A:
8VLD yX2- A share Ａ股；甲类股份
wwh)B92Y5 abatement of tax 减税；减扣免税额
g9oY K ABN AMRO Bank N.V. 荷兰银行
p'`pO"EO above-the-line expenditure 线上项目支出；经常预算支出
O"~BnA`d J above-the-line receipt 线上项目收入；经常预算收入
e y! { ABSA Asia Limited 南非联合亚洲有限公司
Hpq?I-g<^ absolute change 绝对数值变更
d}_%xkC absolute expenditure 实际开支
n k-V{ '] absolute guideline figure 绝对准则数字
[SA$d`B/ absolute interest 绝对权益
\<4Hp_ 2? absolute order of discharge 绝对破产解除令
fk absolute profit margin 绝对利润幅度
e+7x &-+ absolute value 实值；绝对值
{Wh7>*p{3 absolutely vested interest 绝对既得权益
7(1UXtT absorbed cost 已吸收成本；已分摊成本
PXJ`< XM absorption 吸收；分摊；合并
(&ABfm/t absorption rate 吸收率；摊配率；分摊率
? bnhx ACB Finance Limited 亚洲商业财务有限公司
1pHt 3Vc(G acceptable form of reciprocity 合理的互惠条件
:c ^9\8S
acceptable rate 适当利率；适当汇率
#E #.`/4 acceptance agreement 承兑协议
GPVqt"TY acceptance for honour 参加承兑
PTFe>~vr* acceptor 承兑人；接受人；受票人
M~#%
[?iU acceptor for honour 参加承兑人
7n*[r*$ accident insurance 意外保险
of>"qrdZ Accident Insurance Association of Hong Kong 香港意外保险公会
RmcQGQ accident insurance scheme 意外保险计划
K^fH:pV accident year basis 意外年度基准
a>/cVu'kz accommodation 通融；贷款
GUqhm$6a accommodation bill 通融票据；空头票据
DV">9{"5'] accommodation party 汇票代发人
a54qv^IS account balance 帐户余额；帐户结余
PDH00(#;+ account book 帐簿
6m!%X GZ T account collected in advance 预收款项
N0 F|r8xS account current book 往来帐簿
!JE=QG" account of after-acquired property 事后取得的财产报告
qD?-&>dBWi account of defaulter 拖欠帐目
=Zc
Vywz;+ account payable 应付帐款
QwL'5ws{q account payee only [A/C payee only] 只可转帐；存入收款人帐户
sU }.2 k account receivable 应收帐款
FsyM{LT account receivable report 应收帐款报表
/vG)n9Rc account statement 结单；帐单；会计财务报表
^J_rb;m43 account title 帐户名称；会计科目
BO 3%p accountant's report 会计师报告
j,BiWgj$8 Accountant's Report Rules 会计师报告规则
!;ipLC;e} accounting and auditing procedure 会计与审计程序；会计与核数程序
"8|a4Y+F Accounting Arrangements 《会计安排》
P-~kxb9aa accounting basis 会计基础
Lm }J& ^> accounting by Official Receiver 破产管理署署长呈交的帐目
e FiUB Accounting Circular 《会计通告》
&@anv .D accounting class 会计类别
G,6Zy-Y9 accounting date 记帐日期；会计结算日期
O.g!k"nas& accounting for money 款项核算
-F+dmI,1$ Accounting Officer 会计主任
Jf|6 FQo& accounting period 会计报告期；会计期
eX9Hwq4X44 accounting policy 会计政策；会计方针
eaGd:( accounting practice 会计惯例
5$C]$o } accounting principle 会计准则
M7 Z9(3Va accounting record 会计记录
Q-,,Kn accounting report 会计报告
|rg4 j Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}3&~YBx;: Accounting Society of China 中国会计学会
#0wH. \79 accounting statement 会计报表
%Yi^{ZrM accounting system 会计制度；会计系统
pg; y\} accounting transaction 会计事项；帐务交易
2|C(|fD4 accounting treatment 会计处理
:- Al }7 accounting year 会计年度
j/<z[ q r accretion 增值；添加
PWw2;3`-6w accrual 应计项目；应累算数目
/5Zt4&r accrual basis 应计制；权责发生制
MU/3 **zoW accrual basis accounting 应计制会计；权责发生制会计
_RcFV accrue 应累算；应计
CYCG5)<9 accrued benefit 应累算利益
L[s8`0 accrued charges 应计费用
KnjowK accrued cumulative preference share dividend 应累算的累积优先股股息
4v(" qNw# accrued expenses 应累算费用
"\l O1D accrued interest payable 应付利息；应计未付利息
RN0=jo!58 accrued interest receivable 应收利息；应计未收利息
Z<,$Xv L accrued right 累算权益
<#r/4a "V accruing profit 应累算的利润
[V-OYjPAx accumulated fiscal reserve 累积财政储备
