A:
WwM/M!98J A share Ａ股；甲类股份
x7]Yn'^' abatement of tax 减税；减扣免税额
_7"G&nZ0 ABN AMRO Bank N.V. 荷兰银行
*^&2L,w above-the-line expenditure 线上项目支出；经常预算支出
wf xg@<WR above-the-line receipt 线上项目收入；经常预算收入
k/ 9S
ABSA Asia Limited 南非联合亚洲有限公司
gjVKk absolute change 绝对数值变更
#A2)]XvY absolute expenditure 实际开支
oopACE> absolute guideline figure 绝对准则数字
>~sAa+Oxi absolute interest 绝对权益
^l4=/=RR absolute order of discharge 绝对破产解除令
f 6h!wx absolute profit margin 绝对利润幅度
g O A absolute value 实值；绝对值
t:G6 7^<3 absolutely vested interest 绝对既得权益
MZX-<p+ absorbed cost 已吸收成本；已分摊成本
O:Fnxp5@ absorption 吸收；分摊；合并
p=65L absorption rate 吸收率；摊配率；分摊率
*3A[C-1~. ACB Finance Limited 亚洲商业财务有限公司
9_z u* acceptable form of reciprocity 合理的互惠条件
OA_Bz" acceptable rate 适当利率；适当汇率
Wm/0Y'$r&k acceptance agreement 承兑协议
n~g,qEI;<x acceptance for honour 参加承兑
;U=RV& acceptor 承兑人；接受人；受票人
n%>c4*t acceptor for honour 参加承兑人
2 %'iTXF accident insurance 意外保险
W~J> Srt Accident Insurance Association of Hong Kong 香港意外保险公会
1h.N
&;vy accident insurance scheme 意外保险计划
:i&ZMH,O accident year basis 意外年度基准
xi.L?"^/! accommodation 通融；贷款
Ls#= R accommodation bill 通融票据；空头票据
>t,BNsWB accommodation party 汇票代发人
h98_6Dw(] account balance 帐户余额；帐户结余
PyD'lsV
account book 帐簿
"?Eh_Dw account collected in advance 预收款项
T k hu, account current book 往来帐簿
yE(> R(^ account of after-acquired property 事后取得的财产报告
J3 oj }M* account of defaulter 拖欠帐目
@"9^U_Qf1z account payable 应付帐款
<(YmkOS+ account payee only [A/C payee only] 只可转帐；存入收款人帐户
v(? ^#C>6W account receivable 应收帐款
4 |ryt4B account receivable report 应收帐款报表
Z^w}: { account statement 结单；帐单；会计财务报表
.`OyC' account title 帐户名称；会计科目
|-Z9-rl accountant's report 会计师报告
R$<LEwjSw Accountant's Report Rules 会计师报告规则
=gCv` SFW accounting and auditing procedure 会计与审计程序；会计与核数程序
7.n/W|\ Accounting Arrangements 《会计安排》
7(m4,l+( accounting basis 会计基础
xr uQ=Q accounting by Official Receiver 破产管理署署长呈交的帐目
T [
`t?, Accounting Circular 《会计通告》
-0 [^w accounting class 会计类别
p!MOp-;- accounting date 记帐日期；会计结算日期
c]`}DH,TJ accounting for money 款项核算
:*aBi X" Accounting Officer 会计主任
$= '_$wG
8 accounting period 会计报告期；会计期
5eI3a!E]O accounting policy 会计政策；会计方针
N@ $g "w accounting practice 会计惯例
28u)q2s^W| accounting principle 会计准则
TbqED\5@9w accounting record 会计记录
f Z2>%IxG} accounting report 会计报告
[:x^ ffs Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*Z! #6(G Accounting Society of China 中国会计学会
? *I2?
