A:
R;-FZ@u/ A share Ａ股；甲类股份
Go +,jT- abatement of tax 减税；减扣免税额
<n2{+eO ABN AMRO Bank N.V. 荷兰银行
I9j+x ]) above-the-line expenditure 线上项目支出；经常预算支出
$q@RHcj above-the-line receipt 线上项目收入；经常预算收入
#/sE{jm ABSA Asia Limited 南非联合亚洲有限公司
17[t_T&Ak9 absolute change 绝对数值变更
[Jh))DIx absolute expenditure 实际开支
Vi - !E absolute guideline figure 绝对准则数字
>zx50 e) absolute interest 绝对权益
][K8\ absolute order of discharge 绝对破产解除令
&8YI)G% absolute profit margin 绝对利润幅度
U@t?jTMBkO absolute value 实值；绝对值
VE YKrZA absolutely vested interest 绝对既得权益
tS/AP SY absorbed cost 已吸收成本；已分摊成本
SIBIh- L absorption 吸收；分摊；合并
' ^L absorption rate 吸收率；摊配率；分摊率
rpP+20 v ACB Finance Limited 亚洲商业财务有限公司
hs#s $})}Z acceptable form of reciprocity 合理的互惠条件
0~L 8yMM acceptable rate 适当利率；适当汇率
U!UX"r acceptance agreement 承兑协议
xp;8p94 acceptance for honour 参加承兑
w#bbm'j7r acceptor 承兑人；接受人；受票人
xA1pDrfC/ acceptor for honour 参加承兑人
RknSWuFKt accident insurance 意外保险
Gqz)=' Accident Insurance Association of Hong Kong 香港意外保险公会
^A$XXH ' accident insurance scheme 意外保险计划
AeQ&V d| accident year basis 意外年度基准
zSvHv s accommodation 通融；贷款
uXW.
(x7"f accommodation bill 通融票据；空头票据
i$ <v*$.o accommodation party 汇票代发人
U,3K6AZA 7 account balance 帐户余额；帐户结余
nsw8[pk account book 帐簿
i2R]lE8 account collected in advance 预收款项
i@?<]n account current book 往来帐簿
D@ 1^:'$V account of after-acquired property 事后取得的财产报告
ScmzbD u account of defaulter 拖欠帐目
D'hr\C^ account payable 应付帐款
z8[|LF-dx account payee only [A/C payee only] 只可转帐；存入收款人帐户
+q?0A ^C> account receivable 应收帐款
P# #( V!YR account receivable report 应收帐款报表
2o3k=hKS account statement 结单；帐单；会计财务报表
~ilBw:L- 3 account title 帐户名称；会计科目
^|12~d_.T accountant's report 会计师报告
Y%cA2V\#m Accountant's Report Rules 会计师报告规则
qf&{O:,Z accounting and auditing procedure 会计与审计程序；会计与核数程序
8[P6c;\ Accounting Arrangements 《会计安排》
l8Iy 03H accounting basis 会计基础
#:5g` Ch4, accounting by Official Receiver 破产管理署署长呈交的帐目
~ 5qZs"ks Accounting Circular 《会计通告》
J y[8,X accounting class 会计类别
aZ0iwM K accounting date 记帐日期；会计结算日期
E6\~/=X=% accounting for money 款项核算
[? o v J Accounting Officer 会计主任
@9P9U`ZP accounting period 会计报告期；会计期
)s[S.`S Tz accounting policy 会计政策；会计方针
] Lft^,7 accounting practice 会计惯例
y/*Tvb #TJ accounting principle 会计准则
=@/^1. ` accounting record 会计记录
T7nX8{l[RG accounting report 会计报告
u\Q**m2XP Accounting Services Branch [Treasury] 会计事务部〔库务署〕
v8(u9V%?6 Accounting Society of China 中国会计学会
DMpd(ws accounting statement 会计报表
ba:^zO^ accounting system 会计制度；会计系统
(j
Q6~1 accounting transaction 会计事项；帐务交易
wq`Kyhk accounting treatment 会计处理
s|` )' accounting year 会计年度
1ORi]` accretion 增值；添加
Q"_T040B accrual 应计项目；应累算数目
tl#s: accrual basis 应计制；权责发生制
6y!?xo t accrual basis accounting 应计制会计；权责发生制会计
