A:
HN NeH;L A share Ａ股；甲类股份
#Y7iJPO abatement of tax 减税；减扣免税额
1$E [`` n ABN AMRO Bank N.V. 荷兰银行
:2c(.-[` above-the-line expenditure 线上项目支出；经常预算支出
YX,;z/Jw2 above-the-line receipt 线上项目收入；经常预算收入
8Gy]nD ABSA Asia Limited 南非联合亚洲有限公司
vzI>:Bf absolute change 绝对数值变更
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6Q JZ$ absolute expenditure 实际开支
? 3fnt " absolute guideline figure 绝对准则数字
v1yB absolute interest 绝对权益
=p[Sd*d absolute order of discharge 绝对破产解除令
kYkA^Aq absolute profit margin 绝对利润幅度
)fXw ~ absolute value 实值；绝对值
W895@ absolutely vested interest 绝对既得权益
e"^WXP.t& absorbed cost 已吸收成本；已分摊成本
#]c_ 2V absorption 吸收；分摊；合并
>qy62:co absorption rate 吸收率；摊配率；分摊率
]Whv% ACB Finance Limited 亚洲商业财务有限公司
3n7>qZ.d acceptable form of reciprocity 合理的互惠条件
0AWxU?$A4 acceptable rate 适当利率；适当汇率
"B __a( acceptance agreement 承兑协议
}o!b3*# acceptance for honour 参加承兑
WP\kg\o acceptor 承兑人；接受人；受票人
j7g>r/1eE acceptor for honour 参加承兑人
^^ix4[1$ Z accident insurance 意外保险
J#wf`VR% Accident Insurance Association of Hong Kong 香港意外保险公会
bz nMD accident insurance scheme 意外保险计划
\Kui`X accident year basis 意外年度基准
nnRb accommodation 通融；贷款
X{cB%to accommodation bill 通融票据；空头票据
*^ [6uaa accommodation party 汇票代发人
Xmmj.ZUr account balance 帐户余额；帐户结余
x4kQG e( account book 帐簿
]lGkZyU hI account collected in advance 预收款项
zwQ #Yvd account current book 往来帐簿
U+B{\38
account of after-acquired property 事后取得的财产报告
X=?9-z]
QO account of defaulter 拖欠帐目
u8?$W%eW account payable 应付帐款
g ;
-3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Jb> X$|N'% account receivable 应收帐款
Xbx=h ^S account receivable report 应收帐款报表
mvpcRe
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2f-K- account title 帐户名称；会计科目
F# 9^ RA)9 accountant's report 会计师报告
ZGh6- / Accountant's Report Rules 会计师报告规则
;>ml@@Z accounting and auditing procedure 会计与审计程序；会计与核数程序
%?V~7tHm> Accounting Arrangements 《会计安排》
PyI"B96gz accounting basis 会计基础
e9'0CH< accounting by Official Receiver 破产管理署署长呈交的帐目
DQu)?Rsk Accounting Circular 《会计通告》
s^PsA9EAn accounting class 会计类别
9Ut eD@* accounting date 记帐日期；会计结算日期
<6.`(isph accounting for money 款项核算
X^&--@l}T! Accounting Officer 会计主任
R>O x(MG accounting period 会计报告期；会计期
um/F:rp accounting policy 会计政策；会计方针
[C-FJ>=S accounting practice 会计惯例
GK6~~ga= accounting principle 会计准则
@||nd,i`n~ accounting record 会计记录
&QQ6F>'T accounting report 会计报告
%b_0l<+
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6j1C=O@S Accounting Society of China 中国会计学会
0r $ n accounting statement 会计报表
\uo{I~Qd accounting system 会计制度；会计系统
Ed0}$ b accounting transaction 会计事项；帐务交易
nZYO}bv\ accounting treatment 会计处理
aEa.g.SZ accounting year 会计年度
s4f{ziLp accretion 增值；添加
PpLh j accrual 应计项目；应累算数目
