A:
C&zgt
:q6} A share Ａ股；甲类股份
@T?:[nPf&F abatement of tax 减税；减扣免税额
o@EV>4e y ABN AMRO Bank N.V. 荷兰银行
tojJQ6;J above-the-line expenditure 线上项目支出；经常预算支出
\dbpC Z above-the-line receipt 线上项目收入；经常预算收入
\EUc1 7 ABSA Asia Limited 南非联合亚洲有限公司
ehO F@IA_ absolute change 绝对数值变更
D3 ;^!ln]D absolute expenditure 实际开支
Ibd7[A\ absolute guideline figure 绝对准则数字
W{1=O)w absolute interest 绝对权益
Fl(+c0|kT absolute order of discharge 绝对破产解除令
W\N-~9UA absolute profit margin 绝对利润幅度
b0riiF absolute value 实值；绝对值
+_
K7x5g absolutely vested interest 绝对既得权益
7bQ#M )} absorbed cost 已吸收成本；已分摊成本
P.&,nFIg3 absorption 吸收；分摊；合并
!CO aPrg absorption rate 吸收率；摊配率；分摊率
s/`4]B;2U ACB Finance Limited 亚洲商业财务有限公司
q fadsVp acceptable form of reciprocity 合理的互惠条件
a t6f(+ acceptable rate 适当利率；适当汇率
}1N)3~ acceptance agreement 承兑协议
`@" )R- acceptance for honour 参加承兑
s-*8= acceptor 承兑人；接受人；受票人
YPf&y"E&H acceptor for honour 参加承兑人
%D gU accident insurance 意外保险
XH1so1h Accident Insurance Association of Hong Kong 香港意外保险公会
04WKAP'c
N accident insurance scheme 意外保险计划
5t:4% accident year basis 意外年度基准
1a/@eqF'' accommodation 通融；贷款
<IK8 Ucp accommodation bill 通融票据；空头票据
wgkh} b
accommodation party 汇票代发人
sJt&`k Z account balance 帐户余额；帐户结余
i\}, account book 帐簿
9);a 0}*5 account collected in advance 预收款项
9.#\GI ; account current book 往来帐簿
.IYOtS account of after-acquired property 事后取得的财产报告
jVi''#F?f account of defaulter 拖欠帐目
lJ R",_ account payable 应付帐款
N$:[`, account payee only [A/C payee only] 只可转帐；存入收款人帐户
)-2Or aUm< account receivable 应收帐款
xJ^Gtq Um account receivable report 应收帐款报表
^[ \F uSL account statement 结单；帐单；会计财务报表
-Ww'wH'2 account title 帐户名称；会计科目
@~QW~{y accountant's report 会计师报告
uH65 DI< Accountant's Report Rules 会计师报告规则
fCO!M1 t accounting and auditing procedure 会计与审计程序；会计与核数程序
Ks8S^77 Accounting Arrangements 《会计安排》
JS!rZi accounting basis 会计基础
oKA8)~Xqou accounting by Official Receiver 破产管理署署长呈交的帐目
HQQc<7c ", Accounting Circular 《会计通告》
j9x}D;? n accounting class 会计类别
- ]W AB9 accounting date 记帐日期；会计结算日期
n8iejdA' accounting for money 款项核算
p&:R SO Accounting Officer 会计主任
+ :iN oDz accounting period 会计报告期；会计期
:HMnU37m W accounting policy 会计政策；会计方针
% CD}A%~ accounting practice 会计惯例
H.|FEV@ accounting principle 会计准则
3MNo&0M9 accounting record 会计记录
B07(15y] accounting report 会计报告
#^yw!~:{ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7=Ew[MOmM Accounting Society of China 中国会计学会
;IXDZ#; accounting statement 会计报表
qD7# q] accounting system 会计制度；会计系统
)z2Tm4>iql accounting transaction 会计事项；帐务交易
D!TS/J1S;u accounting treatment 会计处理
6$ 9n_A S accounting year 会计年度
z"=#<C accretion 增值；添加
>9uDY+70I3 accrual 应计项目；应累算数目
PG&@.KY accrual basis 应计制；权责发生制
w[~$.FM/ accrual basis accounting 应计制会计；权责发生制会计
6_^ u}me accrue 应累算；应计
m`I6gnLj accrued benefit 应累算利益
HGh`O\f8 accrued charges 应计费用
2Z\6xb| u accrued cumulative preference share dividend 应累算的累积优先股股息
aO yAP-m, accrued expenses 应累算费用
-81usu&NH accrued interest payable 应付利息；应计未付利息
O292 JA accrued interest receivable 应收利息；应计未收利息
V78QV3 accrued right 累算权益
O}F p\" accruing profit 应累算的利润
1EyM,$On accumulated fiscal reserve 累积财政储备