accounting statement 会计报表
?lJm}0> accounting system 会计制度；会计系统
)GDP?Nc<Ik accounting transaction 会计事项；帐务交易
DBuvbq- accounting treatment 会计处理
| I_,;c accounting year 会计年度
o +sb2:x accretion 增值；添加
'u }|~u?m accrual 应计项目；应累算数目
eHCLENLmB accrual basis 应计制；权责发生制
#<V/lPz+ accrual basis accounting 应计制会计；权责发生制会计
-4 |\,=j accrue 应累算；应计
C%LRb{|d accrued benefit 应累算利益
@ !0@f'}e accrued charges 应计费用
1ID0 'j$ accrued cumulative preference share dividend 应累算的累积优先股股息
fD3}s#M*G accrued expenses 应累算费用
pqmS
w accrued interest payable 应付利息；应计未付利息
'!*,JG5_ accrued interest receivable 应收利息；应计未收利息
#9Z\jW6b accrued right 累算权益
-POV#1s accruing profit 应累算的利润
6eSc `t& accumulated fiscal reserve 累积财政储备
Fp>iwdjFg accumulated profit 累积利润；滚存溢利
*Nd SL accumulated reserve 累积储备
Q}p +/-U\ accumulation of surplus income 累积收益盈余
( H/JB\~r acquired assets 既得资产
1!,xB]v1Ri acquisition 收购；购置；取得
gs)wQgJ [ acquisition cost 购置成本
ig(a28% acquisition expenses 购置费用
hu (h' acquisition of 100% interest 收购全部股权
H79XP. TtE acquisition of control 取得控制权
zr ~hGhfq acquisition of fixed assets 购置固定资产
SoZ$1$o2 acquisition of shell “买壳”
8)IpQG acquisition price 收购价
\ .+.V K act of God 天灾
iiS^xqSNCt acting partner 执事合伙人
". jY3<bQg active market 买卖活跃的市场；交投畅旺的市场；旺市
a+ !#cQl active partner 积极参与的合伙人
LaL .C^K active trading 交投活跃
lhsd 39NM actual circulation 实际流通
+g8wc(<ik actual cost 实际成本
PjriAlxD actual expenditure 实际开支；实际支出
{2<A\nW actual income 实际入息；实际收入；实际收益
A g1* .t| actual market 现货市场
<}S1ZEZcQ actual price 现货价；实际价格
} L LnJl~Z actual profit 实际利润
Jolr"F? actual quotation 实盘；实际价位；实际报价
Mf)0Y~_:R# actual year basis 按实际年度计算
40cgsRa| actuals 实货
~ B0L7}d actuarial investigation 精算调查
fx@Hd!nO~" actuarial principle 精算原则
B0Ql1x#x actuarial report 精算师报告
bl. y4 Actuarial Society of Hong Kong 香港精算学会
smEKQHB actuarial valuation 精算师估值
'`g #Zo actuary 精算师
e%#(:L ad referendum agreement 暂定协议；有待覆核的协定
j)IXe 0dMC ad valorem duty 从价税；按值征税
KLv `Xg \ ad valorem duty system 从价税制
{=Y%=^! s ad valorem fee 从价费
LX{[9 ad valorem tariff 从价关税
^c?2 n additional allowance 额外免税额
D<9FSxl6 additional amount for unexpired risk 未过期风险的额外款额
_^cDB1I ? additional assessable profit 补加应评税利润
g3 ~e#vdz additional assessment 补加评税
siveqz6h additional commitment 额外承担
n"YY:G m;8 additional commitment vote 额外承担拨款
e( 7F| G* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
lA[BV7.=7 additional dependent parent allowance 供养父母额外免税额
\Z0-o&;w additional provision 额外拨款
m89-rR:Kc additional stamp duty 附加印花税
vt0XCUnK additional tax 补加税罚款；补加税款
p9w<| ZQ]: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(S/f!Dk&3 adjudged bankrupt 被裁定破产
UJ-IK|P.# adjudicated bankrupt 裁定破产人
f\CJ |tKX adjudication fee 裁定费；评定印花税额手续费；评估契据费
,$irJz F adjudication of bankruptcy 裁定破产；宣告破产
