A:
$lLz 3YS A share Ａ股；甲类股份
cIav& Zko abatement of tax 减税；减扣免税额
:/ Q ABN AMRO Bank N.V. 荷兰银行
\~ fONBY above-the-line expenditure 线上项目支出；经常预算支出
{5F-5YL+> above-the-line receipt 线上项目收入；经常预算收入
^
q<v{_ ABSA Asia Limited 南非联合亚洲有限公司
:a$\/E = absolute change 绝对数值变更
m|{3 ),#V absolute expenditure 实际开支
~C>?W[Y absolute guideline figure 绝对准则数字
TNGU6j}oq absolute interest 绝对权益
F )W: absolute order of discharge 绝对破产解除令
!{ ^PO <9 absolute profit margin 绝对利润幅度
R~)\3] "2m absolute value 实值；绝对值
@7?#Y|` absolutely vested interest 绝对既得权益
DpUbzr41+k absorbed cost 已吸收成本；已分摊成本
{vuZ{I Ja absorption 吸收；分摊；合并
;j^H)."A\ absorption rate 吸收率；摊配率；分摊率
E=>FjCsu<- ACB Finance Limited 亚洲商业财务有限公司
.ox8*OO< acceptable form of reciprocity 合理的互惠条件
%d?cP}V acceptable rate 适当利率；适当汇率
.7l&1C)i acceptance agreement 承兑协议
a{R%#e\n acceptance for honour 参加承兑
P %#<I}0C acceptor 承兑人；接受人；受票人
EJsM(iG]~M acceptor for honour 参加承兑人
vJ'2@f$ accident insurance 意外保险
s;3= {e. Accident Insurance Association of Hong Kong 香港意外保险公会
Q K r,g accident insurance scheme 意外保险计划
^~3SSLS4" accident year basis 意外年度基准
r]b_@hT', accommodation 通融；贷款
B]uc<`f accommodation bill 通融票据；空头票据
CE/Xfh'44 accommodation party 汇票代发人
P*I}yPeb account balance 帐户余额；帐户结余
EL (nDv account book 帐簿
dHv 68*^\' account collected in advance 预收款项
=~=*&I4Dp account current book 往来帐簿
8xccp4 account of after-acquired property 事后取得的财产报告
3 ?1`D/ account of defaulter 拖欠帐目
;i<|9{; account payable 应付帐款
P@9t;dZN account payee only [A/C payee only] 只可转帐；存入收款人帐户
R )mu2 ^ account receivable 应收帐款
,M^ P! account receivable report 应收帐款报表
8C67{^`:: account statement 结单；帐单；会计财务报表
9Hf9VC3 account title 帐户名称；会计科目
v"#mzd.tW accountant's report 会计师报告
X22[tqg;& Accountant's Report Rules 会计师报告规则
c. >oe*+ accounting and auditing procedure 会计与审计程序；会计与核数程序
:TJv=T'p' Accounting Arrangements 《会计安排》
jO!y_Y]B accounting basis 会计基础
O"F_* accounting by Official Receiver 破产管理署署长呈交的帐目
R}q>O 5O Accounting Circular 《会计通告》
r\/9X}y4z accounting class 会计类别
uf&myV7 accounting date 记帐日期；会计结算日期
[%77bv85.G accounting for money 款项核算
:9^;Qv* Accounting Officer 会计主任
,u`B<heoLU accounting period 会计报告期；会计期
{
S3ZeN,kZ accounting policy 会计政策；会计方针
$`)/0{qY- accounting practice 会计惯例
vTlwRG=5 accounting principle 会计准则
L#+ q]j+ accounting record 会计记录
1 D<_N accounting report 会计报告
J"=vE= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
P!+'1KR Accounting Society of China 中国会计学会
cm&I* 0\ accounting statement 会计报表
`C$:Yf]%nG accounting system 会计制度；会计系统
bO'Sgc[] accounting transaction 会计事项；帐务交易
@I_8T$N= accounting treatment 会计处理
=8; {\ accounting year 会计年度
aC%m- m accretion 增值；添加
aVK3?y2 accrual 应计项目；应累算数目
D"ND+*Q [X accrual basis 应计制；权责发生制
\E% 'Y accrual basis accounting 应计制会计；权责发生制会计