#t Pc<p6m accrual basis 应计制；权责发生制
@[\zO'| accrual basis accounting 应计制会计；权责发生制会计
0RSzDgX accrue 应累算；应计
x3 ( _fS accrued benefit 应累算利益
2V; Dn$q accrued charges 应计费用
Z-}A "n accrued cumulative preference share dividend 应累算的累积优先股股息
[q0^Bn}h accrued expenses 应累算费用
,bM ): accrued interest payable 应付利息；应计未付利息
<h+UC# .x accrued interest receivable 应收利息；应计未收利息
FD%OG6db]; accrued right 累算权益
(u@X 5O(a accruing profit 应累算的利润
NyC&j`d accumulated fiscal reserve 累积财政储备
TntTR"6aD accumulated profit 累积利润；滚存溢利
ZjY?T)WE9 accumulated reserve 累积储备
z&#^ 9rM" accumulation of surplus income 累积收益盈余
X LYGhM acquired assets 既得资产
>Z gV8X: acquisition 收购；购置；取得
X< W${L$G acquisition cost 购置成本
b
~]v'|5[ acquisition expenses 购置费用
V4Qy^nn1 acquisition of 100% interest 收购全部股权
PD^ 6Ywn>s acquisition of control 取得控制权
/={N^8^=x acquisition of fixed assets 购置固定资产
vqoK9 acquisition of shell “买壳”
8ZjRMr} acquisition price 收购价
`{IL.9 M!f act of God 天灾
icVB?M,m acting partner 执事合伙人
>bmdu \j5R active market 买卖活跃的市场；交投畅旺的市场；旺市
b,jo94.G active partner 积极参与的合伙人
Hd-g|'^K
active trading 交投活跃
^HuB40 actual circulation 实际流通
4kV$JV.l actual cost 实际成本
dqgr98 actual expenditure 实际开支；实际支出
&+hk5?c / actual income 实际入息；实际收入；实际收益
fpO2bD% $8 actual market 现货市场
l LBzY`j actual price 现货价；实际价格
c1R[H ck actual profit 实际利润
H<nA*Zf2@R actual quotation 实盘；实际价位；实际报价
XN \rq= actual year basis 按实际年度计算
# Rs5W actuals 实货
ei}(jlQp actuarial investigation 精算调查
q JtLJ< =1 actuarial principle 精算原则
{{pN 7Z
actuarial report 精算师报告
!lZ }kz0 Actuarial Society of Hong Kong 香港精算学会
IY!8j$'| actuarial valuation 精算师估值
5D7k[+6 actuary 精算师
\?Xoa"^ ad referendum agreement 暂定协议；有待覆核的协定
h^,L ) E ad valorem duty 从价税；按值征税
@0tX ,Z9 ad valorem duty system 从价税制
i3L2N~:V ad valorem fee 从价费
+4qR5(W ad valorem tariff 从价关税
f }.t additional allowance 额外免税额
H |`D3z.c additional amount for unexpired risk 未过期风险的额外款额
^e\$g2). additional assessable profit 补加应评税利润
~(Q#G" t additional assessment 补加评税
d mT ZEO additional commitment 额外承担
<w d;W;B additional commitment vote 额外承担拨款
Ui1s ]R additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
-i91nMi] additional dependent parent allowance 供养父母额外免税额
#Lk~{ additional provision 额外拨款
1@TL>jq additional stamp duty 附加印花税
8NNs_~+x} additional tax 补加税罚款；补加税款
;V f{3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
qMA";Frt3N adjudged bankrupt 被裁定破产
NCo!n$O1~ adjudicated bankrupt 裁定破产人
rY@9nQ\>g adjudication fee 裁定费；评定印花税额手续费；评估契据费
{+5Ud#\y adjudication of bankruptcy 裁定破产；宣告破产
Q_0_6,Opb adjudication of insolvency 裁定无力偿还债务
nLANW Qk9 adjusted actual 经调整的实数；调整后的实数
$i!r> .Jo adjusted current assets 经调整的流动资产；调整后的流动资产
S$40nM adjusted figure 经调整的数字；调整后的数额
7d E.\#6r adjusted liabilities 经调整的负债；调整后的负债
