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NKXP ~C A share Ａ股；甲类股份
\]0+J abatement of tax 减税；减扣免税额
3u/ GrsF ABN AMRO Bank N.V. 荷兰银行
N*SUA4bnuM above-the-line expenditure 线上项目支出；经常预算支出
@`XbM7D 5 above-the-line receipt 线上项目收入；经常预算收入
EAV6qW\r5] ABSA Asia Limited 南非联合亚洲有限公司
+Ou<-EQV absolute change 绝对数值变更
j<A<\K absolute expenditure 实际开支
gUH|?@f absolute guideline figure 绝对准则数字
}fL
] }& absolute interest 绝对权益
H
$mZ? absolute order of discharge 绝对破产解除令
~toR)=Yv absolute profit margin 绝对利润幅度
<4P.B?-/t absolute value 实值；绝对值
C=(~[ Y absolutely vested interest 绝对既得权益
";TqYk=- absorbed cost 已吸收成本；已分摊成本
k,LaFe`W absorption 吸收；分摊；合并
? kCo/sW absorption rate 吸收率；摊配率；分摊率
TecWv@. ACB Finance Limited 亚洲商业财务有限公司
t|C ?=:_ acceptable form of reciprocity 合理的互惠条件
5I[6 "o0 acceptable rate 适当利率；适当汇率
NL &![; acceptance agreement 承兑协议
@./ @"mR< acceptance for honour 参加承兑
*0Wkz'=U acceptor 承兑人；接受人；受票人
J 3 hhh(
acceptor for honour 参加承兑人
V$bq|r accident insurance 意外保险
u3\_![Jt? Accident Insurance Association of Hong Kong 香港意外保险公会
?f:ND1jU accident insurance scheme 意外保险计划
J|C CTXT accident year basis 意外年度基准
3{M0iNc1 accommodation 通融；贷款
.p%V ]Ka accommodation bill 通融票据；空头票据
O)c 3Lm-w accommodation party 汇票代发人
X0 ]Se( account balance 帐户余额；帐户结余
WF-^pfRq~ account book 帐簿
I].ddR% account collected in advance 预收款项
7>f)pfLM account current book 往来帐簿
~^>g<YR[ account of after-acquired property 事后取得的财产报告
(dP9`Na] account of defaulter 拖欠帐目
g ,yB^^% account payable 应付帐款
!'Ww%ZL\
account payee only [A/C payee only] 只可转帐；存入收款人帐户
BirnCfj/2 account receivable 应收帐款
.&.L@CRH account receivable report 应收帐款报表
I5E+=.T*ar account statement 结单；帐单；会计财务报表
et<@3wyd] account title 帐户名称；会计科目
e#@u&+K/f accountant's report 会计师报告
irMBd8W G Accountant's Report Rules 会计师报告规则
Ct]? / accounting and auditing procedure 会计与审计程序；会计与核数程序
/w2NO9Q Accounting Arrangements 《会计安排》
Sg1 ,9[pb accounting basis 会计基础
4%7Oaf>9 accounting by Official Receiver 破产管理署署长呈交的帐目
8# IEE|1 Accounting Circular 《会计通告》
m5 l& accounting class 会计类别
3v3`d+;& accounting date 记帐日期；会计结算日期
w:2yFC accounting for money 款项核算
]W7&ZpF Accounting Officer 会计主任
Si68_]:^ accounting period 会计报告期；会计期
n/^QPR$>. accounting policy 会计政策；会计方针
|;R-q8 accounting practice 会计惯例
`+(4t4@ew accounting principle 会计准则
\ wV ?QH accounting record 会计记录
tD])&0"( accounting report 会计报告
1-PFM- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W=4|ahk$ Accounting Society of China 中国会计学会
Lbu,V X accounting statement 会计报表
sI@kS ^ accounting system 会计制度；会计系统
OT#foP accounting transaction 会计事项；帐务交易
aZ}z/.b] accounting treatment 会计处理
(, $Lp0mB7 accounting year 会计年度
n +dRAIqB accretion 增值；添加
B R tT 7 accrual 应计项目；应累算数目
xLw[
aYy4 accrual basis 应计制；权责发生制