L. ?dI82c accrue 应累算；应计
gx
R|S
accrued benefit 应累算利益
W
9MZ accrued charges 应计费用
}n8;A;axi accrued cumulative preference share dividend 应累算的累积优先股股息
4gt "dfy+ accrued expenses 应累算费用
zC;lfy{f= accrued interest payable 应付利息；应计未付利息
e[o
;l
accrued interest receivable 应收利息；应计未收利息
9uoj3Rh< accrued right 累算权益
nezbmpL 4 accruing profit 应累算的利润
X.5LB!I) accumulated fiscal reserve 累积财政储备
\`5u@Nzx accumulated profit 累积利润；滚存溢利
J~`%Nj5> accumulated reserve 累积储备
$F$R4?_ accumulation of surplus income 累积收益盈余
UeeV+xU acquired assets 既得资产
YQsc(6 acquisition 收购；购置；取得
Y|jesa {x acquisition cost 购置成本
`;GGuJb \ acquisition expenses 购置费用
Upen/1 bA acquisition of 100% interest 收购全部股权
.[ s82c]]6 acquisition of control 取得控制权
CUcjJ|MZ acquisition of fixed assets 购置固定资产
mQuaO#
I, acquisition of shell “买壳”
Qn&^.e9I acquisition price 收购价
z3L PR:& Z act of God 天灾
="E
V@H?U acting partner 执事合伙人
1< e%)? G active market 买卖活跃的市场；交投畅旺的市场；旺市
>7Q 7H#~w active partner 积极参与的合伙人
> PA,72e active trading 交投活跃
6V E5C
g actual circulation 实际流通
h( up1(x actual cost 实际成本
^C
T}i' actual expenditure 实际开支；实际支出
8nR,GW\ actual income 实际入息；实际收入；实际收益
&cE,9o%FZ actual market 现货市场
a}hM}U! actual price 现货价；实际价格
izo
$0 actual profit 实际利润
j o#F& actual quotation 实盘；实际价位；实际报价
9F!&y- actual year basis 按实际年度计算
~[6|VpG c: actuals 实货
!qv;F?2
<g actuarial investigation 精算调查
p8J"%Jq} actuarial principle 精算原则
8"^TWzg}L actuarial report 精算师报告
c17==S Actuarial Society of Hong Kong 香港精算学会
w+P^c | actuarial valuation 精算师估值
yBKlp08J actuary 精算师
I ^92b ad referendum agreement 暂定协议；有待覆核的协定
IbwRb ad valorem duty 从价税；按值征税
pSUp"wch ad valorem duty system 从价税制
{m GWMv ad valorem fee 从价费
n/D]r ad valorem tariff 从价关税
}Cf[nGh|B additional allowance 额外免税额
M lwQ_5O additional amount for unexpired risk 未过期风险的额外款额
!-~(*tn additional assessable profit 补加应评税利润
)5x?Qn (B additional assessment 补加评税
Fowh3go additional commitment 额外承担
A[a+,TN { additional commitment vote 额外承担拨款
*?Y6qalSy additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5)6%D additional dependent parent allowance 供养父母额外免税额
+06j+I additional provision 额外拨款
n3,wwymQ additional stamp duty 附加印花税
gu& oCT additional tax 补加税罚款；补加税款
NE"fyX` Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
A>yIH)b adjudged bankrupt 被裁定破产
O Sk9Eb4ld adjudicated bankrupt 裁定破产人
h (2k;M^s adjudication fee 裁定费；评定印花税额手续费；评估契据费
g p2)35 adjudication of bankruptcy 裁定破产；宣告破产
PD4E& k adjudication of insolvency 裁定无力偿还债务
JnJz{(c
adjusted actual 经调整的实数；调整后的实数
E~^' w.1 adjusted current assets 经调整的流动资产；调整后的流动资产
="K>yUfcFl adjusted figure 经调整的数字；调整后的数额
4y.[tk5 adjusted liabilities 经调整的负债；调整后的负债
"<#:\6aym adjusted loss 经调整的亏损；调整后的亏损
miqCUbcU adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
