A:
B n{) |&; A share Ａ股；甲类股份
9MT3T?IS abatement of tax 减税；减扣免税额
3#9 uEDdE ABN AMRO Bank N.V. 荷兰银行
RXM}hqeG above-the-line expenditure 线上项目支出；经常预算支出
am2a#4` above-the-line receipt 线上项目收入；经常预算收入
A$Wx#r7) ABSA Asia Limited 南非联合亚洲有限公司
0E yAMu absolute change 绝对数值变更
pOKeEW<q absolute expenditure 实际开支
=9(tsB gTX absolute guideline figure 绝对准则数字
X\kjAMuW/* absolute interest 绝对权益
NK~PcdGl absolute order of discharge 绝对破产解除令
k9 l^6#<? absolute profit margin 绝对利润幅度
*=TYVM9 absolute value 实值；绝对值
bhn5Lz$z absolutely vested interest 绝对既得权益
o,J ^ e_ absorbed cost 已吸收成本；已分摊成本
{(%~i3 7 absorption 吸收；分摊；合并
!\ZcOk2 absorption rate 吸收率；摊配率；分摊率
":V%(c ACB Finance Limited 亚洲商业财务有限公司
B.}cB' | acceptable form of reciprocity 合理的互惠条件
V(r`.75 acceptable rate 适当利率；适当汇率
_@~PL>g"p acceptance agreement 承兑协议
|<1M&\oaQ' acceptance for honour 参加承兑
BO"qD[S acceptor 承兑人；接受人；受票人
nz[
m3] acceptor for honour 参加承兑人
\ p3v#0R{ accident insurance 意外保险
h <)yJh Accident Insurance Association of Hong Kong 香港意外保险公会
)&Mq,@ accident insurance scheme 意外保险计划
]9s\_A9 accident year basis 意外年度基准
iyc$)"w accommodation 通融；贷款
O)`Gzx*ShU accommodation bill 通融票据；空头票据
v[VC2D accommodation party 汇票代发人
LaclC]yLU account balance 帐户余额；帐户结余
%uua_&#) account book 帐簿
i$["aP~G account collected in advance 预收款项
D!S8oKW account current book 往来帐簿
AxEc^Cof account of after-acquired property 事后取得的财产报告
rEmwKZ F' account of defaulter 拖欠帐目
Si]X
rub account payable 应付帐款
<}cZi4l' account payee only [A/C payee only] 只可转帐；存入收款人帐户
$D}"k!H account receivable 应收帐款
G~(& 3 account receivable report 应收帐款报表
aV#h5 s account statement 结单；帐单；会计财务报表
_\UIc;3Gl account title 帐户名称；会计科目
2
^oGwx @ accountant's report 会计师报告
@C=m?7O98 Accountant's Report Rules 会计师报告规则
L$kgK# T accounting and auditing procedure 会计与审计程序；会计与核数程序
oK$ '9c5< Accounting Arrangements 《会计安排》
ZL,6_L/ accounting basis 会计基础
L@ ?e:* h accounting by Official Receiver 破产管理署署长呈交的帐目
12 -EDg/1 Accounting Circular 《会计通告》
}Bi@?Sb accounting class 会计类别
B>, A(X& accounting date 记帐日期；会计结算日期
\qB6TiB/ accounting for money 款项核算
~@@
Z|w Accounting Officer 会计主任
W6i3Psjsw accounting period 会计报告期；会计期
2
ZK%)vq0 accounting policy 会计政策；会计方针
m2Q$+p@ accounting practice 会计惯例
i\ "{# accounting principle 会计准则
:Pf>Z? /d accounting record 会计记录
WI{ ; #A accounting report 会计报告
h"r!q[MN o Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@<a| Accounting Society of China 中国会计学会
M|H 2kvl accounting statement 会计报表
pr/'J!{^ accounting system 会计制度；会计系统
K'V 2FTJI accounting transaction 会计事项；帐务交易
i(Vm! Y82 accounting treatment 会计处理
:T5A84/C accounting year 会计年度
onib x^Fcd accretion 增值；添加
Wt:~S/l accrual 应计项目；应累算数目
&//2 eL accrual basis 应计制；权责发生制
TA| s@T{ accrual basis accounting 应计制会计；权责发生制会计
?9Ma^C;} accrue 应累算；应计
'B,KFA< accrued benefit 应累算利益
{"t5\U6cKM accrued charges 应计费用
\ FXp*FbQ accrued cumulative preference share dividend 应累算的累积优先股股息
~?d>fR:X accrued expenses 应累算费用
J)Ol"LXV accrued interest payable 应付利息；应计未付利息
>uHb ^ accrued interest receivable 应收利息；应计未收利息
{!r#f(?uT accrued right 累算权益
R+uw/LG accruing profit 应累算的利润
;?`@"YG) accumulated fiscal reserve 累积财政储备
