A:
(_4;') 9 A share Ａ股；甲类股份
yQ3OL# abatement of tax 减税；减扣免税额
jqH3J2L ABN AMRO Bank N.V. 荷兰银行
@: tj<\G] above-the-line expenditure 线上项目支出；经常预算支出
t+?P^Ok above-the-line receipt 线上项目收入；经常预算收入
rCS#{x ABSA Asia Limited 南非联合亚洲有限公司
[]0mX7 0N absolute change 绝对数值变更
OEPa |rb absolute expenditure 实际开支
Sa"9^_.2# absolute guideline figure 绝对准则数字
\uME+NF absolute interest 绝对权益
^1Xt]T`e absolute order of discharge 绝对破产解除令
q~L^au8 absolute profit margin 绝对利润幅度
A:y.s;<L 0 absolute value 实值；绝对值
k z"3ZDR absolutely vested interest 绝对既得权益
P ]i
=r] i absorbed cost 已吸收成本；已分摊成本
]#/4Y_d absorption 吸收；分摊；合并
-o+74=E8[? absorption rate 吸收率；摊配率；分摊率
M0| 'f' ACB Finance Limited 亚洲商业财务有限公司
LkLN7| acceptable form of reciprocity 合理的互惠条件
SEl#FWR acceptable rate 适当利率；适当汇率
Y F:2>w< acceptance agreement 承兑协议
xyH/e*a acceptance for honour 参加承兑
/U6% %%-D` acceptor 承兑人；接受人；受票人
NZN- ^ > acceptor for honour 参加承兑人
hI pKJ&hm accident insurance 意外保险
.Hc(y7HV Accident Insurance Association of Hong Kong 香港意外保险公会
VD4C::J accident insurance scheme 意外保险计划
D;Gq )]O accident year basis 意外年度基准
vG^#Sfgtw accommodation 通融；贷款
!:LJzROh accommodation bill 通融票据；空头票据
1Uf*^WW4 accommodation party 汇票代发人
k> E`s<3 account balance 帐户余额；帐户结余
0 W`LVue account book 帐簿
;nmM7TZ; account collected in advance 预收款项
$jd<v1"o account current book 往来帐簿
2X-l{n;> account of after-acquired property 事后取得的财产报告
DWt*jX * account of defaulter 拖欠帐目
h{ lDxOH* account payable 应付帐款
.bf<<+'o account payee only [A/C payee only] 只可转帐；存入收款人帐户
,}xbAA# account receivable 应收帐款
tvX>{-M account receivable report 应收帐款报表
dSIH9D account statement 结单；帐单；会计财务报表
A>NsKWf{ account title 帐户名称；会计科目
bg?"ILpk accountant's report 会计师报告
R7~ Yw*#, Accountant's Report Rules 会计师报告规则
`ya;:$(6 accounting and auditing procedure 会计与审计程序；会计与核数程序
oK+
WF Accounting Arrangements 《会计安排》
oK FT? "[X accounting basis 会计基础
%Y4e9T". accounting by Official Receiver 破产管理署署长呈交的帐目
%HtuR2#ca Accounting Circular 《会计通告》
$R8w+ Id accounting class 会计类别
'#O_}|ZN accounting date 记帐日期；会计结算日期
DhI>p0* T accounting for money 款项核算
=He. fEy Accounting Officer 会计主任
2aw& F Z? accounting period 会计报告期；会计期
+TN 9ujL6@ accounting policy 会计政策；会计方针
DE{h5-g accounting practice 会计惯例
(#(O r accounting principle 会计准则
OySy6I N]q accounting record 会计记录
Z\>, ),O accounting report 会计报告
K&A;Z>l,v5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
P\~{3U Accounting Society of China 中国会计学会
BOf1J1 accounting statement 会计报表
qH%")7> accounting system 会计制度；会计系统
,:v&4x&= accounting transaction 会计事项；帐务交易
U[_8WJ7+ accounting treatment 会计处理
Q^eJ4{Ya: accounting year 会计年度
0? bA$ y accretion 增值；添加
#y"=Cz=1u7 accrual 应计项目；应累算数目
7CvD'QW / accrual basis 应计制；权责发生制
Sm3 u /w! accrual basis accounting 应计制会计；权责发生制会计
=N.!k Vkl accrue 应累算；应计
~krS#\ accrued benefit 应累算利益
y@vj;3: accrued charges 应计费用
$v;dV@tB accrued cumulative preference share dividend 应累算的累积优先股股息
O ++/ry%k accrued expenses 应累算费用
EU `T6M accrued interest payable 应付利息；应计未付利息
R U!?-#* accrued interest receivable 应收利息；应计未收利息
Z/ bB
h accrued right 累算权益
'u[%}S38 accruing profit 应累算的利润
b^ V'BC3 accumulated fiscal reserve 累积财政储备