E
,|xJjh accrue 应累算；应计
)6|yb65ZUX accrued benefit 应累算利益
S"OR% accrued charges 应计费用
rdJ d# S accrued cumulative preference share dividend 应累算的累积优先股股息
1n :8s'\ accrued expenses 应累算费用
?<(m
5Al 7 accrued interest payable 应付利息；应计未付利息
[^U#Qj)hL accrued interest receivable 应收利息；应计未收利息
l zYnw)Pv accrued right 累算权益
6P5Ih
accruing profit 应累算的利润
?34 e- accumulated fiscal reserve 累积财政储备
Z; A`oKd accumulated profit 累积利润；滚存溢利
<;#~l* accumulated reserve 累积储备
Yw Z
Z{+n accumulation of surplus income 累积收益盈余
Qzlo'e1 acquired assets 既得资产
?q; Fp acquisition 收购；购置；取得
ReM=eS acquisition cost 购置成本
S5G6R j@W acquisition expenses 购置费用
G-?d3 n
acquisition of 100% interest 收购全部股权
D jN|Wr)* acquisition of control 取得控制权
Y6Lf@}2(i acquisition of fixed assets 购置固定资产
(fCXxy Zrr acquisition of shell “买壳”
mo[Zb0> acquisition price 收购价
B, TB3
{ act of God 天灾
WXmn1^"kK} acting partner 执事合伙人
p' + active market 买卖活跃的市场；交投畅旺的市场；旺市
ds?v' | active partner 积极参与的合伙人
lJE93rXU active trading 交投活跃
{a4z2"\A actual circulation 实际流通
)0Me?BRp actual cost 实际成本
\ aHVs actual expenditure 实际开支；实际支出
20Z8HwQi actual income 实际入息；实际收入；实际收益
b#K:_ac5 actual market 现货市场
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|6-? actual price 现货价；实际价格
Y@b.sMg{ actual profit 实际利润
BI $ actual quotation 实盘；实际价位；实际报价
m3mp/g.> actual year basis 按实际年度计算
rfN m&!K actuals 实货
:j]vf8ec actuarial investigation 精算调查
l&?}hq^'Dn actuarial principle 精算原则
}jVSlCF@t actuarial report 精算师报告
/4 vG3 Actuarial Society of Hong Kong 香港精算学会
(Nx;0"5IX actuarial valuation 精算师估值
h\PHK C2 actuary 精算师
Ee3hG2d` ad referendum agreement 暂定协议；有待覆核的协定
%oq[,h
<X ad valorem duty 从价税；按值征税
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ad valorem duty system 从价税制
@ ]/AjjLt ad valorem fee 从价费
A9kzq_ 3 ad valorem tariff 从价关税
Zxbo^W[[ additional allowance 额外免税额
F v Jd8kV additional amount for unexpired risk 未过期风险的额外款额
Vv8jEZ8 additional assessable profit 补加应评税利润
V( -mD additional assessment 补加评税
gMaN)ESqd4 additional commitment 额外承担
h o0@ l additional commitment vote 额外承担拨款
Q)LM-ZJKQ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
hED=u/ql[ additional dependent parent allowance 供养父母额外免税额
2EfF=Fm> additional provision 额外拨款
T`Mf]s)* additional stamp duty 附加印花税
w\DVzeW( additional tax 补加税罚款；补加税款
[&nh5 |f Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~d6DD;`K adjudged bankrupt 被裁定破产
"Q?k'^@ adjudicated bankrupt 裁定破产人
3Ei5pX =g adjudication fee 裁定费；评定印花税额手续费；评估契据费
'ul~7h;n adjudication of bankruptcy 裁定破产；宣告破产
Ygl%eP%Z adjudication of insolvency 裁定无力偿还债务
I;Bjfv5 adjusted actual 经调整的实数；调整后的实数
UGuxV+Nwf adjusted current assets 经调整的流动资产；调整后的流动资产
x
>^Si/t adjusted figure 经调整的数字；调整后的数额