%4/xH 9 accumulated profit 累积利润；滚存溢利
JRo;(wqZ accumulated reserve 累积储备
W "k| K: accumulation of surplus income 累积收益盈余
&r:=KT3 acquired assets 既得资产
Sz)b7: acquisition 收购；购置；取得
>: $"a acquisition cost 购置成本
x;(g acquisition expenses 购置费用
lC4PKm no acquisition of 100% interest 收购全部股权
bJ6p, ]g acquisition of control 取得控制权
YD9!=a$ acquisition of fixed assets 购置固定资产
X.eB ;w/} acquisition of shell “买壳”
e5 3,Rqi)@ acquisition price 收购价
O J>iq@ > act of God 天灾
WN\PX!K9 acting partner 执事合伙人
6+e4<sy[E active market 买卖活跃的市场；交投畅旺的市场；旺市
{Zl4C;c active partner 积极参与的合伙人
tgB=vIw?3 active trading 交投活跃
+99Bi2H}o actual circulation 实际流通
QtlT&|$ actual cost 实际成本
*uU4^E( actual expenditure 实际开支；实际支出
}1@E"6kF actual income 实际入息；实际收入；实际收益
^cn@?k((A actual market 现货市场
#a'r_K=ch) actual price 现货价；实际价格
@ZG>mP1Vo actual profit 实际利润
6KO(j/Gwp actual quotation 实盘；实际价位；实际报价
mV;3I LO actual year basis 按实际年度计算
N|<bVq% actuals 实货
[<S^c[47U actuarial investigation 精算调查
| k}e&Q_/G actuarial principle 精算原则
="2/\*.SL actuarial report 精算师报告
#C x%OIi[f Actuarial Society of Hong Kong 香港精算学会
Ld~ q1*7J actuarial valuation 精算师估值
?BsH{Q RYQ actuary 精算师
.1{l[[= W ad referendum agreement 暂定协议；有待覆核的协定
ZB0+GG\ ad valorem duty 从价税；按值征税
S<pk c8 ad valorem duty system 从价税制
2vvh|?M ad valorem fee 从价费
z7 k$0& ad valorem tariff 从价关税
P5P< " additional allowance 额外免税额
t R ;{. additional amount for unexpired risk 未过期风险的额外款额
R\y'_S=#a additional assessable profit 补加应评税利润
O5OXw] additional assessment 补加评税
[xf$VkjuF additional commitment 额外承担
IM]h*YV' additional commitment vote 额外承担拨款
O8y9dX-2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
p[ Hr39o additional dependent parent allowance 供养父母额外免税额
Fv@tD4I> additional provision 额外拨款
U{HML| additional stamp duty 附加印花税
x W0Z'== additional tax 补加税罚款；补加税款
^/<|f,2 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
)# PtV~64 adjudged bankrupt 被裁定破产
=y<0 UU adjudicated bankrupt 裁定破产人
Gnv!]c&S>l adjudication fee 裁定费；评定印花税额手续费；评估契据费
Ro~fvL~Ps adjudication of bankruptcy 裁定破产；宣告破产
10O3Z9 adjudication of insolvency 裁定无力偿还债务
63C(Tp" adjusted actual 经调整的实数；调整后的实数
GMe0;StT adjusted current assets 经调整的流动资产；调整后的流动资产
ll2Vk*xs adjusted figure 经调整的数字；调整后的数额
1a* 6ZGk. adjusted liabilities 经调整的负债；调整后的负债
kC31$jMC3! adjusted loss 经调整的亏损；调整后的亏损
H:{?3gk.P3 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
sZ wZWD' adjusted profit 经调整的利润；调整后的利润
yKlU6t&`
G adjusted surplus 经调整的盈余额；调整后的盈余额
i7s\CY adjusted value 经调整的价值；调整后的价值
#fj[kq)&S adjustment 调整；修订；理算〔保险〕
C=yD3mVz adjustment centre 调剂中心
uQ^hV%|" adjustment lag 调整过程的时间差距；调整时差
H0+:XF\M adjustment mechanism 调整机制
q0g1E Jar adjustment of loss 亏损调整
eo ?Oir) adjustment process 调整过程；调整程序
gs fhH0 adjustment range 调整幅度
Z/c_kf[ administered exchange rate 受管制汇率
-%i #j> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
r," 7%1I administration expenses 行政费用
:$2Yg[Zc3 administration fee 手续费；行政费
y+RRg[6| administration in bankruptcy 破产管理
3sb 5E]P administration order 遗产管理令
OGGSS&5t w administrator 管理人；遗产管理人
(7 L/eDMT administrator of the estate 遗产管理人
MX?}?"y admission of debt 债项承认书
5QOZ%9E&M admission of proof 接纳债权证明
