A:
%" C%p A A share Ａ股；甲类股份
]i@WZ( abatement of tax 减税；减扣免税额
kzb%=EI ABN AMRO Bank N.V. 荷兰银行
^=1:!'*3D above-the-line expenditure 线上项目支出；经常预算支出
=_@Q+N*]|( above-the-line receipt 线上项目收入；经常预算收入
Yqz
B=" ABSA Asia Limited 南非联合亚洲有限公司
W3HTQGV absolute change 绝对数值变更
- /
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(pud`@D;[ absolute guideline figure 绝对准则数字
FL /395 <: absolute interest 绝对权益
,5 yl rE absolute order of discharge 绝对破产解除令
T g-HR8}X absolute profit margin 绝对利润幅度
^ g u; absolute value 实值；绝对值
PAcbC| y absolutely vested interest 绝对既得权益
Di^7@}kQS absorbed cost 已吸收成本；已分摊成本
~t,-y*= absorption 吸收；分摊；合并
g 3h:oQCS absorption rate 吸收率；摊配率；分摊率
]CnqPLqL ACB Finance Limited 亚洲商业财务有限公司
vp_$Ft-R acceptable form of reciprocity 合理的互惠条件
R3<2Z0lqy acceptable rate 适当利率；适当汇率
(U GmbRf& acceptance agreement 承兑协议
c1 ~= acceptance for honour 参加承兑
w<o#/J9 acceptor 承兑人；接受人；受票人
&UV=<Az { acceptor for honour 参加承兑人
.>;}GsN& accident insurance 意外保险
/yd<+on^ Accident Insurance Association of Hong Kong 香港意外保险公会
B'U;i5u4' accident insurance scheme 意外保险计划
AgU 7U/yk accident year basis 意外年度基准
2\'5L L3 accommodation 通融；贷款
ss4<s
5:y accommodation bill 通融票据；空头票据
*qN (_ accommodation party 汇票代发人
wvu h account balance 帐户余额；帐户结余
yrgb6)]nm@ account book 帐簿
l4LowV7 account collected in advance 预收款项
QN 'v]z account current book 往来帐簿
->0 OqVQA account of after-acquired property 事后取得的财产报告
ja Ot"iU.B account of defaulter 拖欠帐目
,iYKtS3 account payable 应付帐款
;A3aUN;"I account payee only [A/C payee only] 只可转帐；存入收款人帐户
Cjn)`Q8 account receivable 应收帐款
M%#H>X\/ account receivable report 应收帐款报表
I,Z'ed.. account statement 结单；帐单；会计财务报表
!arTR.b\ account title 帐户名称；会计科目
6 z2_b wo accountant's report 会计师报告
eCI0o5U Accountant's Report Rules 会计师报告规则
>RL|W}tI4 accounting and auditing procedure 会计与审计程序；会计与核数程序
/U1 jCLR' Accounting Arrangements 《会计安排》
J]=2] oI2 accounting basis 会计基础
w? db~"T accounting by Official Receiver 破产管理署署长呈交的帐目
FE[{*8 Accounting Circular 《会计通告》
6 lKM 5,Oa accounting class 会计类别
M,f|.p{,Y accounting date 记帐日期；会计结算日期
OM4q/!)A] accounting for money 款项核算
HXg4
T Accounting Officer 会计主任
S$egsK" ~ accounting period 会计报告期；会计期
Ts~ )0 accounting policy 会计政策；会计方针
H{ 4/~Z accounting practice 会计惯例
d J;y>_ accounting principle 会计准则
aDreN*n accounting record 会计记录
F,l% SQCyj accounting report 会计报告
ZR|cZH1}C Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=nTNL .SX Accounting Society of China 中国会计学会
rcyq+wY # accounting statement 会计报表
fmv8)$W#U accounting system 会计制度；会计系统
=>Md>VM accounting transaction 会计事项；帐务交易
A8by5qU accounting treatment 会计处理
R/UL4R,)^ accounting year 会计年度
-1P*4H 2a accretion 增值；添加
^ 1 P@BRh accrual 应计项目；应累算数目
n! >#o 1Qr accrual basis 应计制；权责发生制
?4 &C)[^ accrual basis accounting 应计制会计；权责发生制会计
