A:
tN1xZW: A share Ａ股；甲类股份
X%rsa7H3J abatement of tax 减税；减扣免税额
!YVGT
< ABN AMRO Bank N.V. 荷兰银行
}5]2tH${ above-the-line expenditure 线上项目支出；经常预算支出
uEui{_2$ above-the-line receipt 线上项目收入；经常预算收入
{$xt.< ABSA Asia Limited 南非联合亚洲有限公司
NXHe;G absolute change 绝对数值变更
u8Ak2:
absolute expenditure 实际开支
\ ` U=pZJ absolute guideline figure 绝对准则数字
q/#p ol absolute interest 绝对权益
J:Id t}@z absolute order of discharge 绝对破产解除令
/nWBo l, absolute profit margin 绝对利润幅度
SUC' o" absolute value 实值；绝对值
fvBL? x absolutely vested interest 绝对既得权益
f"R S,] absorbed cost 已吸收成本；已分摊成本
4..M *U absorption 吸收；分摊；合并
[JVEKc ym absorption rate 吸收率；摊配率；分摊率
!*e1F9k ACB Finance Limited 亚洲商业财务有限公司
c 4V%>A acceptable form of reciprocity 合理的互惠条件
i z%wozf acceptable rate 适当利率；适当汇率
cXod43 acceptance agreement 承兑协议
\)`OEGdOR\ acceptance for honour 参加承兑
ko {7^]gR acceptor 承兑人；接受人；受票人
U[EZ, 7n8 acceptor for honour 参加承兑人
YN}vAFR` accident insurance 意外保险
1Eh6ti Accident Insurance Association of Hong Kong 香港意外保险公会
Y?v{V>;*A accident insurance scheme 意外保险计划
8AQ__&nT accident year basis 意外年度基准
wQ9?Z.-$ accommodation 通融；贷款
nq5qUErew accommodation bill 通融票据；空头票据
6^ e}^~| accommodation party 汇票代发人
10d.&vNw account balance 帐户余额；帐户结余
IhjZ{oV/@ account book 帐簿
XY^]nm-{I account collected in advance 预收款项
35%\"Y? account current book 往来帐簿
)_olJCdaP^ account of after-acquired property 事后取得的财产报告
BIh^b?:zU account of defaulter 拖欠帐目
Mz 6PH)e; account payable 应付帐款
`Kbf]"4q account payee only [A/C payee only] 只可转帐；存入收款人帐户
8+@j %l j account receivable 应收帐款
hQ ? zc_ 3 account receivable report 应收帐款报表
fSF_O}kLp account statement 结单；帐单；会计财务报表
gY&WH9sp?9 account title 帐户名称；会计科目
s[bQO1g;* accountant's report 会计师报告
\IaUsx"#o{ Accountant's Report Rules 会计师报告规则
I%:\"g "c accounting and auditing procedure 会计与审计程序；会计与核数程序
U#Wg" W{ Accounting Arrangements 《会计安排》
WZM accounting basis 会计基础
UR~ s\m accounting by Official Receiver 破产管理署署长呈交的帐目
ub ;:"ns} Accounting Circular 《会计通告》
NHiac(&* accounting class 会计类别
p""\uG' accounting date 记帐日期；会计结算日期
+"1fr
accounting for money 款项核算
.XT]\'vW Accounting Officer 会计主任
-v! ; accounting period 会计报告期；会计期
gA }?X accounting policy 会计政策；会计方针
zfw =U
\ accounting practice 会计惯例
qV0GpVJZU? accounting principle 会计准则
wx o*\WLe accounting record 会计记录
MY}/ h@ accounting report 会计报告
A{ p _I< Accounting Services Branch [Treasury] 会计事务部〔库务署〕
I(H9 -!& Accounting Society of China 中国会计学会
Z4oD6k5oc accounting statement 会计报表