{( !)P advance 放贷款项；垫付款项；预支款项；预付款项
P t(tRH B advance account 暂支帐目；预付款帐户
#//
%&k advance compensation 预付补偿金
}7Jp :. qk advance from shareholder 股东垫款
5;(0 $4I advance pending reimbursement 预支以待日后付还
W } Zb~[, advanced economy 先进经济体系
gw J}]Tf advancement 预付；预付财产
(V)9s\ Le_ advances warrant 垫款令
7IQqN&J advancing 贷出
# \<P]<C adverse balance 逆差
u uSHCp
adverse exchange 逆汇
F3 Y<ZbxT advertisement addressed to shareholders 在报章刊登的致股东通告
{6:&
%V advice for collection 托收通知书
.*:h9AE7vo advice of drawing 提款通知书；汇票通知书
|,{+;: advice of payment 付款通知
8m|x#*5fQl Advisory Committee [Securities and Futures Commission]
*W%'Di 谘询委员会〔证券及期货事务监察委员会〕
y
qkX :jt Advisory Committee on Diversification 经济多元化谘询委员会
nNu[c[V affidavit 誓章；遗产申报誓章
Pj._/$R[/ affidavit of no receipt 述明无收款的誓章
W8VO)3nmD affiliate 联号；联营公司；附属公司
KX=/B=3~ affiliated company 附属公司；联号；联营公司
H>Ks6V)RL4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hg4J2m affordability 负担能力
V_ lGj African Development Bank [AfDB] 非洲开发银行
cCk1'D|X[e after-acquired property 事后取得的财产
pagC(F after-hours dealing 市后交易
8:<1|]] after-tax profit 税后盈利；税后利润；税后溢利
A]#_"fayo agency agreement 代理协议
W#V fX!~ agency expenses 代理机构的开支
[NjajA~z>F agency fee 代理费
WkP|4&-< Agency Law 《代理法》
~T7\8K+ $ agent 代理人；承销人
7BS/T agent of company 公司代理人
<\p&jk? agent's fee 代理人费；经纪费
,[^o9u uB aggregate 总计；总数；总体数字
Xj(>.E{~H aggregate amount 总款额；总额
Cc *|Zw aggregate assets and liabilities 总体资产与负债
"raj>2@ aggregate at constant price 按固定价格计算的总体数字
v =>3"!* aggregate demand 总需求
y+= \z*9
aggregate gross position 总持仓量
ZRO.bMgZF aggregate limit 总限额
)Yrr%f`\ aggregate of salaries tax 合计薪俸税
v|>BDN@,6 aggregate performance 总体表现；总体业绩
tpE3|5dZF aggregate supply 总体供应
"(N-h\7Ex9 aggregate surplus 总盈余
D"'#one aggregate total 整体总额
Rn8#0%/Q aggregate value 总值；合计价值
7F~xq#Wi# aggregated basis 合计基准
j ~.u>4 aggregated net chargeable income 合计应课税入息实额
jWhD5k@v aggregation 合并计算；合计；总和
g{]e j aggregation of incomes of husband and wife 夫妇入息合并计算
sE}sE=\ aggregation of property 财产的总和
^&HI +M agio 差价；贴水
h ;jsH! 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》
I'P!,Y/> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$:P[v+Uy 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
=O;eY ? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(a,6a 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
4@gl4&<h Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>|(WS.n 3C 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_4O[[~ agreement for a settlement 授产协议
ID&zY;f agreement for assignment 转让协议
X=\x&Wt agreement for sale 售卖协议；买卖协议
{<"[D([ agreement for sale and purchase 买卖协议
Mg&HRE agreement for the payment of interest 支付利息协议
%bN"bxv^ agreement for the repayment of money 还款协议
UX?X]ZYVR agreement of reinsurance 再保险协议
"1AjCHZ Agricultural Bank of China 中国农业银行
R+C+$?4NG air passenger departure tax 飞机乘客离境税
%uF:) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ayHn _ airport tax 机场税
*SWv *s D alcohol duty 酒精税
;>sq _4_ alienation 让与；让渡；转让
eUYG96Jw alimony 生活费；赡养费
4U:DJ_GN All Ordinaries Index [AOI] 所有普通股指数
WtMcI>4w all risks 全险；综合险
< x ^IwS All Sales Record for Stock Market 《股票市场成交报告》