{zf)im[. accumulated profit 累积利润；滚存溢利
t/4&=]n\u accumulated reserve 累积储备
")cJA f accumulation of surplus income 累积收益盈余
#mDeA >b acquired assets 既得资产
&/7D4!N] acquisition 收购；购置；取得
7 ^|,l acquisition cost 购置成本
~&?{hd. acquisition expenses 购置费用
(,5,} acquisition of 100% interest 收购全部股权
QIg.r \>o acquisition of control 取得控制权
;}BDEBl acquisition of fixed assets 购置固定资产
NLLLt acquisition of shell “买壳”
O5:2B\ B acquisition price 收购价
2UF
,W] act of God 天灾
}j. [h;C6 acting partner 执事合伙人
6HyndB^ active market 买卖活跃的市场；交投畅旺的市场；旺市
">pt, QV active partner 积极参与的合伙人
'"/Yk=EmlU active trading 交投活跃
4tb y N actual circulation 实际流通
q0l=S+0 actual cost 实际成本
aN/0'V|&ym actual expenditure 实际开支；实际支出
}wh
sZ actual income 实际入息；实际收入；实际收益
= /b WS,= actual market 现货市场
g;Lk 'Ky6 actual price 现货价；实际价格
j$z<wR7j0 actual profit 实际利润
'.mHx#?7 actual quotation 实盘；实际价位；实际报价
0;bi*2U actual year basis 按实际年度计算
Y m WVb actuals 实货
Y,%d_yR[ actuarial investigation 精算调查
-!kfwJg8N( actuarial principle 精算原则
=h<LlI^v actuarial report 精算师报告
v_$'!i$ Actuarial Society of Hong Kong 香港精算学会
4CT _MA j actuarial valuation 精算师估值
> (.V(]{3y actuary 精算师
_FJ,, /~ ad referendum agreement 暂定协议；有待覆核的协定
Zs s `## ad valorem duty 从价税；按值征税
!7KSNwGu ad valorem duty system 从价税制
GkT:7`|C ad valorem fee 从价费
.1&~@e%=- ad valorem tariff 从价关税
}zkMo ? additional allowance 额外免税额
*y x&4)Or additional amount for unexpired risk 未过期风险的额外款额
HZH zjrx additional assessable profit 补加应评税利润
n4YedjHSN additional assessment 补加评税
y[ W<vb+F additional commitment 额外承担
\
M_}V[1+ additional commitment vote 额外承担拨款
F;Lg
w^1! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4KkjBPV additional dependent parent allowance 供养父母额外免税额
H*Tc.Ie additional provision 额外拨款
S-8wL%r additional stamp duty 附加印花税
2K Um(B.I additional tax 补加税罚款；补加税款
@DYxDap{ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
EPZ^I ) adjudged bankrupt 被裁定破产
P9\!JH! adjudicated bankrupt 裁定破产人
.K n )sD1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
-666|pA adjudication of bankruptcy 裁定破产；宣告破产
p. .O;_ U adjudication of insolvency 裁定无力偿还债务
z DP adjusted actual 经调整的实数；调整后的实数
. )zX<~, adjusted current assets 经调整的流动资产；调整后的流动资产
Wx i|(} adjusted figure 经调整的数字；调整后的数额
4K(AXk adjusted liabilities 经调整的负债；调整后的负债
z/,qQVv=}4 adjusted loss 经调整的亏损；调整后的亏损
1ud+~y$K adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
99\;jz7 adjusted profit 经调整的利润；调整后的利润
7I,/uv? adjusted surplus 经调整的盈余额；调整后的盈余额
F>0[v|LG adjusted value 经调整的价值；调整后的价值
UA{tmIC\ adjustment 调整；修订；理算〔保险〕
U%7| iK adjustment centre 调剂中心
~_z"So'|F_ adjustment lag 调整过程的时间差距；调整时差
}nQni? adjustment mechanism 调整机制
(L{Kg U&{$ adjustment of loss 亏损调整
XM+o e0:[ adjustment process 调整过程；调整程序
U8T" ABvFP adjustment range 调整幅度
b* QRd administered exchange rate 受管制汇率
'>}dqp{Wr Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[&Z3+/lR* administration expenses 行政费用
#DN5S#Ic administration fee 手续费；行政费
@ -~
)M_ administration in bankruptcy 破产管理
Q
UQ"2oC administration order 遗产管理令
m5G9
B-\? administrator 管理人；遗产管理人
4TBK:Vm5 administrator of the estate 遗产管理人
{G+pI 2^ admission of debt 债项承认书
lYS+EVcR admission of proof 接纳债权证明
