad valorem fee 从价费
:3f2^(b~^ ad valorem tariff 从价关税
7&4,',0VL additional allowance 额外免税额
&iZYBa additional amount for unexpired risk 未过期风险的额外款额
>Il`AR;D additional assessable profit 补加应评税利润
l i-YkaP additional assessment 补加评税
919g5f` additional commitment 额外承担
gEP
E9ew additional commitment vote 额外承担拨款
]aNnY?qW5 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
i7V~LO:gq additional dependent parent allowance 供养父母额外免税额
R6;>RR U_ additional provision 额外拨款
=]e^8;e9 additional stamp duty 附加印花税
Z<W6Avr additional tax 补加税罚款；补加税款
ak `) > Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
F/sBr7I adjudged bankrupt 被裁定破产
: qRT9n$ adjudicated bankrupt 裁定破产人
)*h~dx_c m adjudication fee 裁定费；评定印花税额手续费；评估契据费
@'@6vC adjudication of bankruptcy 裁定破产；宣告破产
K*$#D1 hG adjudication of insolvency 裁定无力偿还债务
OU@x1G{Cy adjusted actual 经调整的实数；调整后的实数
2(Uz9!< V adjusted current assets 经调整的流动资产；调整后的流动资产
x[UO1% _o- adjusted figure 经调整的数字；调整后的数额
Nl` ry 2"< adjusted liabilities 经调整的负债；调整后的负债
8F` adjusted loss 经调整的亏损；调整后的亏损
vc #oALc& adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Y)}%SP>, adjusted profit 经调整的利润；调整后的利润
on?/ tHys adjusted surplus 经调整的盈余额；调整后的盈余额
_~Vz+nT adjusted value 经调整的价值；调整后的价值
Hs= N0Sk]j adjustment 调整；修订；理算〔保险〕
4Z9 wzQ> adjustment centre 调剂中心
~qxXou,J adjustment lag 调整过程的时间差距；调整时差
f<Tz#w&6W adjustment mechanism 调整机制
|SKG 4_wGe adjustment of loss 亏损调整
3^> a TU<Z adjustment process 调整过程；调整程序
}Y`<(V5: adjustment range 调整幅度
uz3pc;0LPY administered exchange rate 受管制汇率
D|j \ nQ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Wxau]uix administration expenses 行政费用
m,C,<I|'d administration fee 手续费；行政费
uhB!k-ir administration in bankruptcy 破产管理
,$ zl w\ administration order 遗产管理令
6 L9[U^`@ administrator 管理人；遗产管理人
Uy 5 !H1u administrator of the estate 遗产管理人
ggc ?J<Dv admission of debt 债项承认书
L~y t AZ, admission of proof 接纳债权证明
#Jz&9I<OKx advance 放贷款项；垫付款项；预支款项；预付款项
f&|A[i>g advance account 暂支帐目；预付款帐户
W#I:j: p advance compensation 预付补偿金
5!jNL~M advance from shareholder 股东垫款
k_>Fw>Y advance pending reimbursement 预支以待日后付还
F(9
Y/UXH advanced economy 先进经济体系
Du: p!nO advancement 预付；预付财产
:dIQV(iW advances warrant 垫款令
X2dc\v.x advancing 贷出
Q &7)vs adverse balance 逆差
V!77YFen % adverse exchange 逆汇
s^YTI\ L
\ advertisement addressed to shareholders 在报章刊登的致股东通告
m+2`" 1IE[ advice for collection 托收通知书
dIpW!Pj^ advice of drawing 提款通知书；汇票通知书
L'XdX\5 advice of payment 付款通知
D?yE$_3>c Advisory Committee [Securities and Futures Commission]
hr4ye`c j 谘询委员会〔证券及期货事务监察委员会〕
r p
@ Advisory Committee on Diversification 经济多元化谘询委员会
Ldhk^/ + affidavit 誓章；遗产申报誓章
bk"k&.C^+ affidavit of no receipt 述明无收款的誓章
!Nl.Vb affiliate 联号；联营公司；附属公司
HXfXb ^~ affiliated company 附属公司；联号；联营公司
n<<=sj$\! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)R8%'X;U affordability 负担能力
ct}%Mdg African Development Bank [AfDB] 非洲开发银行
N^
s!!Sbpq after-acquired property 事后取得的财产