+rJDDIb accounting system 会计制度；会计系统
:s*t \09V7 accounting transaction 会计事项；帐务交易
K7R!E,oPg accounting treatment 会计处理
o3$dl`' accounting year 会计年度
I0*N
"07n accretion 增值；添加
X-*LA*xbN accrual 应计项目；应累算数目
fjC FJ_ accrual basis 应计制；权责发生制
d$^ @$E2 f accrual basis accounting 应计制会计；权责发生制会计
y*
:C~ accrue 应累算；应计
V |G*9^Y accrued benefit 应累算利益
3rB ID accrued charges 应计费用
<JIqkGeAi accrued cumulative preference share dividend 应累算的累积优先股股息
$R%tD.d3 accrued expenses 应累算费用
6of9lO: accrued interest payable 应付利息；应计未付利息
S!rVq ,| d accrued interest receivable 应收利息；应计未收利息
,BFw-A accrued right 累算权益
sJ{r+wY accruing profit 应累算的利润
8<Pi}RH accumulated fiscal reserve 累积财政储备
~b @"ir+g4 accumulated profit 累积利润；滚存溢利
Z((e-T#, accumulated reserve 累积储备
5"y)<VLJX accumulation of surplus income 累积收益盈余
A4g,) acquired assets 既得资产
gO{$p q} acquisition 收购；购置；取得
cJf&R^[T acquisition cost 购置成本
)t((x acquisition expenses 购置费用
l9e=dV:pH acquisition of 100% interest 收购全部股权
9k \M<jA acquisition of control 取得控制权
* cZ 7? acquisition of fixed assets 购置固定资产
M@JW/~ p ' acquisition of shell “买壳”
nDcH;_<;9a acquisition price 收购价
h$mGaw vZ~ act of God 天灾
PhAD: A acting partner 执事合伙人
{#~A `crO active market 买卖活跃的市场；交投畅旺的市场；旺市
-<L5; active partner 积极参与的合伙人
wrc1N?[bn active trading 交投活跃
8 "TlWHF` actual circulation 实际流通
jn`5{ ]D actual cost 实际成本
W[sQ_Z1C actual expenditure 实际开支；实际支出
z%BX^b$Hj actual income 实际入息；实际收入；实际收益
E@E P9X
> actual market 现货市场
&c} 2[= actual price 现货价；实际价格
PjofW%7F actual profit 实际利润
I@5$ <SN actual quotation 实盘；实际价位；实际报价
YC$>D? FW actual year basis 按实际年度计算
K4 -_a{)/ actuals 实货
(|#%omLL actuarial investigation 精算调查
MV w.Fl actuarial principle 精算原则
R13V }yL actuarial report 精算师报告
U&43/;<, Actuarial Society of Hong Kong 香港精算学会
X"vDFE`? actuarial valuation 精算师估值
5 `@yX[G actuary 精算师
3,EtyJ3[Bh ad referendum agreement 暂定协议；有待覆核的协定
f:t j
ad valorem duty 从价税；按值征税
]TJ258 P} ad valorem duty system 从价税制
1;PI%++ ad valorem fee 从价费
97 ,Y q3 ad valorem tariff 从价关税
;O|u`fAqT additional allowance 额外免税额
Rn`DUYg additional amount for unexpired risk 未过期风险的额外款额
9R">l5u additional assessable profit 补加应评税利润
4 L
5$=V additional assessment 补加评税
JP( 0/?Q additional commitment 额外承担
| #b/E A9 additional commitment vote 额外承担拨款
qQIX:HWDKZ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8) M WC: additional dependent parent allowance 供养父母额外免税额
!@*= b1 additional provision 额外拨款
{6%-/$LX additional stamp duty 附加印花税