eNrwkV^ accrual basis accounting 应计制会计；权责发生制会计
c+jnQM' accrue 应累算；应计
i}>} %l| accrued benefit 应累算利益
Oyp)Wm;@ accrued charges 应计费用
}3R:7N`,| accrued cumulative preference share dividend 应累算的累积优先股股息
be'&tsZ9 accrued expenses 应累算费用
$it>*% accrued interest payable 应付利息；应计未付利息
g XB&Sgjo accrued interest receivable 应收利息；应计未收利息
Y{L|ja%9? accrued right 累算权益
10 *^ accruing profit 应累算的利润
QY$4D;M`g6 accumulated fiscal reserve 累积财政储备
^ ?T,>ZI accumulated profit 累积利润；滚存溢利
Q`Ug tL accumulated reserve 累积储备
P c v A/W accumulation of surplus income 累积收益盈余
u4 3-\=1$T acquired assets 既得资产
ihIRB9 acquisition 收购；购置；取得
=h}PL22 acquisition cost 购置成本
'>>@I~<\ acquisition expenses 购置费用
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B_i*l acquisition of 100% interest 收购全部股权
I bE Nq acquisition of control 取得控制权
w^/"j_p@ acquisition of fixed assets 购置固定资产
;h#CT#R2 acquisition of shell “买壳”
M \>5" ,0 acquisition price 收购价
M B,Z4 ^ act of God 天灾
df s1BV' acting partner 执事合伙人
Dm`gzGl active market 买卖活跃的市场；交投畅旺的市场；旺市
J=ot& % active partner 积极参与的合伙人
C12y_E8Un active trading 交投活跃
Hzc ^fC actual circulation 实际流通
jxnb<!|?H@ actual cost 实际成本
= %wBC; actual expenditure 实际开支；实际支出
o
Hrx$>W] actual income 实际入息；实际收入；实际收益
rH [Eh8j, actual market 现货市场
A{Q~@1 actual price 现货价；实际价格
#b{;)C fL actual profit 实际利润
g")pvK[e actual quotation 实盘；实际价位；实际报价
g'V,K\TG actual year basis 按实际年度计算
/
!A&z4;D actuals 实货
^7C,GaDsn actuarial investigation 精算调查
h3;RVtS actuarial principle 精算原则
Wl3fR[ @3Q actuarial report 精算师报告
OoR0>!x Z Actuarial Society of Hong Kong 香港精算学会
T4 }q%%7l actuarial valuation 精算师估值
%`:+A?zL actuary 精算师
KQ. cd]6 ad referendum agreement 暂定协议；有待覆核的协定
IFWP&20 ad valorem duty 从价税；按值征税
U 6 H@l# ad valorem duty system 从价税制
O9F#gO|! ad valorem fee 从价费
Y+"Gx;F> ad valorem tariff 从价关税
JDB Ni+t additional allowance 额外免税额
"`5BAv;u additional amount for unexpired risk 未过期风险的额外款额
]j< &
:_ additional assessable profit 补加应评税利润
m ,TYF additional assessment 补加评税
ooT~R2u additional commitment 额外承担
BO;LK-V additional commitment vote 额外承担拨款
{ 4b8s%:!4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<nn!9V\C additional dependent parent allowance 供养父母额外免税额
RQ[6svfP additional provision 额外拨款
e6^iakSd.L additional stamp duty 附加印花税
uB 35CRd additional tax 补加税罚款；补加税款
i%9xt1c_ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/f
-\
3 adjudged bankrupt 被裁定破产
JC4Z^/\. adjudicated bankrupt 裁定破产人
}C&kzJBEF adjudication fee 裁定费；评定印花税额手续费；评估契据费
+K[H! fD adjudication of bankruptcy 裁定破产；宣告破产
j(\jYH> adjudication of insolvency 裁定无力偿还债务
SL>0 _ adjusted actual 经调整的实数；调整后的实数
O)G^VD s adjusted current assets 经调整的流动资产；调整后的流动资产
Zh.[f+ l] adjusted figure 经调整的数字；调整后的数额
P3V }cGZ adjusted liabilities 经调整的负债；调整后的负债