>w'$1tc?+F accumulated profit 累积利润；滚存溢利
v ahoSc;sw accumulated reserve 累积储备
2M6d MvS accumulation of surplus income 累积收益盈余
v"1Po_` acquired assets 既得资产
Z>A{i?#m acquisition 收购；购置；取得
!G=> ve acquisition cost 购置成本
H/cTJ9 zz acquisition expenses 购置费用
$Tl<V / acquisition of 100% interest 收购全部股权
"G?9b acquisition of control 取得控制权
oNRG25 acquisition of fixed assets 购置固定资产
M'jXve(=yF acquisition of shell “买壳”
sk X]8 acquisition price 收购价
13f<0wg act of God 天灾
a1x7~)z>zi acting partner 执事合伙人
a w$Y`6,S active market 买卖活跃的市场；交投畅旺的市场；旺市
! *a[jhx active partner 积极参与的合伙人
LdWc
X`K active trading 交投活跃
9D4-^M:a actual circulation 实际流通
Gt^d;7x] actual cost 实际成本
P W[6/ 7 actual expenditure 实际开支；实际支出
o bGWxI%a actual income 实际入息；实际收入；实际收益
>[3X]n,0 actual market 现货市场
h[U7!aM actual price 现货价；实际价格
O~'FR[J actual profit 实际利润
};SV!'9s?~ actual quotation 实盘；实际价位；实际报价
CIQw l 6H9 actual year basis 按实际年度计算
T\3 [F%? actuals 实货
X4I]9 t\ actuarial investigation 精算调查
x;U|3{I o actuarial principle 精算原则
f-+.;`H)T actuarial report 精算师报告
ks:{TA27 Actuarial Society of Hong Kong 香港精算学会
;X7i/D Q actuarial valuation 精算师估值
iG- N actuary 精算师
5faj;I{%JY ad referendum agreement 暂定协议；有待覆核的协定
B)a@fmp"a ad valorem duty 从价税；按值征税
p lku-O;] ad valorem duty system 从价税制
3j&B(aLy ad valorem fee 从价费
NhDA7z`b'J ad valorem tariff 从价关税
[$:@X V( additional allowance 额外免税额
r<_2qICgP additional amount for unexpired risk 未过期风险的额外款额
d
Uz<1^L additional assessable profit 补加应评税利润
,9vJtP+T+! additional assessment 补加评税
\3j)>u,r additional commitment 额外承担
4WG=m}X
additional commitment vote 额外承担拨款
+2yF|/WW# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
A\g % additional dependent parent allowance 供养父母额外免税额
*H*\gaSh additional provision 额外拨款
J0qXtr%h\ additional stamp duty 附加印花税
E0jUewG additional tax 补加税罚款；补加税款
L]>4Nd Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#S *pD?VZ adjudged bankrupt 被裁定破产
=M7PvH' " adjudicated bankrupt 裁定破产人
^Fvr
f`A' adjudication fee 裁定费；评定印花税额手续费；评估契据费
;_p fwa4 adjudication of bankruptcy 裁定破产；宣告破产
] umZJZ#Y adjudication of insolvency 裁定无力偿还债务
_/ Tlqzp adjusted actual 经调整的实数；调整后的实数
xXPUrv5zO adjusted current assets 经调整的流动资产；调整后的流动资产
PvuAg(? adjusted figure 经调整的数字；调整后的数额
G{ O\)gf adjusted liabilities 经调整的负债；调整后的负债
PC0H H adjusted loss 经调整的亏损；调整后的亏损
OaNc9c" 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
\gP . \ adjusted profit 经调整的利润；调整后的利润
Ff&R0v adjusted surplus 经调整的盈余额；调整后的盈余额
A`Q
>h{ adjusted value 经调整的价值；调整后的价值
\N yr=<c adjustment 调整；修订；理算〔保险〕
# A vEH=: adjustment centre 调剂中心
^f 6
{ 0 adjustment lag 调整过程的时间差距；调整时差
mCK],TOA: adjustment mechanism 调整机制
l\Cu1r-z adjustment of loss 亏损调整
p4y6R4kyT adjustment process 调整过程；调整程序
|y U3Kt adjustment range 调整幅度
d[" x=
[f administered exchange rate 受管制汇率
o[n<M> @ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\d ui`F"Cc administration expenses 行政费用
{sl~2#,}b1 administration fee 手续费；行政费
bu_/R~&3{ administration in bankruptcy 破产管理
Jxf}b}^T administration order 遗产管理令
p!QR3k.9s administrator 管理人；遗产管理人
[~!.a\[RW administrator of the estate 遗产管理人
3]!h{_:u admission of debt 债项承认书