me#?1 r advance 放贷款项；垫付款项；预支款项；预付款项
Z=B6f u* advance account 暂支帐目；预付款帐户
fcuU, A advance compensation 预付补偿金
fY|Bc<,V9) advance from shareholder 股东垫款
|b@H]c;" advance pending reimbursement 预支以待日后付还
fVU9?^0/)9 advanced economy 先进经济体系
5i+0GN3nd advancement 预付；预付财产
\uumNpB*n advances warrant 垫款令
AX Y.8 0+ advancing 贷出
T4O H,^J adverse balance 逆差
=
}&@XRL J adverse exchange 逆汇
V>{G$(v$ advertisement addressed to shareholders 在报章刊登的致股东通告
Bc/'LI.% advice for collection 托收通知书
H9x,C/r, advice of drawing 提款通知书；汇票通知书
"71,vUW advice of payment 付款通知
w/L^w50pt Advisory Committee [Securities and Futures Commission]
|r]f 2Mrm 谘询委员会〔证券及期货事务监察委员会〕
fjE Advisory Committee on Diversification 经济多元化谘询委员会
O:=%{/6&D affidavit 誓章；遗产申报誓章
n9; z= affidavit of no receipt 述明无收款的誓章
%7X<:f|N8x affiliate 联号；联营公司；附属公司
\WDL?(G< affiliated company 附属公司；联号；联营公司
$Vi[195]2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{M7`z,,[ affordability 负担能力
J H%^FF2 African Development Bank [AfDB] 非洲开发银行
m#D+Yh/y{n after-acquired property 事后取得的财产
-`iXAyr)m after-hours dealing 市后交易
\k#|[d5W after-tax profit 税后盈利；税后利润；税后溢利
an4^ (S Y agency agreement 代理协议
,_JhvPWR,) agency expenses 代理机构的开支
uN:|4/;{& agency fee 代理费
},"T,t# Agency Law 《代理法》
ndSM*Fq agent 代理人；承销人
JJ50(h)U agent of company 公司代理人
]%{.zl! agent's fee 代理人费；经纪费
GwOn&EpY! aggregate 总计；总数；总体数字
BEQ$p)
h aggregate amount 总款额；总额
X>[x7t: aggregate assets and liabilities 总体资产与负债
ZfpV=DU aggregate at constant price 按固定价格计算的总体数字
r ((2.,\Z aggregate demand 总需求
>|)ia5# aggregate gross position 总持仓量
K/2k/\Jk[_ aggregate limit 总限额
+h64idM{U aggregate of salaries tax 合计薪俸税
6,Z fC<) aggregate performance 总体表现；总体业绩
M~0A-* N aggregate supply 总体供应
h6 *&1r aggregate surplus 总盈余
`A]CdgA aggregate total 整体总额
fZ9 EE3 aggregate value 总值；合计价值
yj^LX2x " aggregated basis 合计基准
-xJ_5 aggregated net chargeable income 合计应课税入息实额
19Cs
3B \4 aggregation 合并计算；合计；总和
(RDY-~#~ aggregation of incomes of husband and wife 夫妇入息合并计算
){AtV&{$ aggregation of property 财产的总和
pJ` M5pF agio 差价；贴水
A9*( O) 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》
h,Y!d]2w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Quc,,#u 《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》
yGNZw7^( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
uCc.dluU 《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》
;XJK*QDN Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
r'kUU] j9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
cTA8F"UGD agreement for a settlement 授产协议
n{>Ge,enP0 agreement for assignment 转让协议
oD$8( agreement for sale 售卖协议；买卖协议
w/ 8`]q agreement for sale and purchase 买卖协议
")/TbT Vu agreement for the payment of interest 支付利息协议
Yy 4EM agreement for the repayment of money 还款协议
Qz T>h agreement of reinsurance 再保险协议
?_ \t7f Agricultural Bank of China 中国农业银行
ugtzF air passenger departure tax 飞机乘客离境税
T 4}SF Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
t SST.o3 airport tax 机场税
|- WoR u alcohol duty 酒精税
L<kIzB ! alienation 让与；让渡；转让
Cm~h\+" alimony 生活费；赡养费
h'i8o>7 All Ordinaries Index [AOI] 所有普通股指数
QHt;c all risks 全险；综合险