#- f 7 hg* accumulated profit 累积利润；滚存溢利
TPvS+_<oL{ accumulated reserve 累积储备
=H QH;c" accumulation of surplus income 累积收益盈余
aq oT acquired assets 既得资产
`5=0f}E acquisition 收购；购置；取得
Gv?'R0s acquisition cost 购置成本
"
F~uTo acquisition expenses 购置费用
C. }Z5BwS acquisition of 100% interest 收购全部股权
ZiSy&r:( acquisition of control 取得控制权
kQsyvE acquisition of fixed assets 购置固定资产
d Am( uJ acquisition of shell “买壳”
LXJ"ct acquisition price 收购价
=S|SQz5%w act of God 天灾
9fzbR ~s acting partner 执事合伙人
5d*k[fZ active market 买卖活跃的市场；交投畅旺的市场；旺市
Y \& 4`v' active partner 积极参与的合伙人
Uj(,6K8W active trading 交投活跃
R`:Y&)c_$ actual circulation 实际流通
]uWx<aD B actual cost 实际成本
6wqq"6w actual expenditure 实际开支；实际支出
r*p<7 actual income 实际入息；实际收入；实际收益
& t+03c8g! actual market 现货市场
M})2y+ actual price 现货价；实际价格
<& t^&6k actual profit 实际利润
5owUQg,W actual quotation 实盘；实际价位；实际报价
#T99p+O actual year basis 按实际年度计算
fY}e.lD actuals 实货
wHx1CXC actuarial investigation 精算调查
f:KKOLm actuarial principle 精算原则
r[Qk-}@vp actuarial report 精算师报告
D""d-oI [ Actuarial Society of Hong Kong 香港精算学会
1WfN_JKB5 actuarial valuation 精算师估值
|F iL1_ actuary 精算师
]O,!B''8k ad referendum agreement 暂定协议；有待覆核的协定
qg 4:Vq ad valorem duty 从价税；按值征税
HZ>Xm6DnC5 ad valorem duty system 从价税制
]mn(lK ad valorem fee 从价费
R1! {,*Gy ad valorem tariff 从价关税
V=H8 7 ^b additional allowance 额外免税额
G! ty@
Fx additional amount for unexpired risk 未过期风险的额外款额
",B92[}Ar additional assessable profit 补加应评税利润
Hd
U1gV> additional assessment 补加评税
DCACj-f additional commitment 额外承担
`2o/W]SSk additional commitment vote 额外承担拨款
c}U&!R2p{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Y 'Yo c additional dependent parent allowance 供养父母额外免税额
C8m8ys additional provision 额外拨款
}e9E+2}Z\ additional stamp duty 附加印花税
51*o& :eim additional tax 补加税罚款；补加税款
l=Jbu c Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
D`o* OlU adjudged bankrupt 被裁定破产
WID4 {>G2 adjudicated bankrupt 裁定破产人
N FDi2L>Ba adjudication fee 裁定费；评定印花税额手续费；评估契据费
u%Hegqn adjudication of bankruptcy 裁定破产；宣告破产
zRx-xWo adjudication of insolvency 裁定无力偿还债务
XTG*56IzL adjusted actual 经调整的实数；调整后的实数
pa~.[cBI adjusted current assets 经调整的流动资产；调整后的流动资产
B+ud-M0 adjusted figure 经调整的数字；调整后的数额
$-|`#|CBd adjusted liabilities 经调整的负债；调整后的负债
VuN=
JX adjusted loss 经调整的亏损；调整后的亏损
yxf|Njo0 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
^ *C8BzcH adjusted profit 经调整的利润；调整后的利润
exiCy 1[+ adjusted surplus 经调整的盈余额；调整后的盈余额
5%rD7/7N adjusted value 经调整的价值；调整后的价值
Eyxw.,rB/ adjustment 调整；修订；理算〔保险〕
K =;z&E=<c adjustment centre 调剂中心
a-MDZT<xA+ adjustment lag 调整过程的时间差距；调整时差
5)wz `OS adjustment mechanism 调整机制
razVO]]E adjustment of loss 亏损调整
?dl7!I@<E< adjustment process 调整过程；调整程序
iN %kF'&9 adjustment range 调整幅度
'gxSHqeI2 administered exchange rate 受管制汇率
<Qe30_< K Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
; sE;l7 administration expenses 行政费用
I8d#AVF2 administration fee 手续费；行政费
nbj &3z, administration in bankruptcy 破产管理
T$U,rOB" administration order 遗产管理令
:EJ+# administrator 管理人；遗产管理人
V:4]]z L} administrator of the estate 遗产管理人
N?eWf +C
admission of debt 债项承认书