@OY1`Eu O admission of proof 接纳债权证明
48:liR advance 放贷款项；垫付款项；预支款项；预付款项
L%k67> advance account 暂支帐目；预付款帐户
-ywX5B advance compensation 预付补偿金
P:>'
advance from shareholder 股东垫款
Kyu@>9Ok advance pending reimbursement 预支以待日后付还
IL2e6b advanced economy 先进经济体系
k"5 `: qL advancement 预付；预付财产
*&h6*zP? advances warrant 垫款令
G 2 !}R advancing 贷出
QN3 qF|)) adverse balance 逆差
KUlB2Fqi adverse exchange 逆汇
Tm%WWbc advertisement addressed to shareholders 在报章刊登的致股东通告
9) jo7,VM advice for collection 托收通知书
4P`PmQ=GQh advice of drawing 提款通知书；汇票通知书
)\RzE[Cb advice of payment 付款通知
VtD@&N Advisory Committee [Securities and Futures Commission]
]!]`~ Z/ 谘询委员会〔证券及期货事务监察委员会〕
!?S5IGLOj Advisory Committee on Diversification 经济多元化谘询委员会
sWp{Y. affidavit 誓章；遗产申报誓章
4u@yJ?U affidavit of no receipt 述明无收款的誓章
5<!o{)I affiliate 联号；联营公司；附属公司
1 d=0q ?nH affiliated company 附属公司；联号；联营公司
) )fDOJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
,\ BfmC_i affordability 负担能力
7ytm .lU African Development Bank [AfDB] 非洲开发银行
@gs26jX~2} after-acquired property 事后取得的财产
qK<aZ%V after-hours dealing 市后交易
#"=%b
e3 after-tax profit 税后盈利；税后利润；税后溢利
A$%@fO.b agency agreement 代理协议
>oVc5} agency expenses 代理机构的开支
Fsnw3/Nr agency fee 代理费
eL>K2Jxq Agency Law 《代理法》
5}<.1ab3V agent 代理人；承销人
9vB9k@9 agent of company 公司代理人
ac2}3 $u agent's fee 代理人费；经纪费
tVC@6Z$ aggregate 总计；总数；总体数字
0*37D 5jH aggregate amount 总款额；总额
_K
4eD. aggregate assets and liabilities 总体资产与负债
_Jf J%YXy aggregate at constant price 按固定价格计算的总体数字
/E=h{| aggregate demand 总需求
}~7H2d);- aggregate gross position 总持仓量
R1]v}f _I" aggregate limit 总限额
.t"n]X i aggregate of salaries tax 合计薪俸税
pP?<[ql[w aggregate performance 总体表现；总体业绩
"r5'lQI aggregate supply 总体供应
trID#DT~ aggregate surplus 总盈余
'?&B5C aggregate total 整体总额
jrDz7AfA aggregate value 总值；合计价值
M>`?m
L aggregated basis 合计基准
[X0k{FR aggregated net chargeable income 合计应课税入息实额
zv$=* aggregation 合并计算；合计；总和
{ Hktu| aggregation of incomes of husband and wife 夫妇入息合并计算
} ,?-$eyX aggregation of property 财产的总和
?7rmw y\ agio 差价；贴水
ucIVVT(u 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》
O+CF/ipX/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
jUV#HT 《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》
*!-}lc^4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
>=Rd3dgDG 《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》
VZ9e~){xA Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;XD>$t@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
,*9#c*'S agreement for a settlement 授产协议
:epitpJ agreement for assignment 转让协议
.#:@cP~v agreement for sale 售卖协议；买卖协议
hW*^1%1 agreement for sale and purchase 买卖协议
g4BwKENM agreement for the payment of interest 支付利息协议
cOj +}Hz58 agreement for the repayment of money 还款协议
pn ~/!y agreement of reinsurance 再保险协议
f_z2#,g Agricultural Bank of China 中国农业银行
vZ1D3ytfG air passenger departure tax 飞机乘客离境税
VNOK>+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
M8 ^ziZ Y airport tax 机场税
HbJadOK alcohol duty 酒精税
Q!BkS=H30K alienation 让与；让渡；转让
Gc 3PN alimony 生活费；赡养费
_z VbqRHlw All Ordinaries Index [AOI] 所有普通股指数