1MF0HiC accrue 应累算；应计
g12mSbf=9 accrued benefit 应累算利益
hV6=-QL*B accrued charges 应计费用
z/IZ ;K_e accrued cumulative preference share dividend 应累算的累积优先股股息
"VfV;)]|w accrued expenses 应累算费用
EgY yvS) accrued interest payable 应付利息；应计未付利息
J
BN_Upat accrued interest receivable 应收利息；应计未收利息
oD=6D9c? accrued right 累算权益
}s 7ibm' accruing profit 应累算的利润
-Jj" JN. accumulated fiscal reserve 累积财政储备
aRh1Q=^@(4 accumulated profit 累积利润；滚存溢利
C*f3PB=H_ accumulated reserve 累积储备
C aV>\E) accumulation of surplus income 累积收益盈余
#FHyP1uyc acquired assets 既得资产
PM
A61g acquisition 收购；购置；取得
?V>\9?zb acquisition cost 购置成本
Wz^M* =, acquisition expenses 购置费用
\a| bx4M acquisition of 100% interest 收购全部股权
O(Tdn;1 acquisition of control 取得控制权
=yZiBJ acquisition of fixed assets 购置固定资产
01-n_ $b acquisition of shell “买壳”
nnm9pnx acquisition price 收购价
Oy `2ccQ# act of God 天灾
(fYrb# ]!y acting partner 执事合伙人
a=!I(50 active market 买卖活跃的市场；交投畅旺的市场；旺市
i7RW8* active partner 积极参与的合伙人
t'F_1P^*/ active trading 交投活跃
Wxxnc#;lv actual circulation 实际流通
.-( s`2 actual cost 实际成本
?R ;K`f9< actual expenditure 实际开支；实际支出
5%5z@Ka actual income 实际入息；实际收入；实际收益
@}^eyS$|! actual market 现货市场
f/VrenZ_ actual price 现货价；实际价格
dLtn,qCX0^ actual profit 实际利润
YyZ>w2_MTi actual quotation 实盘；实际价位；实际报价
3X,SCG actual year basis 按实际年度计算
=?, dX actuals 实货
\s[/{3 actuarial investigation 精算调查
]DaC??%w actuarial principle 精算原则
Y8f ahQ# actuarial report 精算师报告
G \S >H Actuarial Society of Hong Kong 香港精算学会
J3$Ce%< actuarial valuation 精算师估值
)L%i"=<Bdy actuary 精算师
&>Ko}? w ad referendum agreement 暂定协议；有待覆核的协定
J6) &b7 ad valorem duty 从价税；按值征税
=:!$' q: ad valorem duty system 从价税制
!/},k "p 6 ad valorem fee 从价费
J7C2:zj ad valorem tariff 从价关税
SuHv{u45 additional allowance 额外免税额
mN9Uyz5G additional amount for unexpired risk 未过期风险的额外款额
k$hNibpkt additional assessable profit 补加应评税利润
;{Sgv^A additional assessment 补加评税
e0#/3$\aSV additional commitment 额外承担
p=U/l#xO additional commitment vote 额外承担拨款
VS:UVe additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
cVR3_ e{&H additional dependent parent allowance 供养父母额外免税额
OEkx}.w additional provision 额外拨款
aC&ZV}8of additional stamp duty 附加印花税
zP|y3`. 52 additional tax 补加税罚款；补加税款
zMXlLRC0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
:IZ(9=hs adjudged bankrupt 被裁定破产
9J$8=UuxWG adjudicated bankrupt 裁定破产人
\ :*<En0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
jmAQ!y|W. adjudication of bankruptcy 裁定破产；宣告破产
0V:DeX$bZ adjudication of insolvency 裁定无力偿还债务
w K7wu. adjusted actual 经调整的实数；调整后的实数
:jFKTG
adjusted current assets 经调整的流动资产；调整后的流动资产
_uR-Z_z adjusted figure 经调整的数字；调整后的数额
~[Ct s CiQ adjusted liabilities 经调整的负债；调整后的负债
{\ ?zqIM adjusted loss 经调整的亏损；调整后的亏损