ycg5S rg admission of proof 接纳债权证明
g)u
~GA*= advance 放贷款项；垫付款项；预支款项；预付款项
X-|Lg.s advance account 暂支帐目；预付款帐户
`f,SY advance compensation 预付补偿金
~e~iCyW;S advance from shareholder 股东垫款
^vS+xq|4" advance pending reimbursement 预支以待日后付还
I'{-T=R-q advanced economy 先进经济体系
Cb~_{$ A advancement 预付；预付财产
v}XMFC ! advances warrant 垫款令
p&/}0eL y advancing 贷出
R=yn4>I adverse balance 逆差
& x
=} m adverse exchange 逆汇
GD<xmuo advertisement addressed to shareholders 在报章刊登的致股东通告
9 !6sf
GZ advice for collection 托收通知书
;i\m:8!; advice of drawing 提款通知书；汇票通知书
"q5Tw+KCfu advice of payment 付款通知
WI/&r5rq Advisory Committee [Securities and Futures Commission]
;N6Euiz 谘询委员会〔证券及期货事务监察委员会〕
i1v0J-> Advisory Committee on Diversification 经济多元化谘询委员会
(%=[J/F/ affidavit 誓章；遗产申报誓章
~:~-AXaMT affidavit of no receipt 述明无收款的誓章
E96FwA5 affiliate 联号；联营公司；附属公司
0"]N9N;/ affiliated company 附属公司；联号；联营公司
8XZS BR(Z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Pzb LbH8A affordability 负担能力
*^e06xc: African Development Bank [AfDB] 非洲开发银行
^ "WrE(3 after-acquired property 事后取得的财产
d%FD =wm after-hours dealing 市后交易
Pb 4%" 9` after-tax profit 税后盈利；税后利润；税后溢利
dY'/\dJ agency agreement 代理协议
l ?RsXC agency expenses 代理机构的开支
\_;z m+ <{ agency fee 代理费
FvQ>Y')R7Z Agency Law 《代理法》
!)~b Un agent 代理人；承销人
.Az' THD} agent of company 公司代理人
wiKUs0 | agent's fee 代理人费；经纪费
K;Qlg{v aggregate 总计；总数；总体数字
{ XAm3's aggregate amount 总款额；总额
oh
c/{D2 aggregate assets and liabilities 总体资产与负债
4n_f7'GZg aggregate at constant price 按固定价格计算的总体数字
mcvd/ aggregate demand 总需求
7~n<%q/6 aggregate gross position 总持仓量
VX0q !Q aggregate limit 总限额
^EY^.?Mg aggregate of salaries tax 合计薪俸税
<2@V$$Qg.~ aggregate performance 总体表现；总体业绩
zXWf($^&E aggregate supply 总体供应
< p JeiMo aggregate surplus 总盈余
w 64 /$ aggregate total 整体总额
&q KJN#NM@ aggregate value 总值；合计价值
32j@6! aggregated basis 合计基准
,)-7f| aggregated net chargeable income 合计应课税入息实额
VX#4Gh,~N aggregation 合并计算；合计；总和
G zy"$t aggregation of incomes of husband and wife 夫妇入息合并计算
F*Lm=^: aggregation of property 财产的总和
Plpt7Pa_ agio 差价；贴水
OtK=UtVI 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》
!;EG<ji,gj Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
P?D;BAP2 《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》
$K D H"J Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~Iw7Xq E2 《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》
92zo+bc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/sHWJ?`&/, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
QfqosoP\D agreement for a settlement 授产协议
x`:zC# agreement for assignment 转让协议
+*/XfPlr| agreement for sale 售卖协议；买卖协议
5y3V duE agreement for sale and purchase 买卖协议
p1^ k4G agreement for the payment of interest 支付利息协议
X@`kuWIUw agreement for the repayment of money 还款协议
ZmM/ YPy agreement of reinsurance 再保险协议
5`] ;[M9 Agricultural Bank of China 中国农业银行
E 2J.t`H air passenger departure tax 飞机乘客离境税
!5 8j xh Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
q=Cc2|Ve airport tax 机场税
~@g7b`t=la alcohol duty 酒精税
yKSvg5lLy alienation 让与；让渡；转让
3!]S8Y*LQP alimony 生活费；赡养费
