A:
N b[o6AX A share Ａ股；甲类股份
A^@ <+? abatement of tax 减税；减扣免税额
k Q(y^t W ABN AMRO Bank N.V. 荷兰银行
)$4 DH:WN above-the-line expenditure 线上项目支出；经常预算支出
]a |;G above-the-line receipt 线上项目收入；经常预算收入
7c]Ai ABSA Asia Limited 南非联合亚洲有限公司
U@5Z9 /n{ absolute change 绝对数值变更
jh&vq=P H absolute expenditure 实际开支
C$ `Y [w absolute guideline figure 绝对准则数字
3 DHA^9<q absolute interest 绝对权益
N_Ld,J%g absolute order of discharge 绝对破产解除令
O Lup`~ absolute profit margin 绝对利润幅度
G( \1{"! absolute value 实值；绝对值
[]3}(8yxGb absolutely vested interest 绝对既得权益
v!h-h&p O7 absorbed cost 已吸收成本；已分摊成本
UBHQz c+, absorption 吸收；分摊；合并
GFa/9Bi absorption rate 吸收率；摊配率；分摊率
<sl q1 ACB Finance Limited 亚洲商业财务有限公司
Tn-]0hWkP acceptable form of reciprocity 合理的互惠条件
]]o[fqD-Zn acceptable rate 适当利率；适当汇率
>D4Ez acceptance agreement 承兑协议
6jo&i acceptance for honour 参加承兑
AR6vc acceptor 承兑人；接受人；受票人
p}7&x[fTLk acceptor for honour 参加承兑人
P}QbxkS 8 accident insurance 意外保险
PM>XT Accident Insurance Association of Hong Kong 香港意外保险公会
AHD%6 \$ accident insurance scheme 意外保险计划
} z- accident year basis 意外年度基准
K.1yncS^ accommodation 通融；贷款
slfVQ809 accommodation bill 通融票据；空头票据
(b}7Yb]#c accommodation party 汇票代发人
nnl9I4-O account balance 帐户余额；帐户结余
O~'yP @&` account book 帐簿
J\D3fh97- account collected in advance 预收款项
$QBUnLOek& account current book 往来帐簿
z35Rjhj9 account of after-acquired property 事后取得的财产报告
$-fY 8V3[ account of defaulter 拖欠帐目
\U>Kn_7m account payable 应付帐款
E"&9FxS]^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
jUSr t)o03 account receivable 应收帐款
8~#Q * account receivable report 应收帐款报表
mxA )r5sx account statement 结单；帐单；会计财务报表
< XrGr5=BV account title 帐户名称；会计科目
x.Ml~W[ accountant's report 会计师报告
}c5`~ LLK Accountant's Report Rules 会计师报告规则
#zs\Z]3# accounting and auditing procedure 会计与审计程序；会计与核数程序
l8Qi^<i/ Accounting Arrangements 《会计安排》
Y< fXuj|& accounting basis 会计基础
,x.)L=Cx8 accounting by Official Receiver 破产管理署署长呈交的帐目
A_|FsQ6$P Accounting Circular 《会计通告》
ta., 4R&K accounting class 会计类别
NYvj?>[y accounting date 记帐日期；会计结算日期
82!GM.b accounting for money 款项核算
):ZumG#o Accounting Officer 会计主任
[V0 h9! accounting period 会计报告期；会计期
%pQ o% <d accounting policy 会计政策；会计方针
2<@!m @ accounting practice 会计惯例
695ppiKU accounting principle 会计准则
!T . @ accounting record 会计记录
(k&aD2PH accounting report 会计报告
M6#(F7hB Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[`\Qte%UH Accounting Society of China 中国会计学会
p,Hk"DSs% accounting statement 会计报表
<t37DnCg I accounting system 会计制度；会计系统
In
M'zAhb accounting transaction 会计事项；帐务交易
]_8 \g`"u accounting treatment 会计处理
%([H*sLX accounting year 会计年度
\hN2w]e accretion 增值；添加
Z"+!ayA7D accrual 应计项目；应累算数目
oF
xVK accrual basis 应计制；权责发生制
k"{U} Y/} accrual basis accounting 应计制会计；权责发生制会计
V7_??L%Ct` accrue 应累算；应计
<5~>.DuE accrued benefit 应累算利益
4HE4e accrued charges 应计费用
%WN2 xCSf accrued cumulative preference share dividend 应累算的累积优先股股息
!;Nh7vG accrued expenses 应累算费用
Mw c3@ accrued interest payable 应付利息；应计未付利息
{2@96o2} accrued interest receivable 应收利息；应计未收利息
_I4sy=tYXK accrued right 累算权益
q:.BY}X9 accruing profit 应累算的利润
