A:
tpgD{BY^wJ A share Ａ股；甲类股份
M3JV^{O/DV abatement of tax 减税；减扣免税额
`:0Auw9h ABN AMRO Bank N.V. 荷兰银行
C8 (0|XX above-the-line expenditure 线上项目支出；经常预算支出
"0z4mQ}>N above-the-line receipt 线上项目收入；经常预算收入
X N3'k[ ABSA Asia Limited 南非联合亚洲有限公司
<0Gk:NB, absolute change 绝对数值变更
- xyY6bxL absolute expenditure 实际开支
yb Iqn0&[ absolute guideline figure 绝对准则数字
iUqD>OV absolute interest 绝对权益
Fd%JF#Hk absolute order of discharge 绝对破产解除令
T=g2gmo9 absolute profit margin 绝对利润幅度
PbV1FB_ absolute value 实值；绝对值
4O{,oN~7 absolutely vested interest 绝对既得权益
D7jbo[GgS absorbed cost 已吸收成本；已分摊成本
#B_H/9f( absorption 吸收；分摊；合并
H5jk#^FD absorption rate 吸收率；摊配率；分摊率
LW!4KA] ACB Finance Limited 亚洲商业财务有限公司
yhnPS4DC acceptable form of reciprocity 合理的互惠条件
ezm*9Jc~p acceptable rate 适当利率；适当汇率
N6*FlG- acceptance agreement 承兑协议
5+(Cp3 acceptance for honour 参加承兑
Tj6Czq=*%T acceptor 承兑人；接受人；受票人
ZF<$6"4N acceptor for honour 参加承兑人
tq*6]q8c> accident insurance 意外保险
}Cb-7/ Accident Insurance Association of Hong Kong 香港意外保险公会
@FRas00)| accident insurance scheme 意外保险计划
I(/*pa?m{ accident year basis 意外年度基准
? Z2`f6;W4 accommodation 通融；贷款
j5~~% accommodation bill 通融票据；空头票据
8\?H`NN accommodation party 汇票代发人
"837b/>/ account balance 帐户余额；帐户结余
= ^%*: iT account book 帐簿
h=kC3ot\ account collected in advance 预收款项
4`+R
|"4 account current book 往来帐簿
=&: |a$C account of after-acquired property 事后取得的财产报告
g6?5 account of defaulter 拖欠帐目
N{a=CaYi+ account payable 应付帐款
:{Kpn Jvd account payee only [A/C payee only] 只可转帐；存入收款人帐户
og4mLoLA account receivable 应收帐款
L /N%ft]!T account receivable report 应收帐款报表
dTwYDV}: account statement 结单；帐单；会计财务报表
fK^;?4 account title 帐户名称；会计科目
@$ ~;vS accountant's report 会计师报告
~svea>Fmr Accountant's Report Rules 会计师报告规则
?ihRt+eR~ accounting and auditing procedure 会计与审计程序；会计与核数程序
fUq
#mkq} Accounting Arrangements 《会计安排》
d^5x@E_Td accounting basis 会计基础
nM!_C-yX accounting by Official Receiver 破产管理署署长呈交的帐目
$?;)uoAg Accounting Circular 《会计通告》
L3*HgkQQ accounting class 会计类别
d-H03F@N accounting date 记帐日期；会计结算日期
e=[@HVr accounting for money 款项核算
hN\Q&F! Accounting Officer 会计主任
xo!2 GPD. accounting period 会计报告期；会计期
X'/'r.b6 accounting policy 会计政策；会计方针
wf^p?=Ke accounting practice 会计惯例
12tAx3p accounting principle 会计准则
IGA4"\s accounting record 会计记录
n 3\~H9 accounting report 会计报告
q{xF7}i Accounting Services Branch [Treasury] 会计事务部〔库务署〕
JL7;l0# Accounting Society of China 中国会计学会
Y/L*0 M.< accounting statement 会计报表
wxF \enDY accounting system 会计制度；会计系统
\[A JWyP accounting transaction 会计事项；帐务交易