}L|XZL_Jo# adjusted loss 经调整的亏损；调整后的亏损
S|ADu ]H( adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
(+0yZ7AZ adjusted profit 经调整的利润；调整后的利润
wGnFDkCNz adjusted surplus 经调整的盈余额；调整后的盈余额
0G/_"} @ adjusted value 经调整的价值；调整后的价值
Cg&cz]*q| adjustment 调整；修订；理算〔保险〕
-44''w?z adjustment centre 调剂中心
Le}-F {~`^ adjustment lag 调整过程的时间差距；调整时差
;]SP~kG adjustment mechanism 调整机制
#[Vk#BIiv8 adjustment of loss 亏损调整
+jX.::UPm adjustment process 调整过程；调整程序
l%$co07cX adjustment range 调整幅度
1fb!sbGD.k administered exchange rate 受管制汇率
`oo(\O7t= Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
w\ 7aAf3O administration expenses 行政费用
C@s;0-qL administration fee 手续费；行政费
d<4q%y'X{ administration in bankruptcy 破产管理
-AU!c^-o administration order 遗产管理令
9~WjCa*,& administrator 管理人；遗产管理人
+W9#^ administrator of the estate 遗产管理人
L\X 2Olfz1 admission of debt 债项承认书
-m>ng
E~ q admission of proof 接纳债权证明
qW:\6aEG advance 放贷款项；垫付款项；预支款项；预付款项
&sJ%ur+G advance account 暂支帐目；预付款帐户
d5 12Y[ R advance compensation 预付补偿金
z[ ml;? advance from shareholder 股东垫款
]Q0+1'yuK advance pending reimbursement 预支以待日后付还
p*]nCUs}n advanced economy 先进经济体系
w.\#!@kZ! advancement 预付；预付财产
4vR IJ}nQ advances warrant 垫款令
_D?`'zN advancing 贷出
Ie8jBf - adverse balance 逆差
fQOh% i9n5 adverse exchange 逆汇
:i:M7 }r advertisement addressed to shareholders 在报章刊登的致股东通告
IEW[VU) advice for collection 托收通知书
| WMq&-$D advice of drawing 提款通知书；汇票通知书
0^rDf
L advice of payment 付款通知
QAh6!<.;@ Advisory Committee [Securities and Futures Commission]
j #)K/` 谘询委员会〔证券及期货事务监察委员会〕
6@o *"4~Q Advisory Committee on Diversification 经济多元化谘询委员会
h ?%]uFJC affidavit 誓章；遗产申报誓章
Qcr-|?5L affidavit of no receipt 述明无收款的誓章
lVQy
{`Ns affiliate 联号；联营公司；附属公司
}Ii5[nRN affiliated company 附属公司；联号；联营公司
3F6=/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
C!}9[X!7@: affordability 负担能力
sj0{;>>%+N African Development Bank [AfDB] 非洲开发银行
'w5g s}1D after-acquired property 事后取得的财产
}H<87zH after-hours dealing 市后交易
|v%xOl after-tax profit 税后盈利；税后利润；税后溢利
o>Jr6: D( agency agreement 代理协议
r b@ {ir agency expenses 代理机构的开支
#q%V|A jq agency fee 代理费
",qJG]_ < Agency Law 《代理法》
9n[ovX 7n! agent 代理人；承销人
s0x;<si_ agent of company 公司代理人
w>ap8><4 agent's fee 代理人费；经纪费
!*l5%H aggregate 总计；总数；总体数字
Sx3R 2-!Z aggregate amount 总款额；总额
Z>zW83a aggregate assets and liabilities 总体资产与负债
G;3N"az aggregate at constant price 按固定价格计算的总体数字
OwM.N+ z#T aggregate demand 总需求
1W
+Q cK4k aggregate gross position 总持仓量
D/-$~u_o aggregate limit 总限额
c$HZvv aggregate of salaries tax 合计薪俸税
Td6"o&0A! aggregate performance 总体表现；总体业绩
Fz4g:8qdA aggregate supply 总体供应
KcQe1mT!+ aggregate surplus 总盈余
K-b'jP\ aggregate total 整体总额
-<tfbaA aggregate value 总值；合计价值
N^{+1u7 aggregated basis 合计基准
