A:
uHSn Z"# A share Ａ股；甲类股份
*|dK1'Xr abatement of tax 减税；减扣免税额
Pap6JR{7 ABN AMRO Bank N.V. 荷兰银行
2a48( ~<_ above-the-line expenditure 线上项目支出；经常预算支出
&k%>u[Bo above-the-line receipt 线上项目收入；经常预算收入
/G'3 !S ABSA Asia Limited 南非联合亚洲有限公司
A8*zB=C absolute change 绝对数值变更
U].]K absolute expenditure 实际开支
~vt9 ?(h absolute guideline figure 绝对准则数字
62qjU<Z absolute interest 绝对权益
)j>U4a absolute order of discharge 绝对破产解除令
^zQI_ydG absolute profit margin 绝对利润幅度
60u_,@rV absolute value 实值；绝对值
qE8aX*A1/ absolutely vested interest 绝对既得权益
#xw*;hW< absorbed cost 已吸收成本；已分摊成本
!h7.xl OpN absorption 吸收；分摊；合并
5HV+7zU5 absorption rate 吸收率；摊配率；分摊率
+|,4g_(j ACB Finance Limited 亚洲商业财务有限公司
XgHJ Oqt acceptable form of reciprocity 合理的互惠条件
X]D,kKas G acceptable rate 适当利率；适当汇率
DI{ *E acceptance agreement 承兑协议
9"]#.A^Q* acceptance for honour 参加承兑
ucx02^uA acceptor 承兑人；接受人；受票人
%8tE*3iUF acceptor for honour 参加承兑人
@|vH5Pi accident insurance 意外保险
m)Kg6/MV. Accident Insurance Association of Hong Kong 香港意外保险公会
x'I!f? / & accident insurance scheme 意外保险计划
</ ` \3t accident year basis 意外年度基准
+K`A2&F9 accommodation 通融；贷款
@ CmKF accommodation bill 通融票据；空头票据
!EhKg)y= accommodation party 汇票代发人
3wq<@dRv4 account balance 帐户余额；帐户结余
-m%` Di!E account book 帐簿
d9M[ ]{ account collected in advance 预收款项
c:Nm!+5_( account current book 往来帐簿
f(Of+> account of after-acquired property 事后取得的财产报告
' 1gfXC account of defaulter 拖欠帐目
JN|6+.GG account payable 应付帐款
1d<Uwb> account payee only [A/C payee only] 只可转帐；存入收款人帐户
aY>v account receivable 应收帐款
R; c9)>8L account receivable report 应收帐款报表
nJ2x;';lA account statement 结单；帐单；会计财务报表
P U/<7P* account title 帐户名称；会计科目
96(Mu% l accountant's report 会计师报告
6^ [ 4.D Accountant's Report Rules 会计师报告规则
L!If~6oD( accounting and auditing procedure 会计与审计程序；会计与核数程序
ZhA _d#qH Accounting Arrangements 《会计安排》
@5S' 5)4pB accounting basis 会计基础
Q7$o&N{ accounting by Official Receiver 破产管理署署长呈交的帐目
SscB&{f Accounting Circular 《会计通告》
/D3{EjUE= accounting class 会计类别
zTw"5N accounting date 记帐日期；会计结算日期
_V- K yK accounting for money 款项核算
p/HDG
^T:u Accounting Officer 会计主任
fx{8ERo accounting period 会计报告期；会计期
k~"E h]38 accounting policy 会计政策；会计方针
*(F`NJ 3 accounting practice 会计惯例
6`e7|ilh6 accounting principle 会计准则
Z)#UCoK!c accounting record 会计记录
0<-E)\:[g accounting report 会计报告
L >h8>JvQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
nTEN&8Y>R Accounting Society of China 中国会计学会
GT&}Burl/n accounting statement 会计报表
-S rZ^ accounting system 会计制度；会计系统
F^ 75y? accounting transaction 会计事项；帐务交易
sI!H=bp-8 accounting treatment 会计处理
&xQM !f accounting year 会计年度
tbd=A]B- accretion 增值；添加
tTLg;YjN accrual 应计项目；应累算数目
0 5`"U#`: accrual basis 应计制；权责发生制
kO}&Oi,? accrual basis accounting 应计制会计；权责发生制会计
xV)[C )6 accrue 应累算；应计
bx8](cT_ accrued benefit 应累算利益
56 3mz- accrued charges 应计费用
tX{yR'Qhu accrued cumulative preference share dividend 应累算的累积优先股股息