{fXD@lhi adjudication of insolvency 裁定无力偿还债务
l}-JtZ?[? adjusted actual 经调整的实数；调整后的实数
+4G] !tV6 adjusted current assets 经调整的流动资产；调整后的流动资产
bdh6ii adjusted figure 经调整的数字；调整后的数额
{E *dDv adjusted liabilities 经调整的负债；调整后的负债
*Dx &} " adjusted loss 经调整的亏损；调整后的亏损
A:$Qt%c 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
6Yw;@w\ adjusted profit 经调整的利润；调整后的利润
;=goIsk{Q adjusted surplus 经调整的盈余额；调整后的盈余额
u 0M[B7Q adjusted value 经调整的价值；调整后的价值
p o@=$HK adjustment 调整；修订；理算〔保险〕
f 7B)iI! adjustment centre 调剂中心
SV%;w> adjustment lag 调整过程的时间差距；调整时差
r}k2n s9 adjustment mechanism 调整机制
:o$k( X7a adjustment of loss 亏损调整
P]]re,&R adjustment process 调整过程；调整程序
e1$T%?(&[ adjustment range 调整幅度
Fj? Q4_ administered exchange rate 受管制汇率
6Y4sv5G Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,PH ;j_ administration expenses 行政费用
5 [{l9 administration fee 手续费；行政费
(> O'^W\3p administration in bankruptcy 破产管理
Jq 0aDf
f administration order 遗产管理令
^IgxzGD administrator 管理人；遗产管理人
;&mefaFlWp administrator of the estate 遗产管理人
nr qr p admission of debt 债项承认书
Zpfsh2` admission of proof 接纳债权证明
;Fw{p{7< advance 放贷款项；垫付款项；预支款项；预付款项
W Z'UVUi8 advance account 暂支帐目；预付款帐户
[( Z{5gK advance compensation 预付补偿金
aLZza "W advance from shareholder 股东垫款
fBtTJ+51} advance pending reimbursement 预支以待日后付还
$ ?ayE advanced economy 先进经济体系
#{-l(016y advancement 预付；预付财产
Nn/m e advances warrant 垫款令
Q<4Sd:P`" advancing 贷出
3>60_:+Zb adverse balance 逆差
TmI~P+5w adverse exchange 逆汇
9!CD25u advertisement addressed to shareholders 在报章刊登的致股东通告
?` ?HqR0 advice for collection 托收通知书
"^/3 ?W > advice of drawing 提款通知书；汇票通知书
4%k{vo5i advice of payment 付款通知
'3B"@^] Advisory Committee [Securities and Futures Commission]
%UGXgYDz 谘询委员会〔证券及期货事务监察委员会〕
WC2sRv4]3 Advisory Committee on Diversification 经济多元化谘询委员会
&y\7pAT\ affidavit 誓章；遗产申报誓章
TsiI5'tx affidavit of no receipt 述明无收款的誓章
Uwj|To&QR affiliate 联号；联营公司；附属公司
ScN'|Ia.- affiliated company 附属公司；联号；联营公司
=i'APeNaQ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F3)w('h9c affordability 负担能力
{lv@V*_Y0 African Development Bank [AfDB] 非洲开发银行
eK8y'VY after-acquired property 事后取得的财产
,2yIKPWk after-hours dealing 市后交易
X*'i1)_ h after-tax profit 税后盈利；税后利润；税后溢利
Whd.AaD\ agency agreement 代理协议
PBkTI2 v agency expenses 代理机构的开支
t=(d, kf agency fee 代理费
eDkJ+5b Agency Law 《代理法》
JE~;g z] agent 代理人；承销人
1n3XB+* agent of company 公司代理人
lf`" (:./ agent's fee 代理人费；经纪费
z WO!z = aggregate 总计；总数；总体数字
Z;'5A2 aggregate amount 总款额；总额
u W 7Yem& aggregate assets and liabilities 总体资产与负债
s:/Wz39SY3 aggregate at constant price 按固定价格计算的总体数字
`f)X!S2l aggregate demand 总需求
7!;48\O]w aggregate gross position 总持仓量
h/s8".\ aggregate limit 总限额
zg}#X6\G<_ aggregate of salaries tax 合计薪俸税