,HLgb}~ aggregated net chargeable income 合计应课税入息实额
_Y gvLz
% aggregation 合并计算；合计；总和
Fb{kql= aggregation of incomes of husband and wife 夫妇入息合并计算
E|fQbkfw aggregation of property 财产的总和
J<'I.KZ\z agio 差价；贴水
I2PFJXp_]n 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》
S*-/#j Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
hO@VYO 《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》
7D%}( pX Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
a yQB@2% 《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》
;K9rE3
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
oH|<(8efD 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.;xt{kK agreement for a settlement 授产协议
AH#eoKu agreement for assignment 转让协议
=whYo?cE( agreement for sale 售卖协议；买卖协议
l@zr1g) agreement for sale and purchase 买卖协议
u:0 M,Ye agreement for the payment of interest 支付利息协议
9G@
J#vsqr agreement for the repayment of money 还款协议
.j)f'<;% agreement of reinsurance 再保险协议
b: w {7 Agricultural Bank of China 中国农业银行
ZNEWUt{+;^ air passenger departure tax 飞机乘客离境税
~Z#jIG<?g Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
g/ict 2! airport tax 机场税
(n,!v) alcohol duty 酒精税
eBW=bK~[VP alienation 让与；让渡；转让
w_ hGWpm alimony 生活费；赡养费
7FiQTS B: All Ordinaries Index [AOI] 所有普通股指数
Tp7slKc0p all risks 全险；综合险
s;; "^5B. All Sales Record for Stock Market 《股票市场成交报告》
T $ )dc^ Allied Capital Resources Limited 新联财务有限公司
_v9P0W^.7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ZRd,V ~iz allocation letter 拨款信件
V@"Y"}4n4 allocation of fund 分配款项；预留款项
Z1gZn)7 allocation of profit 利润分配；溢利分配
Z/S7ei@56 allocation warrant 拨款令
VTt{ 0 ~ allotment 分配；配股
QP {V allotment notice 股份配售通知；配股通知
+=/FKzT< allotment of shares 股份分配
WI $MT6 allowable 可获宽免；免税的
, 9C~%c0Pw allowable business loss 可扣除的营业亏损
U- a+LS allowable expenses 可扣税的支出
hi30|^l- allowance 免税额；津贴；备抵；准备金
:nHa-N3 allowance for debts 债项的免税额
}H4Z726 allowance for depreciation by wear and tear 耗损折旧免税额
Rn-RMD{dh allowance for funeral expenses 殡殓费的免税额
LT3ViCZ -n allowance for inflation 为通货膨胀而预留的款项；通胀准备金
eaxp(VX?oy allowance for repairs and outgoings 修葺及支出方面的免税额
[*k 25N allowance to debtor 给债务人的津贴
*"pf3x6 alteration of capital 资本更改
+W6QtB6 alternate trustee 候补受托人
~X`_ g/5X amalgamation 合并
};: +0k/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
MZ{gU> K+ ambit of charges 征税范围；收费范围
_8U
5mW amended valuation 经修订的估值
u, R;=DNl American Commodities Exchange 美国商品交易所
=V@5W[bV American Express Bank Limited 美国运通银行
~ j`; $o American Stock Exchange 美国证券交易所
A # y,B amortization 摊销
;L gxL
Qy; amount due from banks 存放银行同业的款项
s r&hQ amount due from banks abroad 存放海外银行同业的款项
f;nO$h[Qb amount due from holding companies 控股公司欠款
kT+Idu amount due from local banks 存放本港银行同业的款项