scTt53v^ additional tax 补加税罚款；补加税款
kGL3*x Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Z
+O< IF% adjudged bankrupt 被裁定破产
|tU wlc> adjudicated bankrupt 裁定破产人
w+Gav4 adjudication fee 裁定费；评定印花税额手续费；评估契据费
2R
^6L@fw adjudication of bankruptcy 裁定破产；宣告破产
_0ZU I^# adjudication of insolvency 裁定无力偿还债务
k)[c!\a[i adjusted actual 经调整的实数；调整后的实数
R<vbhB/l U adjusted current assets 经调整的流动资产；调整后的流动资产
GHo
mk##0E adjusted figure 经调整的数字；调整后的数额
u/Nc X adjusted liabilities 经调整的负债；调整后的负债
B~M6l7^? adjusted loss 经调整的亏损；调整后的亏损
of
GoaH*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
g[HuIn/ adjusted profit 经调整的利润；调整后的利润
^go3F{; 4i adjusted surplus 经调整的盈余额；调整后的盈余额
oad /xbp@/ adjusted value 经调整的价值；调整后的价值
$e{[fm x adjustment 调整；修订；理算〔保险〕
7G7"Zule*j adjustment centre 调剂中心
8F'm#0 adjustment lag 调整过程的时间差距；调整时差
s}yN_D+V adjustment mechanism 调整机制
TA8 adjustment of loss 亏损调整
O O XP1L adjustment process 调整过程；调整程序
-% Ce adjustment range 调整幅度
,b5vnW\ administered exchange rate 受管制汇率
N7KG_o% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(^B=> administration expenses 行政费用
?>I administration fee 手续费；行政费
V6h8+|hK administration in bankruptcy 破产管理
ks
%arm& administration order 遗产管理令
r:Q=6j, administrator 管理人；遗产管理人
3.g 4X?=zd administrator of the estate 遗产管理人
$dWYu"2C D admission of debt 债项承认书
~;YkR'q0_ admission of proof 接纳债权证明
kBnb9'.A1 advance 放贷款项；垫付款项；预支款项；预付款项
Rlm28 advance account 暂支帐目；预付款帐户
8H T3C\$s advance compensation 预付补偿金
+F%tBUY{< advance from shareholder 股东垫款
Ct zW do. advance pending reimbursement 预支以待日后付还
.JJ50p advanced economy 先进经济体系
"zz b`T[8 advancement 预付；预付财产
~=t9-AF- advances warrant 垫款令
hs:iyr] @9 advancing 贷出
ie>mOsz adverse balance 逆差
8J- ?bo adverse exchange 逆汇
Z6Z/Y()4Tl advertisement addressed to shareholders 在报章刊登的致股东通告
xP;>p|
M advice for collection 托收通知书
s?&S<k-=fr advice of drawing 提款通知书；汇票通知书
(_+ux1h6^ advice of payment 付款通知
[d-Y1 Advisory Committee [Securities and Futures Commission]
R=$}uDFmW 谘询委员会〔证券及期货事务监察委员会〕
$9xp@8b\_ Advisory Committee on Diversification 经济多元化谘询委员会
e. #,9 affidavit 誓章；遗产申报誓章
(d* | |" affidavit of no receipt 述明无收款的誓章
QC&,C}t, affiliate 联号；联营公司；附属公司
WS?Y8~+{5 affiliated company 附属公司；联号；联营公司
k*C[-5&# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*UXa.kT@ affordability 负担能力
\PFj w9s African Development Bank [AfDB] 非洲开发银行
,H<nNBv 3M after-acquired property 事后取得的财产
9 g- 8u+& after-hours dealing 市后交易
.u=|h3& after-tax profit 税后盈利；税后利润；税后溢利