}E&: accounting treatment 会计处理
X7*fmD=Uy accounting year 会计年度
=9:gW5F69 accretion 增值；添加
jq_ i&~S accrual 应计项目；应累算数目
9LSV^[QUH accrual basis 应计制；权责发生制
?*~sx= mC accrual basis accounting 应计制会计；权责发生制会计
zu,Yuq accrue 应累算；应计
l4&
l)4Rx accrued benefit 应累算利益
.OlPVMFt accrued charges 应计费用
R I:kp.V accrued cumulative preference share dividend 应累算的累积优先股股息
}LoMS<O-[ accrued expenses 应累算费用
34J*<B[Njo accrued interest payable 应付利息；应计未付利息
0~Xt_rN]( accrued interest receivable 应收利息；应计未收利息
l,UOP[j accrued right 累算权益
zNg[%{mz accruing profit 应累算的利润
~,x4cOdR# accumulated fiscal reserve 累积财政储备
okO\A^F accumulated profit 累积利润；滚存溢利
]\/"-Y#4Q accumulated reserve 累积储备
3 sl6$NKo accumulation of surplus income 累积收益盈余
9&Z+K'$= acquired assets 既得资产
xiqeKoAD acquisition 收购；购置；取得
T sdgg?# acquisition cost 购置成本
Dn d acquisition expenses 购置费用
s#X fu\CP acquisition of 100% interest 收购全部股权
C;_0 0EQ= acquisition of control 取得控制权
UMK9[Iy$<M acquisition of fixed assets 购置固定资产
-U|Z9sia acquisition of shell “买壳”
nx%eq ,Pq acquisition price 收购价
Ou+b ce act of God 天灾
i*T
-9IP acting partner 执事合伙人
AN)r(8 6L active market 买卖活跃的市场；交投畅旺的市场；旺市
u>*qDr* d active partner 积极参与的合伙人
"1 UpoF'w active trading 交投活跃
NIp]n[ =.q actual circulation 实际流通
(g1Op~EM actual cost 实际成本
jPn.w,=)27 actual expenditure 实际开支；实际支出
N7_(,Gu*R actual income 实际入息；实际收入；实际收益
)&%Y{a# actual market 现货市场
hd`jf97* actual price 现货价；实际价格
k+hl6$:Qj% actual profit 实际利润
Ve OM `jy actual quotation 实盘；实际价位；实际报价
wU"w actual year basis 按实际年度计算
( #]9{ C; actuals 实货
``>z8t[ks actuarial investigation 精算调查
X(Z(cY( actuarial principle 精算原则
lcVG<*gf- actuarial report 精算师报告
$v5 >6+-n Actuarial Society of Hong Kong 香港精算学会
~JP3C5q actuarial valuation 精算师估值
*] !r T&E actuary 精算师
.fS{j$ ad referendum agreement 暂定协议；有待覆核的协定
{Ywdhw JP ad valorem duty 从价税；按值征税
a;\a>N4 ad valorem duty system 从价税制
6NSSuK3 ad valorem fee 从价费
.eyJ<b9 ad valorem tariff 从价关税
f*VXg[&\\F additional allowance 额外免税额
C 1)+^{7ef additional amount for unexpired risk 未过期风险的额外款额
2#s 8Dxt additional assessable profit 补加应评税利润
tqjjn5! additional assessment 补加评税
0IBQ E additional commitment 额外承担
-vc
,O77z" additional commitment vote 额外承担拨款
ScmwHid:\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
CY$
1;/ additional dependent parent allowance 供养父母额外免税额
Q% ^_<u additional provision 额外拨款
hDc2T additional stamp duty 附加印花税
7\gu; [n additional tax 补加税罚款；补加税款
o'8%5 M@ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
}rF4M1+B\ adjudged bankrupt 被裁定破产