X. = % amount due to banks 银行同业的存款
Ae0jfTv amount due to banks abroad 海外银行同业的存款
mQ@A3/= ` amount due to holding companies 控股公司存款
uP-I7l0i1 amount due to local banks 本港银行同业的存款
v{Rj ,Ou amount due to outport banks 外埠银行同业的存款
o"Dk`L2 amount for note issue 发行纸币的款额
!4(X9}a amount of bond 担保契据的款额
4[ 7) $ amount of consideration 代价款额
K6=i\ amount of contribution 供款数额
{v,O amount of indebtedness 负债款额
ue5C
] amount of principal of the loan 贷款本金额
Y|NANjEAfm amount of rates chargeable 应征差饷数额
H 40~i =. amount of share capital 股本额
7( &\)qf=n amount of sums assured 承保款额
5V U
5kiCt amount of variation 变动幅度
^rmcyy8;g amount of vote 拨款数额
?J <V-,i amount payable 应付款额
:q.g#:1s amount receivable 应收款额
l1&NU'WW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
;w/|5 ;{A; analysis 分析
NT^m.o~4 ancillary risk 附属风险
LB1AjN J annual account 周年帐目；周年帐目报表；年度决算；年结
YQ&W w|xe annual accounting date 年结日期
5p. vo"7 annual allowance 每年免税额；年积金；年度津贴；年津
KZ"&c~[ annual balance 年度余额
<QUjhWxDb annual disposable income 每年可动用收入
+ti_?gfx annual estimates 周年预算
}W:Rg}v annual fee 年费
H+oQ
L(i|_ annual general meeting 周年大会
t4RI%m\ annual growth rate 年增率；每年增长率
^4WNP annual long-term supplement 长期个案每年补助金
{!lC$ SlJ annual pensionable emolument 可供计算退休金的年薪
:/c40:[ annual report 年报
ZB)`*z>* Annual Report on the Consumer Price Index 《消费物价指数年报》
k_E
Jg;( annual return 周年报表；周年申报表；每年报税表格
pQGlg[i2/ Annual Return Rules 《周年报表规则》
f(^? PGO annual review of consumer prices 每年消费物价回顾
4 pin\ZS:C annual roll-forward basis 逐年延展方式
29xm66
annual salary 年薪
x.+ r.cAXH annual statement 年度报表；年度决算表
tJ{3Z}K 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
[O"9OW'2!B annuitant 年金受益人
k//l~A9m annuity 年金
X7cqAi annuity contract 年金合约
<}G*/ z?/ annuity on human life 人寿年金
0%Y8M` ~s7 antecedent debt 先前的债项
fd {75J5% ante-dated cheque 倒填日期支票
K/Q%tr1W0 anticipated expenditure 预期开支
UP18?uM anticipated net profit 预期纯利
T\(w} anticipated revenue 预期收入
jvI!BZ anti-inflation measure 反通货膨胀措施
M@k8 ;_5 anti-inflationary stance 反通货膨胀立场
l@
amAusE apparent deficit 表面赤字
&tNnW apparent financial solvency 表面偿债能力
) Vn(J#s apparent partner 表面合伙人
}de {- application for personal assessment 个人入息课税申请书
4jOq.j application of fund 资金应用
X 5.%e&`
application to release as liquidator and to destruct the books of accounts and documents
9h Jlc 申请免除清盘人职务及毁灭帐簿与文件
hu ]l{TXi appointed actuary 委任精算师
1BA/ $8G appointed auditor 委任核数师；委任审计师
- x~4@~ appointed trustee 委任的受托人
W E-cq1) appointer 委任人
kB2]Z} apportioned pro rata 按比例分摊
P}2i[m.*, apportionment 分配；分摊
3 #8bG( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
f: j9ze apportionment formula 分摊方程式
G^G= .9O apportionment of estate duty 遗产税的分摊
)p$a1\ ~m appraisal 估价；评估
I@$ cw3 appreciable growth 可观增长