xM \ApN~W adjusted profit 经调整的利润；调整后的利润
p60D{UzU adjusted surplus 经调整的盈余额；调整后的盈余额
Eq{TZV adjusted value 经调整的价值；调整后的价值
Pq%cuT% adjustment 调整；修订；理算〔保险〕
pT tX [CE adjustment centre 调剂中心
XvY-C adjustment lag 调整过程的时间差距；调整时差
fO nvC* adjustment mechanism 调整机制
;wrgpP3 adjustment of loss 亏损调整
O1,[7F.4g adjustment process 调整过程；调整程序
37Y]sJrs$ adjustment range 调整幅度
_#B/# ^a administered exchange rate 受管制汇率
eH{ 9w8~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6Tnzg`0I administration expenses 行政费用
9v0|lS!- administration fee 手续费；行政费
Nig-D>OS administration in bankruptcy 破产管理
F eLP!oS> administration order 遗产管理令
V ;jz 0B administrator 管理人；遗产管理人
(%}C administrator of the estate 遗产管理人
Y2 EN!{YU admission of debt 债项承认书
!) 34tu2 admission of proof 接纳债权证明
wP*Z/}Uum+ advance 放贷款项；垫付款项；预支款项；预付款项
pkx>6(Y advance account 暂支帐目；预付款帐户
RSC-+c6 1 advance compensation 预付补偿金
_(foJRr advance from shareholder 股东垫款
Km7 advance pending reimbursement 预支以待日后付还
$(U|JR@ advanced economy 先进经济体系
9j`-fs@: advancement 预付；预付财产
|{T2|iJI advances warrant 垫款令
wQT'~'kL advancing 贷出
6* 7&X#gG adverse balance 逆差
_L":Wux adverse exchange 逆汇
(6nw8vQ advertisement addressed to shareholders 在报章刊登的致股东通告
HenJlo advice for collection 托收通知书
.&y1gh!= advice of drawing 提款通知书；汇票通知书
X[<9+Q-& advice of payment 付款通知
0J~4
Advisory Committee [Securities and Futures Commission]
~@JC1+ 谘询委员会〔证券及期货事务监察委员会〕
<h({ +N Advisory Committee on Diversification 经济多元化谘询委员会
L%FL{G
affidavit 誓章；遗产申报誓章
hr5)$qZW affidavit of no receipt 述明无收款的誓章
Hik[pVK@ affiliate 联号；联营公司；附属公司
O [/~ V= affiliated company 附属公司；联号；联营公司
iq$/ 6!t affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<=Qk^Y2k affordability 负担能力
%L 3 ]l African Development Bank [AfDB] 非洲开发银行
Pp2 )P7 after-acquired property 事后取得的财产
"dOzQz* E after-hours dealing 市后交易
eAMT7 2_ after-tax profit 税后盈利；税后利润；税后溢利
zKNk(/y agency agreement 代理协议
*rLs!/[Z_ agency expenses 代理机构的开支
)T?ryp 3ev agency fee 代理费
KXJHb{? Agency Law 《代理法》
@zbXG_J agent 代理人；承销人
}8HLyK,4 agent of company 公司代理人
i7FEjjGtG agent's fee 代理人费；经纪费
:z \ST Xq aggregate 总计；总数；总体数字
P*>V6SK>b aggregate amount 总款额；总额
ioggD aggregate assets and liabilities 总体资产与负债
Tx*m
p+q aggregate at constant price 按固定价格计算的总体数字
#82B`y<<y/ aggregate demand 总需求
hlRE\YO&8R aggregate gross position 总持仓量
Y{KJk'xN5W aggregate limit 总限额
Ju<D7 aggregate of salaries tax 合计薪俸税
AN@Vos
Cu aggregate performance 总体表现；总体业绩
\"SI-` x aggregate supply 总体供应
^ ;a[v^&9 aggregate surplus 总盈余
y.zQ ` aggregate total 整体总额
f@0`, aggregate value 总值；合计价值
c,@6MeKHq aggregated basis 合计基准
v ,;?+Ck aggregated net chargeable income 合计应课税入息实额
amRtF r c| aggregation 合并计算；合计；总和
W4<}w-AoEp aggregation of incomes of husband and wife 夫妇入息合并计算
*q
RQN+% aggregation of property 财产的总和