Ff
=%eg] adjusted loss 经调整的亏损；调整后的亏损
VKlC`k8L adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
]vV)$xMX adjusted profit 经调整的利润；调整后的利润
Q$k#q<+0 adjusted surplus 经调整的盈余额；调整后的盈余额
B
o%Sl adjusted value 经调整的价值；调整后的价值
1TGE>HG adjustment 调整；修订；理算〔保险〕
w7q6v> adjustment centre 调剂中心
3U!=R- adjustment lag 调整过程的时间差距；调整时差
|S<!' rY adjustment mechanism 调整机制
gg#lI| adjustment of loss 亏损调整
~o K0k_{~ adjustment process 调整过程；调整程序
79o=HiOF99 adjustment range 调整幅度
\W= Z`w3 administered exchange rate 受管制汇率
^;[_CF _ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Gfy9YH~ administration expenses 行政费用
CeUXGa|C administration fee 手续费；行政费
; "RyHow administration in bankruptcy 破产管理
B"5x s administration order 遗产管理令
QOPh3+.5 administrator 管理人；遗产管理人
X1[zkb administrator of the estate 遗产管理人
p"H /N_b4 admission of debt 债项承认书
cT&lkS admission of proof 接纳债权证明
O69TU[Vn advance 放贷款项；垫付款项；预支款项；预付款项
~ *^o[~x]\ advance account 暂支帐目；预付款帐户
B*tQ0` advance compensation 预付补偿金
{F\P3-ub advance from shareholder 股东垫款
*/@I$* advance pending reimbursement 预支以待日后付还
:hWG:` advanced economy 先进经济体系
+ ^AAik<yl advancement 预付；预付财产
*xj2Z,u advances warrant 垫款令
VP~%,= advancing 贷出
z YWVz3l adverse balance 逆差
Z0XQ|g kH adverse exchange 逆汇
<y7Hy&&y- advertisement addressed to shareholders 在报章刊登的致股东通告
~RBa&Y=Mb advice for collection 托收通知书
]ab q$Y' advice of drawing 提款通知书；汇票通知书
W+4Bx=Mj advice of payment 付款通知
b=Ektq Advisory Committee [Securities and Futures Commission]
@LS%uqs 谘询委员会〔证券及期货事务监察委员会〕
J*6B~)Sp@ Advisory Committee on Diversification 经济多元化谘询委员会
3Q7PY46 affidavit 誓章；遗产申报誓章
7Xh @%[ affidavit of no receipt 述明无收款的誓章
kK:Wr&X0H affiliate 联号；联营公司；附属公司
&t !f dti affiliated company 附属公司；联号；联营公司
tuY= )? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
cbzS7q<) affordability 负担能力
C } L2'l, African Development Bank [AfDB] 非洲开发银行
*&+z I$u( after-acquired property 事后取得的财产
yOP$~L#TWs after-hours dealing 市后交易
0&\71txrzg after-tax profit 税后盈利；税后利润；税后溢利
DPmY_[OAE agency agreement 代理协议
.vi0D uD6 agency expenses 代理机构的开支
^4Se=Hr
z2 agency fee 代理费
uFlf #t
= Agency Law 《代理法》
:C0)[L agent 代理人；承销人
z?UEn#E2 agent of company 公司代理人
nhZ/^`Y< agent's fee 代理人费；经纪费
\.P#QVuQ aggregate 总计；总数；总体数字
:w4N*lV- aggregate amount 总款额；总额
m?8o\|i, aggregate assets and liabilities 总体资产与负债
WqCj;Tj| aggregate at constant price 按固定价格计算的总体数字
N_ +D#Z.g aggregate demand 总需求
CEzdH!nP aggregate gross position 总持仓量
s%5XBI aggregate limit 总限额
,u- 9e4 aggregate of salaries tax 合计薪俸税
E4.A$/s8[ aggregate performance 总体表现；总体业绩
pY%KI aggregate supply 总体供应
f%[xl6VE; aggregate surplus 总盈余
n 1^h;2gz aggregate total 整体总额
Ruwp"T}mF aggregate value 总值；合计价值
zh(=kS ` aggregated basis 合计基准