TV`sqKW adjudicated bankrupt 裁定破产人
G"".;}AV adjudication fee 裁定费；评定印花税额手续费；评估契据费
j3u!lZ}U adjudication of bankruptcy 裁定破产；宣告破产
[ u ^/3N adjudication of insolvency 裁定无力偿还债务
!/X>k{ adjusted actual 经调整的实数；调整后的实数
s +E4AG1r adjusted current assets 经调整的流动资产；调整后的流动资产
ubc
k{\. adjusted figure 经调整的数字；调整后的数额
4M+f#b1 adjusted liabilities 经调整的负债；调整后的负债
sejT] rJ adjusted loss 经调整的亏损；调整后的亏损
6P)D M 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
,k(B>O ~o adjusted profit 经调整的利润；调整后的利润
fUZCP*7> adjusted surplus 经调整的盈余额；调整后的盈余额
_rz\[{) adjusted value 经调整的价值；调整后的价值
mP?}h adjustment 调整；修订；理算〔保险〕
C 'S_M@I= adjustment centre 调剂中心
:)h4SD8Y adjustment lag 调整过程的时间差距；调整时差
P/Y)Yx_( adjustment mechanism 调整机制
ac1(l D adjustment of loss 亏损调整
p\Iy)Y2Lf! adjustment process 调整过程；调整程序
\tCK 7sB n adjustment range 调整幅度
RJ{J~-q{ administered exchange rate 受管制汇率
yV31OBC: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_Ih"*~ r/& administration expenses 行政费用
ID,os_ T= administration fee 手续费；行政费
5JhpBx/>o= administration in bankruptcy 破产管理
'2rSX[$ tf administration order 遗产管理令
uA cvUN-@ administrator 管理人；遗产管理人
9E|QPT administrator of the estate 遗产管理人
:^FH.6}x admission of debt 债项承认书
5r d t admission of proof 接纳债权证明
I*/: rb advance 放贷款项；垫付款项；预支款项；预付款项
!)05,6WQ advance account 暂支帐目；预付款帐户
C:f^&4
3 advance compensation 预付补偿金
_,I~1" advance from shareholder 股东垫款
LvU/,.$ advance pending reimbursement 预支以待日后付还
3Q 2NiYg3 advanced economy 先进经济体系
@moaa} 1 advancement 预付；预付财产
Ak$9\Sl advances warrant 垫款令
`S4G+j>u6 advancing 贷出
3K/]{ dkD adverse balance 逆差
vG=Pi'4XXo adverse exchange 逆汇
=\\rk,F advertisement addressed to shareholders 在报章刊登的致股东通告
. k#O[^~] advice for collection 托收通知书
dF|R`Pa2ML advice of drawing 提款通知书；汇票通知书
1`l(H4 advice of payment 付款通知
MYR\W*B'b Advisory Committee [Securities and Futures Commission]
x@:98P 谘询委员会〔证券及期货事务监察委员会〕
8cRc5X Advisory Committee on Diversification 经济多元化谘询委员会
9Vt6);cA-] affidavit 誓章；遗产申报誓章
A;f)`i0l, affidavit of no receipt 述明无收款的誓章
%CgmZTz~< affiliate 联号；联营公司；附属公司
<TS ps!(# affiliated company 附属公司；联号；联营公司
!>&G+R +k affirmation [estate duty] 非宗教式宣誓〔遗产税〕
J%fJF//U affordability 负担能力
a
FWTm,) African Development Bank [AfDB] 非洲开发银行
OC\cN%qlw after-acquired property 事后取得的财产
^;?w<9Y after-hours dealing 市后交易
SCfk!GBV D after-tax profit 税后盈利；税后利润；税后溢利
ETR7% 0$r agency agreement 代理协议
?zVcP=p@ agency expenses 代理机构的开支
dkSd
Y+Q agency fee 代理费
)]Sf|@K] Agency Law 《代理法》
PTTUI
agent 代理人；承销人
`wSoa#U"@ agent of company 公司代理人