#()u=) 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
g]z[!&%Ahs adjusted profit 经调整的利润；调整后的利润
%>cl0W3x adjusted surplus 经调整的盈余额；调整后的盈余额
B~/ LAD_ adjusted value 经调整的价值；调整后的价值
_V9 O,"DDc adjustment 调整；修订；理算〔保险〕
C y b-}l adjustment centre 调剂中心
H8ws6}C adjustment lag 调整过程的时间差距；调整时差
C XQPbt[5 adjustment mechanism 调整机制
4@wH4H8 adjustment of loss 亏损调整
2ja@NT adjustment process 调整过程；调整程序
M =!RJ%6f adjustment range 调整幅度
u7e g:0Y administered exchange rate 受管制汇率
Y{ho[% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
b Hr2LhQCN administration expenses 行政费用
\qrSJ=}t administration fee 手续费；行政费
R7L:U+*V" administration in bankruptcy 破产管理
btfjmR<Tp administration order 遗产管理令
8"M*,?.] administrator 管理人；遗产管理人
K$H>/*&'~ administrator of the estate 遗产管理人
`FP)-^A8 admission of debt 债项承认书
Dm=Em-ST6 admission of proof 接纳债权证明
&?@gUk74" advance 放贷款项；垫付款项；预支款项；预付款项
6;lJs,I1w{ advance account 暂支帐目；预付款帐户
+G!N@O advance compensation 预付补偿金
p<|I !n&9 advance from shareholder 股东垫款
a:o Z5PX= advance pending reimbursement 预支以待日后付还
J {gqm advanced economy 先进经济体系
Sd3KY9, advancement 预付；预付财产
&AMW?vO advances warrant 垫款令
OAc*W<Q 0 advancing 贷出
1$q>\ adverse balance 逆差
1` tE Hu. adverse exchange 逆汇
LvJ')HG advertisement addressed to shareholders 在报章刊登的致股东通告
3&D;V;ON}_ advice for collection 托收通知书
D&{ 7Av advice of drawing 提款通知书；汇票通知书
R;P>_ei(LK advice of payment 付款通知
<"u T=]wZ= Advisory Committee [Securities and Futures Commission]
'8NKrI 谘询委员会〔证券及期货事务监察委员会〕
r@xMb,!H Advisory Committee on Diversification 经济多元化谘询委员会
N#;k;Z'iL affidavit 誓章；遗产申报誓章
v5|X=B>&> affidavit of no receipt 述明无收款的誓章
y@;4F n/ affiliate 联号；联营公司；附属公司
oh '\,zpL affiliated company 附属公司；联号；联营公司
LF'M!C9| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
yJaQcGxE" affordability 负担能力
wl{Fx+<^3 African Development Bank [AfDB] 非洲开发银行
U}xQUFT| after-acquired property 事后取得的财产
}57 w E$9K after-hours dealing 市后交易
e!wS"[, after-tax profit 税后盈利；税后利润；税后溢利
E6SGK,f0 D agency agreement 代理协议
J~5VL |c a agency expenses 代理机构的开支
Vrf+ ~KO7 agency fee 代理费
gY],
(*v Agency Law 《代理法》
B)F2SK<@ agent 代理人；承销人
)$/Gh&1G agent of company 公司代理人
2kTLj2 @o, agent's fee 代理人费；经纪费
AW8" @ aggregate 总计；总数；总体数字
P!C!E/Jf5 aggregate amount 总款额；总额
ny5 =
=C{9 aggregate assets and liabilities 总体资产与负债
|H.(?!nTb aggregate at constant price 按固定价格计算的总体数字
q|,I\H5} aggregate demand 总需求
rO%
|PRP aggregate gross position 总持仓量
?Uzs^rsb aggregate limit 总限额
"h/{YjUS aggregate of salaries tax 合计薪俸税
J9oGw P aggregate performance 总体表现；总体业绩
f[n#Eu} aggregate supply 总体供应
5|ih>? C/( aggregate surplus 总盈余
(Al.hEs' aggregate total 整体总额
0@rrY aggregate value 总值；合计价值
h:[PO6GdX aggregated basis 合计基准
|X9YVZC aggregated net chargeable income 合计应课税入息实额
K1Tq7/N aggregation 合并计算；合计；总和