pa[/6( accrued expenses 应累算费用
[X.bR$> accrued interest payable 应付利息；应计未付利息
vA1Yya B accrued interest receivable 应收利息；应计未收利息
3 !@ accrued right 累算权益
" d_wu#fO) accruing profit 应累算的利润
kt/,& oKI accumulated fiscal reserve 累积财政储备
s{Z)<n03 accumulated profit 累积利润；滚存溢利
MY^{[ #Q accumulated reserve 累积储备
:CyHo 6o9 accumulation of surplus income 累积收益盈余
J,2V&WuV0r acquired assets 既得资产
D0r viO acquisition 收购；购置；取得
FPDTw8" B; acquisition cost 购置成本
y2G Us&09 acquisition expenses 购置费用
vjuFVJwL acquisition of 100% interest 收购全部股权
50^ux:Uv+N acquisition of control 取得控制权
|`5 IP8Z acquisition of fixed assets 购置固定资产
]dpL
PR acquisition of shell “买壳”
v wU1}H acquisition price 收购价
>.iF,[.[F< act of God 天灾
f~`=I NrU acting partner 执事合伙人
gsk?
!D active market 买卖活跃的市场；交投畅旺的市场；旺市
-Uwxmy + active partner 积极参与的合伙人
h+FM?ct6} active trading 交投活跃
&0F' Ca actual circulation 实际流通
)D,KG_7l actual cost 实际成本
t~) P1Lof\ actual expenditure 实际开支；实际支出
o}OY,P actual income 实际入息；实际收入；实际收益
o$rjGa l actual market 现货市场
|1U_5w actual price 现货价；实际价格
ysW})#7X actual profit 实际利润
>N RppPqL actual quotation 实盘；实际价位；实际报价
%;,fI'M actual year basis 按实际年度计算
ci~#G[_$S actuals 实货
^`&'u_B!+ actuarial investigation 精算调查
7z b^Z] actuarial principle 精算原则
b dgkA actuarial report 精算师报告
}e?H(nZS7h Actuarial Society of Hong Kong 香港精算学会
L8VOiK=, actuarial valuation 精算师估值
;o_ F<68QP actuary 精算师
!(GyOAb ad referendum agreement 暂定协议；有待覆核的协定
nI\6a G?` ad valorem duty 从价税；按值征税
Y}:~6`- jj ad valorem duty system 从价税制
uzy5rA== ad valorem fee 从价费
>
N~8#C ad valorem tariff 从价关税
35<A :jKS additional allowance 额外免税额
r
)F;8( additional amount for unexpired risk 未过期风险的额外款额
8QrpNSj4 additional assessable profit 补加应评税利润
j[G`p^u l additional assessment 补加评税
}aZuCe_ additional commitment 额外承担
k?+ 7%A] additional commitment vote 额外承担拨款
l|P"^;*zq additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Yj/afn(Jt additional dependent parent allowance 供养父母额外免税额
p)y5[HX additional provision 额外拨款
j /O~8o& additional stamp duty 附加印花税
i5VZ,E^ E additional tax 补加税罚款；补加税款
)6OD@< r{ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?[ xgt ) adjudged bankrupt 被裁定破产
^3;B4tj[ adjudicated bankrupt 裁定破产人
-*C
WF|<G adjudication fee 裁定费；评定印花税额手续费；评估契据费
IOy0W Hl| adjudication of bankruptcy 裁定破产；宣告破产
D}_.D=) adjudication of insolvency 裁定无力偿还债务
5R7x%3@L adjusted actual 经调整的实数；调整后的实数
v@ _1V adjusted current assets 经调整的流动资产；调整后的流动资产
uoS:-v}/Y~ adjusted figure 经调整的数字；调整后的数额
G{U#9 adjusted liabilities 经调整的负债；调整后的负债
IiU> VLa adjusted loss 经调整的亏损；调整后的亏损
i\i%Wi Rl 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
U\KMeaF5e- adjusted profit 经调整的利润；调整后的利润
M.W
X&;> adjusted surplus 经调整的盈余额；调整后的盈余额
qX\*l m/l adjusted value 经调整的价值；调整后的价值
3U[O : adjustment 调整；修订；理算〔保险〕
X?5{2ul rI adjustment centre 调剂中心
Hn|W3U adjustment lag 调整过程的时间差距；调整时差