)0 Vj\> agent's fee 代理人费；经纪费
c)q=il7ef aggregate 总计；总数；总体数字
-x?|[ +% aggregate amount 总款额；总额
Z+4Mo*# aggregate assets and liabilities 总体资产与负债
+?5Vuc% aggregate at constant price 按固定价格计算的总体数字
V P7LKfv aggregate demand 总需求
>!c Ff$ 2' aggregate gross position 总持仓量
P E[5oH aggregate limit 总限额
) u b!tm aggregate of salaries tax 合计薪俸税
m XsSOAD< aggregate performance 总体表现；总体业绩
5bol)Z9BO aggregate supply 总体供应
=w:H9uj6F aggregate surplus 总盈余
t*Z-]P aggregate total 整体总额
?wjk=hM2 aggregate value 总值；合计价值
0\eSiXs aggregated basis 合计基准
Cq-99@&; aggregated net chargeable income 合计应课税入息实额
Eok8+7g0& aggregation 合并计算；合计；总和
#}8V UbJ aggregation of incomes of husband and wife 夫妇入息合并计算
OSom-?|w aggregation of property 财产的总和
P8tCzjrV agio 差价；贴水
j T;'T$ 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》
TQvjU!> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
LOgB_$9_3 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
UA#=K+2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
`eGp.[ffT 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
jASK!3pY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`G>|g^6%i 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~u?rjkSFoh agreement for a settlement 授产协议
v v agreement for assignment 转让协议
'OMl9}M agreement for sale 售卖协议；买卖协议
SO~pe$c- agreement for sale and purchase 买卖协议
Yt r*"- agreement for the payment of interest 支付利息协议
MJK PpQ(, agreement for the repayment of money 还款协议
9mpQ usM agreement of reinsurance 再保险协议
[yRqSB Agricultural Bank of China 中国农业银行
37V$Qb_ air passenger departure tax 飞机乘客离境税
c 3\p@} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$A(3-n5 = airport tax 机场税
&((04< @e alcohol duty 酒精税
+^$;oG alienation 让与；让渡；转让
HS1{4/ alimony 生活费；赡养费
kC'm |Y@T All Ordinaries Index [AOI] 所有普通股指数
%,d+ jBM all risks 全险；综合险
U:$`M,762Z All Sales Record for Stock Market 《股票市场成交报告》
ubsx NCqD Allied Capital Resources Limited 新联财务有限公司
=
@FT$GQ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
u4[JDB7tH allocation letter 拨款信件
9,}Z1 f\% allocation of fund 分配款项；预留款项
#O'g*]j allocation of profit 利润分配；溢利分配
YKx+z[ A/p allocation warrant 拨款令
\;" S>dg allotment 分配；配股
F<)f&<5E- allotment notice 股份配售通知；配股通知
@Z96902<t allotment of shares 股份分配
6$fw pW allowable 可获宽免；免税的
gX*
&RsF allowable business loss 可扣除的营业亏损
4@-Wp] allowable expenses 可扣税的支出
3V]psZS allowance 免税额；津贴；备抵；准备金
;[|+tO_ allowance for debts 债项的免税额
{|e7^_ ke allowance for depreciation by wear and tear 耗损折旧免税额
E/E|*6R allowance for funeral expenses 殡殓费的免税额