JM\m)RH0 adjusted liabilities 经调整的负债；调整后的负债
r%.do;5 adjusted loss 经调整的亏损；调整后的亏损
sRrzp=D 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
| "9 #bU adjusted profit 经调整的利润；调整后的利润
i}o[- S4 adjusted surplus 经调整的盈余额；调整后的盈余额
! ykx^z adjusted value 经调整的价值；调整后的价值
9$ |Gfyv adjustment 调整；修订；理算〔保险〕
vsr[ur[eP adjustment centre 调剂中心
cg*)0U-_( adjustment lag 调整过程的时间差距；调整时差
a(v>Q*zNP adjustment mechanism 调整机制
/ Ne<V2AX adjustment of loss 亏损调整
W@Lu;g.Yc adjustment process 调整过程；调整程序
[fKUyIY_ adjustment range 调整幅度
!V,{_(LT administered exchange rate 受管制汇率
{FG| \nPw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%LZ({\5K#f administration expenses 行政费用
a\:VREKj, administration fee 手续费；行政费
kJ-* fe'S administration in bankruptcy 破产管理
aBw2f[mo administration order 遗产管理令
cPU/t kc administrator 管理人；遗产管理人
rn=m\Gv
e administrator of the estate 遗产管理人
'qF#<1& admission of debt 债项承认书
`A,g] 1C: admission of proof 接纳债权证明
A%{W{UP8N advance 放贷款项；垫付款项；预支款项；预付款项
|R#"Th6mH! advance account 暂支帐目；预付款帐户
n Ml%'[u advance compensation 预付补偿金
nYa*b=[. advance from shareholder 股东垫款
-atGlu2 advance pending reimbursement 预支以待日后付还
_Jt 2YZdA advanced economy 先进经济体系
i6 (a@KRY advancement 预付；预付财产
ZU9c 5/J advances warrant 垫款令
A6pjRxg advancing 贷出
y:v xE8$Q adverse balance 逆差
Wf&W^Q adverse exchange 逆汇
BZXUwqEh advertisement addressed to shareholders 在报章刊登的致股东通告
=T7A]U] advice for collection 托收通知书
4)<~4 ' advice of drawing 提款通知书；汇票通知书
(Gw,2 -A advice of payment 付款通知
@ bnG:np Advisory Committee [Securities and Futures Commission]
K&U7H: 谘询委员会〔证券及期货事务监察委员会〕
z ly unJD( Advisory Committee on Diversification 经济多元化谘询委员会
\a=D affidavit 誓章；遗产申报誓章
DVkB$2] affidavit of no receipt 述明无收款的誓章
FA }_(Hf.[ affiliate 联号；联营公司；附属公司
.LuB\o$ affiliated company 附属公司；联号；联营公司
en:4H affirmation [estate duty] 非宗教式宣誓〔遗产税〕
aKd+CO: affordability 负担能力
5n
^TR B African Development Bank [AfDB] 非洲开发银行
Q lHd,w after-acquired property 事后取得的财产
6"D/xV3Z after-hours dealing 市后交易
3^Q]j^e4Ny after-tax profit 税后盈利；税后利润；税后溢利
^+1#[E agency agreement 代理协议
V86Xg: ?7 agency expenses 代理机构的开支
ocyb5j agency fee 代理费
%O<%UmR Agency Law 《代理法》
8B#GbS
K agent 代理人；承销人
M!tXN&V] agent of company 公司代理人
b77>$[xB agent's fee 代理人费；经纪费
@mBX~ ?=Z3 aggregate 总计；总数；总体数字
?"KC-u| aggregate amount 总款额；总额
w1|A5q'M aggregate assets and liabilities 总体资产与负债
AT\qiznvP aggregate at constant price 按固定价格计算的总体数字
xGG,2W+z aggregate demand 总需求
6O22P?v aggregate gross position 总持仓量
\J6hI\/4^ aggregate limit 总限额
&V<W>Y>|l* aggregate of salaries tax 合计薪俸税
7oR:1DX w| aggregate performance 总体表现；总体业绩
yj$TPe_BW aggregate supply 总体供应
,.o<no aggregate surplus 总盈余
bI y sl aggregate total 整体总额
>R2SQA o aggregate value 总值；合计价值
d|*"I Fe aggregated basis 合计基准