p {w}
Allied Capital Resources Limited 新联财务有限公司
N{|[R
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g\E ._ab< allocation letter 拨款信件
I)qKS@ allocation of fund 分配款项；预留款项
(Jm(}X]sh[ allocation of profit 利润分配；溢利分配
P~;<o! f allocation warrant 拨款令
A=y24m allotment 分配；配股
!:&2+% allotment notice 股份配售通知；配股通知
S`iM.;|`O allotment of shares 股份分配
x`wZtv \ allowable 可获宽免；免税的
T m0?[[3hC allowable business loss 可扣除的营业亏损
[sjrb?Xd allowable expenses 可扣税的支出
oVAOGHE allowance 免税额；津贴；备抵；准备金
F@oT7NB/n allowance for debts 债项的免税额
VNr!|bp5 allowance for depreciation by wear and tear 耗损折旧免税额
4c~*hMr y allowance for funeral expenses 殡殓费的免税额
1V#B]x: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3~#Z E;># allowance for repairs and outgoings 修葺及支出方面的免税额
6 ="M0% allowance to debtor 给债务人的津贴
5B_-nYJDt alteration of capital 资本更改
-(`K7T>D. alternate trustee 候补受托人
:+kg4v&r amalgamation 合并
6f<*1YR
F ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7m vSo350 ambit of charges 征税范围；收费范围
\nn56o@eN amended valuation 经修订的估值
iLc)"L-i American Commodities Exchange 美国商品交易所
~]jx+6k] American Express Bank Limited 美国运通银行
N. ItyV American Stock Exchange 美国证券交易所
EG8%~k+R amortization 摊销
"0p +SZ~D amount due from banks 存放银行同业的款项
HE8' N=0 amount due from banks abroad 存放海外银行同业的款项
*)2x&~T*| amount due from holding companies 控股公司欠款
qQ3 ]E][/ amount due from local banks 存放本港银行同业的款项
g9RzzE! amount due to banks 银行同业的存款
Djg 1Qh amount due to banks abroad 海外银行同业的存款
,K"r:)\ amount due to holding companies 控股公司存款
{b\Y?t^>f amount due to local banks 本港银行同业的存款
P TfN+ amount due to outport banks 外埠银行同业的存款
e<&_tx amount for note issue 发行纸币的款额
? Yynd amount of bond 担保契据的款额
Z_ iQU1
amount of consideration 代价款额
7R%
PVgS4x amount of contribution 供款数额
$sB48LJuU' amount of indebtedness 负债款额
eA;j/&qH amount of principal of the loan 贷款本金额
iPR! JX
_ amount of rates chargeable 应征差饷数额
:Q0?u b] amount of share capital 股本额
(Q*2dd> amount of sums assured 承保款额
A ?%XO
% amount of variation 变动幅度
TW;|G'}$ amount of vote 拨款数额
*rujdQf amount payable 应付款额
$_%2D3-;D amount receivable 应收款额
'US8"83 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
TZvBcNi analysis 分析
eHfG;NsV / ancillary risk 附属风险
f=-!2#% annual account 周年帐目；周年帐目报表；年度决算；年结
oi%5t)VsS annual accounting date 年结日期
(@N~ j& annual allowance 每年免税额；年积金；年度津贴；年津
V{/)RZ/ annual balance 年度余额
I\F=s-VVY annual disposable income 每年可动用收入
# L).BM annual estimates 周年预算
js %4;
annual fee 年费
FcJ.)U annual general meeting 周年大会
,Yiq$Z{qQ annual growth rate 年增率；每年增长率
U>3%!83kF annual long-term supplement 长期个案每年补助金
9g<_JcN annual pensionable emolument 可供计算退休金的年薪
,_e/a annual report 年报
J7&.>y1% Annual Report on the Consumer Price Index 《消费物价指数年报》
o{ YW annual return 周年报表；周年申报表；每年报税表格
~ ]m@k' n Annual Return Rules 《周年报表规则》
=l?"=HF annual review of consumer prices 每年消费物价回顾
qW` XA annual roll-forward basis 逐年延展方式
"OlI-^y annual salary 年薪
.3g \[p annual statement 年度报表；年度决算表
NUxAv= xl 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
.w t>.mUH annuitant 年金受益人
XQ+-+CD annuity 年金
9 >} (]T annuity contract 年金合约
!Ed<xG/ annuity on human life 人寿年金
*cb