"` %UC# agency agreement 代理协议
hN\sC9a 1 agency expenses 代理机构的开支
dTlEEgR agency fee 代理费
jxt]Z3a ~0 Agency Law 《代理法》
{*r!oD!' agent 代理人；承销人
T| j=,2_ agent of company 公司代理人
=vriraV" agent's fee 代理人费；经纪费
q_L. Sy|) aggregate 总计；总数；总体数字
!R#PJH/TM aggregate amount 总款额；总额
sIl&\g<b aggregate assets and liabilities 总体资产与负债
] 2ycJ >w aggregate at constant price 按固定价格计算的总体数字
4L4u< aggregate demand 总需求
#XqiXM~^R aggregate gross position 总持仓量
l Ft&cy2 aggregate limit 总限额
tp }Bz&V aggregate of salaries tax 合计薪俸税
wlslG^^(! aggregate performance 总体表现；总体业绩
F g'{K%t4 aggregate supply 总体供应
)vg@Kc26 aggregate surplus 总盈余
P lT_]p aggregate total 整体总额
\OWxf[ aggregate value 总值；合计价值
Lxv_{~I* aggregated basis 合计基准
tw.z5 aggregated net chargeable income 合计应课税入息实额
Uye o0B " aggregation 合并计算；合计；总和
wuX H' aggregation of incomes of husband and wife 夫妇入息合并计算
%da-/[ aggregation of property 财产的总和
zwP*7u$CH agio 差价；贴水
\%%M >4c 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》
; XlCd[J< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
s Jl> evw 《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》
Z:V< P,N Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$
9E"{6;@ 《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》
h x/A215L Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
b^()[4M; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
PL!dkaD^y> agreement for a settlement 授产协议
=4U$9jo!; agreement for assignment 转让协议
,JTyOBB<I agreement for sale 售卖协议；买卖协议
"A5z!6T{ agreement for sale and purchase 买卖协议
L'"c;FF02i agreement for the payment of interest 支付利息协议
x&m(h1h agreement for the repayment of money 还款协议
$(08!U
agreement of reinsurance 再保险协议
mv`b3 $ Agricultural Bank of China 中国农业银行
nPl,qcyY air passenger departure tax 飞机乘客离境税
?P#\ CW Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%|f@WxNrU airport tax 机场税
~x@V"rxGw alcohol duty 酒精税
F[F
NtZ alienation 让与；让渡；转让
0;*[} M]Z alimony 生活费；赡养费
/q7$"wP All Ordinaries Index [AOI] 所有普通股指数
>?G!>kw all risks 全险；综合险
ljz=u;O) All Sales Record for Stock Market 《股票市场成交报告》
EU'rdG*t/R Allied Capital Resources Limited 新联财务有限公司
k)y<iHR_o all-items index [Consumer Price Index] 总指数〔消费物价指数〕
A1z<2.R allocation letter 拨款信件
Y$j !-l5z allocation of fund 分配款项；预留款项
hewc5vrL allocation of profit 利润分配；溢利分配
0m\( @2E allocation warrant 拨款令
m`Z.xIA 7; allotment 分配；配股
g:p` .KuB allotment notice 股份配售通知；配股通知
+JXn allotment of shares 股份分配
A_2lG!!