|cKo#nfzZ All Ordinaries Index [AOI] 所有普通股指数
DdO$&/`)YP all risks 全险；综合险
N pu#.)G All Sales Record for Stock Market 《股票市场成交报告》
nSUQ Eho< Allied Capital Resources Limited 新联财务有限公司
5~ho1Ud all-items index [Consumer Price Index] 总指数〔消费物价指数〕
p) #7K allocation letter 拨款信件
)q#1C]7m* allocation of fund 分配款项；预留款项
cO}`PD $i allocation of profit 利润分配；溢利分配
gzdR|IBa allocation warrant 拨款令
gr]:u4} allotment 分配；配股
HHd;<% q allotment notice 股份配售通知；配股通知
!I3_KuJ5 allotment of shares 股份分配
t \& u allowable 可获宽免；免税的
T.m*LM allowable business loss 可扣除的营业亏损
'#JC 6#X allowable expenses 可扣税的支出
M A9Oi(L)K allowance 免税额；津贴；备抵；准备金
6 KT]3*B allowance for debts 债项的免税额
^eu={0k allowance for depreciation by wear and tear 耗损折旧免税额
K 7o!,['W allowance for funeral expenses 殡殓费的免税额
7&t y!PpD allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>SS
YYy allowance for repairs and outgoings 修葺及支出方面的免税额
f]N.$,:$ allowance to debtor 给债务人的津贴
|"7F`M96I alteration of capital 资本更改
2|2'? alternate trustee 候补受托人
%OS}BAh^i amalgamation 合并
1D@'uApi. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
WKjE^u ambit of charges 征税范围；收费范围
d"h*y H@ amended valuation 经修订的估值
^P)W/2 American Commodities Exchange 美国商品交易所
Q[5j5vry American Express Bank Limited 美国运通银行
}r%S i American Stock Exchange 美国证券交易所
bU3e*Er amortization 摊销
x}acxu 2H7 amount due from banks 存放银行同业的款项
ey icMy`7{ amount due from banks abroad 存放海外银行同业的款项
="yN4+0-p amount due from holding companies 控股公司欠款
m* '^*# amount due from local banks 存放本港银行同业的款项
"YW&,X5R amount due to banks 银行同业的存款
A:{PPjs%LA amount due to banks abroad 海外银行同业的存款
6
GL.bS amount due to holding companies 控股公司存款
(f Gmjx amount due to local banks 本港银行同业的存款
H);O. m amount due to outport banks 外埠银行同业的存款
EMe3Xb
` amount for note issue 发行纸币的款额
. \/jy]Y amount of bond 担保契据的款额
OC (S"&D amount of consideration 代价款额
2;!,:bFb amount of contribution 供款数额
k`#OXLR amount of indebtedness 负债款额
k)'y;{IN amount of principal of the loan 贷款本金额
G {wIY" ~4 amount of rates chargeable 应征差饷数额
960 [.99 amount of share capital 股本额
ar+ j`QIe amount of sums assured 承保款额
8xAxn+; amount of variation 变动幅度
|:yWDZg[ amount of vote 拨款数额
; "d>lyL amount payable 应付款额
O7] p `Xi8 amount receivable 应收款额
A"yiXc-N~\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0Yh Mwg? analysis 分析
0[\^Y<ec ancillary risk 附属风险
H]^hEQ3DT annual account 周年帐目；周年帐目报表；年度决算；年结
w+,Kpb<x[0 annual accounting date 年结日期
,RP"m#l!\ annual allowance 每年免税额；年积金；年度津贴；年津
G&eRhif annual balance 年度余额
LIm{Y`XU annual disposable income 每年可动用收入
<FaF 67[Q annual estimates 周年预算
8X S_I{}? annual fee 年费
HUP~ annual general meeting 周年大会
uItzFX* annual growth rate 年增率；每年增长率
!c 3c%=W annual long-term supplement 长期个案每年补助金
[:vH_(| annual pensionable emolument 可供计算退休金的年薪
:TPT]q
d@ annual report 年报
] 2Vu+AP Annual Report on the Consumer Price Index 《消费物价指数年报》
o#p{0y annual return 周年报表；周年申报表；每年报税表格
"L?h@8sa Annual Return Rules 《周年报表规则》
[9hslk annual review of consumer prices 每年消费物价回顾
n5 Coxvy1 annual roll-forward basis 逐年延展方式
.el&\Jt annual salary 年薪
d*}dM " annual statement 年度报表；年度决算表