Y Ov hMi aggregated net chargeable income 合计应课税入息实额
2jk ma :$' aggregation 合并计算；合计；总和
)}_}D +2 aggregation of incomes of husband and wife 夫妇入息合并计算
l>(*bb1}b aggregation of property 财产的总和
bh sC eH agio 差价；贴水
#~w~k+E4 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》
g~9b_PY9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$d.Dk4.ed 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
>-w# &T &K Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
H_1&>@ 3 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
&Rz -;66bN Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K&"X7fQ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@ @(O##(7 agreement for a settlement 授产协议
+-5YmN' agreement for assignment 转让协议
I@#IXH?6 agreement for sale 售卖协议；买卖协议
CqU ^bVs agreement for sale and purchase 买卖协议
I'2I'x\M agreement for the payment of interest 支付利息协议
8"V1h72vcW agreement for the repayment of money 还款协议
]<Q& agreement of reinsurance 再保险协议
fy&u[Jd{ Agricultural Bank of China 中国农业银行
qamq9F$V air passenger departure tax 飞机乘客离境税
M}=>~T A@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[l<&eI&ln airport tax 机场税
A2P.5EN alcohol duty 酒精税
1jPh0?BY alienation 让与；让渡；转让
2)QZYgfh alimony 生活费；赡养费
5rQu^6& All Ordinaries Index [AOI] 所有普通股指数
.O&YdUo all risks 全险；综合险
uy<b5.!- All Sales Record for Stock Market 《股票市场成交报告》
G2P: |R Allied Capital Resources Limited 新联财务有限公司
+u&3pK>f all-items index [Consumer Price Index] 总指数〔消费物价指数〕
t/3qD7L allocation letter 拨款信件
0&tr3!h\ allocation of fund 分配款项；预留款项
-<" ;|v4 allocation of profit 利润分配；溢利分配
{/48n83n allocation warrant 拨款令
,*m|Lt%;R allotment 分配；配股
g{2~G6%;0 allotment notice 股份配售通知；配股通知
G6JP3dOT allotment of shares 股份分配
~HKzqGQy > allowable 可获宽免；免税的
: wUi&xw allowable business loss 可扣除的营业亏损
8 ~Pdr]5 allowable expenses 可扣税的支出
2{oQ allowance 免税额；津贴；备抵；准备金
oMoco tQ;$ allowance for debts 债项的免税额
O]!o|w( allowance for depreciation by wear and tear 耗损折旧免税额
it-2]Nw allowance for funeral expenses 殡殓费的免税额
E!L_"GW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
J 5x ZL v allowance for repairs and outgoings 修葺及支出方面的免税额
T~g`;Q%i allowance to debtor 给债务人的津贴
X7tBpyi alteration of capital 资本更改
tv:
mjS alternate trustee 候补受托人
3h A5"G+7 amalgamation 合并
#n|eq{fkK ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
h$%h w+"4 ambit of charges 征税范围；收费范围
Ya!P V&"Z amended valuation 经修订的估值
'tX}6wurf American Commodities Exchange 美国商品交易所
mSk";UCn American Express Bank Limited 美国运通银行
8-@H zS% American Stock Exchange 美国证券交易所
G %K&f1q% amortization 摊销
xNLgcb@v> amount due from banks 存放银行同业的款项
Jq8v69fyQ amount due from banks abroad 存放海外银行同业的款项
8{6`?qst@ amount due from holding companies 控股公司欠款