LWV`xCr8R accumulated fiscal reserve 累积财政储备
=
g}yA=. accumulated profit 累积利润；滚存溢利
=LnAM l #9 accumulated reserve 累积储备
c.v)M\: accumulation of surplus income 累积收益盈余
[F EQ@ acquired assets 既得资产
$8r:&Iw acquisition 收购；购置；取得
A,qG*lv acquisition cost 购置成本
pj]<i.p acquisition expenses 购置费用
+(%[f W acquisition of 100% interest 收购全部股权
3:
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Kjw\SQ)2~ acquisition of fixed assets 购置固定资产
#KW:OFT acquisition of shell “买壳”
?~IZ{! acquisition price 收购价
3IFU{0a` act of God 天灾
UI;{3Bn acting partner 执事合伙人
L ai"D[N active market 买卖活跃的市场；交投畅旺的市场；旺市
Hp!F?J7sx active partner 积极参与的合伙人
P7-3Vf_L active trading 交投活跃
IhLfuyFWu actual circulation 实际流通
a~>h'}C> actual cost 实际成本
: 6 V 8 actual expenditure 实际开支；实际支出
}DaYO\:yK* actual income 实际入息；实际收入；实际收益
kM`#U
*j actual market 现货市场
W$S.?[X actual price 现货价；实际价格
|3m%d2V*hF actual profit 实际利润
uL F55:`< actual quotation 实盘；实际价位；实际报价
>k|[U[@ actual year basis 按实际年度计算
e_V( G actuals 实货
p;Kr664 actuarial investigation 精算调查
>B7OTGw actuarial principle 精算原则
PK"
C+o;: actuarial report 精算师报告
'zK*?= ^jk Actuarial Society of Hong Kong 香港精算学会
i;Y^}2 actuarial valuation 精算师估值
7i. aZ2a% actuary 精算师
sSUd;BYf ad referendum agreement 暂定协议；有待覆核的协定
(.o'1 ' ad valorem duty 从价税；按值征税
W( YJz#]6_ ad valorem duty system 从价税制
"#jKk6{I0 ad valorem fee 从价费
l1WVt} ad valorem tariff 从价关税
>kYyR.p.b additional allowance 额外免税额
Je,8{J |e additional amount for unexpired risk 未过期风险的额外款额
;rgsPVbVf additional assessable profit 补加应评税利润
S# #W_OlrI additional assessment 补加评税
fF%r$`2 additional commitment 额外承担
jQ* Qh additional commitment vote 额外承担拨款
~55>uw< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'oG'`ED" additional dependent parent allowance 供养父母额外免税额
e-mlvi^- additional provision 额外拨款
fp0Va!T(V additional stamp duty 附加印花税
ZV;y XLx| additional tax 补加税罚款；补加税款
qv6]YPP Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^iNR(cwgX adjudged bankrupt 被裁定破产
Yo:&\a K[ adjudicated bankrupt 裁定破产人
tPs U7bFk adjudication fee 裁定费；评定印花税额手续费；评估契据费
odDt.gQXU adjudication of bankruptcy 裁定破产；宣告破产
7[L C*nrr adjudication of insolvency 裁定无力偿还债务
:Kiu*&{ adjusted actual 经调整的实数；调整后的实数
&k vVMn ok adjusted current assets 经调整的流动资产；调整后的流动资产
h 8s*FI adjusted figure 经调整的数字；调整后的数额
u2QJDLMJv adjusted liabilities 经调整的负债；调整后的负债
h%%'{ ^>~ adjusted loss 经调整的亏损；调整后的亏损
D#0}/ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
xX ZN<<f59 adjusted profit 经调整的利润；调整后的利润
o;fQ,r P% adjusted surplus 经调整的盈余额；调整后的盈余额
^-ZqS adjusted value 经调整的价值；调整后的价值
o/R-1\Dn adjustment 调整；修订；理算〔保险〕
;q Z2V adjustment centre 调剂中心
K#jm6Xh?E adjustment lag 调整过程的时间差距；调整时差
)1/O_N6C adjustment mechanism 调整机制
6F2}|c adjustment of loss 亏损调整
rQJoaP+\q adjustment process 调整过程；调整程序
RMXP)[ adjustment range 调整幅度
^d,d<Uc administered exchange rate 受管制汇率
6]VT n- Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
v|6fqG+Q\ administration expenses 行政费用
y@I"Hk<T administration fee 手续费；行政费
pN[i%\vh
administration in bankruptcy 破产管理
V Mp6s%m administration order 遗产管理令
+J i dP administrator 管理人；遗产管理人