Eb`U^*A aggregation of incomes of husband and wife 夫妇入息合并计算
A 6'G%of
aggregation of property 财产的总和
Urhh)i agio 差价；贴水
$;%-<*Co 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》
Ga-AhP Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"Hmo`E B0 《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》
9YMUvd ,u Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
J{=by]-rD, 《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》
--0z"`@{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/vFw5KUu 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_9E7;ew agreement for a settlement 授产协议
;m}lmq, agreement for assignment 转让协议
rUkiwqr~E agreement for sale 售卖协议；买卖协议
Y%$57,Bu n agreement for sale and purchase 买卖协议
WlVC0& agreement for the payment of interest 支付利息协议
m,3?*0BMp= agreement for the repayment of money 还款协议
cpB$b C]( agreement of reinsurance 再保险协议
M:c^ [9)y Agricultural Bank of China 中国农业银行
S%b7NK air passenger departure tax 飞机乘客离境税
ZoB?F Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7-+X -Y? airport tax 机场税
8#S|j BV alcohol duty 酒精税
rr2'bf<] alienation 让与；让渡；转让
'$~9~90?Z alimony 生活费；赡养费
#;U_ L`q All Ordinaries Index [AOI] 所有普通股指数
|b'fp1< / all risks 全险；综合险
+ )?1F All Sales Record for Stock Market 《股票市场成交报告》
>?yaG= Allied Capital Resources Limited 新联财务有限公司
~130"WQ; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
([s}bD.9 allocation letter 拨款信件
O qDLb allocation of fund 分配款项；预留款项
x+( h#+F allocation of profit 利润分配；溢利分配
u >H^bCXI allocation warrant 拨款令
De[!^/f;T allotment 分配；配股
y ";{k+ allotment notice 股份配售通知；配股通知
&C3J6uCm+ allotment of shares 股份分配
(F_Wys=6 allowable 可获宽免；免税的
E9 {Gaa/{ allowable business loss 可扣除的营业亏损
*J@2A)ZDv0 allowable expenses 可扣税的支出
7Xv.C&jzd allowance 免税额；津贴；备抵；准备金
in - / allowance for debts 债项的免税额
St/Hv[H'[E allowance for depreciation by wear and tear 耗损折旧免税额
Yt2_*K@rC allowance for funeral expenses 殡殓费的免税额
e J>(SkR:[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|sHIT<=m allowance for repairs and outgoings 修葺及支出方面的免税额
_ Onsfv allowance to debtor 给债务人的津贴
3A] Y=gfa alteration of capital 资本更改
\`r5tQ r alternate trustee 候补受托人
BCF- lrZ & amalgamation 合并
gNl@T ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
gOa'o< ambit of charges 征税范围；收费范围
PdJtJqA8h\ amended valuation 经修订的估值
}:YS$'by American Commodities Exchange 美国商品交易所
4~4PZ American Express Bank Limited 美国运通银行
Os 9 xZ American Stock Exchange 美国证券交易所
h< i.@& amortization 摊销
TPp%II'* amount due from banks 存放银行同业的款项
L #p-AK amount due from banks abroad 存放海外银行同业的款项
c ]F$$BT amount due from holding companies 控股公司欠款
r ,|T@|{ amount due from local banks 存放本港银行同业的款项
qev1bBW amount due to banks 银行同业的存款
<iiu% amount due to banks abroad 海外银行同业的存款