} 5b,u6 aggregate performance 总体表现；总体业绩
Pt=@U: aggregate supply 总体供应
/#Gm`BT aggregate surplus 总盈余
O\X=vh/D aggregate total 整体总额
qk}Mb_*C) aggregate value 总值；合计价值
52P^0<Wq aggregated basis 合计基准
2G&H[ ` aggregated net chargeable income 合计应课税入息实额
;;>G}pG aggregation 合并计算；合计；总和
APUpqY aggregation of incomes of husband and wife 夫妇入息合并计算
E51'TT9 aggregation of property 财产的总和
Xh?J"kjof agio 差价；贴水
|-Q="7b% 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》
8+mu'RZ X Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
yc7 "tptfF 《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》
Nm{J=` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
pY$DOr- r` 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
F 9J9zs*, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
nd)`G$gL 《香港政府和大韩民国政府关于相互促进和保护投资协定》
rD!UP1Nb agreement for a settlement 授产协议
u
OB`A-K agreement for assignment 转让协议
l\6.f_ agreement for sale 售卖协议；买卖协议
FIN0~
8 agreement for sale and purchase 买卖协议
= `+c}i? agreement for the payment of interest 支付利息协议
tGw QUn agreement for the repayment of money 还款协议
WqRaD=R->; agreement of reinsurance 再保险协议
zbZN- j# Agricultural Bank of China 中国农业银行
zlhU[J}"1| air passenger departure tax 飞机乘客离境税
_edT+ r>+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
H=@S+4_bK airport tax 机场税
NOQSL T= alcohol duty 酒精税
#9/S2m2\YG alienation 让与；让渡；转让
_zG[ b/:p alimony 生活费；赡养费
1 #V&'A All Ordinaries Index [AOI] 所有普通股指数
a=r^?q'/ all risks 全险；综合险
:pNu$%q All Sales Record for Stock Market 《股票市场成交报告》
! {S HlS Allied Capital Resources Limited 新联财务有限公司
^$;5Z kQy all-items index [Consumer Price Index] 总指数〔消费物价指数〕
O[5u6heNMr allocation letter 拨款信件
xG8z4Yu allocation of fund 分配款项；预留款项
df8aM<&m3 allocation of profit 利润分配；溢利分配
i{MzQE+_^ allocation warrant 拨款令
,3bAlc8D7 allotment 分配；配股
9._Osbp3P allotment notice 股份配售通知；配股通知
c.Do b?5 allotment of shares 股份分配
;#n +$Q#: allowable 可获宽免；免税的
Y/`*t(/5 allowable business loss 可扣除的营业亏损
Ji;R{tZ.R allowable expenses 可扣税的支出
*6Q mYq6c< allowance 免税额；津贴；备抵；准备金
xf 4`+[ allowance for debts 债项的免税额
N6uKFQL:{ allowance for depreciation by wear and tear 耗损折旧免税额
jB0ED0)wX allowance for funeral expenses 殡殓费的免税额
*v0}S5^ /" allowance for inflation 为通货膨胀而预留的款项；通胀准备金
822 jZ
sb allowance for repairs and outgoings 修葺及支出方面的免税额
l ^4! allowance to debtor 给债务人的津贴
"dFuQ B alteration of capital 资本更改
5 u^;71 alternate trustee 候补受托人
S1E=E VG amalgamation 合并
ky{-NrK ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{PQ!o^7y ambit of charges 征税范围；收费范围
~,O}wT6q amended valuation 经修订的估值
Qh!h " ] American Commodities Exchange 美国商品交易所
$ v~I n American Express Bank Limited 美国运通银行
|emZZj American Stock Exchange 美国证券交易所
8\9s,W:5 amortization 摊销
|<w
Z;d amount due from banks 存放银行同业的款项
