A:
?`BED6$`G9 A share Ａ股；甲类股份
j/; @ P abatement of tax 减税；减扣免税额
`"1{Sx. ABN AMRO Bank N.V. 荷兰银行
zS>:7eG above-the-line expenditure 线上项目支出；经常预算支出
xw/h~:NT above-the-line receipt 线上项目收入；经常预算收入
UOOR0$ 4 ABSA Asia Limited 南非联合亚洲有限公司
+5seT}h absolute change 绝对数值变更
Mf,Mcvs absolute expenditure 实际开支
z; Gbqr?{{ absolute guideline figure 绝对准则数字
N:sEC GS, absolute interest 绝对权益
G$cq absolute order of discharge 绝对破产解除令
|M0,%~Kt absolute profit margin 绝对利润幅度
h)aWerzL absolute value 实值；绝对值
OQX{<pQ6 absolutely vested interest 绝对既得权益
9# .NPfMF absorbed cost 已吸收成本；已分摊成本
eo}S01bt absorption 吸收；分摊；合并
g~WNL^GGS absorption rate 吸收率；摊配率；分摊率
b{ubp ACB Finance Limited 亚洲商业财务有限公司
u"CIPc{Sr acceptable form of reciprocity 合理的互惠条件
4YB7og%P acceptable rate 适当利率；适当汇率
~6Ee=NaLzP acceptance agreement 承兑协议
S]e~)I gO acceptance for honour 参加承兑
jwt XI\@MS acceptor 承兑人；接受人；受票人
9-e[S3ziM acceptor for honour 参加承兑人
n?KS]ar> accident insurance 意外保险
_tR.RAaa" Accident Insurance Association of Hong Kong 香港意外保险公会
4jZi6 2 accident insurance scheme 意外保险计划
jd*%.FDi{ accident year basis 意外年度基准
?yd(er<_f accommodation 通融；贷款
9_CA5?y$: accommodation bill 通融票据；空头票据
Ozh^Q$>u accommodation party 汇票代发人
|rms[1 <_ account balance 帐户余额；帐户结余
#uDBF account book 帐簿
uk>/I l account collected in advance 预收款项
k%4A::= account current book 往来帐簿
l%)=s~6 z account of after-acquired property 事后取得的财产报告
yz&q2 account of defaulter 拖欠帐目
IQ27FV|3 account payable 应付帐款
O ( sFs1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
1x<rh\oo account receivable 应收帐款
V HY<(4@ account receivable report 应收帐款报表
vGMOXbq4& account statement 结单；帐单；会计财务报表
8b#Yd
account title 帐户名称；会计科目
vN6]6nUOiT accountant's report 会计师报告
~Hs]} Xo Accountant's Report Rules 会计师报告规则
h0EGhJs accounting and auditing procedure 会计与审计程序；会计与核数程序
m6ZbYF-7W Accounting Arrangements 《会计安排》
ZJJl 944 accounting basis 会计基础
wx?{ | accounting by Official Receiver 破产管理署署长呈交的帐目
G5e Ls Accounting Circular 《会计通告》
7 >e~i, accounting class 会计类别
Y=wP3q accounting date 记帐日期；会计结算日期
Vp0 G mZ accounting for money 款项核算
S.) 8& Accounting Officer 会计主任
J\8l%4q3 accounting period 会计报告期；会计期
s }R:q accounting policy 会计政策；会计方针
KzH}5:qI accounting practice 会计惯例
RX<^MzCDV accounting principle 会计准则
JNz"lTt>[g accounting record 会计记录
{II7%\ya accounting report 会计报告
YF[! Hpzq Accounting Services Branch [Treasury] 会计事务部〔库务署〕
b<H6 D} Accounting Society of China 中国会计学会
jU9zCMyNF accounting statement 会计报表
}_D5, k accounting system 会计制度；会计系统
Iy 8E$B; accounting transaction 会计事项；帐务交易
)PZ}^Fa accounting treatment 会计处理
0 Vgn N accounting year 会计年度
jKi * 3-& accretion 增值；添加
T4, Z c accrual 应计项目；应累算数目
Q24:G accrual basis 应计制；权责发生制