JMS(9>+TA aggregated net chargeable income 合计应课税入息实额
s-7RW aggregation 合并计算；合计；总和
=SAU4x jo aggregation of incomes of husband and wife 夫妇入息合并计算
80$fG8 aggregation of property 财产的总和
V`-vR2( agio 差价；贴水
_"%B7FK 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》
zA;@@)hwR Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
XZ/[v8 《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》
BnM4T~reOF Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
wCHR7X0*b 《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》
i"j(b|?e Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!gmH$1w 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7HHysNB"w agreement for a settlement 授产协议
B<~U3b agreement for assignment 转让协议
DS -fjH\ agreement for sale 售卖协议；买卖协议
0K-*WQ*#9 agreement for sale and purchase 买卖协议
KHDZ agreement for the payment of interest 支付利息协议
8p!*?RRme[ agreement for the repayment of money 还款协议
D r9 ?2 agreement of reinsurance 再保险协议
0 'r%,0 Agricultural Bank of China 中国农业银行
OGrB UP air passenger departure tax 飞机乘客离境税
_NcY I Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
o iH|uIsqR airport tax 机场税
WpLZQ6wH alcohol duty 酒精税
[, aqQ6S alienation 让与；让渡；转让
JN FIT;L alimony 生活费；赡养费
f N
"tA All Ordinaries Index [AOI] 所有普通股指数
P &)1Rka all risks 全险；综合险
(LtkA|: All Sales Record for Stock Market 《股票市场成交报告》
bhs(Qzx Allied Capital Resources Limited 新联财务有限公司
gLSA!#[ h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$y?k[Y-~ allocation letter 拨款信件
=]>NDWqpHN allocation of fund 分配款项；预留款项
=9LC<2 allocation of profit 利润分配；溢利分配
f):~8_0b allocation warrant 拨款令
PjIeZ&p allotment 分配；配股
=D^TK-H allotment notice 股份配售通知；配股通知
`PL[lP-< allotment of shares 股份分配
?QA\G6i4 allowable 可获宽免；免税的
I=Oy- allowable business loss 可扣除的营业亏损
poJg"R4 allowable expenses 可扣税的支出
1KYN>s: allowance 免税额；津贴；备抵；准备金
do-c1;M allowance for debts 债项的免税额
CWO=0_>2 allowance for depreciation by wear and tear 耗损折旧免税额
m ga6[E< allowance for funeral expenses 殡殓费的免税额
0q9>6?=i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|fHB[ W# allowance for repairs and outgoings 修葺及支出方面的免税额
>bUj *#< allowance to debtor 给债务人的津贴
w18RA#Zo/ alteration of capital 资本更改
9Z6C8J v alternate trustee 候补受托人
dP>w/$C} amalgamation 合并
ba3-t;S
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
L z\UZeq ambit of charges 征税范围；收费范围
7rHS^8'H& amended valuation 经修订的估值
wVq\FY% American Commodities Exchange 美国商品交易所
GPWr>B.{:S American Express Bank Limited 美国运通银行
>x[`;O4 American Stock Exchange 美国证券交易所
w G8We z% amortization 摊销
"*7C`y5&P amount due from banks 存放银行同业的款项
1>r ,vD& amount due from banks abroad 存放海外银行同业的款项
gq5qRi`q amount due from holding companies 控股公司欠款
$A$@|]} p amount due from local banks 存放本港银行同业的款项