5}he)2*uD amount due from banks abroad 存放海外银行同业的款项
A" no!AN amount due from holding companies 控股公司欠款
D",~? amount due from local banks 存放本港银行同业的款项
K91.-k3)$ amount due to banks 银行同业的存款
zR6^rq* amount due to banks abroad 海外银行同业的存款
8~eYN- #W& amount due to holding companies 控股公司存款
\
0aa0= amount due to local banks 本港银行同业的存款
93fClF|@ amount due to outport banks 外埠银行同业的存款
i~;Yrc%AEX amount for note issue 发行纸币的款额
[y1
x`WOk9 amount of bond 担保契据的款额
4KT-U6zNx amount of consideration 代价款额
N
Uq'96 {Y amount of contribution 供款数额
}q<% ![% amount of indebtedness 负债款额
,]8 $ QFf amount of principal of the loan 贷款本金额
ui4*vjd
amount of rates chargeable 应征差饷数额
z! /
MBM amount of share capital 股本额
rul w6vTB( amount of sums assured 承保款额
?R\:6x< amount of variation 变动幅度
mZb[Fi amount of vote 拨款数额
&~a/Upz0]_ amount payable 应付款额
/{+77{# Qn amount receivable 应收款额
\ws^L, h Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3FpS o+ analysis 分析
E1V;eoK.D ancillary risk 附属风险
BuIly&qbm< annual account 周年帐目；周年帐目报表；年度决算；年结
A3c&VT6Q annual accounting date 年结日期
v#o<.
Ig annual allowance 每年免税额；年积金；年度津贴；年津
T!pj v8y@R annual balance 年度余额
a~ "<lzu|$ annual disposable income 每年可动用收入
4> $weu^ annual estimates 周年预算
@N,I}_ 9- annual fee 年费
_Vf0MU;3f+ annual general meeting 周年大会
yHt
`kb2 annual growth rate 年增率；每年增长率
990sE
t? annual long-term supplement 长期个案每年补助金
zM W [Xx! annual pensionable emolument 可供计算退休金的年薪
hY-;Vh0J annual report 年报
a0=5G>G9c Annual Report on the Consumer Price Index 《消费物价指数年报》
OJ Y_u[ annual return 周年报表；周年申报表；每年报税表格
i%a jL Annual Return Rules 《周年报表规则》
*cnx p-)ub annual review of consumer prices 每年消费物价回顾
-)2sR>`A% annual roll-forward basis 逐年延展方式
f*Dy>sw annual salary 年薪
("$ ,FRTQ: annual statement 年度报表；年度决算表
5\|u]
~b 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
e-.s63hm annuitant 年金受益人
`OWw<6`k annuity 年金
8>y!=+9_ annuity contract 年金合约
%. +#e annuity on human life 人寿年金
-F+dmI,1$ antecedent debt 先前的债项
ON~K( O2g( ante-dated cheque 倒填日期支票
k yI -nE anticipated expenditure 预期开支
/"*eMe!= anticipated net profit 预期纯利
{ f
kP|d anticipated revenue 预期收入
V=LJ_T"z0 anti-inflation measure 反通货膨胀措施
hRW RXC 9 anti-inflationary stance 反通货膨胀立场
pg; y\} apparent deficit 表面赤字
L&s|<<L apparent financial solvency 表面偿债能力
5Sm)+FC : apparent partner 表面合伙人
E0Neo _7 application for personal assessment 个人入息课税申请书
L1i:hgq0] application of fund 资金应用
L[s8`0 application to release as liquidator and to destruct the books of accounts and documents
Ws>2 S 申请免除清盘人职务及毁灭帐簿与文件
bEz1@"~
p appointed actuary 委任精算师
^&mJDRe appointed auditor 委任核数师；委任审计师
78[5@ U appointed trustee 委任的受托人
; OpN &q+ appointer 委任人
]J%p&y+6 apportioned pro rata 按比例分摊
jQc.@^#+x apportionment 分配；分摊