'7oWN,- appreciable impact 显着影响
yHXQCWY{8; appreciable increase 可观增长
n=z=%T6 appreciation 增值；升值
Ft<6`C appreciation against other currencies 相对其他货币升值
%4=r .9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
U<YP@?w appreciation tax 增值税
\aEarIX#* appropriation 拨款；拨用；拨付
AHo 4%
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?M} W ;Z Appropriation Bill 拨款法案
jkVX>*.|oy appropriation-in-aid system 补助拨款办法
K &Sz8# + approved assets 核准资产
Q7!";ol2 approved basket stock 认可一篮子证券
1}7Q2Ad w approved budget 核准预算
8_d>=*( approved charitable donation 认可慈善捐款
dR9[K4`p/ approved charitable institution 认可慈善机构
m]7oTmS approved currency 核准货币；认可货币
#FZoi:'Q approved estimates 核准预算
4x2
;@Pd approved estimates of expenditure 核准开支预算
!08\w@ approved overseas insurer 核准海外保险人
T 5AoBUw approved overseas trust company 核准海外信托公司
KW&vX%i(. approved pooled investment fund 核准汇集投资基金
Z[, A>tJ approved provident fund scheme 认可公积金计划
kBRy(?Mft& approved provision 核准拨款
j>}<FW-N approved redeemable share 核准可赎回股份
6h5,XcO4 approved regional stock 认可地区性证券
0b)q,]l] approved retirement scheme 认可退休金计划
{:63 % j approved subordinated loan 核准附属贷款
iI]E%H} arbitrage 套戥；套汇；套利
?o D]J arbitrageur 套戥者；套汇者
5x2m ]u arbitrary amount 临时款项
N!{wa PbPi arrangement 措施；安排；协定
,\DSi&T arrears 欠款
!,(6uO% arrears of pay 欠付薪酬
8mmHefZ}2! arrears of revenue 逾期未收税款；逾期未收的帐项
h1(GzL%i_ articles of association 组织章程；组织细则；组织章程细则
+o4W8f=Ga Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
fz[-pJ5[ ascertainment of profit 确定利润
_Nx#)(x "Asia Clear" “亚洲结算系统”
o^\L41x3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,rU>)X Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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z f d Asian Development Fund [ADF] 亚洲发展基金
U2 DE zr Asian dollar bond 亚洲美元债券
,S%DHT Asian dollar market 亚洲美元市场
vNA~EV02 Asian dollar rate 亚洲美元利率
,&q
Q[i Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"!AbH<M;@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Ec/-f `8 asked price 沽盘；喊价；索价；卖方报价
mu>L9Z~(L_ assessable income 应评税入息
i?+>,r@\p assessable loss 应评税亏损
A*a:#'"*N assessable profit 应评税利润
>!g W]{ assessable value 应评税值
wn&5Ul9Elb assessed profit 估定利润
UNC%<= assessed value 经评估价值
b~u53 assessment 评税；评定；估价；评税单
Qp5YS assessment number 评税编号；估价编号
j1sgvh]D assessment of additional tax 补加税评税
[b?[LK}. assessment of performance 业绩评估；实绩评价
ImG7 E
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jgyXb5GY asset price bubbles 资产价格泡沫
skeXsls asset-backed securities 具资产保证的证券
H!81Pq~ assets accretion 资产增值
V 49[ XX assets and liabilities 资产与负债
,K-?M5 (n9 assets betterment statement 资产递增表；资产改进表
B7u4e8(E* assets lending 实物放款；有抵押贷款
t*Xo@KA assets of the company passing on the death 死者去世时转移的公司资产