+3,|"g:: amount due to banks 银行同业的存款
#~ Q8 M*~@ amount due to banks abroad 海外银行同业的存款
F pt-V amount due to holding companies 控股公司存款
&&L"&Rc amount due to local banks 本港银行同业的存款
,eQ[Fi!! amount due to outport banks 外埠银行同业的存款
zx1:`K0bi amount for note issue 发行纸币的款额
d/7l efF amount of bond 担保契据的款额
\nqo%5XL amount of consideration 代价款额
&gc `<kLu amount of contribution 供款数额
hFvi 5I-b amount of indebtedness 负债款额
9zgNjjCl] amount of principal of the loan 贷款本金额
Z v0C@r amount of rates chargeable 应征差饷数额
P= H+ # amount of share capital 股本额
o7+>G~i amount of sums assured 承保款额
Q &M'=+T amount of variation 变动幅度
Zwe[_z!*D amount of vote 拨款数额
k*-NsNPw$ amount payable 应付款额
x:t<ZG&Xwg amount receivable 应收款额
Ewo*yY> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(3*UPZv analysis 分析
+ySY>`1k~ ancillary risk 附属风险
yoqa@ V annual account 周年帐目；周年帐目报表；年度决算；年结
O Df4+& u annual accounting date 年结日期
0p fnV% annual allowance 每年免税额；年积金；年度津贴；年津
cbKL$| annual balance 年度余额
!a x;5 @J annual disposable income 每年可动用收入
gUB{Bh($Y annual estimates 周年预算
K%}}fw2RMN annual fee 年费
,M3z!=oIGn annual general meeting 周年大会
z#< P} } annual growth rate 年增率；每年增长率
~DLIz g7p! annual long-term supplement 长期个案每年补助金
'Zk<l#"} annual pensionable emolument 可供计算退休金的年薪
eSl-9
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HBLWOQab Annual Report on the Consumer Price Index 《消费物价指数年报》
F?Or;p5`Y annual return 周年报表；周年申报表；每年报税表格
(OQ?<'Qa Annual Return Rules 《周年报表规则》
G5Q!L;3HZ annual review of consumer prices 每年消费物价回顾
jiIST^Zq#t annual roll-forward basis 逐年延展方式
wAbp3h X annual salary 年薪
#B\=Aa`* annual statement 年度报表；年度决算表
G+)?^QTn 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
YDiN^ q7 annuitant 年金受益人
{@M14)-x>_ annuity 年金
z^s ST annuity contract 年金合约
,m07p~,V annuity on human life 人寿年金
S 2$5!(P antecedent debt 先前的债项
iUr xJh ante-dated cheque 倒填日期支票
dDKqq(9(` anticipated expenditure 预期开支
8U.$FMx : anticipated net profit 预期纯利
za,2r^ anticipated revenue 预期收入
Q2C)tVK+ anti-inflation measure 反通货膨胀措施
/BH.>R4`A anti-inflationary stance 反通货膨胀立场
"+iAd.qd apparent deficit 表面赤字
{Iy7.c8S apparent financial solvency 表面偿债能力
s?O&ZB2GM[ apparent partner 表面合伙人
b?kPN:U#N/ application for personal assessment 个人入息课税申请书
2/tb6' = application of fund 资金应用
2H&{1f\Bf application to release as liquidator and to destruct the books of accounts and documents
p27p~b& 申请免除清盘人职务及毁灭帐簿与文件
2
X<nn appointed actuary 委任精算师
\T q "mw9P appointed auditor 委任核数师；委任审计师
kqB\xlS7k appointed trustee 委任的受托人
"@/ba!L+ appointer 委任人
]Sta]}VQ apportioned pro rata 按比例分摊
Bt>}LLBS2 apportionment 分配；分摊
DY> <qk Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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d4 t apportionment formula 分摊方程式