+N161vo7 All Sales Record for Stock Market 《股票市场成交报告》
L53qQe j< Allied Capital Resources Limited 新联财务有限公司
uCA! L)$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
b-/zt Z@u allocation letter 拨款信件
<@ B zF0 allocation of fund 分配款项；预留款项
Fq{Z-yVp allocation of profit 利润分配；溢利分配
s m42 allocation warrant 拨款令
V#j|_N1hm allotment 分配；配股
~c
e?xr| allotment notice 股份配售通知；配股通知
OH.Re6Rr allotment of shares 股份分配
.U 8Se+; allowable 可获宽免；免税的
zeq P:goy allowable business loss 可扣除的营业亏损
rsbd DTy allowable expenses 可扣税的支出
i|'M'^3r allowance 免税额；津贴；备抵；准备金
-ff|Xxar{ allowance for debts 债项的免税额
-{Lc?= allowance for depreciation by wear and tear 耗损折旧免税额
F1 V[8I.0 allowance for funeral expenses 殡殓费的免税额
FiTP-~
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
<O`yM2/pS allowance for repairs and outgoings 修葺及支出方面的免税额
s\c*ibxM, allowance to debtor 给债务人的津贴
VZO f| o alteration of capital 资本更改
R 3MbTg alternate trustee 候补受托人
Km~\^(a ' amalgamation 合并
ya81z4? ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1B;-ea ambit of charges 征税范围；收费范围
sZ,MN F8i amended valuation 经修订的估值
_ n .2' American Commodities Exchange 美国商品交易所
~R`Rj*Q2Y American Express Bank Limited 美国运通银行
ZE#f{qF( American Stock Exchange 美国证券交易所
&&iZ?JteZ amortization 摊销
8\Y/?$on amount due from banks 存放银行同业的款项
xy@1E; amount due from banks abroad 存放海外银行同业的款项
Sz\"*W;> amount due from holding companies 控股公司欠款
^wL
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)4d)G 5{ amount due to banks 银行同业的存款
t 6.hg3Y amount due to banks abroad 海外银行同业的存款
m){.{Vn] amount due to holding companies 控股公司存款
\bt+46y@] amount due to local banks 本港银行同业的存款
O<3i6 amount due to outport banks 外埠银行同业的存款
PZ/ g D amount for note issue 发行纸币的款额
%G%##wv: amount of bond 担保契据的款额
*7" R[!9 amount of consideration 代价款额
+ahr-v^R< amount of contribution 供款数额
MC.,n$O}6 amount of indebtedness 负债款额
?Rc+H;x=f amount of principal of the loan 贷款本金额
!6eXJ#~[E amount of rates chargeable 应征差饷数额
Luxo,Ve amount of share capital 股本额
U
D9 &k^ amount of sums assured 承保款额
Kt WG2 amount of variation 变动幅度
]w _,0q amount of vote 拨款数额
lYlU8l5> amount payable 应付款额
)7m X]@ amount receivable 应收款额
y (pHt Amsterdam Stock Exchange 阿姆斯特丹证券交易所
r7tN(2;5 analysis 分析
SrV+Ox ancillary risk 附属风险
;H#'9p ,2 annual account 周年帐目；周年帐目报表；年度决算；年结
1v TncU! annual accounting date 年结日期
WZk\mSNV annual allowance 每年免税额；年积金；年度津贴；年津
q% Eze annual balance 年度余额
^}XKhn.S' annual disposable income 每年可动用收入
/o =V
( annual estimates 周年预算
,}M@Am0~ annual fee 年费
^(ks^<} annual general meeting 周年大会
"7R"(.~> annual growth rate 年增率；每年增长率
=RR225 annual long-term supplement 长期个案每年补助金
@l9 qH1
annual pensionable emolument 可供计算退休金的年薪
0NLoqq annual report 年报
_C9*M6IU Annual Report on the Consumer Price Index 《消费物价指数年报》
KlgPDV9mg annual return 周年报表；周年申报表；每年报税表格
$or?7 w> Annual Return Rules 《周年报表规则》
QN[-XQ>Xt annual review of consumer prices 每年消费物价回顾
)hH9VGZq( annual roll-forward basis 逐年延展方式
GyV3 ]Q qj annual salary 年薪
!F0MLvdX7^ annual statement 年度报表；年度决算表
wj>mk Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
tt=?*n annuitant 年金受益人
H'myd=*h~8 annuity 年金
?iH`-SY annuity contract 年金合约