tR!eY t amount due to holding companies 控股公司存款
A\lnH5A amount due to local banks 本港银行同业的存款
R_.C,mR ? amount due to outport banks 外埠银行同业的存款
o`\l&jUNe amount for note issue 发行纸币的款额
^V v7u@y amount of bond 担保契据的款额
Afo (! v amount of consideration 代价款额
|h(!CF R amount of contribution 供款数额
7Q} P}9n amount of indebtedness 负债款额
0)-l9V amount of principal of the loan 贷款本金额
_;$VH4(BI amount of rates chargeable 应征差饷数额
^]^Y~$u amount of share capital 股本额
S1wt>}w0$ amount of sums assured 承保款额
Nqp%Z7G amount of variation 变动幅度
p0? X R amount of vote 拨款数额
=&xamA) amount payable 应付款额
c*K-?n9YMz amount receivable 应收款额
Z T95g Amsterdam Stock Exchange 阿姆斯特丹证券交易所
XCoN!~ analysis 分析
P~iu|j ancillary risk 附属风险
i 4lR$]@ annual account 周年帐目；周年帐目报表；年度决算；年结
Z<K[ annual accounting date 年结日期
%FLz}QW* annual allowance 每年免税额；年积金；年度津贴；年津
eI; %/6# annual balance 年度余额
gvYa&N annual disposable income 每年可动用收入
$
w:Q J~,s annual estimates 周年预算
#z-6mRB annual fee 年费
.l" _f annual general meeting 周年大会
c'& 3[a a annual growth rate 年增率；每年增长率
TZi%,yK annual long-term supplement 长期个案每年补助金
#J eZA0r5 annual pensionable emolument 可供计算退休金的年薪
N \[Cuh8Fe annual report 年报
Pe!uk4}w Annual Report on the Consumer Price Index 《消费物价指数年报》
o5mt7/5[i annual return 周年报表；周年申报表；每年报税表格
.? CDWbzq Annual Return Rules 《周年报表规则》
-#j-Zo+< annual review of consumer prices 每年消费物价回顾
cIK-VmO annual roll-forward basis 逐年延展方式
7EOn4I2@[ annual salary 年薪
q0 jzng annual statement 年度报表；年度决算表
C0z E<fl 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
G+ Y` 65 annuitant 年金受益人
V /$qD annuity 年金
8V`r*:\ annuity contract 年金合约
"d/x`Dx annuity on human life 人寿年金
G9:[W"P antecedent debt 先前的债项
;"
'` P[ ante-dated cheque 倒填日期支票
lLxKC7b anticipated expenditure 预期开支
XUfj 0 anticipated net profit 预期纯利
0vQ@n 7 anticipated revenue 预期收入
x&+/da-E/5 anti-inflation measure 反通货膨胀措施
v )!Rir5 anti-inflationary stance 反通货膨胀立场
'h%)@q )J) apparent deficit 表面赤字
XB UO apparent financial solvency 表面偿债能力
M/ :kh,3 apparent partner 表面合伙人
fBS;~;l application for personal assessment 个人入息课税申请书
C^K?"800 application of fund 资金应用
Q?L-6]pg application to release as liquidator and to destruct the books of accounts and documents
fxXZ^#2wX 申请免除清盘人职务及毁灭帐簿与文件
^;$a_eR appointed actuary 委任精算师
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@. appointed auditor 委任核数师；委任审计师
E). N u appointed trustee 委任的受托人
L,p5:EW8. appointer 委任人
<<6i6b apportioned pro rata 按比例分摊
5'?K(Jdmp apportionment 分配；分摊
bT,]= h"0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
U
P GS apportionment formula 分摊方程式
aN}yS=(Ff apportionment of estate duty 遗产税的分摊
4 (& W>E appraisal 估价；评估
]MfT5#(6h appreciable growth 可观增长
PZKKbg2 S appreciable impact 显着影响
G?&0Z++ appreciable increase 可观增长