oA3d^ %(c apportionment of estate duty 遗产税的分摊
E _[ONm=, appraisal 估价；评估
8wi A appreciable growth 可观增长
L+Pc<U)T+ appreciable impact 显着影响
o`%I{?UCDJ appreciable increase 可观增长
\7E`QY4 appreciation 增值；升值
0~xaUM` appreciation against other currencies 相对其他货币升值
4/L>&%8V appreciation of the exchange value of Hong Kong dollar 港元汇值上升
xbC~ C~# appreciation tax 增值税
Zd>Z Y,-5 appropriation 拨款；拨用；拨付
!cCg/ appropriation account 拨款帐目
3 .)_uo0;o Appropriation Bill 拨款法案
*5w v%- appropriation-in-aid system 补助拨款办法
3c 2 8!3p approved assets 核准资产
Qp&?L"U)2 approved basket stock 认可一篮子证券
nhfwOS approved budget 核准预算
w 67x l approved charitable donation 认可慈善捐款
8Nvr93T, approved charitable institution 认可慈善机构
E:Y:X~vy approved currency 核准货币；认可货币
y< r44a_! approved estimates 核准预算
onzA7Gre approved estimates of expenditure 核准开支预算
9 kd.j@C approved overseas insurer 核准海外保险人
ChIoR:y> approved overseas trust company 核准海外信托公司
e<'U8|}hc{ approved pooled investment fund 核准汇集投资基金
Za\RM[Z!I approved provident fund scheme 认可公积金计划
fH!=Zb_{8 approved provision 核准拨款
a R#Cot approved redeemable share 核准可赎回股份
EHWv3sR- approved regional stock 认可地区性证券
DN| vz}s approved retirement scheme 认可退休金计划
-I vL+}K approved subordinated loan 核准附属贷款
#D:Rhqj K arbitrage 套戥；套汇；套利
Xr2J:1pgg arbitrageur 套戥者；套汇者
zjoo{IH} arbitrary amount 临时款项
,#%SK;1< arrangement 措施；安排；协定
-~'k P /E^ arrears 欠款
s<{GpWT8 arrears of pay 欠付薪酬
zMU68vwM arrears of revenue 逾期未收税款；逾期未收的帐项
Orc>.~+f%A articles of association 组织章程；组织细则；组织章程细则
{@\/a Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
A}eOR=E ascertainment of profit 确定利润
Wy)('EM "Asia Clear" “亚洲结算系统”
)tPl<lb Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?W<cB`J Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Y?.gfEXSQo Asian Development Fund [ADF] 亚洲发展基金
#! @m y Asian dollar bond 亚洲美元债券
<W|1<=z( Asian dollar market 亚洲美元市场
,$i<@2/=m Asian dollar rate 亚洲美元利率
{Vl "m 2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
SbJh(V-pr Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)GCLK<,swu asked price 沽盘；喊价；索价；卖方报价
Et0&E assessable income 应评税入息
y(a}IM3~ assessable loss 应评税亏损
tnRJ#[Io assessable profit 应评税利润
' WnpwY assessable value 应评税值
2e\Kw+(>{ assessed profit 估定利润
7X:hIl assessed value 经评估价值
,A?v,Fs>O[ assessment 评税；评定；估价；评税单
7n> |D^ assessment number 评税编号；估价编号
MZiF];OY assessment of additional tax 补加税评税
|bvGYsn_#= assessment of performance 业绩评估；实绩评价
W[ "HDR Assessor 评税主任
\"bLE0~ asset price bubbles 资产价格泡沫
0&o
WfTg asset-backed securities 具资产保证的证券
o(nHB
g assets accretion 资产增值
`L">"V`$Bj assets and liabilities 资产与负债
/]l f>\x1 assets betterment statement 资产递增表；资产改进表
s|p(KWo2U assets lending 实物放款；有抵押贷款