D&R\ antecedent debt 先前的债项
(<AM+| ante-dated cheque 倒填日期支票
{ 8|Z}?I anticipated expenditure 预期开支
?()E5 4y anticipated net profit 预期纯利
]ZU:%Qhu anticipated revenue 预期收入
KY(l< pm anti-inflation measure 反通货膨胀措施
[W8iM7D anti-inflationary stance 反通货膨胀立场
(pRy1DH~ apparent deficit 表面赤字
Rzn 0-cG apparent financial solvency 表面偿债能力
8gu7f;H/k apparent partner 表面合伙人
|tolgdj application for personal assessment 个人入息课税申请书
3qV>TE]6, application of fund 资金应用
[4+a 1/^ application to release as liquidator and to destruct the books of accounts and documents
xYzcV%-Pm 申请免除清盘人职务及毁灭帐簿与文件
t 0AqGrn appointed actuary 委任精算师
S3Jyg N* appointed auditor 委任核数师；委任审计师
dKN3ZCw*gF appointed trustee 委任的受托人
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appointer 委任人
^0 ,&R\e+ apportioned pro rata 按比例分摊
p1`' 1`.3 apportionment 分配；分摊
g en3"\Og{ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
f@x( ,p apportionment formula 分摊方程式
E}CqVuU$ apportionment of estate duty 遗产税的分摊
R;Ix<y{U appraisal 估价；评估
Hhce:E@K appreciable growth 可观增长
b$$L]$q2 appreciable impact 显着影响
6r-<XNv)0 appreciable increase 可观增长
/n<Ncf appreciation 增值；升值
@Tm0T7C appreciation against other currencies 相对其他货币升值
EssUyF-jwU appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-$!Pf$l@ appreciation tax 增值税
v'2OHb# appropriation 拨款；拨用；拨付
Kw5+4R(5 appropriation account 拨款帐目
bju,p"J1-E Appropriation Bill 拨款法案
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appropriation-in-aid system 补助拨款办法
]a Ma*fF approved assets 核准资产
~]t2?SqNm approved basket stock 认可一篮子证券
BzG!Rg|J approved budget 核准预算
`- uZv approved charitable donation 认可慈善捐款
(^@;`8Dy8 approved charitable institution 认可慈善机构
uBL~ AC3>O approved currency 核准货币；认可货币
? U.&7yY approved estimates 核准预算
Bbe/w#Z approved estimates of expenditure 核准开支预算
YQ[&h approved overseas insurer 核准海外保险人
9Av- ;!] approved overseas trust company 核准海外信托公司
~?8 x0 approved pooled investment fund 核准汇集投资基金
BX) cV approved provident fund scheme 认可公积金计划
W~@GK approved provision 核准拨款
M$-(4 0 approved redeemable share 核准可赎回股份
yKk,); approved regional stock 认可地区性证券
4@V <Suw approved retirement scheme 认可退休金计划
B #V 4 approved subordinated loan 核准附属贷款
m#}{"d&J arbitrage 套戥；套汇；套利
=*)O80oaW arbitrageur 套戥者；套汇者
P A +e= % arbitrary amount 临时款项
n*8RYm)? arrangement 措施；安排；协定
Dm`U|<o arrears 欠款
%w|3: arrears of pay 欠付薪酬
]V]@Zna@g arrears of revenue 逾期未收税款；逾期未收的帐项
~6kA<(x articles of association 组织章程；组织细则；组织章程细则
pQm!Bt L Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]C: If h~ ascertainment of profit 确定利润
0R!}}*Ee>q "Asia Clear" “亚洲结算系统”
gu%'M:Xe Asia Commercial Bank Ltd. 亚洲商业银行有限公司
AZ Lt'9UD Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
V/[,1W[B Asian Development Fund [ADF] 亚洲发展基金
B[m{2XzGH Asian dollar bond 亚洲美元债券
)^' B :ic Asian dollar market 亚洲美元市场
moM&2rgdrQ Asian dollar rate 亚洲美元利率
_/w-gL{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
b+#~N>| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
@^4M~F% asked price 沽盘；喊价；索价；卖方报价
k~EPVJh" assessable income 应评税入息
M&\ ?)yG assessable loss 应评税亏损
8J(zWV7 r assessable profit 应评税利润
#d i_V" assessable value 应评税值