RN cI]oJ all risks 全险；综合险
+ik N) D All Sales Record for Stock Market 《股票市场成交报告》
A ydy=sj Allied Capital Resources Limited 新联财务有限公司
9v5.4a} all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-Y !=Iw
4 allocation letter 拨款信件
_3FMQY( allocation of fund 分配款项；预留款项
M O(5-R` allocation of profit 利润分配；溢利分配
6w .iE b allocation warrant 拨款令
B4M'Er{v allotment 分配；配股
Nt,]00S\w allotment notice 股份配售通知；配股通知
`qYc#_ELv allotment of shares 股份分配
e2VL/>y` allowable 可获宽免；免税的
\sXm Mc allowable business loss 可扣除的营业亏损
fu7[8R" { allowable expenses 可扣税的支出
m8j#{[NE allowance 免税额；津贴；备抵；准备金
<T=o]M$ allowance for debts 债项的免税额
y+~Aw"J} allowance for depreciation by wear and tear 耗损折旧免税额
./5MsHfbxt allowance for funeral expenses 殡殓费的免税额
s3fG X|; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
) Sh ;UW allowance for repairs and outgoings 修葺及支出方面的免税额
;Vtpq3 allowance to debtor 给债务人的津贴
~ jrU#<'G9 alteration of capital 资本更改
(HP={MrV alternate trustee 候补受托人
a}+ _Yo(Q amalgamation 合并
$(<*pU ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7zOvoQ} ambit of charges 征税范围；收费范围
n
B|C-.F amended valuation 经修订的估值
xX6 7bswG American Commodities Exchange 美国商品交易所
^,\se9=( American Express Bank Limited 美国运通银行
| Y,X=Ed American Stock Exchange 美国证券交易所
[ + [fD amortization 摊销
y5opdIaT amount due from banks 存放银行同业的款项
=*O9)$b amount due from banks abroad 存放海外银行同业的款项
&b#NF1Q. amount due from holding companies 控股公司欠款
rt4|GVa amount due from local banks 存放本港银行同业的款项
NIcNL(] amount due to banks 银行同业的存款
'\3.isTsx amount due to banks abroad 海外银行同业的存款
?\ i,JJO amount due to holding companies 控股公司存款
i\c^h;wX amount due to local banks 本港银行同业的存款
^<H#dkECG amount due to outport banks 外埠银行同业的存款
v+,
w{~7RH amount for note issue 发行纸币的款额
U1@ P/ amount of bond 担保契据的款额
@zpHem dB amount of consideration 代价款额
@x\gk5 amount of contribution 供款数额
cVt$#A) amount of indebtedness 负债款额
EC&19 amount of principal of the loan 贷款本金额
4?6'~G$k amount of rates chargeable 应征差饷数额
iS^^Z ZyR amount of share capital 股本额
.m
% x-i amount of sums assured 承保款额
3 jQ$72_ amount of variation 变动幅度
PfMOc+ q amount of vote 拨款数额
a>e
1jM[ amount payable 应付款额
LB 5EGw amount receivable 应收款额
;?[ +vf") Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>!WBl Sy analysis 分析
Op)R3qt{ ancillary risk 附属风险
@ F"ShT0 annual account 周年帐目；周年帐目报表；年度决算；年结
X([n> w annual accounting date 年结日期
I2!&=" 7@ annual allowance 每年免税额；年积金；年度津贴；年津
>5Rw~ annual balance 年度余额
7UnO/K7oB. annual disposable income 每年可动用收入
BB}iBf I' annual estimates 周年预算
E rUk>V annual fee 年费
ZtZV:re= annual general meeting 周年大会
hQrsZv:Q
annual growth rate 年增率；每年增长率
E;*TRr>< annual long-term supplement 长期个案每年补助金
~V)VGGOL$v annual pensionable emolument 可供计算退休金的年薪
z[I/ AORl annual report 年报
;R >42
qYF Annual Report on the Consumer Price Index 《消费物价指数年报》
#pxet annual return 周年报表；周年申报表；每年报税表格
9(\ N+ Annual Return Rules 《周年报表规则》
krT !AfeV annual review of consumer prices 每年消费物价回顾
jT_Tx\k annual roll-forward basis 逐年延展方式
E8V\J annual salary 年薪
@G&xq "Fg7 annual statement 年度报表；年度决算表
&_T jRj" 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
* " +cP! annuitant 年金受益人