Ti/t\'6 annuity on human life 人寿年金
r3o_mO?X antecedent debt 先前的债项
I xT[1$e ante-dated cheque 倒填日期支票
; Xy\7 tx anticipated expenditure 预期开支
73/kyu-0% anticipated net profit 预期纯利
Q) \7(n anticipated revenue 预期收入
EG5'kYw2 anti-inflation measure 反通货膨胀措施
EAQg4N:D7L anti-inflationary stance 反通货膨胀立场
nG ;wQvc apparent deficit 表面赤字
4!Ez# \ apparent financial solvency 表面偿债能力
wiWpzJz apparent partner 表面合伙人
F]~ rA! g1 application for personal assessment 个人入息课税申请书
x^aqnKoJ%\ application of fund 资金应用
uX{n#i,~L application to release as liquidator and to destruct the books of accounts and documents
=
GirUW D 申请免除清盘人职务及毁灭帐簿与文件
I__|+%oC appointed actuary 委任精算师
`"v5bk appointed auditor 委任核数师；委任审计师
.BGM1ph}~ appointed trustee 委任的受托人
"|CzQ&e appointer 委任人
^(I4Do~} apportioned pro rata 按比例分摊
mrDIt4$D apportionment 分配；分摊
66<3zadJZU Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
SCk2D!u apportionment formula 分摊方程式
~U&,hFSPY apportionment of estate duty 遗产税的分摊
aH)$#6${Ap appraisal 估价；评估
3kFOs$3 appreciable growth 可观增长
@Md%gEh;& appreciable impact 显着影响
H{ '<v|I appreciable increase 可观增长
: .[' e` appreciation 增值；升值
&~P5 [[Q appreciation against other currencies 相对其他货币升值
}LS:f,1oGp appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$ WA Fr appreciation tax 增值税
Evkb`dU3n appropriation 拨款；拨用；拨付
@ NGK 2J appropriation account 拨款帐目
>W"gr]R< Appropriation Bill 拨款法案
(#* 7LdZ appropriation-in-aid system 补助拨款办法
q10gKVJum approved assets 核准资产
W=M`Bk w{ approved basket stock 认可一篮子证券
TH irh6 approved budget 核准预算
b:.aZ7+4 approved charitable donation 认可慈善捐款
&eV& +j approved charitable institution 认可慈善机构
Hlq vXt\ approved currency 核准货币；认可货币
Ktg{-Xl approved estimates 核准预算
I0 a,mO;m approved estimates of expenditure 核准开支预算
v8"plx=3 approved overseas insurer 核准海外保险人
\P]w^ approved overseas trust company 核准海外信托公司
> ir'v5 approved pooled investment fund 核准汇集投资基金
M:|Z 3 p K approved provident fund scheme 认可公积金计划
H8~<;6W approved provision 核准拨款
X l#P@60 approved redeemable share 核准可赎回股份
TEl :;4 approved regional stock 认可地区性证券
*)k}@tY approved retirement scheme 认可退休金计划
ZS q7>} approved subordinated loan 核准附属贷款
`_sc_Y|C! arbitrage 套戥；套汇；套利
Go3EWM`Cd8 arbitrageur 套戥者；套汇者
<}-[9fW arbitrary amount 临时款项
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uisT#> arrangement 措施；安排；协定
brJ _ q0@ arrears 欠款
O(;K ]8 arrears of pay 欠付薪酬
hK9Trr wau arrears of revenue 逾期未收税款；逾期未收的帐项
Dt)\q^bH) articles of association 组织章程；组织细则；组织章程细则
{J q[N} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
T;jp2 # ascertainment of profit 确定利润
kM5N #|! "Asia Clear" “亚洲结算系统”
\o9-[V#Gm Asia Commercial Bank Ltd. 亚洲商业银行有限公司
hK"hMyH^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Ei2 Y)_ Asian Development Fund [ADF] 亚洲发展基金
Pk[:+. f( Asian dollar bond 亚洲美元债券
vJDK]p<} Asian dollar market 亚洲美元市场
obRR)) Asian dollar rate 亚洲美元利率
* ]~ug%a Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
tVd\ r"0k Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
D8N}*4S asked price 沽盘；喊价；索价；卖方报价
2# l<L># assessable income 应评税入息
T6JN@ :8 assessable loss 应评税亏损
f>ohu^bd assessable profit 应评税利润
Zws[}G"7h assessable value 应评税值