6%TV X administrator of the estate 遗产管理人
''G @ n* admission of debt 债项承认书
^s5)FdF8 admission of proof 接纳债权证明
D$ \ EZ advance 放贷款项；垫付款项；预支款项；预付款项
$3>|R lxYA advance account 暂支帐目；预付款帐户
Go4l#6 advance compensation 预付补偿金
o%:e Yl advance from shareholder 股东垫款
qcqf9g advance pending reimbursement 预支以待日后付还
R##O9BSI8Z advanced economy 先进经济体系
"2 mV W_k advancement 预付；预付财产
F>OYZOC] advances warrant 垫款令
7DD ot_qb advancing 贷出
$\H>dm adverse balance 逆差
rAWBuEU;! adverse exchange 逆汇
]#`bYh^y advertisement addressed to shareholders 在报章刊登的致股东通告
[{YV<kN advice for collection 托收通知书
%llG/]q# advice of drawing 提款通知书；汇票通知书
"LYob}_z advice of payment 付款通知
zC7;Zj*k Advisory Committee [Securities and Futures Commission]
Ae1},2py 谘询委员会〔证券及期货事务监察委员会〕
"'% x|nB Advisory Committee on Diversification 经济多元化谘询委员会
xfb%bkr affidavit 誓章；遗产申报誓章
||qW'kNWM affidavit of no receipt 述明无收款的誓章
?G@%haqn6 affiliate 联号；联营公司；附属公司
;Bm{_$hf= affiliated company 附属公司；联号；联营公司
[30e>bSf` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
I/'>Bn+ affordability 负担能力
?pFHpz African Development Bank [AfDB] 非洲开发银行
k:f Rk<C after-acquired property 事后取得的财产
]BA8[2=m after-hours dealing 市后交易
.fgoEB,( after-tax profit 税后盈利；税后利润；税后溢利
@Z) &3ss agency agreement 代理协议
fI6F};I5}T agency expenses 代理机构的开支
*N7\d9y agency fee 代理费
"xWC49 Agency Law 《代理法》
di"*K*~y agent 代理人；承销人
[X|P(&\hQd agent of company 公司代理人
\-^3Pe, agent's fee 代理人费；经纪费
OA+W$ aggregate 总计；总数；总体数字
d/e9LK aggregate amount 总款额；总额
8 _>R 'u[ aggregate assets and liabilities 总体资产与负债
5QlJX aggregate at constant price 按固定价格计算的总体数字
N3,EF1% aggregate demand 总需求
q Fay]V(O| aggregate gross position 总持仓量
&kP>qTI^p~ aggregate limit 总限额
M` bK aggregate of salaries tax 合计薪俸税
kHJjdgV aggregate performance 总体表现；总体业绩
GE>&fG aggregate supply 总体供应
;I9D> shkc aggregate surplus 总盈余
_$r+*nGDz aggregate total 整体总额
d< y
B ~Y aggregate value 总值；合计价值
nv|&|6?`oK aggregated basis 合计基准
$lvpBs aggregated net chargeable income 合计应课税入息实额
~`y6 YIJ3 aggregation 合并计算；合计；总和
W_?S^>?l/ aggregation of incomes of husband and wife 夫妇入息合并计算
0 'gJSrgNI aggregation of property 财产的总和
JWLQ9U X agio 差价；贴水
;(z0r_p<q 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》
uJi|@{V Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
iKu5K0x{>I 《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》
{L# Pd j{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
h>4\I;Ij 《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》
XWkYhTaY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!O*\|7A( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<|v]9`' agreement for a settlement 授产协议
YS/4<QA[ agreement for assignment 转让协议
AtSE KpKc agreement for sale 售卖协议；买卖协议
^s^X n QhE agreement for sale and purchase 买卖协议
~GZ(Ou-& agreement for the payment of interest 支付利息协议
;:v:pg8qc agreement for the repayment of money 还款协议
d 35 ,[ agreement of reinsurance 再保险协议
|',Gy\Sj Agricultural Bank of China 中国农业银行
3iDRt&y=. air passenger departure tax 飞机乘客离境税
^;L;/I[- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}_K7}] 1 airport tax 机场税
JD.WH|sZ5 alcohol duty 酒精税