6 allowable 可获宽免；免税的
v ;}M Hl allowable business loss 可扣除的营业亏损
CP$ ,fj allowable expenses 可扣税的支出
~3-+~y=o~ allowance 免税额；津贴；备抵；准备金
?[WUi x; allowance for debts 债项的免税额
-yu $Mm allowance for depreciation by wear and tear 耗损折旧免税额
s&wm^ R allowance for funeral expenses 殡殓费的免税额
hAP2DeT$ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
)| 5mW allowance for repairs and outgoings 修葺及支出方面的免税额
=KD[#au6a allowance to debtor 给债务人的津贴
t#-4edB, alteration of capital 资本更改
+Q[SddI alternate trustee 候补受托人
M-F{I%Vx amalgamation 合并
:6m"}8*q8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
AI, E9 ambit of charges 征税范围；收费范围
30 0[2}Y] amended valuation 经修订的估值
9+.3GRt7 American Commodities Exchange 美国商品交易所
/c4$m3?] American Express Bank Limited 美国运通银行
p!<P Rms@ American Stock Exchange 美国证券交易所
)oM%
N amortization 摊销
uaCI2I amount due from banks 存放银行同业的款项
) :Px`] 5 amount due from banks abroad 存放海外银行同业的款项
&XXr5ne~C amount due from holding companies 控股公司欠款
L&]{GNw amount due from local banks 存放本港银行同业的款项
Imyw-8/; amount due to banks 银行同业的存款
8|+@A1)&4 amount due to banks abroad 海外银行同业的存款
LA(/UA3Izd amount due to holding companies 控股公司存款
kK0zb{ amount due to local banks 本港银行同业的存款
9'|_1Q.b^ amount due to outport banks 外埠银行同业的存款
J%!vhQ amount for note issue 发行纸币的款额
9J<vkxG9` amount of bond 担保契据的款额
jx Yze/I amount of consideration 代价款额
/R6\_oM amount of contribution 供款数额
gl2l%]=\' amount of indebtedness 负债款额
e<~bD F H amount of principal of the loan 贷款本金额
OF; "%IW~} amount of rates chargeable 应征差饷数额
&0d5".|s amount of share capital 股本额
T)e Uo amount of sums assured 承保款额
aqQ
U7 amount of variation 变动幅度
fj9&J[ amount of vote 拨款数额
bz [?M } amount payable 应付款额
BgB 0 amount receivable 应收款额
[ g=4'4EZc Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8M BY3F analysis 分析
wARd^Iw ancillary risk 附属风险
Kv#Q$$)r annual account 周年帐目；周年帐目报表；年度决算；年结
`nc=@" 1 annual accounting date 年结日期
n*#HokX annual allowance 每年免税额；年积金；年度津贴；年津
_U,Hi?b"$} annual balance 年度余额
t+,2 p|B annual disposable income 每年可动用收入
0a,B&o1 annual estimates 周年预算
UA4M tTp` annual fee 年费
9tmnx')_ annual general meeting 周年大会
GK3 cQw annual growth rate 年增率；每年增长率
:01 B)~^ annual long-term supplement 长期个案每年补助金
@Yw42`> !s annual pensionable emolument 可供计算退休金的年薪
azRp4~2? annual report 年报
>]Dn,* R Annual Report on the Consumer Price Index 《消费物价指数年报》
BXytAz3 annual return 周年报表；周年申报表；每年报税表格
/NuO>kQa Annual Return Rules 《周年报表规则》
k?
,/om1 annual review of consumer prices 每年消费物价回顾
U_UN& /f annual roll-forward basis 逐年延展方式
3 [O+wVv annual salary 年薪
f/m0,EERk annual statement 年度报表；年度决算表
uw@-.N^ 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
fEGnI\ annuitant 年金受益人
Tv|i CYB? annuity 年金
{T0Au{88H annuity contract 年金合约
lj+&3<E annuity on human life 人寿年金
'HL.W]( antecedent debt 先前的债项
$wl_ ante-dated cheque 倒填日期支票
)t2 eg1a: anticipated expenditure 预期开支
c;n\HYk anticipated net profit 预期纯利
Lg-!,Y
anticipated revenue 预期收入