E*b[.vUp accrual basis accounting 应计制会计；权责发生制会计
#$z -]i accrue 应累算；应计
n|`):sP accrued benefit 应累算利益
J5_
qqD) accrued charges 应计费用
&CP@]
pi9L accrued cumulative preference share dividend 应累算的累积优先股股息
.g`*cDW^= accrued expenses 应累算费用
dfk TDG+ accrued interest payable 应付利息；应计未付利息
#dm@%~B{. accrued interest receivable 应收利息；应计未收利息
+(k)1kCMn accrued right 累算权益
e~~k}2~ accruing profit 应累算的利润
F vk: c- accumulated fiscal reserve 累积财政储备
X}QmeY[0I accumulated profit 累积利润；滚存溢利
<rI$"=7 accumulated reserve 累积储备
%T*+t" \) accumulation of surplus income 累积收益盈余
a} fS2He acquired assets 既得资产
8gKR<X .G acquisition 收购；购置；取得
PY:#F|uHS` acquisition cost 购置成本
=y(YMWGS acquisition expenses 购置费用
_ G*x:< acquisition of 100% interest 收购全部股权
3g
"xm acquisition of control 取得控制权
- 5Wt9 acquisition of fixed assets 购置固定资产
}8]uZ)[p= acquisition of shell “买壳”
.A[.?7g acquisition price 收购价
nv[Sb %/ act of God 天灾
,* vnt6C* acting partner 执事合伙人
s3RyLT active market 买卖活跃的市场；交投畅旺的市场；旺市
'\mZ7.Jj active partner 积极参与的合伙人
9}Ave:X^ active trading 交投活跃
[(UqPd$ actual circulation 实际流通
iOXP\:mPo actual cost 实际成本
$ u.T1v actual expenditure 实际开支；实际支出
ovo I~k' actual income 实际入息；实际收入；实际收益
eii7pb c actual market 现货市场
RV*Zi\ -X actual price 现货价；实际价格
PC7 .+;1 actual profit 实际利润
)Ua2x@j'C@ actual quotation 实盘；实际价位；实际报价
5GxM?%\ actual year basis 按实际年度计算
9wJmX<Rm actuals 实货
[hj'Yg 8{ actuarial investigation 精算调查
OQ*. ho actuarial principle 精算原则
s(9rBDoY(8 actuarial report 精算师报告
K}(n;6\ Actuarial Society of Hong Kong 香港精算学会
F"P:9`/ actuarial valuation 精算师估值
'\YhRU actuary 精算师
TUn@b11 ad referendum agreement 暂定协议；有待覆核的协定
%}5"5\Zz ad valorem duty 从价税；按值征税
1mPS)X _ ad valorem duty system 从价税制
Q+ M3Pqy ad valorem fee 从价费
w% -!dbmb% ad valorem tariff 从价关税
EUS]Se2 additional allowance 额外免税额
Y9ce"*b additional amount for unexpired risk 未过期风险的额外款额
<RsKV$Je
I additional assessable profit 补加应评税利润
Kd1\D!#!6 additional assessment 补加评税
%,q#f# additional commitment 额外承担
,#;ahwU~s additional commitment vote 额外承担拨款
IL"#T KKv additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jCv+m7Z additional dependent parent allowance 供养父母额外免税额
VQx-gm8}! additional provision 额外拨款
_1%^ ibn additional stamp duty 附加印花税
R~(.uV`#j additional tax 补加税罚款；补加税款
Ym2m1 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
A2bV[+ Q adjudged bankrupt 被裁定破产
hs uJ;4}$q adjudicated bankrupt 裁定破产人
Vta;ibdeqW adjudication fee 裁定费；评定印花税额手续费；评估契据费
5DUPsV adjudication of bankruptcy 裁定破产；宣告破产
qr;" K? NX adjudication of insolvency 裁定无力偿还债务
3AL=*qq adjusted actual 经调整的实数；调整后的实数
U VU*5U~ adjusted current assets 经调整的流动资产；调整后的流动资产
mpAh'f4$* adjusted figure 经调整的数字；调整后的数额
e|9Bzli{ adjusted liabilities 经调整的负债；调整后的负债