Z%5nVsm:G after-hours dealing 市后交易
MziZN^( after-tax profit 税后盈利；税后利润；税后溢利
=v4r M0m, agency agreement 代理协议
a=* ALd_&0 agency expenses 代理机构的开支
.3&a{IxM] agency fee 代理费
a,'Ncg Agency Law 《代理法》
9Ue7
~"= agent 代理人；承销人
t'Eb#Nup3 agent of company 公司代理人
+an^e' agent's fee 代理人费；经纪费
2Za ,4' aggregate 总计；总数；总体数字
Y62u%':X aggregate amount 总款额；总额
;EJPrDHTk aggregate assets and liabilities 总体资产与负债
9 rT z N aggregate at constant price 按固定价格计算的总体数字
z^rhgs?4 aggregate demand 总需求
@q+cm JKv aggregate gross position 总持仓量
<r<Dmn|\a aggregate limit 总限额
*
{gxI< aggregate of salaries tax 合计薪俸税
J 0Hm)* aggregate performance 总体表现；总体业绩
qcTmsMpj aggregate supply 总体供应
tS (i711 aggregate surplus 总盈余
f2 ydL/M, aggregate total 整体总额
6Lg!L odu aggregate value 总值；合计价值
=! N _^cb aggregated basis 合计基准
F_nZvv[H? aggregated net chargeable income 合计应课税入息实额
%6A-OF aggregation 合并计算；合计；总和
w| }W(=# aggregation of incomes of husband and wife 夫妇入息合并计算
`10X5V@hP aggregation of property 财产的总和
)X~Pr? 52? agio 差价；贴水
/&]-I$G@ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
@ /UOS U Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3}B5hht "D 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
.-SF$U_P*a Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/M^V 2= 《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》
Z
7s;F}= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
MSZ!W(7,< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
731h
~x!u agreement for a settlement 授产协议
b JfD\ agreement for assignment 转让协议
xH<'GB) agreement for sale 售卖协议；买卖协议
:tMre^o P agreement for sale and purchase 买卖协议
_W0OM [ agreement for the payment of interest 支付利息协议
$ViojW> agreement for the repayment of money 还款协议
A&<?
agreement of reinsurance 再保险协议
908ayfVI Agricultural Bank of China 中国农业银行
`'p`PyMt` air passenger departure tax 飞机乘客离境税
5v|H<wPp Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>ik1]!j]Lv airport tax 机场税
iV?` i alcohol duty 酒精税
w]};0v&\~s alienation 让与；让渡；转让
g4N %PV8 alimony 生活费；赡养费
f}[H
`OF All Ordinaries Index [AOI] 所有普通股指数
\ Y*h all risks 全险；综合险
?}vzLgp All Sales Record for Stock Market 《股票市场成交报告》
[ULwzjss#L Allied Capital Resources Limited 新联财务有限公司
yp=|7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"r8EC allocation letter 拨款信件
i?F[||O"$ allocation of fund 分配款项；预留款项
u_N\iCYp allocation of profit 利润分配；溢利分配
Bv^+d\*1 allocation warrant 拨款令
.Y!;xB/ allotment 分配；配股
$^}[g9] 1 allotment notice 股份配售通知；配股通知
k}D[Hp:m allotment of shares 股份分配
2;:lK" : allowable 可获宽免；免税的
[%)@|^hw91 allowable business loss 可扣除的营业亏损
su&t7rJ allowable expenses 可扣税的支出
i90}Xyt allowance 免税额；津贴；备抵；准备金
5 U%MoH allowance for debts 债项的免税额
'!!e+\h# allowance for depreciation by wear and tear 耗损折旧免税额
[UM Lx allowance for funeral expenses 殡殓费的免税额
7p ^@;@V allowance for inflation 为通货膨胀而预留的款项；通胀准备金
dM Y
0 K allowance for repairs and outgoings 修葺及支出方面的免税额
Iz#yQ` allowance to debtor 给债务人的津贴