_:Jra Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~&?{hd. apportionment formula 分摊方程式
R^*h|7)E apportionment of estate duty 遗产税的分摊
}&{z-/;H appraisal 估价；评估
+g6t)Gl appreciable growth 可观增长
}j. [h;C6 appreciable impact 显着影响
c+^#(OB appreciable increase 可观增长
+"Ui @^ appreciation 增值；升值
' `K-rvF,C appreciation against other currencies 相对其他货币升值
x/pM.NZF1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.%'$3=/oe appreciation tax 增值税
EGKj1_ml appropriation 拨款；拨用；拨付
@@O=a appropriation account 拨款帐目
Qmk}smvH Appropriation Bill 拨款法案
HaUfTQ8 appropriation-in-aid system 补助拨款办法
dcGs 0b approved assets 核准资产
7K|:
7e( approved basket stock 认可一篮子证券
\
M_}V[1+ approved budget 核准预算
;hsem,C h7 approved charitable donation 认可慈善捐款
4%3R}-'mh approved charitable institution 认可慈善机构
7%E]E,f/# approved currency 核准货币；认可货币
G q" [5r" approved estimates 核准预算
EAg Nu?L approved estimates of expenditure 核准开支预算
m\}8N
u approved overseas insurer 核准海外保险人
-666|pA approved overseas trust company 核准海外信托公司
*r &q;ER approved pooled investment fund 核准汇集投资基金
c)HHc0KD approved provident fund scheme 认可公积金计划
=deqj^&@ approved provision 核准拨款
z/,qQVv=}4 approved redeemable share 核准可赎回股份
pnvHh0ck_ approved regional stock 认可地区性证券
QX'EMyK$ approved retirement scheme 认可退休金计划
VGVZ`| approved subordinated loan 核准附属贷款
XYOPX>$T arbitrage 套戥；套汇；套利
~_z"So'|F_ arbitrageur 套戥者；套汇者
9 NO^ ' arbitrary amount 临时款项
PyS~2)=B arrangement 措施；安排；协定
D?v)Xqw= arrears 欠款
$E_9AaX arrears of pay 欠付薪酬
#DN5S#Ic arrears of revenue 逾期未收税款；逾期未收的帐项
^+ hJ& 9W articles of association 组织章程；组织细则；组织章程细则
l O)0p2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
wO&edZ]zb^ ascertainment of profit 确定利润
me#?1 r "Asia Clear" “亚洲结算系统”
Y SvZ7G(m> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0{8^)apII Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Tk^J#};N Asian Development Fund [ADF] 亚洲发展基金
~4YLPMGKl Asian dollar bond 亚洲美元债券
Hyw T Asian dollar market 亚洲美元市场
`ehZ(H} Asian dollar rate 亚洲美元利率
^k'?e"[gTs Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
M<A*{@4$w& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$/*6tsR asked price 沽盘；喊价；索价；卖方报价
1|?8g2Vf assessable income 应评税入息
O:=%{/6&D assessable loss 应评税亏损
/-#1ys#F= assessable profit 应评税利润
QW5S=7 assessable value 应评税值
WM o assessed profit 估定利润
Nn"[GB assessed value 经评估价值
JYY:~2
assessment 评税；评定；估价；评税单
Br}& assessment number 评税编号；估价编号
SNV[KdvP* assessment of additional tax 补加税评税
[ 3yzVcr~4 assessment of performance 业绩评估；实绩评价
%TY;}V59 b Assessor 评税主任
hnQDm$k asset price bubbles 资产价格泡沫
4@ K9% asset-backed securities 具资产保证的证券
F/"Q0% (m assets accretion 资产增值
>q'xW=Y
j\ assets and liabilities 资产与负债
$[L8UUHY<8 assets betterment statement 资产递增表；资产改进表
7 j>NUx=j3 assets lending 实物放款；有抵押贷款