Kpg]b"9.R alienation 让与；让渡；转让
nP] ~8ViS alimony 生活费；赡养费
'En 6h" { All Ordinaries Index [AOI] 所有普通股指数
\ZXH(N*>2t all risks 全险；综合险
7Kfh:0Ihhy All Sales Record for Stock Market 《股票市场成交报告》
Q~nc:eWD Allied Capital Resources Limited 新联财务有限公司
9mr99 t A all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}=NjFK_6 allocation letter 拨款信件
<J\z6+,4E allocation of fund 分配款项；预留款项
tip\vS) allocation of profit 利润分配；溢利分配
n<?:!f` allocation warrant 拨款令
-FwOX~s/' allotment 分配；配股
;as B@Q allotment notice 股份配售通知；配股通知
>=wlS\:" allotment of shares 股份分配
ri6_u;Ch allowable 可获宽免；免税的
{@k5e)
Q allowable business loss 可扣除的营业亏损
DvU(rr\p allowable expenses 可扣税的支出
^MuO;<<,. allowance 免税额；津贴；备抵；准备金
H.*Xo ktC] allowance for debts 债项的免税额
"Q ^Ck7 allowance for depreciation by wear and tear 耗损折旧免税额
Po% V%~ allowance for funeral expenses 殡殓费的免税额
L EG
y1 L allowance for inflation 为通货膨胀而预留的款项；通胀准备金
p"w"/[8 allowance for repairs and outgoings 修葺及支出方面的免税额
Ye T[KjX allowance to debtor 给债务人的津贴
$`mxOcBmQ alteration of capital 资本更改
>osY?9 alternate trustee 候补受托人
L9"V$MO amalgamation 合并
5Osx__6 $t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
H{yeN 5
ambit of charges 征税范围；收费范围
F8f@^LVM/ amended valuation 经修订的估值
2ACN5lyUS American Commodities Exchange 美国商品交易所
L'.7V ~b{ American Express Bank Limited 美国运通银行
525W;
mu{ American Stock Exchange 美国证券交易所
_dj_+<Y? amortization 摊销
}! x\qpA amount due from banks 存放银行同业的款项
`|[Q]+Mx amount due from banks abroad 存放海外银行同业的款项
u`3J2 ,. amount due from holding companies 控股公司欠款
h49|x&03 amount due from local banks 存放本港银行同业的款项
$o0o5 ^Z- amount due to banks 银行同业的存款
n)g zHch amount due to banks abroad 海外银行同业的存款
x 8w455 amount due to holding companies 控股公司存款
[?^,,.Dd amount due to local banks 本港银行同业的存款
h#a,< B| amount due to outport banks 外埠银行同业的存款
Jc95Ki1X amount for note issue 发行纸币的款额
hvkLcpE amount of bond 担保契据的款额
IZ/+RO n amount of consideration 代价款额
[td)v, amount of contribution 供款数额
~J)_S'
# amount of indebtedness 负债款额
<`}Oi 5nW amount of principal of the loan 贷款本金额
2eK!<Gj amount of rates chargeable 应征差饷数额
z1K@AaRx amount of share capital 股本额
?Mtd3 F^o? amount of sums assured 承保款额
OW;]= k/( amount of variation 变动幅度
:2vk
vLM amount of vote 拨款数额
zuwlVn amount payable 应付款额
vvwNJyU- amount receivable 应收款额
)%I2#Q"Nt- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}Kcv N K ( analysis 分析
\9N1: ancillary risk 附属风险
yHsmX2s annual account 周年帐目；周年帐目报表；年度决算；年结
]yy1 0Pk[! annual accounting date 年结日期
07`hQn)Gc annual allowance 每年免税额；年积金；年度津贴；年津
&Ba` 3V\M annual balance 年度余额
$hXhq*5|c annual disposable income 每年可动用收入
PRg^E 4 annual estimates 周年预算
@@M
2s( annual fee 年费
rOHU)2 annual general meeting 周年大会
3 - Nwg9 U annual growth rate 年增率；每年增长率
dI};l annual long-term supplement 长期个案每年补助金
V.?N29CA| annual pensionable emolument 可供计算退休金的年薪
|uf{:U) annual report 年报
xM"k qRZ Annual Report on the Consumer Price Index 《消费物价指数年报》
>)\x\e annual return 周年报表；周年申报表；每年报税表格
m^I+>Bp/: Annual Return Rules 《周年报表规则》
F%M4i`Vh annual review of consumer prices 每年消费物价回顾
)RG@D\t , annual roll-forward basis 逐年延展方式
0]p!