f*p=j(sF amount due from local banks 存放本港银行同业的款项
,;<M+V3+ amount due to banks 银行同业的存款
HJlxpX$_ amount due to banks abroad 海外银行同业的存款
$gL ^\(_3H amount due to holding companies 控股公司存款
w`dS c@ : amount due to local banks 本港银行同业的存款
7>AM zNj amount due to outport banks 外埠银行同业的存款
<$K7f amount for note issue 发行纸币的款额
f=8{cK0j amount of bond 担保契据的款额
4VC8#x1 amount of consideration 代价款额
i4M%{]G3Y amount of contribution 供款数额
Ie s` !W^ amount of indebtedness 负债款额
\# F>R, amount of principal of the loan 贷款本金额
5%@~"YCo amount of rates chargeable 应征差饷数额
\H1t<B , amount of share capital 股本额
VS_I'SPPIc amount of sums assured 承保款额
s
E;2;2u" amount of variation 变动幅度
ni<\ AF]` amount of vote 拨款数额
8u1?\SYnb amount payable 应付款额
<vxTfE@>bp amount receivable 应收款额
}2Y`Lr Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"x
3C3Zu.; analysis 分析
*,=8x\Shp ancillary risk 附属风险
9j5-/
annual account 周年帐目；周年帐目报表；年度决算；年结
80Q%c ( i annual accounting date 年结日期
K=pG,[ChA annual allowance 每年免税额；年积金；年度津贴；年津
^nDa-J$ annual balance 年度余额
"}oo`+]Cq annual disposable income 每年可动用收入
UoSc<h| annual estimates 周年预算
8~|v:qk annual fee 年费
joNV4v"=` annual general meeting 周年大会
>Qg-dJt[ annual growth rate 年增率；每年增长率
D/,(xWaT annual long-term supplement 长期个案每年补助金
1Cw$^jd annual pensionable emolument 可供计算退休金的年薪
q &S@ \b annual report 年报
HLL=.: P Annual Report on the Consumer Price Index 《消费物价指数年报》
pkTVQdtRG annual return 周年报表；周年申报表；每年报税表格
b%d, X-3 Annual Return Rules 《周年报表规则》
|A+,M"F? annual review of consumer prices 每年消费物价回顾
J- 5kvQi8 annual roll-forward basis 逐年延展方式
e-VGJxR annual salary 年薪
7=&+0@R#/d annual statement 年度报表；年度决算表
;*=7>"o'` 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
HC6v#-( `{ annuitant 年金受益人
J.O{+{&cd annuity 年金
HJ d{j,M annuity contract 年金合约
xP27j_*m> annuity on human life 人寿年金
$-s8 tc( antecedent debt 先前的债项
/ wkrfYRs ante-dated cheque 倒填日期支票
XK;Vu#E*^ anticipated expenditure 预期开支
Mh{;1$j# anticipated net profit 预期纯利
i 8%@4U/ J anticipated revenue 预期收入
wbg ?IvY[ anti-inflation measure 反通货膨胀措施
K1&t>2=% anti-inflationary stance 反通货膨胀立场
_3#_6>=M apparent deficit 表面赤字
$)KNp dXh apparent financial solvency 表面偿债能力
SQ'%a-Mct apparent partner 表面合伙人
9 aK U}y application for personal assessment 个人入息课税申请书
QB ;TQZ application of fund 资金应用
'+c@U~d*7 application to release as liquidator and to destruct the books of accounts and documents
lAo4) 申请免除清盘人职务及毁灭帐簿与文件
Y3 -f68*( appointed actuary 委任精算师
(Bv~6tj~J appointed auditor 委任核数师；委任审计师
gtqtFrleG appointed trustee 委任的受托人
S@TfZ3Go| appointer 委任人
<Ynrw4[)t apportioned pro rata 按比例分摊
~n(LBA apportionment 分配；分摊
0r?]b*IEK Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
I $X wM apportionment formula 分摊方程式