&(20*Vn,O allowance for inflation 为通货膨胀而预留的款项；通胀准备金
mU iJ @ allowance for repairs and outgoings 修葺及支出方面的免税额
(k%r_O 6 allowance to debtor 给债务人的津贴
zK*i:(>B alteration of capital 资本更改
8# Y_]Z?) alternate trustee 候补受托人
d~b @F&m f amalgamation 合并
m n\GLR. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/EvT%h?p ambit of charges 征税范围；收费范围
XK(aH~7xme amended valuation 经修订的估值
nYK!'x$ American Commodities Exchange 美国商品交易所
v E~<R American Express Bank Limited 美国运通银行
i2\CDYP American Stock Exchange 美国证券交易所
\9} - 5
amortization 摊销
g#5t8w amount due from banks 存放银行同业的款项
I;mc:@R< amount due from banks abroad 存放海外银行同业的款项
Ej `G( amount due from holding companies 控股公司欠款
?Y9Vvi C amount due from local banks 存放本港银行同业的款项
B^x}=Z 4 amount due to banks 银行同业的存款
F k?KR amount due to banks abroad 海外银行同业的存款
HA0yX?f] amount due to holding companies 控股公司存款
h:vI:V[/X amount due to local banks 本港银行同业的存款
y!\q ', F amount due to outport banks 外埠银行同业的存款
qm nW amount for note issue 发行纸币的款额
, w_C~XN$t amount of bond 担保契据的款额
g;y*F;0@ amount of consideration 代价款额
5WtI.7r amount of contribution 供款数额
&hzr(v~; amount of indebtedness 负债款额
1_LGlu~& amount of principal of the loan 贷款本金额
o6r
^ amount of rates chargeable 应征差饷数额
r;fcBepO amount of share capital 股本额
{|Fn<&G amount of sums assured 承保款额
V#+J4 amount of variation 变动幅度
f:9qId
;/M amount of vote 拨款数额
L!2Ef4,wAz amount payable 应付款额
\(1WLP$2U amount receivable 应收款额
"04:1J` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Aa c7k m analysis 分析
x2g=% K= ancillary risk 附属风险
NbUibx J annual account 周年帐目；周年帐目报表；年度决算；年结
eZ(o _ annual accounting date 年结日期
{.UK{nA?sm annual allowance 每年免税额；年积金；年度津贴；年津
;S +"z ;$m annual balance 年度余额
FFf
~Vmw annual disposable income 每年可动用收入
d,t'e? annual estimates 周年预算
S,C/l1s annual fee 年费
OEHw% annual general meeting 周年大会
kgRgHkAH~ annual growth rate 年增率；每年增长率
B 5va4@ annual long-term supplement 长期个案每年补助金
e?dR'*- z annual pensionable emolument 可供计算退休金的年薪
6Kd,( DI annual report 年报
"o<&3c4 Annual Report on the Consumer Price Index 《消费物价指数年报》
&s&Ha{(!w annual return 周年报表；周年申报表；每年报税表格
SS-7y:6y> Annual Return Rules 《周年报表规则》
e\]CZ5hs3 annual review of consumer prices 每年消费物价回顾
" 3NE%1T annual roll-forward basis 逐年延展方式
a3BlydSlf annual salary 年薪
`mKK1x annual statement 年度报表；年度决算表
X!]p8Q y 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
ybgw#jv= annuitant 年金受益人
m pM,&7} annuity 年金
NW?h~2 annuity contract 年金合约
XN'<H(G annuity on human life 人寿年金
Fi#b0S antecedent debt 先前的债项
6x!