DNO%J^ adjusted loss 经调整的亏损；调整后的亏损
] CE2/6Ph adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
mW9b~G3k adjusted profit 经调整的利润；调整后的利润
bxHk0 w adjusted surplus 经调整的盈余额；调整后的盈余额
%6 :2cR adjusted value 经调整的价值；调整后的价值
!_#js adjustment 调整；修订；理算〔保险〕
;9sVWJJCw adjustment centre 调剂中心
TrA Uu`?# adjustment lag 调整过程的时间差距；调整时差
qz2d'OhmtH adjustment mechanism 调整机制
7U0):11X# adjustment of loss 亏损调整
u)MA#p { adjustment process 调整过程；调整程序
@V u[Tg}J adjustment range 调整幅度
JPzPL\ administered exchange rate 受管制汇率
.8~ x;P6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3Ab$ administration expenses 行政费用
J>v>6OC6i administration fee 手续费；行政费
1'B?f# s administration in bankruptcy 破产管理
4"=pcHNV administration order 遗产管理令
(o=iX,@'2 administrator 管理人；遗产管理人
Q{kuB+s administrator of the estate 遗产管理人
Y [,C1, admission of debt 债项承认书
Vi-@z;k
admission of proof 接纳债权证明
|@|D''u>6 advance 放贷款项；垫付款项；预支款项；预付款项
4B
pm{b advance account 暂支帐目；预付款帐户
qm_E/B advance compensation 预付补偿金
< O&s 'A[ advance from shareholder 股东垫款
T^SOq:m& advance pending reimbursement 预支以待日后付还
M#|xj <p advanced economy 先进经济体系
_< Tz 1>j= advancement 预付；预付财产
Rznr 9L advances warrant 垫款令
vM8]fSc advancing 贷出
5?" ZM'4 adverse balance 逆差
|u=57II#xK adverse exchange 逆汇
XA%?35v~ advertisement addressed to shareholders 在报章刊登的致股东通告
!4fL|0 advice for collection 托收通知书
M-t9zT advice of drawing 提款通知书；汇票通知书
D1a2|^zt
advice of payment 付款通知
eU*h qy?0 Advisory Committee [Securities and Futures Commission]
Y?x3JU0_ 谘询委员会〔证券及期货事务监察委员会〕
7T78S&g Advisory Committee on Diversification 经济多元化谘询委员会
^ 2tCDm5 affidavit 誓章；遗产申报誓章
`R;X N- affidavit of no receipt 述明无收款的誓章
;[ojwcK[ZF affiliate 联号；联营公司；附属公司
!;oBvE7Kh affiliated company 附属公司；联号；联营公司
7 c7SU^h D affirmation [estate duty] 非宗教式宣誓〔遗产税〕
GM~jR-F Z affordability 负担能力
[c~zO+x African Development Bank [AfDB] 非洲开发银行
Ado>)c"*y1 after-acquired property 事后取得的财产
J{I?t~u after-hours dealing 市后交易
wDzS <mm after-tax profit 税后盈利；税后利润；税后溢利
2Hj]QN7"
agency agreement 代理协议
)V rHP9fu agency expenses 代理机构的开支
-K4RQ{=>UZ agency fee 代理费
5 O*$#C;c Agency Law 《代理法》
ZN/" ) agent 代理人；承销人
J3v uh# agent of company 公司代理人
+(T,d ]o] agent's fee 代理人费；经纪费
\WEC1+@ aggregate 总计；总数；总体数字
Z _/03K$q aggregate amount 总款额；总额
&nn" : aggregate assets and liabilities 总体资产与负债
QB g 'VV aggregate at constant price 按固定价格计算的总体数字
,P]{*uqGiB aggregate demand 总需求
u)ItML aggregate gross position 总持仓量
57rP@,vj aggregate limit 总限额
Pc-HQU aggregate of salaries tax 合计薪俸税
C_o.d~xm aggregate performance 总体表现；总体业绩
ektFk"W3A\ aggregate supply 总体供应
r\?*?sL aggregate surplus 总盈余
iuRXeiG8 aggregate total 整体总额
UlR7_ aggregate value 总值；合计价值
54-x 14") aggregated basis 合计基准
Gl(,%~F9i aggregated net chargeable income 合计应课税入息实额