{F j`'0Xu; agio 差价；贴水
G;e}z&6<k Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
5j]%@]M$Z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
(k?OYz]c 《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》
PsLCO(26 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!ZRV\31% 《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》
U:Y?2$# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
L$g;^ @j 《香港政府和大韩民国政府关于相互促进和保护投资协定》
pfT7 agreement for a settlement 授产协议
(I$hw"%& agreement for assignment 转让协议
AF@ C9s agreement for sale 售卖协议；买卖协议
_PIk,!< agreement for sale and purchase 买卖协议
d1-QkW^0y agreement for the payment of interest 支付利息协议
mWh:,[o agreement for the repayment of money 还款协议
,f $ RE6 agreement of reinsurance 再保险协议
@:63OLlrG Agricultural Bank of China 中国农业银行
|s:!LU&OL\ air passenger departure tax 飞机乘客离境税
Dg@6o Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
LE;c+(CAU airport tax 机场税
jAu/]
HZx alcohol duty 酒精税
c& Dy{B! alienation 让与；让渡；转让
p s2C8;zT alimony 生活费；赡养费
@bZb#,n] All Ordinaries Index [AOI] 所有普通股指数
PJ'l:IU all risks 全险；综合险
B4kIcHA All Sales Record for Stock Market 《股票市场成交报告》
O'k"6sBb Allied Capital Resources Limited 新联财务有限公司
b#sO1MXv all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ZM" t. allocation letter 拨款信件
:z[SI{Y allocation of fund 分配款项；预留款项
>a<;) K^1 allocation of profit 利润分配；溢利分配
;/v^@ allocation warrant 拨款令
u> BR WN allotment 分配；配股
%vW@_A~ allotment notice 股份配售通知；配股通知
VD 4( allotment of shares 股份分配
x-[l`k .V allowable 可获宽免；免税的
M-n +3E9 allowable business loss 可扣除的营业亏损
uZfo[_g0S allowable expenses 可扣税的支出
R# 0UwRjeF allowance 免税额；津贴；备抵；准备金
% n^]1R# allowance for debts 债项的免税额
#r\uh\Cy allowance for depreciation by wear and tear 耗损折旧免税额
di|l?l^l allowance for funeral expenses 殡殓费的免税额
Cd4G&(= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B#=dz,} allowance for repairs and outgoings 修葺及支出方面的免税额
rB4]TQ`c allowance to debtor 给债务人的津贴
G]{)yZ'} alteration of capital 资本更改
y0 xte& alternate trustee 候补受托人
.m
.v$( amalgamation 合并
' `S,d[~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
^Oo%`(D? ambit of charges 征税范围；收费范围
qg_=5s amended valuation 经修订的估值
ujaaO6oZ7 American Commodities Exchange 美国商品交易所
o!Y7y1$ American Express Bank Limited 美国运通银行
MD +Q_ American Stock Exchange 美国证券交易所
+7=3[K amortization 摊销
B9 ]KC i amount due from banks 存放银行同业的款项
(u Sfr]89' amount due from banks abroad 存放海外银行同业的款项
um/iK}O amount due from holding companies 控股公司欠款
>6c{CY uT amount due from local banks 存放本港银行同业的款项
#<{sP 0v* amount due to banks 银行同业的存款
T!8,R{V]4 amount due to banks abroad 海外银行同业的存款
*cf#:5Nl amount due to holding companies 控股公司存款
SO |$X amount due to local banks 本港银行同业的存款
p?5zwdX+` amount due to outport banks 外埠银行同业的存款