%a'Nf/9=: 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
=hw& 2c annuitant 年金受益人
vZ&{ annuity 年金
~!t# M2Sk annuity contract 年金合约
/-{C,+cB annuity on human life 人寿年金
K@RE-K6{ antecedent debt 先前的债项
ApT8;F B ante-dated cheque 倒填日期支票
IasWm/ anticipated expenditure 预期开支
-za+Wa`vH anticipated net profit 预期纯利
>e'Hz (~'/ anticipated revenue 预期收入
b6]MJ0do anti-inflation measure 反通货膨胀措施
|. ZYY(} anti-inflationary stance 反通货膨胀立场
?W27
h apparent deficit 表面赤字
goMv8d apparent financial solvency 表面偿债能力
spX*e1 apparent partner 表面合伙人
EC:u;2f! application for personal assessment 个人入息课税申请书
rDD,eNjG application of fund 资金应用
1 M={8}3 application to release as liquidator and to destruct the books of accounts and documents
C6 PlO 申请免除清盘人职务及毁灭帐簿与文件
U8>M`e"D appointed actuary 委任精算师
2HX#:y{\l appointed auditor 委任核数师；委任审计师
[ Q@rW5,- appointed trustee 委任的受托人
~zd+M/8 appointer 委任人
"p" M9P' apportioned pro rata 按比例分摊
U!TSAg21P apportionment 分配；分摊
K/;*.u`: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
MEI.wJZ apportionment formula 分摊方程式
r@30y/C apportionment of estate duty 遗产税的分摊
aAi " appraisal 估价；评估
U+4W9zhwo appreciable growth 可观增长
M^6!{c=MIi appreciable impact 显着影响
C/JFb zVx appreciable increase 可观增长
^e~m`R2fHh appreciation 增值；升值
*"HA=-Z; appreciation against other currencies 相对其他货币升值
xQ]^wT.Q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#~JR_oQE ! appreciation tax 增值税
<@](uWu appropriation 拨款；拨用；拨付
n>o0PtGxC appropriation account 拨款帐目
o4U[;.?c Appropriation Bill 拨款法案
Z'<I
Is:J appropriation-in-aid system 补助拨款办法
R'z
-#*[ approved assets 核准资产
~%D=\iE approved basket stock 认可一篮子证券
K^yZfpa8 approved budget 核准预算
bC SgdK approved charitable donation 认可慈善捐款
&F 3'tf? approved charitable institution 认可慈善机构
j@guB:0 approved currency 核准货币；认可货币
(p1}i::Y8 approved estimates 核准预算
b\.l!v n0 approved estimates of expenditure 核准开支预算
8o7% qWX approved overseas insurer 核准海外保险人
3
{OZdl| approved overseas trust company 核准海外信托公司
!iHJ! approved pooled investment fund 核准汇集投资基金
Z37%jd r approved provident fund scheme 认可公积金计划
&UextG k7 approved provision 核准拨款
g.:b\JE ` approved redeemable share 核准可赎回股份
DxvD 1u approved regional stock 认可地区性证券
V|q`KOF approved retirement scheme 认可退休金计划
:9.QhY)D approved subordinated loan 核准附属贷款
T!ik"YZ@i arbitrage 套戥；套汇；套利
gwQk
M4 arbitrageur 套戥者；套汇者
p+y2w {{ arbitrary amount 临时款项
92";?Xk arrangement 措施；安排；协定
D:I6nS oC arrears 欠款
`9vCl@"IV arrears of pay 欠付薪酬
"3 H?_!A9 arrears of revenue 逾期未收税款；逾期未收的帐项
wc~k4B9" articles of association 组织章程；组织细则；组织章程细则
R]xXG0 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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7- ascertainment of profit 确定利润
+]*hzWbe "Asia Clear" “亚洲结算系统”
|K11Woii Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Y )](jU%o Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0 XLoGQ= Asian Development Fund [ADF] 亚洲发展基金
rl0|)j Asian dollar bond 亚洲美元债券
N NTUl $ Asian dollar market 亚洲美元市场
5n#@,V.O/ Asian dollar rate 亚洲美元利率
a'prlXr\4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(q+EP(Q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M!Wjfq