?g2K& aggregation 合并计算；合计；总和
+=v|kd aggregation of incomes of husband and wife 夫妇入息合并计算
7UfyOOFa aggregation of property 财产的总和
F{S.f1Bsp agio 差价；贴水
`Jo}/c 5R 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》
z> SCv;Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=Vfj#WL 《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]dc%> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
p V M;xxJ 《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》
$U1'n@/J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^;e`ZtcI 《香港政府和大韩民国政府关于相互促进和保护投资协定》
TM 9>r :j' agreement for a settlement 授产协议
G1BVI:A&S agreement for assignment 转让协议
K7U<~f$OiN agreement for sale 售卖协议；买卖协议
qW9|&GuZ$ agreement for sale and purchase 买卖协议
6Z 7$ZQ~ agreement for the payment of interest 支付利息协议
v~ SN2,h agreement for the repayment of money 还款协议
.
x$` i agreement of reinsurance 再保险协议
l"64w>, Agricultural Bank of China 中国农业银行
Huk HZ;5 air passenger departure tax 飞机乘客离境税
1'iRx, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|?8wyP airport tax 机场税
S<44{
oH alcohol duty 酒精税
xxYFW vi alienation 让与；让渡；转让
vv3?ewr
y alimony 生活费；赡养费
G.; <?W All Ordinaries Index [AOI] 所有普通股指数
FM5$83Q all risks 全险；综合险
- >2ej4C All Sales Record for Stock Market 《股票市场成交报告》
se-}d.PwL Allied Capital Resources Limited 新联财务有限公司
;:OJQFu%4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
x:(e: I8x( allocation letter 拨款信件
gDH x+"? allocation of fund 分配款项；预留款项
*| 'k allocation of profit 利润分配；溢利分配
9%8T09I! allocation warrant 拨款令
"o`(
kYSF allotment 分配；配股
YV9%^Za N7 allotment notice 股份配售通知；配股通知
p [RD[&#b allotment of shares 股份分配
B{Rig5Sc allowable 可获宽免；免税的
B}p/ ,4x6 allowable business loss 可扣除的营业亏损
V&G_ Bu~ allowable expenses 可扣税的支出
E y uc~[ allowance 免税额；津贴；备抵；准备金
,Q Dq+93 allowance for debts 债项的免税额
H 74hv`G9 allowance for depreciation by wear and tear 耗损折旧免税额
0x84 Ah) allowance for funeral expenses 殡殓费的免税额
({)_[dJ' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
q
/#O :Q allowance for repairs and outgoings 修葺及支出方面的免税额
/dO& r'!: allowance to debtor 给债务人的津贴
M30_b8[Y_ alteration of capital 资本更改
}I]9I
_S alternate trustee 候补受托人
][ .1b@)qV amalgamation 合并
@Q'5/q+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Jv5G:M 5+~ ambit of charges 征税范围；收费范围
Ofn:<d amended valuation 经修订的估值
L^22,B
0 American Commodities Exchange 美国商品交易所
>DDQ7
l American Express Bank Limited 美国运通银行
$>+-=XMVB American Stock Exchange 美国证券交易所
;9rQN3J$gn amortization 摊销
~"( 1~7_ amount due from banks 存放银行同业的款项
`g #\ Ws amount due from banks abroad 存放海外银行同业的款项
Y?> S.B7 amount due from holding companies 控股公司欠款
dJkT Hmw amount due from local banks 存放本港银行同业的款项