B$7C jv apportionment of estate duty 遗产税的分摊
y
k\/Cf appraisal 估价；评估
2+*o^`%4P appreciable growth 可观增长
t[A A= appreciable impact 显着影响
.z*}%,G appreciable increase 可观增长
0WyOORuK appreciation 增值；升值
H. o3d/8: appreciation against other currencies 相对其他货币升值
Ag&K@ %|* appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/_yAd,^-+ appreciation tax 增值税
h<n 2pz} appropriation 拨款；拨用；拨付
*r7%'K{ C appropriation account 拨款帐目
6]4=8! J Appropriation Bill 拨款法案
8m #y>` appropriation-in-aid system 补助拨款办法
<q&i"[^M approved assets 核准资产
%_~1(Glz approved basket stock 认可一篮子证券
{!! 8 *ix approved budget 核准预算
^ ),;`YXZ approved charitable donation 认可慈善捐款
_ x$\ E approved charitable institution 认可慈善机构
j+>N&.zs approved currency 核准货币；认可货币
.B'ws/%5\ approved estimates 核准预算
m/< @Qw approved estimates of expenditure 核准开支预算
Pu 'NSNT approved overseas insurer 核准海外保险人
K@{R?j/+ approved overseas trust company 核准海外信托公司
xqauSW approved pooled investment fund 核准汇集投资基金
d ]#`?} approved provident fund scheme 认可公积金计划
[<>%I#7ulG approved provision 核准拨款
9%m^^OOf approved redeemable share 核准可赎回股份
:'[ha$ approved regional stock 认可地区性证券
gJg+
]-h/ approved retirement scheme 认可退休金计划
\ tP*Pz approved subordinated loan 核准附属贷款
NceK>:: 56 arbitrage 套戥；套汇；套利
AKS. XW arbitrageur 套戥者；套汇者
| 3hNTH? arbitrary amount 临时款项
Ix~rBD9 arrangement 措施；安排；协定
Ds{DVdqA$c arrears 欠款
LC e6](Z arrears of pay 欠付薪酬
57_AJT hR arrears of revenue 逾期未收税款；逾期未收的帐项
Iv u'0vF articles of association 组织章程；组织细则；组织章程细则
Wq?vAnLbk Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
<oSx'_dc ascertainment of profit 确定利润
Jyp 7+M] "Asia Clear" “亚洲结算系统”
p[;@9!t Asia Commercial Bank Ltd. 亚洲商业银行有限公司
8~O0P= Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
B3I0H6O Asian Development Fund [ADF] 亚洲发展基金
>LB*5 Asian dollar bond 亚洲美元债券
z$Qy<_l Asian dollar market 亚洲美元市场
\3hFb,/4k Asian dollar rate 亚洲美元利率
y(Em+YTD Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Zq:c2/\c} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
kZR(0,
W asked price 沽盘；喊价；索价；卖方报价
dl 6Ju assessable income 应评税入息
"Id 1H assessable loss 应评税亏损
NS "1zR+ assessable profit 应评税利润
<S12=<c?' assessable value 应评税值
DU-dIq i assessed profit 估定利润
o@ L
'| #e assessed value 经评估价值
(? i4P5s[! assessment 评税；评定；估价；评税单
e488}h6#m assessment number 评税编号；估价编号
K
28s<i` assessment of additional tax 补加税评税
( -@I'CFd assessment of performance 业绩评估；实绩评价
KHM,lj* Assessor 评税主任
*q@3yB} asset price bubbles 资产价格泡沫
jY ;Hdb'' asset-backed securities 具资产保证的证券
$^YHyfh assets accretion 资产增值
S8C} C# assets and liabilities 资产与负债
E/gfX
assets betterment statement 资产递增表；资产改进表
:w7?]y6~S assets lending 实物放款；有抵押贷款
V}FH5z
| assets of the company passing on the death 死者去世时转移的公司资产