u2x=YUWb] assessed profit 估定利润
!{ )AV/\D assessed value 经评估价值
k ^%ec3l assessment 评税；评定；估价；评税单
,8 NEnB assessment number 评税编号；估价编号
l$~bkVNL assessment of additional tax 补加税评税
7 |eSvC assessment of performance 业绩评估；实绩评价
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Assessor 评税主任
_w,0wn9N$ asset price bubbles 资产价格泡沫
Ak-7} i asset-backed securities 具资产保证的证券
> mDubP assets accretion 资产增值
s/&]gj " assets and liabilities 资产与负债
&^D@(m7>{K assets betterment statement 资产递增表；资产改进表
I!0 +RP( assets lending 实物放款；有抵押贷款
GpQF * x assets of the company passing on the death 死者去世时转移的公司资产
EYD{8Fw- assets pledged as security for liabilities 用作负债抵押的资产
fvfVB k# assets portfolio 资产投资组合
o 0
#]EMr assets price 资产价格
U$JIF/MO_ assets quality 资产质素
WsDe0F assets realization 资产变现
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39B assets refinancing arrangement 资产再集资安排
]SR`96vG assets securitization 资产证券化
"^e?E:( 3 assets situated outside Hong Kong 在香港以外地方的资产
Gbm_xEPC assets stripping 削减资产；拆卖资产
M[N.H9 assets value 资产值
z7pXpy \ assignee 承让人
imq(3? assignment 转让；转让书；转让契
=]mx"0i[ assignment of interest 权益转让
= sVt8FWGY assignment of letters patent and trade mark 专利证书及商标转让
Ck a]F2, assignment of property 物业转让；物业转让书
c8 9vx 9 assignment right 转让权
DN{G$$or assignor 转让人
x{o 5Ha{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
29DWRJU Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
l5nDt$Ex associate member 附属会员
|VEAzY|[# associated body corporate 相联法人团体
3NZFW{u associated company 相联公司；联属公司
wu pD associated corporation 相联法团
2 3 w{h d Association of Chartered Certified Accountants [ACCA] [United Kingdom]
cW^) $>A 公认会计师公会〔英国〕
i1 Sc/ Association of Futures Exchange Brokers 香港期货经纪协会
O7*i;$!R Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3s$.l } association of underwriters 承保人组织
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bp4 assumption of control 接管
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{x2O assurance 担保；保险；转易；转易书
Hu 2g (! assurance of interest 权益的转易
:R\v# ) C at 19XX price 按一九ＸＸ年价格计算
eyjUNHeh# at a discount 按赔价计算；按贴水价格计算；打折扣
:A iu!}\ at a premium 按溢价计算；按升水价格计算
p+D 6Z'B at call 通知付款；按通知
sBI%lrO at constant market price 按固定市价计算
!T(Omve) at constant price 按固定价格计算
YEoT_>A$dB at cost 按成本计算
V
*y at current market price 按当时市价计算；按现时市价计算
2,nCGSfc at current price 按当时价格计算；按现时价格计算
d+ ko"F| at factor cost 按要素成本计算；按生产要素成本计算
[mvHa;-w at money-of-the-day price 按付款当日价格计算
3+uoK f[ at or better 按指定或较佳价位〔买卖指令〕
XB 7^Ka at par 按面值计算；平价
uL A XN at sight 见票即付
,WK$jHG] at the close 按收市盘
jn Y3G at the opening 按开市盘
]}y'3aW attestation 见证；见证条款
nQ3goVRFP at-the-money option 平价期权
WN1-J(x6 attorney 受权人；受托代表人
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P v}A attornment 新拥有人承认书
o@;_(knb attributable profit 可归属利润
Y &+/[ [ attributable share value 可归属股份价值
*lO+^\HXD Auckland Stock Exchange 奥克兰证券交易所
TBT*j&!L auction 拍卖
+Z]%@"S? auctioneer 拍卖商
DQnWLC"u audit 审计；核数
!\4FIs&Qv Audit Commission 审计署
Pk_{{Z(1o Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
J :(\o=5 5 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〕
FWN%JCOj@ audit review 帐目审查