a5I%RY assets of the company passing on the death 死者去世时转移的公司资产
k pY%& assets pledged as security for liabilities 用作负债抵押的资产
DUPmq!A assets portfolio 资产投资组合
`~K Ak assets price 资产价格
wJr/FE 7c assets quality 资产质素
2?pM5n assets realization 资产变现
R''Sfz>8 assets refinancing arrangement 资产再集资安排
;>'SV~F assets securitization 资产证券化
(aBP|rxg assets situated outside Hong Kong 在香港以外地方的资产
'iDu0LX assets stripping 削减资产；拆卖资产
(T;1q^j assets value 资产值
?bCTLt7k assignee 承让人
]N_140N~ assignment 转让；转让书；转让契
zPA>af~Ej assignment of interest 权益转让
uyvs kz\ assignment of letters patent and trade mark 专利证书及商标转让
Z_!9iA:X assignment of property 物业转让；物业转让书
} _VZ assignment right 转让权
{8W |W2o$! assignor 转让人
~vku d+r associate 有联系的人；有关连人士；相联者；合伙人；联系人
2"_ 18l. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o+R. u} | associate member 附属会员
1dXh\r_n associated body corporate 相联法人团体
.>a$g7Rj associated company 相联公司；联属公司
C!I\Gh associated corporation 相联法团
L;kyAX@^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
<|wmjW/ D 公认会计师公会〔英国〕
MbM :3 Association of Futures Exchange Brokers 香港期货经纪协会
),z,LU Yf Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
H.f9d.<W% association of underwriters 承保人组织
g')?J<z assumption of control 接管
8 Y] u:v assurance 担保；保险；转易；转易书
w`"W 3( assurance of interest 权益的转易
(''$' 5~ at 19XX price 按一九ＸＸ年价格计算
MQhYJ01i at a discount 按赔价计算；按贴水价格计算；打折扣
C= M? at a premium 按溢价计算；按升水价格计算
FJ nG<5Rh at call 通知付款；按通知
MEDskvBG at constant market price 按固定市价计算
Z|f^nH #-C at constant price 按固定价格计算
&AN%Qh I at cost 按成本计算
l'P [5 '. at current market price 按当时市价计算；按现时市价计算
Y~ <rQ at current price 按当时价格计算；按现时价格计算
x%ZiE5# at factor cost 按要素成本计算；按生产要素成本计算
`~sf} S
: at money-of-the-day price 按付款当日价格计算
KF*B at or better 按指定或较佳价位〔买卖指令〕
]IL3 $eR at par 按面值计算；平价
"P9wT)J_ at sight 见票即付
xU: PhhS at the close 按收市盘
:s ? y, at the opening 按开市盘
((n5' ;|N attestation 见证；见证条款
; \ Y- at-the-money option 平价期权
$K;_Wf attorney 受权人；受托代表人
x Xl$Mp7 attornment 新拥有人承认书
1Q3%!~<\s attributable profit 可归属利润
\q|e8k4p attributable share value 可归属股份价值
p3i
qW,[@ Auckland Stock Exchange 奥克兰证券交易所
;o&_:]S auction 拍卖
I]s:Ev [~ auctioneer 拍卖商
t,UW&iLK audit 审计；核数
cC*z j \O Audit Commission 审计署
\0xzBs1! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%Td+J`|U+ 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〕
oo "JMD) audit review 帐目审查
us(sZG Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Nj"_sA
p audited account 审计帐目；经审计的帐目
ZzSJm+&' audited annual account 经审计的周年帐目
`1DU b7< audited balance sheet 经审计的资产负债表
c| 8KT auditor 核数师；核数主任；审计师
P1vF{ e auditor's certificate 核数师证明书；审计师证明书
p=je"{ auditor's report 核数师报告；审计师报告
?d, acm Aussie bond 澳元债券
=W97|BIW, austerity budget 紧缩预算