4{0vdpo3F assets pledged as security for liabilities 用作负债抵押的资产
Fu[GQ6{f assets portfolio 资产投资组合
f9O_M1=|lo assets price 资产价格
bP%X^q~]A assets quality 资产质素
ucJ8l(?Qc assets realization 资产变现
L^2wEF assets refinancing arrangement 资产再集资安排
hI*6f3Vn(n assets securitization 资产证券化
'u_j5 assets situated outside Hong Kong 在香港以外地方的资产
4~hP25q assets stripping 削减资产；拆卖资产
={jj'X9 assets value 资产值
+6L.a3&(b assignee 承让人
/2 qxJvZ assignment 转让；转让书；转让契
*9`k$' assignment of interest 权益转让
gm1RQ^n,@. assignment of letters patent and trade mark 专利证书及商标转让
: z\||f assignment of property 物业转让；物业转让书
)"63g assignment right 转让权
*g4Uo{ assignor 转让人
PK&X |
h associate 有联系的人；有关连人士；相联者；合伙人；联系人
]1I-e2Q-J Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
OUN"'p%% associate member 附属会员
\vuWypo associated body corporate 相联法人团体
.s|5AC [ associated company 相联公司；联属公司
q77Iq0VR associated corporation 相联法团
Pu'lp
O Association of Chartered Certified Accountants [ACCA] [United Kingdom]
{yMkd4v 公认会计师公会〔英国〕
"S>VqvH3 Association of Futures Exchange Brokers 香港期货经纪协会
;R3o$ZlY Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"kKIv|` association of underwriters 承保人组织
tv; ?W=&P assumption of control 接管
\@zoM:[sN assurance 担保；保险；转易；转易书
\[/ }Cy assurance of interest 权益的转易
Yfy";C7X at 19XX price 按一九ＸＸ年价格计算
QHtN_Q_F at a discount 按赔价计算；按贴水价格计算；打折扣
uI3oPP> $ at a premium 按溢价计算；按升水价格计算
0QEcJ]Qb8 at call 通知付款；按通知
TjpAJW@- at constant market price 按固定市价计算
|:`)sx3@# at constant price 按固定价格计算
lGJ&\Lv: at cost 按成本计算
v2YU2 -X[ at current market price 按当时市价计算；按现时市价计算
BLm}mb#/{ at current price 按当时价格计算；按现时价格计算
1\/~> at factor cost 按要素成本计算；按生产要素成本计算
AU;Iif6 at money-of-the-day price 按付款当日价格计算
V h 5\'Sn at or better 按指定或较佳价位〔买卖指令〕
ler$HA%F] at par 按面值计算；平价
W~s:SN at sight 见票即付
dE 3M at the close 按收市盘
y4H/CH$% at the opening 按开市盘
upq3)t_ attestation 见证；见证条款
T`c:16I at-the-money option 平价期权
SXV2Y- attorney 受权人；受托代表人
<irr .O attornment 新拥有人承认书
s,M] f,T attributable profit 可归属利润
e'fo^XQn[ attributable share value 可归属股份价值
{RD9j1 Auckland Stock Exchange 奥克兰证券交易所
f3<253 1/} auction 拍卖
dx.J v/Mb auctioneer 拍卖商
%mOQIXr1s audit 审计；核数
G+m[W Audit Commission 审计署
V Y@` ) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
m=w #l>! 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〕
'a~F'FN$ audit review 帐目审查
=~q $k Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`Y, Rk audited account 审计帐目；经审计的帐目
NYR:dH]N~d audited annual account 经审计的周年帐目
r_o\ 72 audited balance sheet 经审计的资产负债表
X#X /P auditor 核数师；核数主任；审计师
J ~N!. i auditor's certificate 核数师证明书；审计师证明书
qporH]J-E auditor's report 核数师报告；审计师报告
Z e?H Aussie bond 澳元债券
}xgs]\^,73 austerity budget 紧缩预算
yXf+dMv Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