0HzqU31%l@ adjustment mechanism 调整机制
-'! J?~ adjustment of loss 亏损调整
9L Dv?kYr adjustment process 调整过程；调整程序
k9Pvh,_wp adjustment range 调整幅度
17LhgZs& administered exchange rate 受管制汇率
5 ~Wg=u<6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Z>hTL_|]a{ administration expenses 行政费用
xe@1H\ 7: administration fee 手续费；行政费
#-/W? kD administration in bankruptcy 破产管理
&N~Eu-@b administration order 遗产管理令
Q_5 l.M/9] administrator 管理人；遗产管理人
82r8K|L.<y administrator of the estate 遗产管理人
-$Oh.B` i admission of debt 债项承认书
:Sq] |) admission of proof 接纳债权证明
)GD7 rsC`< advance 放贷款项；垫付款项；预支款项；预付款项
1Cr&6 't advance account 暂支帐目；预付款帐户
,"v&r ( advance compensation 预付补偿金
|cvU2JI@ advance from shareholder 股东垫款
F2"fOS advance pending reimbursement 预支以待日后付还
+jm,nM9 advanced economy 先进经济体系
st-{xC#N# advancement 预付；预付财产
8Q'Emw | advances warrant 垫款令
$%bSRvA advancing 贷出
F-&t SU, adverse balance 逆差
EL 5+pt adverse exchange 逆汇
u#0s nw~)/ advertisement addressed to shareholders 在报章刊登的致股东通告
pgU [di advice for collection 托收通知书
V;M_Y$`Lh advice of drawing 提款通知书；汇票通知书
BEdCA]T advice of payment 付款通知
GEBSUvM 7 Advisory Committee [Securities and Futures Commission]
UcRP/LR%C 谘询委员会〔证券及期货事务监察委员会〕
A_xC@$1e< Advisory Committee on Diversification 经济多元化谘询委员会
{v ?Q9 affidavit 誓章；遗产申报誓章
'p@f5[t affidavit of no receipt 述明无收款的誓章
slQ n affiliate 联号；联营公司；附属公司
c_J9CKqc affiliated company 附属公司；联号；联营公司
u` pTFy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0=Z[6Q@ : affordability 负担能力
YF%g s{ African Development Bank [AfDB] 非洲开发银行
T &ZQ ie/ after-acquired property 事后取得的财产
n;g'?z=hy after-hours dealing 市后交易
5ZCu6 A after-tax profit 税后盈利；税后利润；税后溢利
*dl hRa agency agreement 代理协议
Fr9/TI agency expenses 代理机构的开支
8wU$kK agency fee 代理费
B*,6;lCjX Agency Law 《代理法》
AO#9XDEM agent 代理人；承销人
YpZB-9Krf agent of company 公司代理人
PX:#+bq1 agent's fee 代理人费；经纪费
;Qi:j^+P) aggregate 总计；总数；总体数字
,06Sm]4L, aggregate amount 总款额；总额
'Y 38VOI% aggregate assets and liabilities 总体资产与负债
w"hd_8cO aggregate at constant price 按固定价格计算的总体数字
BU`X_Z1) aggregate demand 总需求
-f+# j=FX aggregate gross position 总持仓量
odv2 (\ aggregate limit 总限额
S
'a- E![ aggregate of salaries tax 合计薪俸税
k Dmm aggregate performance 总体表现；总体业绩
Ji4p6$ .j- aggregate supply 总体供应
>F/^y O aggregate surplus 总盈余
+VIA@`4 aggregate total 整体总额
0vY_ aggregate value 总值；合计价值
(3Db}Hnn aggregated basis 合计基准
je] DR~ aggregated net chargeable income 合计应课税入息实额
'&IGdB I aggregation 合并计算；合计；总和
#<{v~sVp& aggregation of incomes of husband and wife 夫妇入息合并计算
MIMC(< aggregation of property 财产的总和
X/5m}-6d] agio 差价；贴水
X\^ nV 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》
[doEArwn Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
s68(jYC7[ 《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》
X\^V{v^- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
wJp<ZL 《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》