q ante-dated cheque 倒填日期支票
q.p.y 0 anticipated expenditure 预期开支
,j \UZ anticipated net profit 预期纯利
t$*CyYb{@ anticipated revenue 预期收入
y1Yrf,E
m= anti-inflation measure 反通货膨胀措施
Hp3T2|uL anti-inflationary stance 反通货膨胀立场
|B@\Nf7 apparent deficit 表面赤字
+/8KN apparent financial solvency 表面偿债能力
Yo2n [ apparent partner 表面合伙人
~g;lVj,N' application for personal assessment 个人入息课税申请书
rh(77x1|(G application of fund 资金应用
`"j _] application to release as liquidator and to destruct the books of accounts and documents
x% Eu.jj 申请免除清盘人职务及毁灭帐簿与文件
J<7nOB}OD appointed actuary 委任精算师
4> (OM|X=9 appointed auditor 委任核数师；委任审计师
k+Ay^i}s. appointed trustee 委任的受托人
\jBy JCN appointer 委任人
v
iM6q<Ht apportioned pro rata 按比例分摊
4031~A8 apportionment 分配；分摊
l":Z. J Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?rv5Z^ D' apportionment formula 分摊方程式
.tRWL! apportionment of estate duty 遗产税的分摊
%!Ak]|[7 appraisal 估价；评估
2sXX0k q~V appreciable growth 可观增长
`n~bDG> appreciable impact 显着影响
n gQ] appreciable increase 可观增长
!4!Y~7sI"\ appreciation 增值；升值
\Y}nehxG@ appreciation against other currencies 相对其他货币升值
/g]m,Y{OI appreciation of the exchange value of Hong Kong dollar 港元汇值上升
o_ SR appreciation tax 增值税
qi-!iT(fe appropriation 拨款；拨用；拨付
h8tKYm appropriation account 拨款帐目
+"2IQme5 Appropriation Bill 拨款法案
F /% 5 r{ appropriation-in-aid system 补助拨款办法
Wq]Lb:& {a approved assets 核准资产
ih/MW_t=m= approved basket stock 认可一篮子证券
L&SlUXyt.c approved budget 核准预算
1t7S:IZ approved charitable donation 认可慈善捐款
N6_<[` approved charitable institution 认可慈善机构
K~Hp%. approved currency 核准货币；认可货币
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. approved estimates 核准预算
! &OybjQ approved estimates of expenditure 核准开支预算
w6[uM%fHG approved overseas insurer 核准海外保险人
3xGk@ 3 33 approved overseas trust company 核准海外信托公司
$^4URH approved pooled investment fund 核准汇集投资基金
;.P9t`* approved provident fund scheme 认可公积金计划
wWR9dsB.; approved provision 核准拨款
@9<M W approved redeemable share 核准可赎回股份
K\]ey;Bd approved regional stock 认可地区性证券
6?v)Hb}J%d approved retirement scheme 认可退休金计划
s'|^ 6/ approved subordinated loan 核准附属贷款
nWAx!0G arbitrage 套戥；套汇；套利
Lg[_9 `\ arbitrageur 套戥者；套汇者
^}4=pkJ;s arbitrary amount 临时款项
bl; C =n arrangement 措施；安排；协定
7+vyN^XJ"5 arrears 欠款
_A %8oY S arrears of pay 欠付薪酬
2_]"9d4 arrears of revenue 逾期未收税款；逾期未收的帐项
XVKR}I articles of association 组织章程；组织细则；组织章程细则
2nGQD{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'rw n Ar ascertainment of profit 确定利润
sOBy)vq?\ "Asia Clear" “亚洲结算系统”
(PmaVwF Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"e\:Cq>\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Be(h x Asian Development Fund [ADF] 亚洲发展基金
J m+;A^; Asian dollar bond 亚洲美元债券
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D31O T Asian dollar market 亚洲美元市场
7TjK;w7xS. Asian dollar rate 亚洲美元利率
7#B pGQJQ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
hDJ84$eVZ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
E%vG# asked price 沽盘；喊价；索价；卖方报价
<|'C| J_! assessable income 应评税入息
[9E<z2H assessable loss 应评税亏损
{$ghf" assessable profit 应评税利润
C 4 & 1M assessable value 应评税值
7VdG6`TDR assessed profit 估定利润