q=J8 SvSRl assets pledged as security for liabilities 用作负债抵押的资产
M, R**z assets portfolio 资产投资组合
? kBX:(g assets price 资产价格
~snYf7 assets quality 资产质素
]iHSUP assets realization 资产变现
=9 ;2(<A assets refinancing arrangement 资产再集资安排
Yo^9Y@WDW assets securitization 资产证券化
fhp+Ep!0Y assets situated outside Hong Kong 在香港以外地方的资产
VmbfwHRWb assets stripping 削减资产；拆卖资产
b;~?a#Z} assets value 资产值
m +LP5S assignee 承让人
#$ ?!P1 assignment 转让；转让书；转让契
v yXL F'L assignment of interest 权益转让
Tg;1;XM% assignment of letters patent and trade mark 专利证书及商标转让
GX@=b6#- assignment of property 物业转让；物业转让书
H2iC? cSR assignment right 转让权
7K `Z<v&* assignor 转让人
_enS_R associate 有联系的人；有关连人士；相联者；合伙人；联系人
gc"A Tc Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ebTwU]Nb associate member 附属会员
UVlXDebl associated body corporate 相联法人团体
ySP%i6!au associated company 相联公司；联属公司
w dp d` associated corporation 相联法团
ZR |n\. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
f8 vWN 公认会计师公会〔英国〕
c_Fz?R+f?K Association of Futures Exchange Brokers 香港期货经纪协会
}P(<]UF Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0/~20 KD{s association of underwriters 承保人组织
6qYK"^+xu assumption of control 接管
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>z l assurance 担保；保险；转易；转易书
s<b(@L 1 assurance of interest 权益的转易
YX,xC-37y at 19XX price 按一九ＸＸ年价格计算
<%ZlJ_cM at a discount 按赔价计算；按贴水价格计算；打折扣
C%T$l8$ at a premium 按溢价计算；按升水价格计算
\*i[m&3;q at call 通知付款；按通知
ZhnRsn9 at constant market price 按固定市价计算
FrL
;1zt at constant price 按固定价格计算
# _9Jam%M at cost 按成本计算
9X ^D( at current market price 按当时市价计算；按现时市价计算
{Hr
P;) at current price 按当时价格计算；按现时价格计算
5y8ajae: at factor cost 按要素成本计算；按生产要素成本计算
e00s*LdC at money-of-the-day price 按付款当日价格计算
gg+!e#-X at or better 按指定或较佳价位〔买卖指令〕
DMpNm F > at par 按面值计算；平价
FXO{i:Zo at sight 见票即付
c[z aYcbl at the close 按收市盘
&$<7]a\dM at the opening 按开市盘
rd
hM#? attestation 见证；见证条款
K=Y{iHn at-the-money option 平价期权
~H\1dCW attorney 受权人；受托代表人
'j oE-{ attornment 新拥有人承认书
{+ @M! attributable profit 可归属利润
/`H{ n$ attributable share value 可归属股份价值
G}N T[ Auckland Stock Exchange 奥克兰证券交易所
bQBYz vd auction 拍卖
y h{Wuz=T auctioneer 拍卖商
3 +tr_psH audit 审计；核数
-l i71. M Audit Commission 审计署
9Lp[y%{GP Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
T.B} k`$ 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〕
*R8qnvE\() audit review 帐目审查
Ks F kC= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<c Ng_ZZ;8 audited account 审计帐目；经审计的帐目
gVU&Yl~/^ audited annual account 经审计的周年帐目
iD`> Bt7gD audited balance sheet 经审计的资产负债表
,.-85isco auditor 核数师；核数主任；审计师
jB -wJNP/ auditor's certificate 核数师证明书；审计师证明书
}$D{YHF auditor's report 核数师报告；审计师报告
P d)<Iw^< Aussie bond 澳元债券
-$@4e|e%a austerity budget 紧缩预算