jAfUz7@ appreciation 增值；升值
tmDI2Z%7 appreciation against other currencies 相对其他货币升值
NjMbQ M4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
} =?kf3k appreciation tax 增值税
`22F@JYN appropriation 拨款；拨用；拨付
)/HSt%> appropriation account 拨款帐目
&`0y<0z Appropriation Bill 拨款法案
Z 3m5D K appropriation-in-aid system 补助拨款办法
`XB( d@% approved assets 核准资产
*e H[~ 4 approved basket stock 认可一篮子证券
p jvChl5 approved budget 核准预算
P7&a~N$T6W approved charitable donation 认可慈善捐款
`8\ _ ]w0 approved charitable institution 认可慈善机构
$L)9'X approved currency 核准货币；认可货币
]$Ky ZHj{ approved estimates 核准预算
D\
HmY_ approved estimates of expenditure 核准开支预算
,jQkR^]j- approved overseas insurer 核准海外保险人
uwsGtgd& approved overseas trust company 核准海外信托公司
UaiDo" i approved pooled investment fund 核准汇集投资基金
_=3H!b = approved provident fund scheme 认可公积金计划
|+mhYq|` approved provision 核准拨款
vo-n9Bj approved redeemable share 核准可赎回股份
{UQpD approved regional stock 认可地区性证券
6P;IKO v^ approved retirement scheme 认可退休金计划
wWko9h=|mQ approved subordinated loan 核准附属贷款
If F<8~~E arbitrage 套戥；套汇；套利
3:&!Q*i; arbitrageur 套戥者；套汇者
-8 HIsRh arbitrary amount 临时款项
~!E% GCyFy arrangement 措施；安排；协定
6c^2Nl8e arrears 欠款
QY 8I_VF arrears of pay 欠付薪酬
k]u0US9/ arrears of revenue 逾期未收税款；逾期未收的帐项
Q[; !z1ur articles of association 组织章程；组织细则；组织章程细则
*P 5Xy@: Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%E3|b6k\ ascertainment of profit 确定利润
Yn+/yz5k_ "Asia Clear" “亚洲结算系统”
X<Rh-1$8F Asia Commercial Bank Ltd. 亚洲商业银行有限公司
4};iL) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4 C/ Asian Development Fund [ADF] 亚洲发展基金
1u:OzyJy Asian dollar bond 亚洲美元债券
#
5v 2`|) Asian dollar market 亚洲美元市场
>(ku* Asian dollar rate 亚洲美元利率
sl}bN zT# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Gn<s >3E Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*^bqpW2$q asked price 沽盘；喊价；索价；卖方报价
R;.zS^LL assessable income 应评税入息
sEt5!& assessable loss 应评税亏损
y>'^<xk assessable profit 应评税利润
@O ZW1p assessable value 应评税值
cR[)[9} assessed profit 估定利润
W#$ pt>h) assessed value 经评估价值
-\b~ R7VQ assessment 评税；评定；估价；评税单
YT+fOndjaF assessment number 评税编号；估价编号
U O5^4 assessment of additional tax 补加税评税
,}2M'DSWa assessment of performance 业绩评估；实绩评价
x|<rt96 6A Assessor 评税主任
/( 8Usu?g. asset price bubbles 资产价格泡沫
;+>-uPT/1 asset-backed securities 具资产保证的证券
oJ ,t]e*q= assets accretion 资产增值
"[L[*>[9! assets and liabilities 资产与负债
~e@ QJ=r assets betterment statement 资产递增表；资产改进表
J!3 X}@_N assets lending 实物放款；有抵押贷款
AFGWlC#` assets of the company passing on the death 死者去世时转移的公司资产
S) Sv4Q m assets pledged as security for liabilities 用作负债抵押的资产
.t.H(Q9 assets portfolio 资产投资组合
k?0yH$)'t assets price 资产价格
.n[!3X|d assets quality 资产质素
kLU$8L assets realization 资产变现
XE[~!