^~ asked price 沽盘；喊价；索价；卖方报价
g>&b&X&Y_ assessable income 应评税入息
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L J assessable loss 应评税亏损
'>aj5tZ>R assessable profit 应评税利润
vq_v; $9} assessable value 应评税值
cq,8^o& assessed profit 估定利润
<ZwmXD.VD assessed value 经评估价值
f{j.jf l\x assessment 评税；评定；估价；评税单
c%O8h assessment number 评税编号；估价编号
.G/2CVMj assessment of additional tax 补加税评税
,nnVHBN assessment of performance 业绩评估；实绩评价
E==vk~cz Assessor 评税主任
%.mHV7c)% asset price bubbles 资产价格泡沫
w.9'TR asset-backed securities 具资产保证的证券
m{ VC1BkZ assets accretion 资产增值
9i`sSi8
assets and liabilities 资产与负债
V.H<KyaJ assets betterment statement 资产递增表；资产改进表
Z^l!#"\4m assets lending 实物放款；有抵押贷款
a?gziCmS?C assets of the company passing on the death 死者去世时转移的公司资产
-A3>+G3[ assets pledged as security for liabilities 用作负债抵押的资产
r_Eu LFM A assets portfolio 资产投资组合
)m4O7'2G assets price 资产价格
#CcWsI>+w> assets quality 资产质素
ge@ KopZ& assets realization 资产变现
SGA!%=Lp assets refinancing arrangement 资产再集资安排
!^*-]p/z assets securitization 资产证券化
zSM;N^X 8? assets situated outside Hong Kong 在香港以外地方的资产
D8r=V f assets stripping 削减资产；拆卖资产
7O^'?L<C' assets value 资产值
o9 g0fC assignee 承让人
|-!
yKB assignment 转让；转让书；转让契
Im0 #_
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\UR/tlw+/ assignment of letters patent and trade mark 专利证书及商标转让
DAHQ7#qfQC assignment of property 物业转让；物业转让书
9 ! 6\8 assignment right 转让权
?=^ M(TA; assignor 转让人
H6! <y- associate 有联系的人；有关连人士；相联者；合伙人；联系人
iTpU4Qsj Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<&Q(I+^ associate member 附属会员
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b associated body corporate 相联法人团体
_5l3e7YN associated company 相联公司；联属公司
xZpGSlA associated corporation 相联法团
%^VQ w! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9p '#a: 公认会计师公会〔英国〕
/:o (Ghc? Association of Futures Exchange Brokers 香港期货经纪协会
!5escR!\D Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
MD qUl:] association of underwriters 承保人组织
Qin;{8I0 assumption of control 接管
[bIR$c[G assurance 担保；保险；转易；转易书
S`v+rQjW assurance of interest 权益的转易
)?qH#>mD6 at 19XX price 按一九ＸＸ年价格计算
'D1Sm&M2%e at a discount 按赔价计算；按贴水价格计算；打折扣
:!nBTw at a premium 按溢价计算；按升水价格计算
cV+ x.)a. at call 通知付款；按通知
w\f>.N at constant market price 按固定市价计算
kV$$GLD\ at constant price 按固定价格计算
Ohe* m[ at cost 按成本计算
FY(C<fDRo{ at current market price 按当时市价计算；按现时市价计算
Wgr`)D at current price 按当时价格计算；按现时价格计算
3.vQ~Fvl at factor cost 按要素成本计算；按生产要素成本计算
<6L=% \X{* at money-of-the-day price 按付款当日价格计算
3Hg}G#]WS at or better 按指定或较佳价位〔买卖指令〕
K WzJ at par 按面值计算；平价
*k%3J9=-1 at sight 见票即付
z')zV oW, at the close 按收市盘
]0yYMnqvr at the opening 按开市盘
LG6 k
KG attestation 见证；见证条款
>QJfTkD$ at-the-money option 平价期权
sH}q &= attorney 受权人；受托代表人
| Vq&IfP attornment 新拥有人承认书
LNR~F_64Q attributable profit 可归属利润
Er]lObfQo attributable share value 可归属股份价值
; D a[jFP Auckland Stock Exchange 奥克兰证券交易所
yxpDQ O~x auction 拍卖
^3:y<{J auctioneer 拍卖商
fvUD'sx audit 审计；核数
C" =^ (HU Audit Commission 审计署
HvSYE[Zt| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Edi`x5"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〕