G@6 ,O-Sj annuity 年金
=*G'.D /* annuity contract 年金合约
&dMSX} t annuity on human life 人寿年金
H_^u_ %:e
antecedent debt 先前的债项
JaN_[ ou ante-dated cheque 倒填日期支票
bao5^t} anticipated expenditure 预期开支
>.sN?5}y anticipated net profit 预期纯利
i(#c
Yb anticipated revenue 预期收入
Q ?<9 anti-inflation measure 反通货膨胀措施
n ]g ,)m anti-inflationary stance 反通货膨胀立场
/ 1@m#ZxA: apparent deficit 表面赤字
c7N9X 3A apparent financial solvency 表面偿债能力
O c3%pb; apparent partner 表面合伙人
9E*K44L/V application for personal assessment 个人入息课税申请书
s: .XF|e{ application of fund 资金应用
_ \6(4a`, application to release as liquidator and to destruct the books of accounts and documents
@_Oe`j^ 申请免除清盘人职务及毁灭帐簿与文件
\d`Sz
* appointed actuary 委任精算师
?Gu>!7 appointed auditor 委任核数师；委任审计师
`) P_X4e]` appointed trustee 委任的受托人
sm S0Rk appointer 委任人
s$G8`$+i1 apportioned pro rata 按比例分摊
{iteC apportionment 分配；分摊
^aMdbB Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(KU@hp-\ apportionment formula 分摊方程式
VAzJclB apportionment of estate duty 遗产税的分摊
2C&%UZim;P appraisal 估价；评估
Q*(C)/ QW appreciable growth 可观增长
}Elce} appreciable impact 显着影响
1W7BN ~p14 appreciable increase 可观增长
w#b2iE+Bw appreciation 增值；升值
QQcj"s appreciation against other currencies 相对其他货币升值
%05a>Rf& appreciation of the exchange value of Hong Kong dollar 港元汇值上升
h}_q appreciation tax 增值税
k,(_R= appropriation 拨款；拨用；拨付
' 1nU[,Wj appropriation account 拨款帐目
e8v=n@0 Appropriation Bill 拨款法案
aC`
c^'5 appropriation-in-aid system 补助拨款办法
hd b4E|'A approved assets 核准资产
Puh&F< B approved basket stock 认可一篮子证券
4Fq}*QJ- approved budget 核准预算
_
RYZyw
approved charitable donation 认可慈善捐款
/ep~/#Ia approved charitable institution 认可慈善机构
CxV%/ChJ# approved currency 核准货币；认可货币
u&bU !ZI approved estimates 核准预算
{xH@8T$DX approved estimates of expenditure 核准开支预算
7F~+z7(h approved overseas insurer 核准海外保险人
*@^0xz{\z approved overseas trust company 核准海外信托公司
bS<p dOX_ approved pooled investment fund 核准汇集投资基金
]42 l:at approved provident fund scheme 认可公积金计划
P!EX;+7+x approved provision 核准拨款
G.T1 rUh= approved redeemable share 核准可赎回股份
:P~Ow z approved regional stock 认可地区性证券
X; tk\Ixd approved retirement scheme 认可退休金计划
iI7~9SCE approved subordinated loan 核准附属贷款
PMcyQ2R-> arbitrage 套戥；套汇；套利
<i-RF-*S arbitrageur 套戥者；套汇者
b.&YUg[# arbitrary amount 临时款项
<ZEA&:p arrangement 措施；安排；协定
:Ib\v88WIv arrears 欠款
6np wu5! arrears of pay 欠付薪酬
r.5F^ arrears of revenue 逾期未收税款；逾期未收的帐项
sP%.o7&n articles of association 组织章程；组织细则；组织章程细则
QZo l( 2~Y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
yM@cml6Ox ascertainment of profit 确定利润
) 3 "Asia Clear" “亚洲结算系统”
T~>:8i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
v]~[~\|a Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
QTH yH Asian Development Fund [ADF] 亚洲发展基金
D5x^O2 Asian dollar bond 亚洲美元债券
/Y:Zqk3 Asian dollar market 亚洲美元市场
z?xd\x Asian dollar rate 亚洲美元利率
&PX'=UT Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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J1#1IE Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
5Mr:(|JyV asked price 沽盘；喊价；索价；卖方报价
q`hg@uwA{` assessable income 应评税入息