<ft9B05* Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[&V%rhi audited account 审计帐目；经审计的帐目
S6X<3L`FfH audited annual account 经审计的周年帐目
Rx-i.Et Z audited balance sheet 经审计的资产负债表
zD-8#H35X" auditor 核数师；核数主任；审计师
+N_%|!F-c auditor's certificate 核数师证明书；审计师证明书
'A2"&6m)28 auditor's report 核数师报告；审计师报告
_8`;Xgp Aussie bond 澳元债券
VbR.tz austerity budget 紧缩预算
0+i,,^x. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+[`%b3N k Australia All Ordinaries Index 澳洲所有普通股票指数
5~0;R`D Australian Dollar [AUD] 澳元
ZfikNQU9r Australian Options Market 澳大利亚期权市场
XLxr~Yo Australian Securities Commission 澳洲证券事务监察委员会
<Rt@z|Zv Australian Society of Certified Practising Accountants 澳洲执业会计师公会
B(dL`]@Xm Australian Stock Exchange 澳大利亚证券交易所
nJg2O@mRJ Austrian Schilling [ATS] 奥地利先令
rM |RGe authentication 认证；鉴证
^u,x~nPXg authority to purchase 委托购买证；委购书
'|T= authorization 认可；核准；授权；授权书
OG`O i^2 authorization by direction 指示授权
B[V=l<J authorization by instruction 指令授权
_,~zy9{, authorization by warrant 令状授权
f'U]Ik;Jy authorization of unit trust 单位信托的认可
E1_4\ S*z authorized agent 指定代理人
h DsORh!i authorized capital 法定资本
#Qd3A authorized clerk 出市员
yG4MqR)J authorized dealer 认可交易商
sAlgp2- authorized financial institution 认可财务机构
ztpb/9J9 authorized fund 认可基金
[L^# <@S authorized fund house 获授权的基金公司；认可基金公司
k({8C`&tK/ authorized institution 认可机构
,cEcMaJ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
gK#w$s50 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8ipLq`) authorized insurer 获授权保险人；获认可承保人
[Nc Ok, authorized investment 特准投资项目
Pme?`YO$x authorized person 获授权人
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4 R!Q authorized representative 获授权代表
:g";p.~= authorized share capital 法定股本
XU7bWa fy automated quotation system 自动报价系统
>m!.l{*j>N Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
q4= RE 自动交易系统〔香港期货交易所有限公司〕
hNy S automatic adjustment mechanism 自动调整机制
?2;G_P+ automatic adjustment system 自动调整系统
A?zW !' Automatic Clearing House 自动票据交换所
v2V1&- automatic exchange rates accumulation system 自动化汇率累集系统
vxx3^;4p Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
YSif`W! automatic teller machine [ATM] 自动柜员机
Qrh9JFqdG6 autopay 自动转帐
cj
*4 XYu available assets 可用资产
r~! lD9R~ available fiscal reserve 现存财政储备
p2K9 R4 available profit 可用利润
g K CIfxM Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"Wp<^s sMo average 平均；平均数；海损
Le!I-i( aD average basic salary 平均基本薪金
< r~Tj
average consumer expenditure 平均消费开支；一般消费开支
e hq6.+l average cost 平均成本
}o4Cd$,8 average cost of land production 增辟土地平均成本
M<Mr (z average daily turnover 平均每日成交额
!: 5n average daily wage rate 平均每日工资率
4 KnDXQ% average expenditure pattern 平均开支模式
,+&j/0U average growth rate 平均增长率
rpmDr7G average net fixed assets 固定资产平均净值
DV l: s average of relatives 相对价格平均数
.$iIr:Tc> average price 平均价格
SH.'E Hd average propensity to consume 平均消费倾向；一般消费倾向
U<b!$"P9 average propensity to save 平均储蓄倾向；一般储蓄倾向
2} t wt average rate 平均率
icmD Pq average revenue 平均收入；平均收益
|sh U average stock 平均库存；平均存货
3[r B:cE/ average yearly rent 平均年租
[6 |vx},N avoidance of double taxation 避免双重课税
"K< VZ avoidance of tax 避税