OYC\+
= audit review 帐目审查
4EB&Zmg[K Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1G6 MO audited account 审计帐目；经审计的帐目
|>2IgTh1a audited annual account 经审计的周年帐目
zLa3Q\T audited balance sheet 经审计的资产负债表
[Q+qu>&HB7 auditor 核数师；核数主任；审计师
RaNz)]+7` auditor's certificate 核数师证明书；审计师证明书
14,Pf`5Sz auditor's report 核数师报告；审计师报告
EE<^q?[3^ Aussie bond 澳元债券
^Nu0+S austerity budget 紧缩预算
qauZ-Qoc9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
QaMB=wVr Australia All Ordinaries Index 澳洲所有普通股票指数
AHA4{Zu[ Australian Dollar [AUD] 澳元
M zbs#v0 Australian Options Market 澳大利亚期权市场
_P]!J~$5 Australian Securities Commission 澳洲证券事务监察委员会
ZJ7<!?6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
xQetAYP` Australian Stock Exchange 澳大利亚证券交易所
|8s )k Q4$ Austrian Schilling [ATS] 奥地利先令
& K*x[ authentication 认证；鉴证
cx(W{O"Jb authority to purchase 委托购买证；委购书
nfV32D|3 authorization 认可；核准；授权；授权书
'\iW p?`$ authorization by direction 指示授权
53w@ authorization by instruction 指令授权
;N FTdP authorization by warrant 令状授权
=b* Is,R/ authorization of unit trust 单位信托的认可
.M$}.v authorized agent 指定代理人
@^)aUOe authorized capital 法定资本
xa?#wY
b authorized clerk 出市员
{ta0dS;1 authorized dealer 认可交易商
3hr ODts authorized financial institution 认可财务机构
>nn jL rI authorized fund 认可基金
BIr 24N authorized fund house 获授权的基金公司；认可基金公司
v\UwL-4[ authorized institution 认可机构
27NhYDo authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>,JA=s authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
d5x>kO'[l authorized insurer 获授权保险人；获认可承保人
!w[io; authorized investment 特准投资项目
D =Pv:)*] authorized person 获授权人
#''q :^EQ authorized representative 获授权代表
f#W5Nu'*! authorized share capital 法定股本
/<Doe SDJ| automated quotation system 自动报价系统
+foyPj!% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
N~%F/`Z<+ 自动交易系统〔香港期货交易所有限公司〕
SgOn:xg;3L automatic adjustment mechanism 自动调整机制
Pc*+QtQ
automatic adjustment system 自动调整系统
l]s, CX Automatic Clearing House 自动票据交换所
06&:X^ automatic exchange rates accumulation system 自动化汇率累集系统
U1>VKP;5Nn Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{cNH| automatic teller machine [ATM] 自动柜员机
Z L3aO,G2 autopay 自动转帐
R tR5ij1 available assets 可用资产
3xJ_%AD\' available fiscal reserve 现存财政储备
~\ 9bh6%R available profit 可用利润
CS:mO | Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"z^&> #F average 平均；平均数；海损
!*?Ss average basic salary 平均基本薪金
WaV P+Ap average consumer expenditure 平均消费开支；一般消费开支
0wzq{~\{=_ average cost 平均成本
S'I{'jP5 average cost of land production 增辟土地平均成本
qGE? [\t[6 average daily turnover 平均每日成交额
)7e[o8O_6 average daily wage rate 平均每日工资率
H nRd average expenditure pattern 平均开支模式
0wmz 2zKV average growth rate 平均增长率
j]#- D IL average net fixed assets 固定资产平均净值
' Vp6=,P average of relatives 相对价格平均数
88d q8T4 average price 平均价格
39W6"^q"o average propensity to consume 平均消费倾向；一般消费倾向
6E!C xXUX average propensity to save 平均储蓄倾向；一般储蓄倾向
Q &Rj)1! average rate 平均率
Daa2.* average revenue 平均收入；平均收益
NC*h7 average stock 平均库存；平均存货
u0md ^ average yearly rent 平均年租
rsp?N{e avoidance of double taxation 避免双重课税
2EeWcTBU}. avoidance of tax 避税