xS*UY.> Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
u]p21)m$x 《香港政府和大韩民国政府关于相互促进和保护投资协定》
d:kB Zrq agreement for a settlement 授产协议
6o't3Peh agreement for assignment 转让协议
U4D7@KY +m agreement for sale 售卖协议；买卖协议
l;-Ml{}|0 agreement for sale and purchase 买卖协议
j G8;p4 1 agreement for the payment of interest 支付利息协议
Knwy%5.Z agreement for the repayment of money 还款协议
DiJ LWXs agreement of reinsurance 再保险协议
N
J3;[qJ Agricultural Bank of China 中国农业银行
y|`-)fY air passenger departure tax 飞机乘客离境税
JEjxY& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
D|uvgu2 airport tax 机场税
GppCrQ%Ra| alcohol duty 酒精税
, \4]uZ< alienation 让与；让渡；转让
c_8&4 alimony 生活费；赡养费
<WXVUEea All Ordinaries Index [AOI] 所有普通股指数
8^7Oc,:~ all risks 全险；综合险
'l*X?ccKy All Sales Record for Stock Market 《股票市场成交报告》
@G5T8qwN Allied Capital Resources Limited 新联财务有限公司
VjQ&A#
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
H 0l1=y allocation letter 拨款信件
gV_v5sk
allocation of fund 分配款项；预留款项
q*I*B1p[m allocation of profit 利润分配；溢利分配
U U=]lWib allocation warrant 拨款令
"@V yc6 L allotment 分配；配股
*22Vc2[i; allotment notice 股份配售通知；配股通知
xyL"U* allotment of shares 股份分配
Z.VKG1e} allowable 可获宽免；免税的
tv#oEM9esl allowable business loss 可扣除的营业亏损
d |17G allowable expenses 可扣税的支出
yw1 &I^7 allowance 免税额；津贴；备抵；准备金
^rWg:fb allowance for debts 债项的免税额
wZvv5:jKpu allowance for depreciation by wear and tear 耗损折旧免税额
-Vn#Ab_C allowance for funeral expenses 殡殓费的免税额
g5V \R*{ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&Ok1j0~~ allowance for repairs and outgoings 修葺及支出方面的免税额
35\ |#2qw6 allowance to debtor 给债务人的津贴
W +h2 rv alteration of capital 资本更改
]#:WL)@ alternate trustee 候补受托人
mx Nd_{n amalgamation 合并
K%q5:9 m ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`/O`%6,f1! ambit of charges 征税范围；收费范围
6tKrR{3#A amended valuation 经修订的估值
QLqtE;;)JK American Commodities Exchange 美国商品交易所
S<Dbv? American Express Bank Limited 美国运通银行
;V,L_"/X American Stock Exchange 美国证券交易所
q/O2E<=w*c amortization 摊销
M2Q,&>M
amount due from banks 存放银行同业的款项
:_e[xB=Yy amount due from banks abroad 存放海外银行同业的款项
kwjO5 OC8 amount due from holding companies 控股公司欠款
;(C<gt,r} amount due from local banks 存放本港银行同业的款项
@*z"Hi>4 amount due to banks 银行同业的存款
'D\X$^J^ amount due to banks abroad 海外银行同业的存款
v[dU UR f amount due to holding companies 控股公司存款
xf ,[F8 2y amount due to local banks 本港银行同业的存款
3 h7RQ:lUi amount due to outport banks 外埠银行同业的存款
^Jp T8B} amount for note issue 发行纸币的款额
z33UER" amount of bond 担保契据的款额
CG1MT(V7? amount of consideration 代价款额
= %<=Bn amount of contribution 供款数额
hG tz[u#p amount of indebtedness 负债款额
PR8nJts W5 amount of principal of the loan 贷款本金额
Xf
u 0d1b amount of rates chargeable 应征差饷数额
<KMCNCU\+ amount of share capital 股本额
*b{IWOSe^ amount of sums assured 承保款额
] Q5:JV amount of variation 变动幅度
.psb# 4 amount of vote 拨款数额
AC Ru DY amount payable 应付款额