75 ZH alteration of capital 资本更改
RI-A"cc6A alternate trustee 候补受托人
k({2yc#RD& amalgamation 合并
]/Vh {d|I& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Yx5J$!Ld ambit of charges 征税范围；收费范围
U P \C"\ amended valuation 经修订的估值
Yp *,Jp1 American Commodities Exchange 美国商品交易所
"OO 96F American Express Bank Limited 美国运通银行
aqF+zPKs6 American Stock Exchange 美国证券交易所
Va7c#P? amortization 摊销
P+h6!=nD7 amount due from banks 存放银行同业的款项
wf?u (3/% amount due from banks abroad 存放海外银行同业的款项
9`B0fv Q& amount due from holding companies 控股公司欠款
tQrS3Hz'nA amount due from local banks 存放本港银行同业的款项
RdgVB G#Z1 amount due to banks 银行同业的存款
F?z<xL@ amount due to banks abroad 海外银行同业的存款
wepwX y" amount due to holding companies 控股公司存款
`mzb(b E amount due to local banks 本港银行同业的存款
)\wuesAO amount due to outport banks 外埠银行同业的存款
Edw2W8 amount for note issue 发行纸币的款额
' WQdr( amount of bond 担保契据的款额
b6"}"bG amount of consideration 代价款额
3?2<W EYr amount of contribution 供款数额
7:>s c]Z amount of indebtedness 负债款额
bhD ~ 4 Rz amount of principal of the loan 贷款本金额
H?tUC bw amount of rates chargeable 应征差饷数额
%ISq>A)% amount of share capital 股本额
#--olEj! amount of sums assured 承保款额
_1
p DA amount of variation 变动幅度
XA)'=L!^ amount of vote 拨款数额
k#C
f}) amount payable 应付款额
Stxp3\j En amount receivable 应收款额
BX[~% iE Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&v kjmiAS analysis 分析
Vr/Bu4V" ancillary risk 附属风险
^gOww6$ < annual account 周年帐目；周年帐目报表；年度决算；年结
=A @>I0(7 annual accounting date 年结日期
o@W_ai_ annual allowance 每年免税额；年积金；年度津贴；年津
@TzvT3\q annual balance 年度余额
*KJB>W%@uM annual disposable income 每年可动用收入
*0y{ ~@ annual estimates 周年预算
W;zpt|kAH annual fee 年费
QXVC\@ annual general meeting 周年大会
#f{lC0~vA annual growth rate 年增率；每年增长率
I{ ryD -! annual long-term supplement 长期个案每年补助金
{\G `]r-cM annual pensionable emolument 可供计算退休金的年薪
(}smW_ `5 annual report 年报
=gjDCx$| Annual Report on the Consumer Price Index 《消费物价指数年报》
83 I-X95 annual return 周年报表；周年申报表；每年报税表格
PcC/_+2 Annual Return Rules 《周年报表规则》
4w4 ^yQE annual review of consumer prices 每年消费物价回顾
`G!M>h@ annual roll-forward basis 逐年延展方式
19c@ `? annual salary 年薪
D!F 2 l_ annual statement 年度报表；年度决算表
(ChD]PWQ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
j6S"UwJjp annuitant 年金受益人
5\ hd4 annuity 年金
gL3iw !7 annuity contract 年金合约
C\} /" annuity on human life 人寿年金
h|bT)!| antecedent debt 先前的债项
_=EKXE)&} ante-dated cheque 倒填日期支票
6na^]t~ncm anticipated expenditure 预期开支
O _;Dk W anticipated net profit 预期纯利
]~0}=,H$N anticipated revenue 预期收入
l_{8+\`! anti-inflation measure 反通货膨胀措施
SeEw.;Xw anti-inflationary stance 反通货膨胀立场
X g7|JS! apparent deficit 表面赤字
&~~wX,6+ apparent financial solvency 表面偿债能力
CMW,slC_3 apparent partner 表面合伙人
t"vRc4mf application for personal assessment 个人入息课税申请书
DinPxtT?a application of fund 资金应用
G[,Q95`w?< application to release as liquidator and to destruct the books of accounts and documents