z/JoU je assets of the company passing on the death 死者去世时转移的公司资产
Y F+hN\ assets pledged as security for liabilities 用作负债抵押的资产
sHqs)@D assets portfolio 资产投资组合
N= >6PLie assets price 资产价格
BFU6?\r assets quality 资产质素
FS3MR9 assets realization 资产变现
F:PaVr3q assets refinancing arrangement 资产再集资安排
0XrB+nt assets securitization 资产证券化
\m3'4# assets situated outside Hong Kong 在香港以外地方的资产
9`"o,wGX3 assets stripping 削减资产；拆卖资产
jWn!96NhlL assets value 资产值
* K9I+t"g assignee 承让人
DFgr,~ assignment 转让；转让书；转让契
4"OUmh9LHB assignment of interest 权益转让
egB jr? assignment of letters patent and trade mark 专利证书及商标转让
bYuQ"K
A$ assignment of property 物业转让；物业转让书
HF9\SVR
B assignment right 转让权
1v)X]nW assignor 转让人
` y &d associate 有联系的人；有关连人士；相联者；合伙人；联系人
[ }7j0& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]L'FYOfrpx associate member 附属会员
Cm~h\+" associated body corporate 相联法人团体
Wq bfZx associated company 相联公司；联属公司
hK!Z ~
associated corporation 相联法团
!Gv*iWg Association of Chartered Certified Accountants [ACCA] [United Kingdom]
BrW1:2w
>\ 公认会计师公会〔英国〕
"6T: &> Association of Futures Exchange Brokers 香港期货经纪协会
*WSH-*0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"[` .I*WNo association of underwriters 承保人组织
R^%uEP assumption of control 接管
'~dE0ohWb assurance 担保；保险；转易；转易书
UbBo#(TZ) assurance of interest 权益的转易
T Y|5O!
< at 19XX price 按一九ＸＸ年价格计算
. g CC$ at a discount 按赔价计算；按贴水价格计算；打折扣
:<-,[(@bR at a premium 按溢价计算；按升水价格计算
4$~]t:n at call 通知付款；按通知
U'pm 5Mc\q at constant market price 按固定市价计算
M7Pvc%\) at constant price 按固定价格计算
/ 38b :, at cost 按成本计算
J 4$^Hr at current market price 按当时市价计算；按现时市价计算
*wNX<R . at current price 按当时价格计算；按现时价格计算
xS~O Acxg at factor cost 按要素成本计算；按生产要素成本计算
5K1WfdBX7) at money-of-the-day price 按付款当日价格计算
\z}/=Qgc at or better 按指定或较佳价位〔买卖指令〕
u3!aKXnv< at par 按面值计算；平价
us&!%` at sight 见票即付
fIrl?X'] at the close 按收市盘
o<`)cb } at the opening 按开市盘
jL$&]sQ`O) attestation 见证；见证条款
SZOcFmC? at-the-money option 平价期权
UWdPB2x[ attorney 受权人；受托代表人
uV]4C^k;`[ attornment 新拥有人承认书
O<3i6 attributable profit 可归属利润
0>
pOP attributable share value 可归属股份价值
#+V5$ Auckland Stock Exchange 奥克兰证券交易所
V?g@pnN" auction 拍卖
)"
H$1 auctioneer 拍卖商
Luxo,Ve audit 审计；核数
j@0/\:1(U Audit Commission 审计署
{ VC4rA Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
{(}Mu R 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
*}9i@DP1, audit review 帐目审查
?^z!yD \ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4\HB rd#P audited account 审计帐目；经审计的帐目
ZeD""vJRY audited annual account 经审计的周年帐目
^}XKhn.S' audited balance sheet 经审计的资产负债表
VjU;[ auditor 核数师；核数主任；审计师
aq[ ;[$w auditor's certificate 核数师证明书；审计师证明书
k^q}F%UV auditor's report 核数师报告；审计师报告
3F,$} r# Aussie bond 澳元债券
#C?T austerity budget 紧缩预算