s%)f<3=a amount receivable 应收款额
;Y7' U rn Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#Y7jNrxE analysis 分析
~[;r)
g\ ancillary risk 附属风险
V}y]< annual account 周年帐目；周年帐目报表；年度决算；年结
sT^R0Q'> annual accounting date 年结日期
(`(D
$% annual allowance 每年免税额；年积金；年度津贴；年津
J[ZHAnmPH annual balance 年度余额
g p:0 Y annual disposable income 每年可动用收入
o=rR^Z$G annual estimates 周年预算
OZ&/&?!XE annual fee 年费
M7=,J;@ annual general meeting 周年大会
u8-6s+
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eHr0], annual long-term supplement 长期个案每年补助金
b A+_/1C annual pensionable emolument 可供计算退休金的年薪
E)-;sFz annual report 年报
7zu\tCWb Annual Report on the Consumer Price Index 《消费物价指数年报》
f,G*e367: annual return 周年报表；周年申报表；每年报税表格
`~XksyT Annual Return Rules 《周年报表规则》
}e \"VhAl/ annual review of consumer prices 每年消费物价回顾
j
iKHx_9P annual roll-forward basis 逐年延展方式
o/Ismg-p annual salary 年薪
8iI p[9~= annual statement 年度报表；年度决算表
\U:OQ.e 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
g5y+F]'I annuitant 年金受益人
ajS B3}PN annuity 年金
M@[W"f
Wq annuity contract 年金合约
&gCGc?/R# annuity on human life 人寿年金
e ,%|sA s[ antecedent debt 先前的债项
)7 5 7 ante-dated cheque 倒填日期支票
O#)1 zD} anticipated expenditure 预期开支
AjK5x@\ anticipated net profit 预期纯利
KA2>[x2 anticipated revenue 预期收入
8 pnD6Lp> anti-inflation measure 反通货膨胀措施
*w0! C:mL& anti-inflationary stance 反通货膨胀立场
Skr (C5 T apparent deficit 表面赤字
r#zcl)rbU apparent financial solvency 表面偿债能力
OxHcoNrz apparent partner 表面合伙人
nM[yBA application for personal assessment 个人入息课税申请书
I=! kPuw application of fund 资金应用
N<Sl88+U application to release as liquidator and to destruct the books of accounts and documents
Ul8HWk[6Iw 申请免除清盘人职务及毁灭帐簿与文件
1KZigeHXI appointed actuary 委任精算师
?UsCSJ1V appointed auditor 委任核数师；委任审计师
z~ t0l appointed trustee 委任的受托人
VeQGdyhY appointer 委任人
\5a. JfF apportioned pro rata 按比例分摊
UFj H8jSBx apportionment 分配；分摊
/43l}6I Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
e]~p: apportionment formula 分摊方程式
}m+Q(2 apportionment of estate duty 遗产税的分摊
#D9.A7fCc5 appraisal 估价；评估
\,13mB6 appreciable growth 可观增长
'8 .JnCg appreciable impact 显着影响
2M x\D appreciable increase 可观增长
riW9l6s' appreciation 增值；升值
f& <+45JI appreciation against other currencies 相对其他货币升值
] '5Xjc x appreciation of the exchange value of Hong Kong dollar 港元汇值上升
KElEGW appreciation tax 增值税
{Z2nc)|7C appropriation 拨款；拨用；拨付
CcQc!`YC appropriation account 拨款帐目
F\eQV< Appropriation Bill 拨款法案
8UU
L= appropriation-in-aid system 补助拨款办法
lC($@sC % approved assets 核准资产
>h aihT approved basket stock 认可一篮子证券
9J/[7TzSZ approved budget 核准预算
30v xOkS approved charitable donation 认可慈善捐款
@&?(XY 'M% approved charitable institution 认可慈善机构
[H*JFKpx approved currency 核准货币；认可货币
&g;!n&d zP approved estimates 核准预算
.j JD$FC approved estimates of expenditure 核准开支预算