f!87JE=< amount due to banks 银行同业的存款
4h|D [Cb] amount due to banks abroad 海外银行同业的存款
R,(^fM amount due to holding companies 控股公司存款
3.>jagu amount due to local banks 本港银行同业的存款
<1ai0 ] amount due to outport banks 外埠银行同业的存款
HtMlSgx,8> amount for note issue 发行纸币的款额
Z"P{/~HG amount of bond 担保契据的款额
@9^ kl$ amount of consideration 代价款额
v<O \ l~S amount of contribution 供款数额
<ioX|.7ZX amount of indebtedness 负债款额
wH<S0vl amount of principal of the loan 贷款本金额
n_5g :`Y amount of rates chargeable 应征差饷数额
tZ (Wh amount of share capital 股本额
ivt\|
> amount of sums assured 承保款额
!-: a`Vs+ amount of variation 变动幅度
2)G ZU amount of vote 拨款数额
*rWE.4=& amount payable 应付款额
0KEytm] amount receivable 应收款额
q.#aeqKBP Amsterdam Stock Exchange 阿姆斯特丹证券交易所
i
cZQv] analysis 分析
1~j.jv$ ancillary risk 附属风险
c$p1Sovw annual account 周年帐目；周年帐目报表；年度决算；年结
9"/{gf3 D annual accounting date 年结日期
p@P [pzxI annual allowance 每年免税额；年积金；年度津贴；年津
c45Mv_ annual balance 年度余额
4}gwMjU-B annual disposable income 每年可动用收入
Odagac a annual estimates 周年预算
am`eist: annual fee 年费
J9 /w_,,R$ annual general meeting 周年大会
<>-UPRw qI annual growth rate 年增率；每年增长率
-i 9 /1.Z annual long-term supplement 长期个案每年补助金
)p&xpB( annual pensionable emolument 可供计算退休金的年薪
]J~5{srq: annual report 年报
U9Y'eP.2 Annual Report on the Consumer Price Index 《消费物价指数年报》
u+{5c5_ annual return 周年报表；周年申报表；每年报税表格
r,F'Jd5 Annual Return Rules 《周年报表规则》
DK:d'zb annual review of consumer prices 每年消费物价回顾
p/@z4TCNX annual roll-forward basis 逐年延展方式
YTY0N5[" annual salary 年薪
IUzRE?Kzf annual statement 年度报表；年度决算表
bBjVot 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
`OduBUI] ] annuitant 年金受益人
Y5K!DMK Y annuity 年金
#* w$JH annuity contract 年金合约
X]`\NNx annuity on human life 人寿年金
S!rUdxO antecedent debt 先前的债项
7/Ew(X8Fs ante-dated cheque 倒填日期支票
=\`9 \Gd anticipated expenditure 预期开支
tr ):n @ anticipated net profit 预期纯利
u6I# D
_ anticipated revenue 预期收入
7 0KZXgBy_ anti-inflation measure 反通货膨胀措施
rsrv1A=t? anti-inflationary stance 反通货膨胀立场
h4 sEH apparent deficit 表面赤字
zS.7O'I<' apparent financial solvency 表面偿债能力
ZWYwVAo apparent partner 表面合伙人
d`^j\b>5( application for personal assessment 个人入息课税申请书
}P^{\SDX application of fund 资金应用
H.'_NCF&;L application to release as liquidator and to destruct the books of accounts and documents
Lc+) #9*d 申请免除清盘人职务及毁灭帐簿与文件
-6#i ~a] appointed actuary 委任精算师
/ Z \zB appointed auditor 委任核数师；委任审计师
I_v]^>Xw appointed trustee 委任的受托人
8 # 0? appointer 委任人
_QCAV+K' apportioned pro rata 按比例分摊
eQzTb91 apportionment 分配；分摊
s9@IOE GAt Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)00#Rrt9 apportionment formula 分摊方程式
(/PD;R$b apportionment of estate duty 遗产税的分摊
6Ba>l$/q appraisal 估价；评估