Q*e\I8R} anti-inflation measure 反通货膨胀措施
dkQP.Tj$i anti-inflationary stance 反通货膨胀立场
xl c2,L;i apparent deficit 表面赤字
O6">Io5 apparent financial solvency 表面偿债能力
:1 v.Jk apparent partner 表面合伙人
A3J=,aRI_v application for personal assessment 个人入息课税申请书
)vY )Mg application of fund 资金应用
/
w[Tu application to release as liquidator and to destruct the books of accounts and documents
yEkwdx5!( 申请免除清盘人职务及毁灭帐簿与文件
^pqJz^PO. appointed actuary 委任精算师
Q4g69IE appointed auditor 委任核数师；委任审计师
Y+0GJuBf appointed trustee 委任的受托人
hANe$10=H appointer 委任人
vVjk9_Ul apportioned pro rata 按比例分摊
SXNde@%
{ apportionment 分配；分摊
1`~.!yd8( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[ 88PCA: apportionment formula 分摊方程式
EbJc%%c apportionment of estate duty 遗产税的分摊
XXXQA Y-,C appraisal 估价；评估
vu:] [2"0 appreciable growth 可观增长
m.lzkS]P appreciable impact 显着影响
"}S6a?]V appreciable increase 可观增长
!' ; ;q appreciation 增值；升值
( yB]$ appreciation against other currencies 相对其他货币升值
Q n;,OB k appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\]3[Xw -$ appreciation tax 增值税
O]oH}#5b appropriation 拨款；拨用；拨付
N]F}Z#h appropriation account 拨款帐目
ku#WQL Appropriation Bill 拨款法案
M5N #xgR appropriation-in-aid system 补助拨款办法
m@",Zr `f= approved assets 核准资产
HzsQ`M4cA approved basket stock 认可一篮子证券
gIKQip< approved budget 核准预算
3MDs?qx>s approved charitable donation 认可慈善捐款
P]2V~I/X approved charitable institution 认可慈善机构
&#!1
Y[e^ approved currency 核准货币；认可货币
a/[)A _- approved estimates 核准预算
l; B approved estimates of expenditure 核准开支预算
`(E$-m-~jH approved overseas insurer 核准海外保险人
bzECNi5^ approved overseas trust company 核准海外信托公司
=}Yz[-I approved pooled investment fund 核准汇集投资基金
O<MO2U+^x approved provident fund scheme 认可公积金计划
Y<_;8%S approved provision 核准拨款
zu
7Fq ]zD approved redeemable share 核准可赎回股份
k[y^7, r approved regional stock 认可地区性证券
xrv 0% approved retirement scheme 认可退休金计划
X, }(MW approved subordinated loan 核准附属贷款
hUEA)c arbitrage 套戥；套汇；套利
jVqpokWH arbitrageur 套戥者；套汇者
+fQJ#?N2n arbitrary amount 临时款项
/. >%IcK
arrangement 措施；安排；协定
ZzxWKIE'c arrears 欠款
1jpf t3 *x arrears of pay 欠付薪酬
gJ^taUE arrears of revenue 逾期未收税款；逾期未收的帐项
*JZ lG%z articles of association 组织章程；组织细则；组织章程细则
Vd'=Fe;eB Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
s@ 6Jz\<E ascertainment of profit 确定利润
\m=k~Cf:f "Asia Clear" “亚洲结算系统”
]Qe"S>,?` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Of}C. N 8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
m ^w{:\p Asian Development Fund [ADF] 亚洲发展基金
$oPc,zS-gL Asian dollar bond 亚洲美元债券
}T}xVd0 Asian dollar market 亚洲美元市场
t/ l<X]o Asian dollar rate 亚洲美元利率
lNT bd"}$: Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
R \]C;@J< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"]\3t;IT asked price 沽盘；喊价；索价；卖方报价
Rr}m(e= assessable income 应评税入息
X8wtdd]64 assessable loss 应评税亏损
D
,[yx=' assessable profit 应评税利润
uQ7lC~ assessable value 应评税值
nYe:$t3F= assessed profit 估定利润
9Q'[>P=1 assessed value 经评估价值