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Ju*W& approved overseas insurer 核准海外保险人
$b`nV4p approved overseas trust company 核准海外信托公司
c ^I^jg2v approved pooled investment fund 核准汇集投资基金
Bz/ba * approved provident fund scheme 认可公积金计划
7(}' jZ approved provision 核准拨款
G2|jS@L# approved redeemable share 核准可赎回股份
r;{ $x approved regional stock 认可地区性证券
ps' _Y <@ approved retirement scheme 认可退休金计划
kt6)F&;$ approved subordinated loan 核准附属贷款
-=5~ h arbitrage 套戥；套汇；套利
].Yz
=: arbitrageur 套戥者；套汇者
q8P&r Mwy arbitrary amount 临时款项
D('.1 7 arrangement 措施；安排；协定
7"!`<5o^ arrears 欠款
7<su8*? arrears of pay 欠付薪酬
SnG(/1C8 arrears of revenue 逾期未收税款；逾期未收的帐项
+&S 7l%- articles of association 组织章程；组织细则；组织章程细则
@ujwN([I Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Nvd(?+c ascertainment of profit 确定利润
lJ;Wi "Asia Clear" “亚洲结算系统”
>@7$=Y>D Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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K| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
y'm!h?8 Asian Development Fund [ADF] 亚洲发展基金
t*hy"e{*a Asian dollar bond 亚洲美元债券
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ku5%y Asian dollar market 亚洲美元市场
QF/ULW0G! Asian dollar rate 亚洲美元利率
<|l}@\iRX Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'Q= ;I Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
uE.BB# asked price 沽盘；喊价；索价；卖方报价
_M%>Q m assessable income 应评税入息
jfG of* assessable loss 应评税亏损
{wC*61@1 assessable profit 应评税利润
OKh0m_ )7 assessable value 应评税值
+ydd"` assessed profit 估定利润
Xqw}O2QQ1 assessed value 经评估价值
{dZ]+2Z~+ assessment 评税；评定；估价；评税单
~B|m"qY{i assessment number 评税编号；估价编号
1_t+lJI9j assessment of additional tax 补加税评税
pl).U# 7` assessment of performance 业绩评估；实绩评价
t+a.,$U Assessor 评税主任
^i|R6oO_5 asset price bubbles 资产价格泡沫
4Kch=jt4# asset-backed securities 具资产保证的证券
[2-n*a(q assets accretion 资产增值
Oa/zE H assets and liabilities 资产与负债
VgVDTWs7 assets betterment statement 资产递增表；资产改进表
~ vA{I%z5~ assets lending 实物放款；有抵押贷款
!S=YM<A d assets of the company passing on the death 死者去世时转移的公司资产
?# w} S% assets pledged as security for liabilities 用作负债抵押的资产
kt rIi5B assets portfolio 资产投资组合
OTF/Pu$ assets price 资产价格
fJlNxdVr assets quality 资产质素
n5=U.r assets realization 资产变现
p{5m5x assets refinancing arrangement 资产再集资安排
:&wb+tV assets securitization 资产证券化
xnMcxys~ assets situated outside Hong Kong 在香港以外地方的资产
Dnd; N/9 assets stripping 削减资产；拆卖资产
"r4 6Rfa assets value 资产值
(T*$4KGV assignee 承让人
OK]Q Db assignment 转让；转让书；转让契
j Mn,N9Mf assignment of interest 权益转让
u{DE OhtI4 assignment of letters patent and trade mark 专利证书及商标转让
}. &ellNQ assignment of property 物业转让；物业转让书
U${W3Ra assignment right 转让权
hnFpC1TO assignor 转让人
> [Vc$[62 associate 有联系的人；有关连人士；相联者；合伙人；联系人
=sk[I0W Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
N`Q.u-' associate member 附属会员
3q73L<f associated body corporate 相联法人团体
*|S6iSn9R! associated company 相联公司；联属公司