>' assets refinancing arrangement 资产再集资安排
{wih)XNY assets securitization 资产证券化
=>-:o:Cu{ assets situated outside Hong Kong 在香港以外地方的资产
j +\I4oFN assets stripping 削减资产；拆卖资产
vg &Dr assets value 资产值
v*7}ux8 assignee 承让人
(/1 4)" Sk assignment 转让；转让书；转让契
K{B[(]( assignment of interest 权益转让
DNcf2_m assignment of letters patent and trade mark 专利证书及商标转让
v
AP)(I assignment of property 物业转让；物业转让书
#WwQ^6ESc assignment right 转让权
1Y$ gt assignor 转让人
4ZrX= e, associate 有联系的人；有关连人士；相联者；合伙人；联系人
hC4##pAa Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
rbS67--] associate member 附属会员
(s4w0z associated body corporate 相联法人团体
%*>=L$ A associated company 相联公司；联属公司
!e*Q2H+ associated corporation 相联法团
Pn i
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t%Vc1H2} 公认会计师公会〔英国〕
$`(}ygmP Association of Futures Exchange Brokers 香港期货经纪协会
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|[w.` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
b? jRA^ association of underwriters 承保人组织
cW4:eh assumption of control 接管
'e_^s+l)a assurance 担保；保险；转易；转易书
{" S"V assurance of interest 权益的转易
& Ey5 H?U! at 19XX price 按一九ＸＸ年价格计算
-'QvUHL| at a discount 按赔价计算；按贴水价格计算；打折扣
!FX0Nx=oi at a premium 按溢价计算；按升水价格计算
1q] V/V} at call 通知付款；按通知
5, R\tJCK at constant market price 按固定市价计算
e7T"?s at constant price 按固定价格计算
cq >{ at cost 按成本计算
coT|t
T at current market price 按当时市价计算；按现时市价计算
w&jyijk( at current price 按当时价格计算；按现时价格计算
!(~eeE}|lM at factor cost 按要素成本计算；按生产要素成本计算
W(Z_ac^e[ at money-of-the-day price 按付款当日价格计算
j$'L-kK+ at or better 按指定或较佳价位〔买卖指令〕
*&9_+F8ly at par 按面值计算；平价
/.9j$iK# at sight 见票即付
;)s$Et% at the close 按收市盘
>&6pBtC_ at the opening 按开市盘
[tGAo/ attestation 见证；见证条款
D^yZ!}Kl at-the-money option 平价期权
-'BC*fV r attorney 受权人；受托代表人
0ubT/ attornment 新拥有人承认书
6S)$wj*w attributable profit 可归属利润
CMB:% attributable share value 可归属股份价值
`% k9@k . Auckland Stock Exchange 奥克兰证券交易所
6*8"?S' auction 拍卖
J@PwN^` auctioneer 拍卖商
q4'szDYO2 audit 审计；核数
fw$/@31AP? Audit Commission 审计署
;wwhW|A Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
8!2NZOZOS 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〕
9\ZlRYnc= audit review 帐目审查
Y f:xM>.% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%K8Ei/p\t] audited account 审计帐目；经审计的帐目
nAPSs]D audited annual account 经审计的周年帐目
{G&*\5W audited balance sheet 经审计的资产负债表
$ "1Unu&P auditor 核数师；核数主任；审计师
Aw9se"d auditor's certificate 核数师证明书；审计师证明书
=)5O(h auditor's report 核数师报告；审计师报告
((&_m9 a Aussie bond 澳元债券
9g3e( z@ austerity budget 紧缩预算
zs|R #?a= Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
0$NcxbM Australia All Ordinaries Index 澳洲所有普通股票指数