P+Ta|- assessed value 经评估价值
(Wu_RXfCw_ assessment 评税；评定；估价；评税单
yI 6AafS~ assessment number 评税编号；估价编号
W c"f assessment of additional tax 补加税评税
' bpx assessment of performance 业绩评估；实绩评价
M#Vl{ b Assessor 评税主任
9_mys}+ asset price bubbles 资产价格泡沫
"=uphBZog asset-backed securities 具资产保证的证券
eh-/,vmRa assets accretion 资产增值
HV ^*_ assets and liabilities 资产与负债
+8 avA:o assets betterment statement 资产递增表；资产改进表
$DOBC@xxzT assets lending 实物放款；有抵押贷款
TrHz(no assets of the company passing on the death 死者去世时转移的公司资产
H *gF >1 assets pledged as security for liabilities 用作负债抵押的资产
G#&R/Tc5N assets portfolio 资产投资组合
G:e 9} assets price 资产价格
%hzl3>(). assets quality 资产质素
x7=5 ;gf/X assets realization 资产变现
rQ^$)%uP assets refinancing arrangement 资产再集资安排
p}j$p'D.RI assets securitization 资产证券化
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pN {1 assets situated outside Hong Kong 在香港以外地方的资产
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D4;v assets stripping 削减资产；拆卖资产
"+2Hde1 assets value 资产值
u[_~ !y assignee 承让人
b NBpt}$ assignment 转让；转让书；转让契
V3'QA1$ assignment of interest 权益转让
3rEBG0cf] assignment of letters patent and trade mark 专利证书及商标转让
c:Tw.WA assignment of property 物业转让；物业转让书
FbVdqO assignment right 转让权
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_JM assignor 转让人
0?]*-wvp associate 有联系的人；有关连人士；相联者；合伙人；联系人
-o\r]24 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.FS `Fh; associate member 附属会员
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associated body corporate 相联法人团体
h5-<2B| associated company 相联公司；联属公司
tc%?{W\ associated corporation 相联法团
D_%y&p?<Ls Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%.kJ@@ _e 公认会计师公会〔英国〕
g_\U-pzr Association of Futures Exchange Brokers 香港期货经纪协会
6_a42# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
hVe@:1og# association of underwriters 承保人组织
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assumption of control 接管
Q]7Rqs lz assurance 担保；保险；转易；转易书
opK =Z assurance of interest 权益的转易
G!J{$0. at 19XX price 按一九ＸＸ年价格计算
x;,H>!r"i at a discount 按赔价计算；按贴水价格计算；打折扣
}\E2Z[ at a premium 按溢价计算；按升水价格计算
s mLX NO at call 通知付款；按通知
[.O 3z*[9# at constant market price 按固定市价计算
X0Q};, at constant price 按固定价格计算
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13M at cost 按成本计算
UR bu=U at current market price 按当时市价计算；按现时市价计算
D S,"^K at current price 按当时价格计算；按现时价格计算
}5Yd :%u5 at factor cost 按要素成本计算；按生产要素成本计算
jrGVC2*rD at money-of-the-day price 按付款当日价格计算
ssv4#8p3 at or better 按指定或较佳价位〔买卖指令〕
be yC't at par 按面值计算；平价
ppt`5F O at sight 见票即付
^ 1rw\ Z p at the close 按收市盘
tl |Q w";I at the opening 按开市盘
J+3PUfg>@R attestation 见证；见证条款
Re3vW re at-the-money option 平价期权
v Dgf} attorney 受权人；受托代表人
:^+ aJ] attornment 新拥有人承认书
K8{U b attributable profit 可归属利润
F2yc&mXyk attributable share value 可归属股份价值
|kL^k{=zV Auckland Stock Exchange 奥克兰证券交易所
sGjYL>* auction 拍卖
S&jZYq** auctioneer 拍卖商
*xxG@h|5n audit 审计；核数
9IgozYj Audit Commission 审计署
I4kN4*d!N, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
tH0=ysf 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〕
d Ybb>rlu audit review 帐目审查