R>/ NE!q 申请免除清盘人职务及毁灭帐簿与文件
0 1V^L} appointed actuary 委任精算师
upy\gkpnGO appointed auditor 委任核数师；委任审计师
F;q#& appointed trustee 委任的受托人
LWnR?Qve< appointer 委任人
J00VTb` apportioned pro rata 按比例分摊
!w39FfU{ apportionment 分配；分摊
~P . I < Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
j%IF2p2 apportionment formula 分摊方程式
lpB3&H8& apportionment of estate duty 遗产税的分摊
aUU7{o_Z appraisal 估价；评估
lIRlMLuG appreciable growth 可观增长
p-GAe,2q appreciable impact 显着影响
#V,R >0" appreciable increase 可观增长
PG~$D]; appreciation 增值；升值
P{Lf5V9# < appreciation against other currencies 相对其他货币升值
zfA
GtT < appreciation of the exchange value of Hong Kong dollar 港元汇值上升
z4X}O
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appreciation tax 增值税
8s{?v &p appropriation 拨款；拨用；拨付
*Hz^K0:8( appropriation account 拨款帐目
N$>^g"6 o Appropriation Bill 拨款法案
r SkUSe6 appropriation-in-aid system 补助拨款办法
t. ='/` !N approved assets 核准资产
*)M49a*UD approved basket stock 认可一篮子证券
U1nw- Q+ approved budget 核准预算
|yEa5rd?W approved charitable donation 认可慈善捐款
Z;/$niY approved charitable institution 认可慈善机构
#Lv2Zoi>G approved currency 核准货币；认可货币
9H-|FNz?c approved estimates 核准预算
phnV7D(E approved estimates of expenditure 核准开支预算
ngohtB^] approved overseas insurer 核准海外保险人
eqw0]U\pv approved overseas trust company 核准海外信托公司
Zwz& rIQpT approved pooled investment fund 核准汇集投资基金
o%9*B%HO/ approved provident fund scheme 认可公积金计划
%h?x!,q
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:L44]K5FL approved redeemable share 核准可赎回股份
fC, :{} approved regional stock 认可地区性证券
T&4 qw(\G approved retirement scheme 认可退休金计划
d)4
m6 approved subordinated loan 核准附属贷款
/+Lfrt arbitrage 套戥；套汇；套利
bef_rH@` arbitrageur 套戥者；套汇者
WmY`` arbitrary amount 临时款项
NS%WeAf arrangement 措施；安排；协定
}by;F9&B arrears 欠款
S}p4iE"n arrears of pay 欠付薪酬
a,2'+Tlo arrears of revenue 逾期未收税款；逾期未收的帐项
V=:'SL*3| articles of association 组织章程；组织细则；组织章程细则
-gSUjP Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3 5E _W>n ascertainment of profit 确定利润
x=ul&|^7D "Asia Clear" “亚洲结算系统”
wr[, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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;x vo* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
UfN&v >8f Asian Development Fund [ADF] 亚洲发展基金
}:X*7 n(& Asian dollar bond 亚洲美元债券
^*P%=>zO Asian dollar market 亚洲美元市场
y W$0\E6<r Asian dollar rate 亚洲美元利率
o. 0ci+z@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
.C 8PitS Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
GB$;n? asked price 沽盘；喊价；索价；卖方报价
uV!^ ,,~ assessable income 应评税入息
#Q2Y&2`yGT assessable loss 应评税亏损
ma"3qGy assessable profit 应评税利润
q
Y#n'& assessable value 应评税值
tmQH|'>> assessed profit 估定利润
0g0i4IV assessed value 经评估价值
xlhG,bb7 assessment 评税；评定；估价；评税单
^$b Y,CE assessment number 评税编号；估价编号
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J{k(H$3 assessment of additional tax 补加税评税