"_lSw 3 amount for note issue 发行纸币的款额
O %OeYO69 amount of bond 担保契据的款额
"bJW yUb amount of consideration 代价款额
./ u3z|q1 amount of contribution 供款数额
0y?bwxkc amount of indebtedness 负债款额
9Z} -%Z[,) amount of principal of the loan 贷款本金额
D ,nF 0p amount of rates chargeable 应征差饷数额
LVX.s tN#p amount of share capital 股本额
&U:;jlST9 amount of sums assured 承保款额
$aEL>, X amount of variation 变动幅度
\]zH M.E1 amount of vote 拨款数额
u-D%: lz85 amount payable 应付款额
Ay[6r UO amount receivable 应收款额
8/k* "^3 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
F8q|$[nH analysis 分析
^5OR%N) ancillary risk 附属风险
HN \9 d annual account 周年帐目；周年帐目报表；年度决算；年结
0y*8;7-|r) annual accounting date 年结日期
Uo# Pe@ieQ annual allowance 每年免税额；年积金；年度津贴；年津
@,$>H 7o annual balance 年度余额
wtK+\Qnb annual disposable income 每年可动用收入
NO QM:tBO> annual estimates 周年预算
)KG. :BO< annual fee 年费
3= PRe annual general meeting 周年大会
o l-U%J annual growth rate 年增率；每年增长率
G#UO>i0jy annual long-term supplement 长期个案每年补助金
*~cq
(PFQ annual pensionable emolument 可供计算退休金的年薪
O.i.<VD7 annual report 年报
C1hp2CW$5/ Annual Report on the Consumer Price Index 《消费物价指数年报》
n}EH{k9# annual return 周年报表；周年申报表；每年报税表格
A \LMmg Annual Return Rules 《周年报表规则》
Q/I/>6M7UZ annual review of consumer prices 每年消费物价回顾
H>% K}Fh annual roll-forward basis 逐年延展方式
Pa+%H]vB annual salary 年薪
{;q
zz9 | annual statement 年度报表；年度决算表
cJMp`DQzc Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
W2'u]1bs annuitant 年金受益人
05Ak[OOU> annuity 年金
f-^JI*hj annuity contract 年金合约
_vm ~yKId annuity on human life 人寿年金
p[>! ;qI antecedent debt 先前的债项
}Ge$?ZFH ante-dated cheque 倒填日期支票
RGsgT ^ anticipated expenditure 预期开支
a0~LZQ? anticipated net profit 预期纯利
.r 4 *?> anticipated revenue 预期收入
N:_.z~>% anti-inflation measure 反通货膨胀措施
F P3{Rp anti-inflationary stance 反通货膨胀立场
*|Tx4 Qt apparent deficit 表面赤字
Vmt$]/ apparent financial solvency 表面偿债能力
EN^5 Hppb apparent partner 表面合伙人
JD9)Qelw^$ application for personal assessment 个人入息课税申请书
Phr+L9Eog application of fund 资金应用
\(C6|-:GY application to release as liquidator and to destruct the books of accounts and documents
UyEN zK<%u 申请免除清盘人职务及毁灭帐簿与文件
K|]/BjB/ appointed actuary 委任精算师
*mby fu0q appointed auditor 委任核数师；委任审计师
;?4EVZ#o appointed trustee 委任的受托人
%py3f zg appointer 委任人
^M0 apportioned pro rata 按比例分摊
]jjHIFX apportionment 分配；分摊
f3^An aa]l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
*PM#ngLX}r apportionment formula 分摊方程式
}]<0!q &xB apportionment of estate duty 遗产税的分摊
D HQS7%)f` appraisal 估价；评估
]Q$S ei5 appreciable growth 可观增长
}p5_JXBV appreciable impact 显着影响
!Ah v07SI appreciable increase 可观增长
)V d^#p appreciation 增值；升值
$t0o*i{ appreciation against other currencies 相对其他货币升值