^E^: =Q?'_ assessable loss 应评税亏损
G)Y!aX assessable profit 应评税利润
-/X-.#}- assessable value 应评税值
<3 Kr hhH assessed profit 估定利润
uY,FugWbl assessed value 经评估价值
0dW1I|jR assessment 评税；评定；估价；评税单
rGs> {-T3 assessment number 评税编号；估价编号
OuoZd!"qf assessment of additional tax 补加税评税
@p; 4g_F assessment of performance 业绩评估；实绩评价
gE1" .qC Assessor 评税主任
/Q-!><riD asset price bubbles 资产价格泡沫
H UjmJu6f{ asset-backed securities 具资产保证的证券
"<n{/x( assets accretion 资产增值
tyh %s " assets and liabilities 资产与负债
15C Owc*k assets betterment statement 资产递增表；资产改进表
_~!,x.Dbp assets lending 实物放款；有抵押贷款
LPC7Bdjz assets of the company passing on the death 死者去世时转移的公司资产
@cON"( assets pledged as security for liabilities 用作负债抵押的资产
S`::f(e assets portfolio 资产投资组合
DQSv'!KFO assets price 资产价格
vd~O:=)4 assets quality 资产质素
<FP -]R) assets realization 资产变现
0pQ>V) assets refinancing arrangement 资产再集资安排
2rxdRg'YLQ assets securitization 资产证券化
X*T9`]l6 assets situated outside Hong Kong 在香港以外地方的资产
[7bY( assets stripping 削减资产；拆卖资产
q~qig,$Y assets value 资产值
#xmUND`@ assignee 承让人
?@~F T1"6G assignment 转让；转让书；转让契
z"<PveVo assignment of interest 权益转让
xs fq[}eH< assignment of letters patent and trade mark 专利证书及商标转让
@:Ns`+ W* assignment of property 物业转让；物业转让书
+wmfl:\^{H assignment right 转让权
Z 5\6ca assignor 转让人
;j$84o{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
e "v Eh Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'
|4XyU= associate member 附属会员
&rn,[w_F[ associated body corporate 相联法人团体
dgO2 fI associated company 相联公司；联属公司
;,viE~n associated corporation 相联法团
{ Z |C Association of Chartered Certified Accountants [ACCA] [United Kingdom]
U}UIbJD*= 公认会计师公会〔英国〕
As "'KR Association of Futures Exchange Brokers 香港期货经纪协会
Z8m /8M Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
r@_;L> association of underwriters 承保人组织
(vY10W{ assumption of control 接管
LE7o[<> assurance 担保；保险；转易；转易书
C. Sb4i* assurance of interest 权益的转易
$lO\eQGxB at 19XX price 按一九ＸＸ年价格计算
pPIH`Iq at a discount 按赔价计算；按贴水价格计算；打折扣
R)#"Ab Z' at a premium 按溢价计算；按升水价格计算
rP*?a~< at call 通知付款；按通知
hVd63_OO at constant market price 按固定市价计算
=14p Ee at constant price 按固定价格计算
;N)qNiJY at cost 按成本计算
Qc6323/" at current market price 按当时市价计算；按现时市价计算
il:+O08_ at current price 按当时价格计算；按现时价格计算
?f a/}|T at factor cost 按要素成本计算；按生产要素成本计算
p}C3<[Nk at money-of-the-day price 按付款当日价格计算
b+w|3bQa at or better 按指定或较佳价位〔买卖指令〕
akaQ6DIdG at par 按面值计算；平价
~V (WD;Mk at sight 见票即付
Jr#ptf"Wu at the close 按收市盘
r|
YuHm at the opening 按开市盘
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G< 1 attestation 见证；见证条款
eQMY3/# at-the-money option 平价期权
6}[W%S]8 attorney 受权人；受托代表人
[~$9n_O94 attornment 新拥有人承认书
."9v1kW attributable profit 可归属利润
RsY|V|< attributable share value 可归属股份价值
<x,$ODso Auckland Stock Exchange 奥克兰证券交易所
kGCd!$fsk auction 拍卖
C] { 43 auctioneer 拍卖商
1XwbsKQ} audit 审计；核数
)bqO}_ B Audit Commission 审计署
B1 'Ds Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$ l Y 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〕
!MoGdI-<r[ audit review 帐目审查
`j@2[XdHu Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Qb/qUUQO;0 audited account 审计帐目；经审计的帐目