Bscaf annual salary 年薪
GgwO>[T annual statement 年度报表；年度决算表
;6P #V `u Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
=:A hg
9 annuitant 年金受益人
O eLM*Zi annuity 年金
d^p af annuity contract 年金合约
o."k7fLB annuity on human life 人寿年金
>>22: JI` antecedent debt 先前的债项
k V9S+ME ante-dated cheque 倒填日期支票
/P { Zo anticipated expenditure 预期开支
CobMagPhr anticipated net profit 预期纯利
Xf o3fW)s anticipated revenue 预期收入
Q$u&/g3NvL anti-inflation measure 反通货膨胀措施
mCah{~ anti-inflationary stance 反通货膨胀立场
n@>h"(@i apparent deficit 表面赤字
B8_)I. apparent financial solvency 表面偿债能力
WZ,}]D apparent partner 表面合伙人
<?yf<G'$ application for personal assessment 个人入息课税申请书
~QzUQYG* application of fund 资金应用
qRi;[` application to release as liquidator and to destruct the books of accounts and documents
jd ]$U_U ( 申请免除清盘人职务及毁灭帐簿与文件
P5-1z&9O appointed actuary 委任精算师
0se0AcrW appointed auditor 委任核数师；委任审计师
ts|dk% appointed trustee 委任的受托人
`Tw DR6& appointer 委任人
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apportioned pro rata 按比例分摊
;r<(n3" F apportionment 分配；分摊
r?Q`b2Q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+c'b=n9j apportionment formula 分摊方程式
4u0\|e@a apportionment of estate duty 遗产税的分摊
d^b( Uo=$ appraisal 估价；评估
tf<}%4G appreciable growth 可观增长
dAg<BK/ appreciable impact 显着影响
o^ Z/~N appreciable increase 可观增长
Q5Yy
\M appreciation 增值；升值
DNTkv_S appreciation against other currencies 相对其他货币升值
pAK7V;sJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*S _[8L" appreciation tax 增值税
9r D6."G appropriation 拨款；拨用；拨付
DPV>2'
fV appropriation account 拨款帐目
XL =Y~7b Appropriation Bill 拨款法案
'DLgOUvh appropriation-in-aid system 补助拨款办法
j`H5S approved assets 核准资产
+ftOJFkI approved basket stock 认可一篮子证券
{9mXJu$cc approved budget 核准预算
MC\rx=cR\ approved charitable donation 认可慈善捐款
={'*C7K)oK approved charitable institution 认可慈善机构
s0D ,n1x approved currency 核准货币；认可货币
9c p j O approved estimates 核准预算
o4Ny9s approved estimates of expenditure 核准开支预算
H| UGR ~& approved overseas insurer 核准海外保险人
M8Tj;ATr approved overseas trust company 核准海外信托公司
Jeb "t1.$ approved pooled investment fund 核准汇集投资基金
HV0! G -h approved provident fund scheme 认可公积金计划
&> %R)?SZh approved provision 核准拨款
X1 wlOE approved redeemable share 核准可赎回股份
s<#["K*_ approved regional stock 认可地区性证券
Ku 'OM6D< approved retirement scheme 认可退休金计划
I| V yv approved subordinated loan 核准附属贷款
/kZ{+4M arbitrage 套戥；套汇；套利
+F>9hA arbitrageur 套戥者；套汇者
'J[ n}r arbitrary amount 临时款项
6 (M^`&fl arrangement 措施；安排；协定
;7 /
;4Z arrears 欠款
8,VX%CS#q arrears of pay 欠付薪酬
x JcM1>cT> arrears of revenue 逾期未收税款；逾期未收的帐项
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f articles of association 组织章程；组织细则；组织章程细则
yW@0Q: Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
N*mm[F2+F ascertainment of profit 确定利润
C4,;l^?=% "Asia Clear" “亚洲结算系统”
44 r@8HO1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
JyiP3whW Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
W'98ue s% Asian Development Fund [ADF] 亚洲发展基金
E\$7tXQK6 Asian dollar bond 亚洲美元债券
o x|K 2A Asian dollar market 亚洲美元市场
`S)*(s?T Asian dollar rate 亚洲美元利率