c^3,e/H appreciation of the exchange value of Hong Kong dollar 港元汇值上升
iSbPOC7 appreciation tax 增值税
- ({h @ appropriation 拨款；拨用；拨付
!y+uQ_IS@ appropriation account 拨款帐目
x n?$ @ Appropriation Bill 拨款法案
>jz9o9?8 appropriation-in-aid system 补助拨款办法
*+(r Q";x approved assets 核准资产
w$iQ,-- approved basket stock 认可一篮子证券
R#HVrzOO|T approved budget 核准预算
^p)#; $6b approved charitable donation 认可慈善捐款
OY Sq)!: approved charitable institution 认可慈善机构
'h R0JXy approved currency 核准货币；认可货币
5\V""fH approved estimates 核准预算
KT[ZOtu approved estimates of expenditure 核准开支预算
agt/;>q\~ approved overseas insurer 核准海外保险人
Hsn'" approved overseas trust company 核准海外信托公司
C~Hhi-Xl) approved pooled investment fund 核准汇集投资基金
qA0PGo approved provident fund scheme 认可公积金计划
# ~Doz7~ approved provision 核准拨款
sKCYGt$ approved redeemable share 核准可赎回股份
hi`[ approved regional stock 认可地区性证券
0 30LT$&! approved retirement scheme 认可退休金计划
.+A )^A approved subordinated loan 核准附属贷款
bFjH* ~
P arbitrage 套戥；套汇；套利
pu~b\&^G arbitrageur 套戥者；套汇者
ulE5lG0c arbitrary amount 临时款项
X !_&%^L ' arrangement 措施；安排；协定
F Y<Q|Ov arrears 欠款
4M#i_.`z arrears of pay 欠付薪酬
h+=IxF4 arrears of revenue 逾期未收税款；逾期未收的帐项
":0u%E?s articles of association 组织章程；组织细则；组织章程细则
By waD? Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%_."JT$v{ ascertainment of profit 确定利润
k3K *{"z "Asia Clear" “亚洲结算系统”
q
#mBNe62p Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=p^$>o Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1w~PHH`~ Asian Development Fund [ADF] 亚洲发展基金
?Z2`8]-E Asian dollar bond 亚洲美元债券
Unvl~lm6 Asian dollar market 亚洲美元市场
\3OEC` Asian dollar rate 亚洲美元利率
; [G: Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Q3Pu<j}Y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
URceq2_ asked price 沽盘；喊价；索价；卖方报价
yDfH`]i)U assessable income 应评税入息
?7}ybw3t] assessable loss 应评税亏损
D=Q.Q assessable profit 应评税利润
>$7x]f assessable value 应评税值
hr;^.a^ assessed profit 估定利润
;plBo%EBV assessed value 经评估价值
![;={d0 assessment 评税；评定；估价；评税单
M6mgJonN| assessment number 评税编号；估价编号
1RJFPv assessment of additional tax 补加税评税
yX4 Vv{g assessment of performance 业绩评估；实绩评价
58XZ]Mc0 Assessor 评税主任
ugN t7P,^ asset price bubbles 资产价格泡沫
|QS3nX< asset-backed securities 具资产保证的证券
NB1KsvD{ assets accretion 资产增值
1Y87_o'd assets and liabilities 资产与负债
u?" ="-^ assets betterment statement 资产递增表；资产改进表
e8rZP(g&g assets lending 实物放款；有抵押贷款
cI P.5)Ca assets of the company passing on the death 死者去世时转移的公司资产
/v^ '5j1o assets pledged as security for liabilities 用作负债抵押的资产
EjL]#,QR assets portfolio 资产投资组合
[0EWIdT*b assets price 资产价格
=* G3Khz! assets quality 资产质素
udu<Nis4 assets realization 资产变现
{.542}A assets refinancing arrangement 资产再集资安排
1~ W@[D
assets securitization 资产证券化
bn )1G$0| assets situated outside Hong Kong 在香港以外地方的资产