*V5R [ audited annual account 经审计的周年帐目
0z.Hl1 audited balance sheet 经审计的资产负债表
wQDKv'zU1 auditor 核数师；核数主任；审计师
tZwZZ0]Z auditor's certificate 核数师证明书；审计师证明书
@"]; \E$sI auditor's report 核数师报告；审计师报告
#\Lt0 Aussie bond 澳元债券
n CJ)=P.d austerity budget 紧缩预算
RY/9Ku ` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1%t9ic Australia All Ordinaries Index 澳洲所有普通股票指数
u1( `^^Ml Australian Dollar [AUD] 澳元
zJOL\J ' Australian Options Market 澳大利亚期权市场
fC52nK&T8 Australian Securities Commission 澳洲证券事务监察委员会
^ola5w D Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+,f|Y6L < Australian Stock Exchange 澳大利亚证券交易所
g&) XaF[! Austrian Schilling [ATS] 奥地利先令
*#w+*ywVZH authentication 认证；鉴证
Z-.`JkKd8 authority to purchase 委托购买证；委购书
):31!IC authorization 认可；核准；授权；授权书
5_9mA4gs@ authorization by direction 指示授权
k9xfv@v} authorization by instruction 指令授权
rgJKXl;@s authorization by warrant 令状授权
9])dLL0 authorization of unit trust 单位信托的认可
a^>0XXr}Y authorized agent 指定代理人
+"'cSA K authorized capital 法定资本
&82Za % authorized clerk 出市员
F$F,I,$ " authorized dealer 认可交易商
IZoS2^:yw authorized financial institution 认可财务机构
_ ?]bd-E authorized fund 认可基金
buu~#m 1z authorized fund house 获授权的基金公司；认可基金公司
.Cwg l authorized institution 认可机构
EIPNR:6t authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5ro^<P0f** authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
f .-b.nNf authorized insurer 获授权保险人；获认可承保人
yY_ Zq\ authorized investment 特准投资项目
-<h4I
aM authorized person 获授权人
^}fc ]ovV authorized representative 获授权代表
50q(8F-N authorized share capital 法定股本
6+ UTEw; automated quotation system 自动报价系统
NJ ^Bv` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Q6PaT@gs 自动交易系统〔香港期货交易所有限公司〕
Z1}@N/>> automatic adjustment mechanism 自动调整机制
R E0ud_q2 automatic adjustment system 自动调整系统
XgI;2Be+&a Automatic Clearing House 自动票据交换所
6L<Y automatic exchange rates accumulation system 自动化汇率累集系统
^V}c8 P| Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
t 7-6A automatic teller machine [ATM] 自动柜员机
icK>| autopay 自动转帐
F,8 ?du] available assets 可用资产
N
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2< available fiscal reserve 现存财政储备
T{So 2@_& available profit 可用利润
U3**x 5F_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
$;pHv< average 平均；平均数；海损
v\lKY*@f average basic salary 平均基本薪金
g@zhhBtQ average consumer expenditure 平均消费开支；一般消费开支
#H DP ha average cost 平均成本
"T@9#7Obu average cost of land production 增辟土地平均成本
H-,p.$3} average daily turnover 平均每日成交额
5pU/X.lc average daily wage rate 平均每日工资率
;&dMtYb average expenditure pattern 平均开支模式
O70#lvsM; average growth rate 平均增长率
2#(dfEAy average net fixed assets 固定资产平均净值
Skg}/Ek average of relatives 相对价格平均数
2kcDJ{( average price 平均价格
Xhs*nt%l average propensity to consume 平均消费倾向；一般消费倾向
[*J?TNk average propensity to save 平均储蓄倾向；一般储蓄倾向
fHODS9HQ average rate 平均率
)g?ox{Hol average revenue 平均收入；平均收益
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average stock 平均库存；平均存货
EK& ";(x2( average yearly rent 平均年租
m[CyvcF*u avoidance of double taxation 避免双重课税
=w!2R QB avoidance of tax 避税