W;y ,X s Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
qyt H<UB Australia All Ordinaries Index 澳洲所有普通股票指数
z3|)WS^ Australian Dollar [AUD] 澳元
eW.[M ?, Australian Options Market 澳大利亚期权市场
{q^?Rw Australian Securities Commission 澳洲证券事务监察委员会
\rPT7\ZA Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_^Yav.A= Australian Stock Exchange 澳大利亚证券交易所
y -
Ge"mY Austrian Schilling [ATS] 奥地利先令
_ ;8+L\ authentication 认证；鉴证
o:nh3K/YJ authority to purchase 委托购买证；委购书
$,DX^I%! authorization 认可；核准；授权；授权书
UukHz}(E authorization by direction 指示授权
\r^*4P,, authorization by instruction 指令授权
C$#X6Q!, authorization by warrant 令状授权
01AzM)U3"m authorization of unit trust 单位信托的认可
O}cg1Q8p authorized agent 指定代理人
BzyzOtBp3L authorized capital 法定资本
0$e]?]X6 authorized clerk 出市员
;y%C\YB# authorized dealer 认可交易商
HS[N]'dc authorized financial institution 认可财务机构
t] PO4GA authorized fund 认可基金
uU#7SX(uu authorized fund house 获授权的基金公司；认可基金公司
]CZ&JL authorized institution 认可机构
?KF.v1w7 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{H$m1=S authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
GFmVR2z_+ authorized insurer 获授权保险人；获认可承保人
w 7Y>B`wm? authorized investment 特准投资项目
97~*Z|#<+ authorized person 获授权人
.>bvI1 authorized representative 获授权代表
s\# eD0| authorized share capital 法定股本
1h0cId8d automated quotation system 自动报价系统
F2k)hG*|{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+'fdAc:5', 自动交易系统〔香港期货交易所有限公司〕
3G9AS#-C automatic adjustment mechanism 自动调整机制
7.DAwx.HYK automatic adjustment system 自动调整系统
~n $e Automatic Clearing House 自动票据交换所
f[$9k}. automatic exchange rates accumulation system 自动化汇率累集系统
n] ]!:jFC Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;zZGV4Qc~ automatic teller machine [ATM] 自动柜员机
{<}kqn83sT autopay 自动转帐
Ow7}&\;^- available assets 可用资产
UB&)U\hn available fiscal reserve 现存财政储备
(y;8izp9! available profit 可用利润
2O~I.(9( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
XkJzt average 平均；平均数；海损
qGgqAF#B average basic salary 平均基本薪金
l:
X]$2; average consumer expenditure 平均消费开支；一般消费开支
u%`4;|tI
average cost 平均成本
8E9W\@\ average cost of land production 增辟土地平均成本
2 (Ez
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=|G l average daily wage rate 平均每日工资率
glvt umv average expenditure pattern 平均开支模式
#6 yi average growth rate 平均增长率
{2,OK=XM| average net fixed assets 固定资产平均净值
a|\ZC\(xI average of relatives 相对价格平均数
p"XQ JUuD average price 平均价格
.Lc<1s average propensity to consume 平均消费倾向；一般消费倾向
i'}Z>g5D average propensity to save 平均储蓄倾向；一般储蓄倾向
(HZzA7eph average rate 平均率
V3]"ROH average revenue 平均收入；平均收益
C)Ez>~Z average stock 平均库存；平均存货
? [K \X average yearly rent 平均年租
USrg,A avoidance of double taxation 避免双重课税
QA3q9,C"
avoidance of tax 避税