k:I,$"y4 assets stripping 削减资产；拆卖资产
XVkw/ l assets value 资产值
+}O -WX? assignee 承让人
#B<EMGH assignment 转让；转让书；转让契
_tJt
eDRY assignment of interest 权益转让
dzEi^*
(8 assignment of letters patent and trade mark 专利证书及商标转让
K(i}?9WD assignment of property 物业转让；物业转让书
tPQ|znB| assignment right 转让权
r[4 n2Mys assignor 转让人
~4khIz associate 有联系的人；有关连人士；相联者；合伙人；联系人
kN.;;HFq# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
jB(+9?;1${ associate member 附属会员
A+="0{P associated body corporate 相联法人团体
-Y@tx fu- associated company 相联公司；联属公司
9Q=VRH: associated corporation 相联法团
@oE
5 JM Association of Chartered Certified Accountants [ACCA] [United Kingdom]
O`c+y 公认会计师公会〔英国〕
RI@\cJ\} Association of Futures Exchange Brokers 香港期货经纪协会
T/\RViG3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
y QClq{A association of underwriters 承保人组织
x>}ml\R assumption of control 接管
=n HKTB> assurance 担保；保险；转易；转易书
iP0m1 assurance of interest 权益的转易
N2O *g`Y C at 19XX price 按一九ＸＸ年价格计算
r5DR F4,7 at a discount 按赔价计算；按贴水价格计算；打折扣
V _:`K$ at a premium 按溢价计算；按升水价格计算
HD^#" at call 通知付款；按通知
?>Sv_ 0 at constant market price 按固定市价计算
EW|$qLg at constant price 按固定价格计算
ao2 ^3e at cost 按成本计算
nS 0 4Ha
at current market price 按当时市价计算；按现时市价计算
.26mB
Xr at current price 按当时价格计算；按现时价格计算
lG)wa at factor cost 按要素成本计算；按生产要素成本计算
qtExd~E at money-of-the-day price 按付款当日价格计算
C<
9x\JY% at or better 按指定或较佳价位〔买卖指令〕
2
^m}5:0 at par 按面值计算；平价
6@s!J8! at sight 见票即付
f^FFn32u at the close 按收市盘
7pm'b,J< at the opening 按开市盘
r }lGcG) attestation 见证；见证条款
N[p o)}hp at-the-money option 平价期权
hI'WfF!X attorney 受权人；受托代表人
>\d&LLAe attornment 新拥有人承认书
oT-gZedW( attributable profit 可归属利润
^ O18 \a attributable share value 可归属股份价值
I.n,TJoz4J Auckland Stock Exchange 奥克兰证券交易所
xvV"; o auction 拍卖
BM<q;;pO auctioneer 拍卖商
i)?7+< X audit 审计；核数
=#2c
r:1 Audit Commission 审计署
;cXw;$&D Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
B n7uKa{P 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〕
J?9j D:x audit review 帐目审查
XVqOiv ) Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
S MWXP audited account 审计帐目；经审计的帐目
KLyRb0V audited annual account 经审计的周年帐目
5MVa;m audited balance sheet 经审计的资产负债表
CIx(SeEF auditor 核数师；核数主任；审计师
3>KEl^1DB auditor's certificate 核数师证明书；审计师证明书
c_3B: F7 auditor's report 核数师报告；审计师报告
*4}_2"[ Aussie bond 澳元债券
Co1d 44Q austerity budget 紧缩预算
vN Bg&m Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
0~bU W V Australia All Ordinaries Index 澳洲所有普通股票指数
Wef%f] u Australian Dollar [AUD] 澳元
C|V7ZL>W Australian Options Market 澳大利亚期权市场
; Z]Wj9iY Australian Securities Commission 澳洲证券事务监察委员会
ij
?7MP Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'XK 'T\m Australian Stock Exchange 澳大利亚证券交易所
g & s .