@Yy=HV appreciable growth 可观增长
[4 "%N Y appreciable impact 显着影响
^
.>)*P appreciable increase 可观增长
2_U H, n appreciation 增值；升值
?jy^WF` appreciation against other currencies 相对其他货币升值
gm4-w 9M[p appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:s*&_y appreciation tax 增值税
3"%:S_[ appropriation 拨款；拨用；拨付
60-LpGhvy appropriation account 拨款帐目
* _U
z**M Appropriation Bill 拨款法案
QD7>S(p appropriation-in-aid system 补助拨款办法
uI.4zbgl[ approved assets 核准资产
QiY7m< 3 approved basket stock 认可一篮子证券
_Tev503 approved budget 核准预算
}K0.*+M approved charitable donation 认可慈善捐款
"x&H*" approved charitable institution 认可慈善机构
M=@U]1n*c approved currency 核准货币；认可货币
==Ju2D?% approved estimates 核准预算
yv,9 0+k approved estimates of expenditure 核准开支预算
, X+0 71.( approved overseas insurer 核准海外保险人
c~@I1M approved overseas trust company 核准海外信托公司
U.d*E/O R5 approved pooled investment fund 核准汇集投资基金
fFMG9]* approved provident fund scheme 认可公积金计划
O`H[,+v m[ approved provision 核准拨款
350 y6pVh approved redeemable share 核准可赎回股份
0s= GM|y approved regional stock 认可地区性证券
w Mei`svY approved retirement scheme 认可退休金计划
Dr<% Lr approved subordinated loan 核准附属贷款
90M :0SH arbitrage 套戥；套汇；套利
]oZ$,2#;~ arbitrageur 套戥者；套汇者
ePB=aCZ arbitrary amount 临时款项
M`A bH19 arrangement 措施；安排；协定
4{*K%pv\ arrears 欠款
UIbVtJ arrears of pay 欠付薪酬
(Z
sdj arrears of revenue 逾期未收税款；逾期未收的帐项
l0Y(9(M@ articles of association 组织章程；组织细则；组织章程细则
foa NB= , Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(iH5F9WO ascertainment of profit 确定利润
Oxy. V+R "Asia Clear" “亚洲结算系统”
"!r7t4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
BB=%tz` B Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
cYW F)WAog Asian Development Fund [ADF] 亚洲发展基金
;<MHDm D Asian dollar bond 亚洲美元债券
[BmondOx Asian dollar market 亚洲美元市场
kVZ>Dc2M Asian dollar rate 亚洲美元利率
uflp4_D Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2= u5N[* Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4d[:{/+Q asked price 沽盘；喊价；索价；卖方报价
h?fv:^vSi assessable income 应评税入息
i7:j(W^I8 assessable loss 应评税亏损
no^I![_M assessable profit 应评税利润
9
bGN5.5 assessable value 应评税值
Va?wG3 w assessed profit 估定利润
znX2W0V assessed value 经评估价值
L<5go\!bV assessment 评税；评定；估价；评税单
CQ6Z[hLWF assessment number 评税编号；估价编号
> lN{FJ assessment of additional tax 补加税评税
r!#NFek} assessment of performance 业绩评估；实绩评价
Qq^>7OU>Co Assessor 评税主任
m`E8 g VC asset price bubbles 资产价格泡沫
]@>bz asset-backed securities 具资产保证的证券
]`] m41+w assets accretion 资产增值
c D]{ Nn assets and liabilities 资产与负债
e>y"V; Mj assets betterment statement 资产递增表；资产改进表
99H&#!~bSS assets lending 实物放款；有抵押贷款
|Ax~zk; assets of the company passing on the death 死者去世时转移的公司资产