P5;LM9W Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
i2{xW`AcUh Australia All Ordinaries Index 澳洲所有普通股票指数
%?^T^P Australian Dollar [AUD] 澳元
H'myd=*h~8 Australian Options Market 澳大利亚期权市场
KWU
~QAc Australian Securities Commission 澳洲证券事务监察委员会
T ,,
Ao36 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
M.K-)r, Australian Stock Exchange 澳大利亚证券交易所
!FweXFl Austrian Schilling [ATS] 奥地利先令
!1f 8~"Z authentication 认证；鉴证
G| pZ authority to purchase 委托购买证；委购书
0N3 cC4! authorization 认可；核准；授权；授权书
F]~ rA! g1 authorization by direction 指示授权
_8C 0z=hz authorization by instruction 指令授权
I__|+%oC authorization by warrant 令状授权
O YGh!sW authorization of unit trust 单位信托的认可
./@! k[ authorized agent 指定代理人
%dTkw+J authorized capital 法定资本
>_QC_UX>4i authorized clerk 出市员
o+W 5xHe^1 authorized dealer 认可交易商
~ \tI9L?|A authorized financial institution 认可财务机构
f[3 DKA authorized fund 认可基金
\^iPU 27H authorized fund house 获授权的基金公司；认可基金公司
|w 2H5f{fR authorized institution 认可机构
vS-k0g; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
kVs'>H@FY authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
| p J)w authorized insurer 获授权保险人；获认可承保人
P 0J3ci}^ authorized investment 特准投资项目
s z authorized person 获授权人
&Zl $7 authorized representative 获授权代表
5EDN 9?a authorized share capital 法定股本
v_f8zk automated quotation system 自动报价系统
H8~<;6W Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
I|lz;i} $ 自动交易系统〔香港期货交易所有限公司〕
_^Lv8a3(O automatic adjustment mechanism 自动调整机制
t>|Y-i3cb automatic adjustment system 自动调整系统
x[7jm"Pz Automatic Clearing House 自动票据交换所
e L l+F%@ automatic exchange rates accumulation system 自动化汇率累集系统
brJ _ q0@ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
LtKiJ.j?A automatic teller machine [ATM] 自动柜员机
0 Vv 6B 2< autopay 自动转帐
x\ r 7q available assets 可用资产
~H/|J^ J available fiscal reserve 现存财政储备
Z^,C><Yt available profit 可用利润
^'i(@{{o\ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
tLe!_p) average 平均；平均数；海损
2yR*<yj average basic salary 平均基本薪金
k | Vq-w average consumer expenditure 平均消费开支；一般消费开支
n'=-bj` average cost 平均成本
f>ohu^bd average cost of land production 增辟土地平均成本
. $uvQpyh average daily turnover 平均每日成交额
5<bc>A- average daily wage rate 平均每日工资率
qEr2Y/:i" average expenditure pattern 平均开支模式
6 ]W!>jDc average growth rate 平均增长率
B7(~m8:eH7 average net fixed assets 固定资产平均净值
]&\HAmOQS average of relatives 相对价格平均数
\y^ O d7F average price 平均价格
zu'Uau average propensity to consume 平均消费倾向；一般消费倾向
XVAy uuTg\ average propensity to save 平均储蓄倾向；一般储蓄倾向
"P HkbU average rate 平均率
C%d\DuJ5'~ average revenue 平均收入；平均收益
%"PG/avo average stock 平均库存；平均存货
! TY9\8JzV average yearly rent 平均年租
GqumH/; avoidance of double taxation 避免双重课税
zF6 R\w avoidance of tax 避税