E[/\7 v\ assessment of performance 业绩评估；实绩评价
spt6] "Ni Assessor 评税主任
Ney/[3 A asset price bubbles 资产价格泡沫
<YdE1{fm asset-backed securities 具资产保证的证券
7=;R& mqC assets accretion 资产增值
H Z'_r cv assets and liabilities 资产与负债
a(l29> assets betterment statement 资产递增表；资产改进表
nih0t^m' assets lending 实物放款；有抵押贷款
\ExMk<y_& assets of the company passing on the death 死者去世时转移的公司资产
,P;Pm68V assets pledged as security for liabilities 用作负债抵押的资产
;lHr =e7 assets portfolio 资产投资组合
#"@|f assets price 资产价格
HMSO=)@+ assets quality 资产质素
03q 5e assets realization 资产变现
L DP UD' assets refinancing arrangement 资产再集资安排
I}1NB3>^ assets securitization 资产证券化
'<"s \, assets situated outside Hong Kong 在香港以外地方的资产
C{U?0!^ assets stripping 削减资产；拆卖资产
}H ^+A77v assets value 资产值
E=nIRG|g assignee 承让人
bbE!qk;hEP assignment 转让；转让书；转让契
U|jSa,} assignment of interest 权益转让
hb}+A=A=+ assignment of letters patent and trade mark 专利证书及商标转让
aDU<wxnSvO assignment of property 物业转让；物业转让书
E|iQc8gr& assignment right 转让权
'uBu6G assignor 转让人
h2G$@8t}I associate 有联系的人；有关连人士；相联者；合伙人；联系人
9Z4nA c Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4K\G16'$v associate member 附属会员
~E17L]ete associated body corporate 相联法人团体
-XB/lnG associated company 相联公司；联属公司
l3)} qu associated corporation 相联法团
hgPa6Kd Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pR=@S>!| 公认会计师公会〔英国〕
].-1v5 Association of Futures Exchange Brokers 香港期货经纪协会
ZOh`(})h y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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t1 T4 association of underwriters 承保人组织
,o86}6Ag assumption of control 接管
|-:()yxs assurance 担保；保险；转易；转易书
"\w 7q assurance of interest 权益的转易
>;e~ WF>+K at 19XX price 按一九ＸＸ年价格计算
-t!~%_WCv at a discount 按赔价计算；按贴水价格计算；打折扣
Va"0 >KX at a premium 按溢价计算；按升水价格计算
J')o|5S1N at call 通知付款；按通知
ag [ZW at constant market price 按固定市价计算
m*&]!mM"0G at constant price 按固定价格计算
]d$8f at cost 按成本计算
+$ 'Zf0 U at current market price 按当时市价计算；按现时市价计算
(ZUHvvL at current price 按当时价格计算；按现时价格计算
75T%g!c# at factor cost 按要素成本计算；按生产要素成本计算
Tp?7_}tRi at money-of-the-day price 按付款当日价格计算
M\uiq38 at or better 按指定或较佳价位〔买卖指令〕
J,'M4O\S at par 按面值计算；平价
<cps2*' at sight 见票即付
, qMzW a at the close 按收市盘
n] . _uza at the opening 按开市盘
~!B\(@GU attestation 见证；见证条款
V5+=e^pa2 at-the-money option 平价期权
f,U.7E
attorney 受权人；受托代表人
<sb~ ^B attornment 新拥有人承认书
P) Jgs attributable profit 可归属利润
dm\F attributable share value 可归属股份价值
f\|w ' Auckland Stock Exchange 奥克兰证券交易所
o_izl \ auction 拍卖
Ri<u/ ]oR" auctioneer 拍卖商
^UP`%egR audit 审计；核数
0yk] o5a++ Audit Commission 审计署
g];!&R- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Wf+cDpK 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〕
.]8ZwAs=& audit review 帐目审查
Cjn#00 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%z=le7 audited account 审计帐目；经审计的帐目
` 'DmDg audited annual account 经审计的周年帐目
KjD/o?JUr audited balance sheet 经审计的资产负债表
(~ p<
P+ auditor 核数师；核数主任；审计师