^lCys Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?Xscc mN audited account 审计帐目；经审计的帐目
#!d@;= [\ audited annual account 经审计的周年帐目
#M;Cw}p W audited balance sheet 经审计的资产负债表
0GW(?7ZC auditor 核数师；核数主任；审计师
@GzEhv auditor's certificate 核数师证明书；审计师证明书
R=jIVw' auditor's report 核数师报告；审计师报告
H tIl;E Aussie bond 澳元债券
Fv \yhR austerity budget 紧缩预算
9ZjSM ,+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
`<>Emc8Z Australia All Ordinaries Index 澳洲所有普通股票指数
irSdqa/ Australian Dollar [AUD] 澳元
7@R;lOzL3 Australian Options Market 澳大利亚期权市场
! BD+H/A.{ Australian Securities Commission 澳洲证券事务监察委员会
Vk/CV2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
mAkR<\?iTF Australian Stock Exchange 澳大利亚证券交易所
*Z*4L|zT Austrian Schilling [ATS] 奥地利先令
d5gYJ/Qv authentication 认证；鉴证
?ic 7 M authority to purchase 委托购买证；委购书
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U{B authorization 认可；核准；授权；授权书
qF m=(J% authorization by direction 指示授权
9s\;,!b authorization by instruction 指令授权
N>?R,XM
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Fw!CssW authorization of unit trust 单位信托的认可
;W6P$@'zs authorized agent 指定代理人
nd(O ;XBI authorized capital 法定资本
Ay'2! K,I authorized clerk 出市员
t0XM#9L authorized dealer 认可交易商
*i#m5f} authorized financial institution 认可财务机构
\M>}-j`v authorized fund 认可基金
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authorized fund house 获授权的基金公司；认可基金公司
o:u *E authorized institution 认可机构
:Hdn&a
i authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
*6%!i7kr authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`RUOZ@r authorized insurer 获授权保险人；获认可承保人
J_ A+)_ authorized investment 特准投资项目
bV_@!KL$ authorized person 获授权人
Sns`/4S?6Z authorized representative 获授权代表
W)^0~[`i authorized share capital 法定股本
Gj]*_"T automated quotation system 自动报价系统
z-*/jFE Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
.C fi/ 自动交易系统〔香港期货交易所有限公司〕
n:cre}0. automatic adjustment mechanism 自动调整机制
S Xn\k;F< automatic adjustment system 自动调整系统
@l~zn%!X Automatic Clearing House 自动票据交换所
|) {)w` automatic exchange rates accumulation system 自动化汇率累集系统
s u ]x Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
J1kG'cH05 automatic teller machine [ATM] 自动柜员机
)8Defuxk autopay 自动转帐
+~lZ]a7k available assets 可用资产
i9?$BZQ[R available fiscal reserve 现存财政储备
JiL%1y9| available profit 可用利润
Pl4$`Qw#y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
OM, -:H, average 平均；平均数；海损
B> , O@ og average basic salary 平均基本薪金
I%]L average consumer expenditure 平均消费开支；一般消费开支
$Il?[4FF average cost 平均成本
4%/iu )nx average cost of land production 增辟土地平均成本
DDh$n?2fd average daily turnover 平均每日成交额
u!TVvc average daily wage rate 平均每日工资率
L=W8Q8hf average expenditure pattern 平均开支模式
SS; [{u ! average growth rate 平均增长率
{VqcZhqy/l average net fixed assets 固定资产平均净值
_JZS;8WYR average of relatives 相对价格平均数
.0^-a=/ average price 平均价格
>D'Kt?L<]m average propensity to consume 平均消费倾向；一般消费倾向
o.-rdP0P> average propensity to save 平均储蓄倾向；一般储蓄倾向
ydFZ$W_}w average rate 平均率
Q%6Lc .i average revenue 平均收入；平均收益
Ht.0ug average stock 平均库存；平均存货
>q0c!,Ay average yearly rent 平均年租
4$D:<8B avoidance of double taxation 避免双重课税
m{itMZ@ avoidance of tax 避税