j3[kG# Australia All Ordinaries Index 澳洲所有普通股票指数
G420 o}q Australian Dollar [AUD] 澳元
>B.KI}dE Australian Options Market 澳大利亚期权市场
uY3?(f# Australian Securities Commission 澳洲证券事务监察委员会
W^eQ}A+Z Australian Society of Certified Practising Accountants 澳洲执业会计师公会
UAC"jy1D Australian Stock Exchange 澳大利亚证券交易所
I1p{(f J Austrian Schilling [ATS] 奥地利先令
raM{!T: authentication 认证；鉴证
UUvR >5@n authority to purchase 委托购买证；委购书
oF s )UR authorization 认可；核准；授权；授权书
xzf/W+.>. authorization by direction 指示授权
(
;KTV* 1 authorization by instruction 指令授权
On,z # A authorization by warrant 令状授权
QO4eDSW authorization of unit trust 单位信托的认可
NkAu<>
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Lfv RH?<W authorized capital 法定资本
`U>]*D6 8 authorized clerk 出市员
>Hd!o"I authorized dealer 认可交易商
u!McPM8Yk authorized financial institution 认可财务机构
<JW %h :\t authorized fund 认可基金
7&Ie3[Rm_3 authorized fund house 获授权的基金公司；认可基金公司
-r[O _[g w authorized institution 认可机构
:GM3n$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
`/(9 # E authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Lv # }Gm authorized insurer 获授权保险人；获认可承保人
(Y"./BDY authorized investment 特准投资项目
p<B*)1Tj0 authorized person 获授权人
D% 2 S! authorized representative 获授权代表
B!J&=*=e authorized share capital 法定股本
_V3} F1?W automated quotation system 自动报价系统
[6nN]U~ Y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
\WZSY||C|_ 自动交易系统〔香港期货交易所有限公司〕
&B$%|~Y5 automatic adjustment mechanism 自动调整机制
M2A_T.F=H automatic adjustment system 自动调整系统
sDkO!P Automatic Clearing House 自动票据交换所
TR:4$92:H automatic exchange rates accumulation system 自动化汇率累集系统
WKq{g+a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
^KQZ;[B automatic teller machine [ATM] 自动柜员机
:=K+~?
autopay 自动转帐
(?P\;yDG available assets 可用资产
z/pxZ B ~" available fiscal reserve 现存财政储备
0 R>!jw available profit 可用利润
O#)YbaE Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.gCun_td# average 平均；平均数；海损
hh-sm8 average basic salary 平均基本薪金
'Ojxzz*tT average consumer expenditure 平均消费开支；一般消费开支
| 8akp average cost 平均成本
Iz!] LW average cost of land production 增辟土地平均成本
g,f
AV M average daily turnover 平均每日成交额
fD 2 N} average daily wage rate 平均每日工资率
Na+3aM%% average expenditure pattern 平均开支模式
Qgq VbJP" average growth rate 平均增长率
|sAl k,8s average net fixed assets 固定资产平均净值
!@FzP@ average of relatives 相对价格平均数
X6r3$2! average price 平均价格
,oJ$m$(Lj average propensity to consume 平均消费倾向；一般消费倾向
2rM/kF >g average propensity to save 平均储蓄倾向；一般储蓄倾向
IG!(q%Gf average rate 平均率
AzSmfEaU0 average revenue 平均收入；平均收益
tjcsT> average stock 平均库存；平均存货
w%%*3[--X average yearly rent 平均年租
J #;|P-pt avoidance of double taxation 避免双重课税
H9[0-Ur5 avoidance of tax 避税