Z`nHpmNM assessed profit 估定利润
5R}Qp<D[^ assessed value 经评估价值
- 4`Wkkhu assessment 评税；评定；估价；评税单
VO3& ! uOd assessment number 评税编号；估价编号
K^`3 Bg assessment of additional tax 补加税评税
L<!}!v5ja assessment of performance 业绩评估；实绩评价
xRYL{+ Assessor 评税主任
t9S zZ2E asset price bubbles 资产价格泡沫
C{!L +]/ asset-backed securities 具资产保证的证券
M it,X assets accretion 资产增值
V %'`nJ! assets and liabilities 资产与负债
XVAy uuTg\ assets betterment statement 资产递增表；资产改进表
4>nY't;0 assets lending 实物放款；有抵押贷款
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PTQm4TN assets of the company passing on the death 死者去世时转移的公司资产
W-q2|NK assets pledged as security for liabilities 用作负债抵押的资产
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pzdX%7 assets portfolio 资产投资组合
LnIl n[g: assets price 资产价格
;]zV ?9 assets quality 资产质素
r=P)iE: assets realization 资产变现
zWpJ\/k~ assets refinancing arrangement 资产再集资安排
zbK=yOIOd assets securitization 资产证券化
/^ ^t> L assets situated outside Hong Kong 在香港以外地方的资产
XL@i/5C[ assets stripping 削减资产；拆卖资产
$ysemDq-a\ assets value 资产值
`Bk7W]{L assignee 承让人
R>SS\YC'X assignment 转让；转让书；转让契
t!R R5! assignment of interest 权益转让
>c%OnA,3 assignment of letters patent and trade mark 专利证书及商标转让
n 1MZHa, assignment of property 物业转让；物业转让书
1S9(Zn[2, assignment right 转让权
_O)xE9t#ru assignor 转让人
[2?|BUtD[ associate 有联系的人；有关连人士；相联者；合伙人；联系人
1>P[3Y@} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+aaj3m associate member 附属会员
73B,I 0U associated body corporate 相联法人团体
"V-k_d " associated company 相联公司；联属公司
> nV~5f+ associated corporation 相联法团
A^:[+PJHN Association of Chartered Certified Accountants [ACCA] [United Kingdom]
&<6E*qM 公认会计师公会〔英国〕
*,<A[XP Association of Futures Exchange Brokers 香港期货经纪协会
H"czF Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
K}"xZy Tm1 association of underwriters 承保人组织
x8k7y: assumption of control 接管
's> assurance 担保；保险；转易；转易书
&5puGnTZ assurance of interest 权益的转易
[P.M> "c\ at 19XX price 按一九ＸＸ年价格计算
)QYg[ <e6 at a discount 按赔价计算；按贴水价格计算；打折扣
)[RLCZ at a premium 按溢价计算；按升水价格计算
\J[m4 tw^ at call 通知付款；按通知
r/zu o6"5 at constant market price 按固定市价计算
0Jz H dz at constant price 按固定价格计算
Oxs O at cost 按成本计算
}a?PB o` at current market price 按当时市价计算；按现时市价计算
D\|$ ! i} at current price 按当时价格计算；按现时价格计算
li'h&!|] at factor cost 按要素成本计算；按生产要素成本计算
c' cK+32 at money-of-the-day price 按付款当日价格计算
-4ry)isYx at or better 按指定或较佳价位〔买卖指令〕
mM&Sq;JJ; at par 按面值计算；平价
[8|Y2Z\N at sight 见票即付
@_s`@ ,= at the close 按收市盘
Ie{98 at the opening 按开市盘
Qt` hUyL attestation 见证；见证条款
/j l{~R#1 at-the-money option 平价期权
]&6# {I- attorney 受权人；受托代表人
HS> (y2} ' attornment 新拥有人承认书
!/] F.0 attributable profit 可归属利润
Py* ( % attributable share value 可归属股份价值
M)S(:Il6Xx Auckland Stock Exchange 奥克兰证券交易所
m(CW3:| auction 拍卖
d 90 auctioneer 拍卖商
3FRz&FS:j audit 审计；核数
ro|mW P0 Audit Commission 审计署
-]""Jl^ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
MMlryn||1 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〕
kQ~2mU audit review 帐目审查
{!!df.h Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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x, audited account 审计帐目；经审计的帐目