s8O.yL Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(Ci{fY6` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!<EQVqj6 asked price 沽盘；喊价；索价；卖方报价
!Py SYY assessable income 应评税入息
LvM;ZfA Ev assessable loss 应评税亏损
0 aWy!d assessable profit 应评税利润
th
:I31 assessable value 应评税值
n7A %y2 assessed profit 估定利润
'nx";[6( assessed value 经评估价值
[c`u assessment 评税；评定；估价；评税单
?=^~(x?S assessment number 评税编号；估价编号
%@q/OVnM assessment of additional tax 补加税评税
&gv{LJd5b assessment of performance 业绩评估；实绩评价
%)t9b@c!} Assessor 评税主任
Q:v9 C ^7 asset price bubbles 资产价格泡沫
NT1"?Thx| asset-backed securities 具资产保证的证券
isF
jJPe assets accretion 资产增值
*X%dg$VcV assets and liabilities 资产与负债
bjq+x: > assets betterment statement 资产递增表；资产改进表
\h{M\bSIEa assets lending 实物放款；有抵押贷款
U@'F9UB` assets of the company passing on the death 死者去世时转移的公司资产
3oo Tn-`{ assets pledged as security for liabilities 用作负债抵押的资产
i!nPiac assets portfolio 资产投资组合
Le ?yzf assets price 资产价格
SWq5=h assets quality 资产质素
s.uw,x assets realization 资产变现
d v7IHUFf assets refinancing arrangement 资产再集资安排
l<DpcLX assets securitization 资产证券化
?7eD< | assets situated outside Hong Kong 在香港以外地方的资产
bP+b~!3 assets stripping 削减资产；拆卖资产
L_~vPp assets value 资产值
' K\ $B_ assignee 承让人
N!=$6`d assignment 转让；转让书；转让契
ZC!GKW P2 assignment of interest 权益转让
bM Cy=5 assignment of letters patent and trade mark 专利证书及商标转让
^Gt9 . assignment of property 物业转让；物业转让书
n !oxwA! assignment right 转让权
#P,C9OQ D assignor 转让人
mI4)+8SUu associate 有联系的人；有关连人士；相联者；合伙人；联系人
$q p,7RW Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"d3qUk associate member 附属会员
8lJMD %Df: associated body corporate 相联法人团体
)=9EShz! associated company 相联公司；联属公司
O_~vl m<# associated corporation 相联法团
C)H1<Br7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
tR{@NFUcu 公认会计师公会〔英国〕
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Q>w9 Association of Futures Exchange Brokers 香港期货经纪协会
BIK^<_?+ZU Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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n&@_1 association of underwriters 承保人组织
l k[BS* assumption of control 接管
%uUQBZ4 assurance 担保；保险；转易；转易书
s9 \HjK*+ assurance of interest 权益的转易
jb'A Os at 19XX price 按一九ＸＸ年价格计算
No(p:Snbo at a discount 按赔价计算；按贴水价格计算；打折扣
q33Z.3R at a premium 按溢价计算；按升水价格计算
]!mC5Ea at call 通知付款；按通知
+<TnE+>j at constant market price 按固定市价计算
cy%S 5Rz at constant price 按固定价格计算
i,R+C.6{ at cost 按成本计算
F, )\\$=, at current market price 按当时市价计算；按现时市价计算
U%qE=u - at current price 按当时价格计算；按现时价格计算
+jv&V%IL at factor cost 按要素成本计算；按生产要素成本计算
M[}aQWT$v at money-of-the-day price 按付款当日价格计算
?z/ )Hkw at or better 按指定或较佳价位〔买卖指令〕
%9HL " at par 按面值计算；平价
<q<kqy5s-R at sight 见票即付
,bU 8S \8 at the close 按收市盘
p2)563#RS at the opening 按开市盘
pIbm)- attestation 见证；见证条款
&}."sGK at-the-money option 平价期权
F-&=N {+ attorney 受权人；受托代表人
muZ6 }&4 attornment 新拥有人承认书
~L55l2u7 attributable profit 可归属利润
q2U8]V U) attributable share value 可归属股份价值
MzP
q(`W Auckland Stock Exchange 奥克兰证券交易所
)_ -EeH auction 拍卖
Yg< 4}l." auctioneer 拍卖商
mAZfo5 3 audit 审计；核数
P- 2 5]- Audit Commission 审计署
y$h.k"x` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#|ILeby 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〕