p1W6 s0L assessment 评税；评定；估价；评税单
)KGz -!1c assessment number 评税编号；估价编号
1 MmEP assessment of additional tax 补加税评税
Qj$w7*U assessment of performance 业绩评估；实绩评价
*,~L_)vWO Assessor 评税主任
<(H<*Xf9 asset price bubbles 资产价格泡沫
0%)T]SDS asset-backed securities 具资产保证的证券
k= &n>P assets accretion 资产增值
}7_$[r'_oI assets and liabilities 资产与负债
u'T-}95 V assets betterment statement 资产递增表；资产改进表
gdq6jz assets lending 实物放款；有抵押贷款
}_('3C,Ba assets of the company passing on the death 死者去世时转移的公司资产
&(e5*Q assets pledged as security for liabilities 用作负债抵押的资产
cwzgIm+ assets portfolio 资产投资组合
/ rk y assets price 资产价格
:zNNtv iA assets quality 资产质素
9'@G7*Yn assets realization 资产变现
G& YcXyH assets refinancing arrangement 资产再集资安排
+r&:c[ assets securitization 资产证券化
/y6I I$AvM assets situated outside Hong Kong 在香港以外地方的资产
f .$*9Fkw assets stripping 削减资产；拆卖资产
ZB} A^X assets value 资产值
oxdX2"WwU assignee 承让人
B{p74
> assignment 转让；转让书；转让契
H!>>|6OPF assignment of interest 权益转让
v["_t/_ assignment of letters patent and trade mark 专利证书及商标转让
! ~V^GlY assignment of property 物业转让；物业转让书
h4+*ssnYV assignment right 转让权
%0Qq~J@Lu assignor 转让人
e1%kW1Z9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
%?Q&a ] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
G6+6u Wvl associate member 附属会员
)PW|RW associated body corporate 相联法人团体
EY:H\4) associated company 相联公司；联属公司
p}5413z5Z= associated corporation 相联法团
Kr;=4xg= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
G*jq5_6 公认会计师公会〔英国〕
+L @\/=;G Association of Futures Exchange Brokers 香港期货经纪协会
L27WD m^) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
z;ku*IV association of underwriters 承保人组织
_"*s x- assumption of control 接管
UtQCTNjC{ assurance 担保；保险；转易；转易书
zx*D )i5- assurance of interest 权益的转易
hljKBx ~ at 19XX price 按一九ＸＸ年价格计算
_O ;4 > at a discount 按赔价计算；按贴水价格计算；打折扣
CGkx_E] at a premium 按溢价计算；按升水价格计算
B^/k `h6J at call 通知付款；按通知
~>P(nI at constant market price 按固定市价计算
yH>C7M7 t at constant price 按固定价格计算
YBR)S _C$_ at cost 按成本计算
Z`U+ a at current market price 按当时市价计算；按现时市价计算
Tu5p`p3-j at current price 按当时价格计算；按现时价格计算
ael] {'h] at factor cost 按要素成本计算；按生产要素成本计算
!IA\c(c ^ at money-of-the-day price 按付款当日价格计算
.!Kqcz% A at or better 按指定或较佳价位〔买卖指令〕
\CV HtV at par 按面值计算；平价
Xo&\~b#- at sight 见票即付
YD0hDp at the close 按收市盘
V R\}*@pNp at the opening 按开市盘
M"bG(a(6: attestation 见证；见证条款
e`q*'u1? at-the-money option 平价期权
=Y5m% ,Bq attorney 受权人；受托代表人
-GM"g kz attornment 新拥有人承认书
Tj{3#?]Ho attributable profit 可归属利润
.wyuB;: attributable share value 可归属股份价值
$G5:/,Q Auckland Stock Exchange 奥克兰证券交易所
.U44 p*I auction 拍卖
S#r|?GYua auctioneer 拍卖商
x 4sIZe+ audit 审计；核数
0L1sF'ZN Audit Commission 审计署
)!caOGvhJ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
r-*6#
" 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
GN:|b2 " audit review 帐目审查
t`R{N1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
iz{TSU audited account 审计帐目；经审计的帐目
e9tb]s A G audited annual account 经审计的周年帐目