N$L&|4r Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\v B9f A:* Australia All Ordinaries Index 澳洲所有普通股票指数
\["1N-q b Australian Dollar [AUD] 澳元
fte!Ll' Australian Options Market 澳大利亚期权市场
\L&qfMjW"Z Australian Securities Commission 澳洲证券事务监察委员会
ZfF`kD\ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
rl_1),J\qG Australian Stock Exchange 澳大利亚证券交易所
#<^/yoH7C6 Austrian Schilling [ATS] 奥地利先令
uugz IV) authentication 认证；鉴证
M}{n6T6B authority to purchase 委托购买证；委购书
4?* `: authorization 认可；核准；授权；授权书
t2 `X! ` authorization by direction 指示授权
EC:x ,i authorization by instruction 指令授权
\Mh4X`<e authorization by warrant 令状授权
_,Io(QS authorization of unit trust 单位信托的认可
Qt)7mf authorized agent 指定代理人
t~udfOvY authorized capital 法定资本
:5n"N5 Go authorized clerk 出市员
-b Ipmp? authorized dealer 认可交易商
f^>lObvd authorized financial institution 认可财务机构
UwzE'#Q- authorized fund 认可基金
X_EC:GU authorized fund house 获授权的基金公司；认可基金公司
=[43y%
authorized institution 认可机构
gs)%.k[BqG authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
GHJQ d&G8G authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:ok!,QN authorized insurer 获授权保险人；获认可承保人
Z\o AE<$ authorized investment 特准投资项目
J /H#d')c authorized person 获授权人
co(fGp#! authorized representative 获授权代表
X.W#=$;$: authorized share capital 法定股本
0n =9TmE automated quotation system 自动报价系统
8#d99d Oe Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
l)2HHu< 自动交易系统〔香港期货交易所有限公司〕
kKI!B`j=
automatic adjustment mechanism 自动调整机制
6='_+{
automatic adjustment system 自动调整系统
tle K (^ Automatic Clearing House 自动票据交换所
7m@^ =w automatic exchange rates accumulation system 自动化汇率累集系统
Z"PD Owj5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|M0,%~Kt automatic teller machine [ATM] 自动柜员机
h)aWerzL autopay 自动转帐
D[FfJcV'$ available assets 可用资产
A,A-5l<h]? available fiscal reserve 现存财政储备
EIVQu~,H available profit 可用利润
Q?I"J $]&L Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ADJ5Z D<Q average 平均；平均数；海损
dk,
I?c & average basic salary 平均基本薪金
:9O0?6:B| average consumer expenditure 平均消费开支；一般消费开支
Iu)(Huv average cost 平均成本
=QO1FO average cost of land production 增辟土地平均成本
2*UE&Gp average daily turnover 平均每日成交额
fQ?n( average daily wage rate 平均每日工资率
8u~\]1 ( average expenditure pattern 平均开支模式
IU;pkgBj0Y average growth rate 平均增长率
:pV("tHE average net fixed assets 固定资产平均净值
PK|`}z9 average of relatives 相对价格平均数
Z-;uzx average price 平均价格
n?ZH2dI \0 average propensity to consume 平均消费倾向；一般消费倾向
4< K ,w{I average propensity to save 平均储蓄倾向；一般储蓄倾向
[F9KC^%S average rate 平均率
N!4x P.Ps average revenue 平均收入；平均收益
Du o# WtC
average stock 平均库存；平均存货
S S<+fWXE average yearly rent 平均年租
v"?PhO/{= avoidance of double taxation 避免双重课税
QY CNO#* avoidance of tax 避税