=Qy<GeY auditor's certificate 核数师证明书；审计师证明书
m+ =] m_ auditor's report 核数师报告；审计师报告
C7]f*TSC4 Aussie bond 澳元债券
<$D`Z-6 austerity budget 紧缩预算
tH!]Z4} u Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
P\E<9*V Australia All Ordinaries Index 澳洲所有普通股票指数
Yj&F;_~ Australian Dollar [AUD] 澳元
AP3a;4Z# Australian Options Market 澳大利亚期权市场
yl'u'-Zb6 Australian Securities Commission 澳洲证券事务监察委员会
/ixp&Z|7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
3(>B Ke Australian Stock Exchange 澳大利亚证券交易所
/!0={G Austrian Schilling [ATS] 奥地利先令
on4HKeO authentication 认证；鉴证
t m|ZBM authority to purchase 委托购买证；委购书
bL0yuAwF2 authorization 认可；核准；授权；授权书
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n8Qk=K authorization by direction 指示授权
wo3d#= authorization by instruction 指令授权
pE`})/?\* authorization by warrant 令状授权
CXH&U@57{ authorization of unit trust 单位信托的认可
H%[e V8 authorized agent 指定代理人
dB{Q" ! authorized capital 法定资本
!Lu2 authorized clerk 出市员
,V7nzhA2 authorized dealer 认可交易商
ncaT?~u j authorized financial institution 认可财务机构
0 - B5`=yU authorized fund 认可基金
n'"/KS+_ authorized fund house 获授权的基金公司；认可基金公司
&5>Kl}7 authorized institution 认可机构
YX!iL6 ?~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
T~-ycVc authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
t$` r4Lb9/ authorized insurer 获授权保险人；获认可承保人
49eD1h3'X[ authorized investment 特准投资项目
\ __i authorized person 获授权人
W <'m: dq authorized representative 获授权代表
zOJ% } authorized share capital 法定股本
\P[Y`LYL automated quotation system 自动报价系统
."g`3tVK Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}H53~@WP> 自动交易系统〔香港期货交易所有限公司〕
pd?M f=># automatic adjustment mechanism 自动调整机制
HVRZ[Y<^ automatic adjustment system 自动调整系统
[DuttFX^x Automatic Clearing House 自动票据交换所
jV i) Efy automatic exchange rates accumulation system 自动化汇率累集系统
EAUEQk?9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
X;$+,&M" automatic teller machine [ATM] 自动柜员机
j/DzCc p7 autopay 自动转帐
;[ZEDF5H available assets 可用资产
@@f"%2ZR[ available fiscal reserve 现存财政储备
e1yt9@k, available profit 可用利润
Y/F6\oh Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=F|{# F average 平均；平均数；海损
Zpt\p7WQ average basic salary 平均基本薪金
!t"4!3 average consumer expenditure 平均消费开支；一般消费开支
y
R qL9t average cost 平均成本
#<fRE"v:Q average cost of land production 增辟土地平均成本
Lj({[H7D! average daily turnover 平均每日成交额
cZ,b?I"Q% average daily wage rate 平均每日工资率
x>K Or,f average expenditure pattern 平均开支模式
g b1V ~ average growth rate 平均增长率
rS Y!vkLE\ average net fixed assets 固定资产平均净值
j^* dmX average of relatives 相对价格平均数
\
#F average price 平均价格
hgG9m[?K average propensity to consume 平均消费倾向；一般消费倾向
,)cM3 nu average propensity to save 平均储蓄倾向；一般储蓄倾向
38 B2|x average rate 平均率
#^0R&) T average revenue 平均收入；平均收益
|"}FXa O average stock 平均库存；平均存货
aqZi:icFa average yearly rent 平均年租
^d Wa;m]l avoidance of double taxation 避免双重课税
^ e,. avoidance of tax 避税