0+ Austrian Schilling [ATS] 奥地利先令
N1$u@P{ authentication 认证；鉴证
,^:{!?v authority to purchase 委托购买证；委购书
n93q8U6m/U authorization 认可；核准；授权；授权书
d=D-s authorization by direction 指示授权
k,:W]KD authorization by instruction 指令授权
=Kd'(ct authorization by warrant 令状授权
+<a\0FsD authorization of unit trust 单位信托的认可
jE*{^+n
authorized agent 指定代理人
7*l$ i/! authorized capital 法定资本
z`zz8hK. authorized clerk 出市员
)[ V8YiyU authorized dealer 认可交易商
k =5k)}i authorized financial institution 认可财务机构
50cVS)hG6d authorized fund 认可基金
.d<K` .O ; authorized fund house 获授权的基金公司；认可基金公司
<T}^:2G| authorized institution 认可机构
.nPOjwEx&Y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
# L*\ ^ c authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Lc{AB!Br authorized insurer 获授权保险人；获认可承保人
A Nh qS authorized investment 特准投资项目
iXDG-_K authorized person 获授权人
9 {u= authorized representative 获授权代表
F 7DA~G! authorized share capital 法定股本
DpRMXo[ automated quotation system 自动报价系统
YnEyL2SuU Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'H5 30Y\ 自动交易系统〔香港期货交易所有限公司〕
|0n ) U( automatic adjustment mechanism 自动调整机制
6
9>@0P automatic adjustment system 自动调整系统
?()*"+N(ck Automatic Clearing House 自动票据交换所
W'C>Fn}lO? automatic exchange rates accumulation system 自动化汇率累集系统
7hHID>,o9% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ZSuoD$~k[ automatic teller machine [ATM] 自动柜员机
TxJk.c autopay 自动转帐
OG5{oH#K available assets 可用资产
t#^Cem< available fiscal reserve 现存财政储备
1SEx l U available profit 可用利润
tu\XuDk y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#_DpiiS,.Q average 平均；平均数；海损
U#z"t&o=L average basic salary 平均基本薪金
0t7N yKU average consumer expenditure 平均消费开支；一般消费开支
p*Z<DEh# average cost 平均成本
,X|Oe@/ average cost of land production 增辟土地平均成本
#Zdh<. average daily turnover 平均每日成交额
5i[O\@]5 average daily wage rate 平均每日工资率
A (2 0+ average expenditure pattern 平均开支模式
r8EJ@pOF2w average growth rate 平均增长率
@Tu`0 =8 average net fixed assets 固定资产平均净值
" .7@ average of relatives 相对价格平均数
cfTT7O#Dc average price 平均价格
y\??cjWb] average propensity to consume 平均消费倾向；一般消费倾向
|/Vq{gxp+ average propensity to save 平均储蓄倾向；一般储蓄倾向
i]ZGq7YJ% average rate 平均率
U1YqyG8 average revenue 平均收入；平均收益
.RroO_H
average stock 平均库存；平均存货
7h\is average yearly rent 平均年租
<f>77vh0 avoidance of double taxation 避免双重课税
Xh8U}w<k6 avoidance of tax 避税