<xM$^r) audited annual account 经审计的周年帐目
gc(Gc vdB\ audited balance sheet 经审计的资产负债表
AGaM
&x= auditor 核数师；核数主任；审计师
BS3Aczwk auditor's certificate 核数师证明书；审计师证明书
,=sbK ?& auditor's report 核数师报告；审计师报告
pde,@0(Fa Aussie bond 澳元债券
\7b-w81M- austerity budget 紧缩预算
X&C&DTB Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
0Xou HU Australia All Ordinaries Index 澳洲所有普通股票指数
UNLmnj;-Q Australian Dollar [AUD] 澳元
X3[gi ` Australian Options Market 澳大利亚期权市场
W\]bh'( Australian Securities Commission 澳洲证券事务监察委员会
;R[ xo! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1 & G0; Australian Stock Exchange 澳大利亚证券交易所
| OW/-&) Austrian Schilling [ATS] 奥地利先令
}/tT=G]91 authentication 认证；鉴证
3 37y,; authority to purchase 委托购买证；委购书
eC%uu authorization 认可；核准；授权；授权书
= 5:L#` . authorization by direction 指示授权
z4t.- 9(C authorization by instruction 指令授权
7AwV4r*: authorization by warrant 令状授权
|-Rg]. authorization of unit trust 单位信托的认可
=$ bJ`GpJ authorized agent 指定代理人
fP 1V1ao authorized capital 法定资本
PJd7t% m; authorized clerk 出市员
zED#+-7 authorized dealer 认可交易商
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n(X {|? authorized fund 认可基金
]U[y3 authorized fund house 获授权的基金公司；认可基金公司
Pjz_KO/ authorized institution 认可机构
a=ye!CN^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
EQQ/E!N8l authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
b"D? @dGB, authorized insurer 获授权保险人；获认可承保人
k^<s|8Y authorized investment 特准投资项目
TUE*mDRmP authorized person 获授权人
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rij1/G authorized representative 获授权代表
Mc8|4/<Z authorized share capital 法定股本
u&4CXv= automated quotation system 自动报价系统
5ggmS<= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
fZ QL!j4 自动交易系统〔香港期货交易所有限公司〕
H~Z$ pk% automatic adjustment mechanism 自动调整机制
qY, z,o AF automatic adjustment system 自动调整系统
b\6 )whh Automatic Clearing House 自动票据交换所
. <xzf4C automatic exchange rates accumulation system 自动化汇率累集系统
&[u>^VO8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:LE0_ . automatic teller machine [ATM] 自动柜员机
lKVy{X 3]* autopay 自动转帐
j@chSk"K available assets 可用资产
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available fiscal reserve 现存财政储备
I+JWDYk available profit 可用利润
E l f '1 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+IS+!K0?) average 平均；平均数；海损
)-qWcf? average basic salary 平均基本薪金
oZM6%-@qi average consumer expenditure 平均消费开支；一般消费开支
g)Ep'd-w" average cost 平均成本
m/{HZKh average cost of land production 增辟土地平均成本
K6uZ4 m; average daily turnover 平均每日成交额
0[A4k : average daily wage rate 平均每日工资率
{;:QY 1Q T average expenditure pattern 平均开支模式
48}L!m @ average growth rate 平均增长率
cb36 ~{ average net fixed assets 固定资产平均净值
ZD$W>'m{F average of relatives 相对价格平均数
K &L9Ue average price 平均价格
T >pz/7gb average propensity to consume 平均消费倾向；一般消费倾向
( I<]@7> average propensity to save 平均储蓄倾向；一般储蓄倾向
f/1soGA average rate 平均率
z-9@K<`H average revenue 平均收入；平均收益
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' n 8Z average stock 平均库存；平均存货
i 4sd29v average yearly rent 平均年租
D8 S?xK 7[ avoidance of double taxation 避免双重课税
@.rVg XE=! avoidance of tax 避税