S
L<P`H| Australian Dollar [AUD] 澳元
Vp{! Ft8> Australian Options Market 澳大利亚期权市场
A:PQIcR;V Australian Securities Commission 澳洲证券事务监察委员会
Wd#r-&!6 j Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/tR@J8pV Australian Stock Exchange 澳大利亚证券交易所
G8dC5+h Austrian Schilling [ATS] 奥地利先令
,e$]jC<sv2 authentication 认证；鉴证
FDBj<uXfM| authority to purchase 委托购买证；委购书
ts% XjCN[ authorization 认可；核准；授权；授权书
9Jd{HI= authorization by direction 指示授权
nJ'FH[' authorization by instruction 指令授权
#=C!Xx& authorization by warrant 令状授权
^kJ(bBY authorization of unit trust 单位信托的认可
^0vK > authorized agent 指定代理人
hEla8L4Y authorized capital 法定资本
q}P< Ejq} authorized clerk 出市员
G x /sJ( authorized dealer 认可交易商
_^K)> authorized financial institution 认可财务机构
IaMZPl authorized fund 认可基金
XgL-t~_ authorized fund house 获授权的基金公司；认可基金公司
jkCa2!WQ'i authorized institution 认可机构
C^9G \s' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
c-3-,pyM_T authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
|s [kY authorized insurer 获授权保险人；获认可承保人
2yZ/'}Mw authorized investment 特准投资项目
h&@ A'om~ authorized person 获授权人
ZGO% lkZ. authorized representative 获授权代表
8 g0By;h; authorized share capital 法定股本
g}
\$9 automated quotation system 自动报价系统
.<&o, D Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
aVkg E> 自动交易系统〔香港期货交易所有限公司〕
[&12`!;j automatic adjustment mechanism 自动调整机制
l2 H-E&'= automatic adjustment system 自动调整系统
JrlDTNJj' Automatic Clearing House 自动票据交换所
4M4Y2f BH automatic exchange rates accumulation system 自动化汇率累集系统
DP{kin"4I Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K8`Jl=}z%& automatic teller machine [ATM] 自动柜员机
JL gk? autopay 自动转帐
!SRElb A;i available assets 可用资产
)y>o;^5' available fiscal reserve 现存财政储备
xPMTmx?2 available profit 可用利润
v0uD L7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Mh
[TZfV average 平均；平均数；海损
IIrh|>d_7 average basic salary 平均基本薪金
?pSb ,kN}' average consumer expenditure 平均消费开支；一般消费开支
1./ uJB/ average cost 平均成本
RhwqAok|lj average cost of land production 增辟土地平均成本
p1 ~u5BE7O average daily turnover 平均每日成交额
2kMBe% average daily wage rate 平均每日工资率
` w/:o$& average expenditure pattern 平均开支模式
fLkZ'~e! average growth rate 平均增长率
PNy)Tq dRS average net fixed assets 固定资产平均净值
,@ I_b average of relatives 相对价格平均数
B-'oB>| average price 平均价格
(=#[om( A average propensity to consume 平均消费倾向；一般消费倾向
u\-WArntc average propensity to save 平均储蓄倾向；一般储蓄倾向
$Ro]]NUz| average rate 平均率
Su" 9` average revenue 平均收入；平均收益
T%0vifoQ_$ average stock 平均库存；平均存货
;k1 \- average yearly rent 平均年租
Rdb[{Ruxb avoidance of double taxation 避免双重课税
@o4+MQFn avoidance of tax 避税