3>/Yku )t assets pledged as security for liabilities 用作负债抵押的资产
h5.u W8 assets portfolio 资产投资组合
8BC}D +q assets price 资产价格
!Vv$ assets quality 资产质素
^=FtF9v assets realization 资产变现
[P,1UO|$B assets refinancing arrangement 资产再集资安排
;&?N uK assets securitization 资产证券化
D@FJVF7c assets situated outside Hong Kong 在香港以外地方的资产
L0_R2E A assets stripping 削减资产；拆卖资产
u%3Z +[ assets value 资产值
\<a(@ #E*~ assignee 承让人
{BDp`uZ assignment 转让；转让书；转让契
#2{ } ;) assignment of interest 权益转让
``K.4sG assignment of letters patent and trade mark 专利证书及商标转让
-E?h^J&U assignment of property 物业转让；物业转让书
!~"q$T>@ assignment right 转让权
U vxJ _ assignor 转让人
I 4gyGg$H associate 有联系的人；有关连人士；相联者；合伙人；联系人
YjoN: z`b Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)$ i7b associate member 附属会员
VO/"
ot associated body corporate 相联法人团体
pX*Oc6.0mu associated company 相联公司；联属公司
kce+aiv|u associated corporation 相联法团
>Ix)jSNLgo Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9^3y\@ m 公认会计师公会〔英国〕
aZ@Ke$jD Association of Futures Exchange Brokers 香港期货经纪协会
Z,_yE*q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
N:Q}Lil association of underwriters 承保人组织
N@)tU;U3O assumption of control 接管
zf4@:GM` assurance 担保；保险；转易；转易书
& =xm>;`3 assurance of interest 权益的转易
cdf8YN0!
at 19XX price 按一九ＸＸ年价格计算
=0MW+-
at a discount 按赔价计算；按贴水价格计算；打折扣
/0\m;& at a premium 按溢价计算；按升水价格计算
] +LleS5 at call 通知付款；按通知
aB#qzrr['8 at constant market price 按固定市价计算
8lT.2H at constant price 按固定价格计算
b _z;^y~ at cost 按成本计算
y`! 3Z} 7 at current market price 按当时市价计算；按现时市价计算
f'TdYG at current price 按当时价格计算；按现时价格计算
=uI u0_ v at factor cost 按要素成本计算；按生产要素成本计算
9^c\$"2B at money-of-the-day price 按付款当日价格计算
4JT9EKo at or better 按指定或较佳价位〔买卖指令〕
K.dgQ-v n at par 按面值计算；平价
zl=RK at sight 见票即付
4-lEo{IIM at the close 按收市盘
Cn[`] at the opening 按开市盘
YJ_LD6PL9 attestation 见证；见证条款
P}KyT?X: at-the-money option 平价期权
Wu,'S;>C attorney 受权人；受托代表人
8m2-fuJz attornment 新拥有人承认书
C3 :4V2<_ attributable profit 可归属利润
Wm7Dy7#l attributable share value 可归属股份价值
'/H x0]V Auckland Stock Exchange 奥克兰证券交易所
]o6Or,ml auction 拍卖
1ZOHyO auctioneer 拍卖商
F9^8/Z audit 审计；核数
/q ;MihK Audit Commission 审计署
ez"Xb 7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Z1wN+Y.CA 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〕
oL2|@WNj, audit review 帐目审查
}`{aeVHT Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
YJ'h=!p}G audited account 审计帐目；经审计的帐目
Sdy\s5 audited annual account 经审计的周年帐目
+3(1QgYM% audited balance sheet 经审计的资产负债表
KE]!7+8- auditor 核数师；核数主任；审计师
AVyqtztQ auditor's certificate 核数师证明书；审计师证明书
k
?X auditor's report 核数师报告；审计师报告
QyuSle Aussie bond 澳元债券
O\,n;o j austerity budget 紧缩预算
[u[F6Ws t Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