1 ltW9^cF} audited balance sheet 经审计的资产负债表
p>#q* eU5 auditor 核数师；核数主任；审计师
hUuKkUR+Ir auditor's certificate 核数师证明书；审计师证明书
}` %ks auditor's report 核数师报告；审计师报告
57 Bx- Aussie bond 澳元债券
3,X8 5`v^ austerity budget 紧缩预算
CC;^J-h/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
bN03}&I Australia All Ordinaries Index 澳洲所有普通股票指数
D.|r
[c Australian Dollar [AUD] 澳元
GZKYRPg Australian Options Market 澳大利亚期权市场
Yyr9Kj: Australian Securities Commission 澳洲证券事务监察委员会
-A=3W3:C Australian Society of Certified Practising Accountants 澳洲执业会计师公会
"v( pluN| Australian Stock Exchange 澳大利亚证券交易所
V aG Qre Austrian Schilling [ATS] 奥地利先令
ICr.Gwe3_ authentication 认证；鉴证
6}!1a?X authority to purchase 委托购买证；委购书
zS U,le authorization 认可；核准；授权；授权书
[u37 Hy_Gi authorization by direction 指示授权
41s\^'^& authorization by instruction 指令授权
v Y0ESc{ authorization by warrant 令状授权
8 DY:a['-d authorization of unit trust 单位信托的认可
pek=!nZ authorized agent 指定代理人
4d}=g]P authorized capital 法定资本
/f Q}Ls\ authorized clerk 出市员
NO@`*:.^Y authorized dealer 认可交易商
tf|;'Nc6 authorized financial institution 认可财务机构
+!E9$U>6% authorized fund 认可基金
]!@=2kG4 authorized fund house 获授权的基金公司；认可基金公司
RA[%8Rh) authorized institution 认可机构
12m-$/5n+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
U zc p authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%KkC1.yu< authorized insurer 获授权保险人；获认可承保人
pe2:~}WB authorized investment 特准投资项目
w6)Q5H53) authorized person 获授权人
f 1+ authorized representative 获授权代表
VB#&`]r do authorized share capital 法定股本
@"1Z;.S8V automated quotation system 自动报价系统
.4tu{\YX Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
P:N> #G~z 自动交易系统〔香港期货交易所有限公司〕
FfrC/"N automatic adjustment mechanism 自动调整机制
#D|%r-:" automatic adjustment system 自动调整系统
DR:DXJc Automatic Clearing House 自动票据交换所
B RskxyL&, automatic exchange rates accumulation system 自动化汇率累集系统
; 1 {=t!z= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#;W4$ q automatic teller machine [ATM] 自动柜员机
}+G5i_ a autopay 自动转帐
~ {yy{ available assets 可用资产
]Y!Fz<-;P available fiscal reserve 现存财政储备
\w>Rmf'| available profit 可用利润
1K< } Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
wy#>Aq average 平均；平均数；海损
&Tj7qlP\ average basic salary 平均基本薪金
FQ1B%u| average consumer expenditure 平均消费开支；一般消费开支
s }OL)rW=} average cost 平均成本
9+PAyI#w average cost of land production 增辟土地平均成本
|iX>hJSl average daily turnover 平均每日成交额
0B!(i.w average daily wage rate 平均每日工资率
D}lqd Ja average expenditure pattern 平均开支模式
EU% v
|] average growth rate 平均增长率
cz /cY:o) average net fixed assets 固定资产平均净值
(d D7"zQ average of relatives 相对价格平均数
w Wfj#IB;R average price 平均价格
vmrs(k "d# average propensity to consume 平均消费倾向；一般消费倾向
{*TB }Xsr, average propensity to save 平均储蓄倾向；一般储蓄倾向
^v'0\(H?P average rate 平均率
G.~ Q2O#T average revenue 平均收入；平均收益
RE E .8_ average stock 平均库存；平均存货
!ehjLFS? _ average yearly rent 平均年租
1iLo $ avoidance of double taxation 避免双重课税
2IRARZ,3 avoidance of tax 避税