.kT}E 5 audit review 帐目审查
K4`)srd Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1{0 L~ audited account 审计帐目；经审计的帐目
6|HxBC#4 audited annual account 经审计的周年帐目
Oh]RIWL audited balance sheet 经审计的资产负债表
W_\ ~CntyZ auditor 核数师；核数主任；审计师
L &nqlH@+~ auditor's certificate 核数师证明书；审计师证明书
N#!**Q 0 auditor's report 核数师报告；审计师报告
ZaKT~f%%z Aussie bond 澳元债券
/ZpwJc`e austerity budget 紧缩预算
) Z^b)KAk Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8gK
<xp Australia All Ordinaries Index 澳洲所有普通股票指数
B*c@w~E Australian Dollar [AUD] 澳元
4eh~/o&h Australian Options Market 澳大利亚期权市场
I% #& @ Australian Securities Commission 澳洲证券事务监察委员会
y2=`NG= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
O% }EpIP_ Australian Stock Exchange 澳大利亚证券交易所
M0$wTmX M Austrian Schilling [ATS] 奥地利先令
hP $v,"$ authentication 认证；鉴证
xoQ;fVNp authority to purchase 委托购买证；委购书
KO''B or authorization 认可；核准；授权；授权书
a|u&N:v7B authorization by direction 指示授权
-rXo}I,VI authorization by instruction 指令授权
A6faRi703 authorization by warrant 令状授权
SAUfA5|e authorization of unit trust 单位信托的认可
W}0cM9 g authorized agent 指定代理人
^h^\kW' # authorized capital 法定资本
$6Az\Iu * authorized clerk 出市员
wSGW_{;- authorized dealer 认可交易商
W, YYL(L authorized financial institution 认可财务机构
%'`L+y authorized fund 认可基金
^U@-Dp,k+ authorized fund house 获授权的基金公司；认可基金公司
Mb
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q8-*3K authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9~Ve}NB#z& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3Y6W)$ Q authorized insurer 获授权保险人；获认可承保人
`= FDNOwp authorized investment 特准投资项目
y'#i'0eeL authorized person 获授权人
P rwMR_ - authorized representative 获授权代表
H-ewO8@ authorized share capital 法定股本
FcI ZG _ automated quotation system 自动报价系统
:.J]s<J(F Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
G1z0q3< B 自动交易系统〔香港期货交易所有限公司〕
A!bH0=<I automatic adjustment mechanism 自动调整机制
?K>=>bS^h automatic adjustment system 自动调整系统
'v?"TZ Automatic Clearing House 自动票据交换所
? ]In@h- automatic exchange rates accumulation system 自动化汇率累集系统
>^|( AzS Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
AhauNS^"{R automatic teller machine [ATM] 自动柜员机
}g]O_fN7~ autopay 自动转帐
Du7DMo= l available assets 可用资产
o+F]80CH available fiscal reserve 现存财政储备
)Co&(;zf available profit 可用利润
1.6Y=Mh=i[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
z pV+W-j] average 平均；平均数；海损
<>I4wqqb average basic salary 平均基本薪金
k}tT l 2 average consumer expenditure 平均消费开支；一般消费开支
UL <*z!y average cost 平均成本
oy<
q;' average cost of land production 增辟土地平均成本
zhW.0:9
CR average daily turnover 平均每日成交额
DI,8y"!5 average daily wage rate 平均每日工资率
!c#~g0H+ average expenditure pattern 平均开支模式
A!n)Fpk
average growth rate 平均增长率
S#g=;hD average net fixed assets 固定资产平均净值
g]a 5%8*{ average of relatives 相对价格平均数
.Km6
(U average price 平均价格
>?yxig:_ average propensity to consume 平均消费倾向；一般消费倾向
f; Uf=.#F average propensity to save 平均储蓄倾向；一般储蓄倾向
*B ]5K{N average rate 平均率
9d8bh4[ average revenue 平均收入；平均收益
T>e4Og"? average stock 平均库存；平均存货
ouO<un average yearly rent 平均年租
AC& }8w[>u avoidance of double taxation 避免双重课税
FXd><# U avoidance of tax 避税