hCQz D2 Australia All Ordinaries Index 澳洲所有普通股票指数
KLGhsx35 Australian Dollar [AUD] 澳元
~B' K_# Australian Options Market 澳大利亚期权市场
mA|! IhM Australian Securities Commission 澳洲证券事务监察委员会
.nJErC## Australian Society of Certified Practising Accountants 澳洲执业会计师公会
loZ JV M Australian Stock Exchange 澳大利亚证券交易所
)3V5P%Q Austrian Schilling [ATS] 奥地利先令
!NUsfd authentication 认证；鉴证
Rf+ogLa= authority to purchase 委托购买证；委购书
%`t;5kmR authorization 认可；核准；授权；授权书
}H&NR?Ax authorization by direction 指示授权
Tar tV3;` authorization by instruction 指令授权
uHkL$}C authorization by warrant 令状授权
U+3,(O authorization of unit trust 单位信托的认可
T@ ;z o8: authorized agent 指定代理人
TyY[8J| authorized capital 法定资本
`7zz&f9dDX authorized clerk 出市员
t |jX% s= authorized dealer 认可交易商
& B1d+.+ authorized financial institution 认可财务机构
]rO`e N[~U authorized fund 认可基金
WoHFt*e 2 authorized fund house 获授权的基金公司；认可基金公司
{0+gPTp authorized institution 认可机构
6.kX~$ K authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
RMMx6L|-: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
a)$" authorized insurer 获授权保险人；获认可承保人
?%J{1+hY authorized investment 特准投资项目
-v e{O-; authorized person 获授权人
gk >-h,>" authorized representative 获授权代表
1a;Le8 authorized share capital 法定股本
7 ^4F,JuJO automated quotation system 自动报价系统
4\H:^U& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2-Y%W(bEzs 自动交易系统〔香港期货交易所有限公司〕
j(HC^\Hi automatic adjustment mechanism 自动调整机制
lR\=] ]7I> automatic adjustment system 自动调整系统
H [#s&Fk2 Automatic Clearing House 自动票据交换所
JEL =,0J automatic exchange rates accumulation system 自动化汇率累集系统
Yv\.QrxPm Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
a wQ f $ automatic teller machine [ATM] 自动柜员机
.?UK`O2Q autopay 自动转帐
vE0Ty9OH"] available assets 可用资产
m=b~Wf39 available fiscal reserve 现存财政储备
3<LG~HWST available profit 可用利润
IT5AB?bxH Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
6?b 9~xRW average 平均；平均数；海损
X[\b!<C average basic salary 平均基本薪金
jbcJ\2 average consumer expenditure 平均消费开支；一般消费开支
-h%;L5oJ2, average cost 平均成本
*|h-iA+9 average cost of land production 增辟土地平均成本
zA=gDuy3@ average daily turnover 平均每日成交额
+ulBy average daily wage rate 平均每日工资率
cVv+,l4 V0 average expenditure pattern 平均开支模式
RbKAB8 average growth rate 平均增长率
Mt (wy%{zK average net fixed assets 固定资产平均净值
# 8 0DM average of relatives 相对价格平均数
D_ybgX?0: average price 平均价格
Y
O;N9wu3f average propensity to consume 平均消费倾向；一般消费倾向
=G2D 4 >q average propensity to save 平均储蓄倾向；一般储蓄倾向
~gQ$etPd average rate 平均率
s,XKl5'+8e average revenue 平均收入；平均收益
kFZw" 5hb average stock 平均库存；平均存货
:uy8$g*;TE average yearly rent 平均年租
p8o
~ avoidance of double taxation 避免双重课税
u POmi F avoidance of tax 避税