{R ),7 U8 associated corporation 相联法团
o*)Sg6Yk Association of Chartered Certified Accountants [ACCA] [United Kingdom]
y n mjIQ
公认会计师公会〔英国〕
$~1vXe Association of Futures Exchange Brokers 香港期货经纪协会
ketp9}u Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Bh& pZcm| association of underwriters 承保人组织
dCi:@+z8 assumption of control 接管
0o+Yjg>\~8 assurance 担保；保险；转易；转易书
o=R( DK# U assurance of interest 权益的转易
R` < ^ /h at 19XX price 按一九ＸＸ年价格计算
_;03R {e* at a discount 按赔价计算；按贴水价格计算；打折扣
ZxNTuGOB: at a premium 按溢价计算；按升水价格计算
^m%#1Zd at call 通知付款；按通知
1<G+KC[F at constant market price 按固定市价计算
x.-d)] a ! at constant price 按固定价格计算
l \W|a'i at cost 按成本计算
RKP, w % at current market price 按当时市价计算；按现时市价计算
.yy-jf/ at current price 按当时价格计算；按现时价格计算
?C[?dg{n at factor cost 按要素成本计算；按生产要素成本计算
]P3m=/w at money-of-the-day price 按付款当日价格计算
12lX-~[[" at or better 按指定或较佳价位〔买卖指令〕
l$/pp at par 按面值计算；平价
$ztsb V} at sight 见票即付
y;ElSt;S at the close 按收市盘
c9nR&m8(+ at the opening 按开市盘
' O(=Pz attestation 见证；见证条款
Gt.'_hf Js at-the-money option 平价期权
upuN$4m&{ attorney 受权人；受托代表人
z zZ EX attornment 新拥有人承认书
C=+9XfP 0 attributable profit 可归属利润
]zlA<w8 attributable share value 可归属股份价值
hiS|&5# Auckland Stock Exchange 奥克兰证券交易所
^;_~ mq. auction 拍卖
~snj92K auctioneer 拍卖商
L"&T3i audit 审计；核数
0<% $lr Audit Commission 审计署
g[G /If Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^0.8- RT 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〕
7Jlkn=9e: audit review 帐目审查
Dylm =ZZa Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
F_*']: p audited account 审计帐目；经审计的帐目
W q<t+E[ audited annual account 经审计的周年帐目
,Iy c0 audited balance sheet 经审计的资产负债表
8 vVE auditor 核数师；核数主任；审计师
q2X::Yqk auditor's certificate 核数师证明书；审计师证明书
AfA"QCyO auditor's report 核数师报告；审计师报告
T2Yf7Szp Aussie bond 澳元债券
4Et(3[P71 austerity budget 紧缩预算
a|FkU%sjzZ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5 e+j51 Australia All Ordinaries Index 澳洲所有普通股票指数
!ekByD Australian Dollar [AUD] 澳元
6ax xyh% Australian Options Market 澳大利亚期权市场
\!\:p/f Australian Securities Commission 澳洲证券事务监察委员会
0 SSdp< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
b11I $b
# Australian Stock Exchange 澳大利亚证券交易所
K[y")ooE<j Austrian Schilling [ATS] 奥地利先令
Jb"FY:/Qv+ authentication 认证；鉴证
R@K\ authority to purchase 委托购买证；委购书
D<J'\mo authorization 认可；核准；授权；授权书
8lV:-"+5 authorization by direction 指示授权
|E >h*Y authorization by instruction 指令授权
K+`GVmD authorization by warrant 令状授权
NTt4sWP!I authorization of unit trust 单位信托的认可
bJ_rU35s> authorized agent 指定代理人
aLh(8 ;$ authorized capital 法定资本
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z*Zf authorized clerk 出市员
Gk~aTO authorized dealer 认可交易商
r)|~Rs!y, authorized financial institution 认可财务机构
LWM<[8wJ4 authorized fund 认可基金
ya &=U oI authorized fund house 获授权的基金公司；认可基金公司
} [#8>T authorized institution 认可机构
NIQ}A-b authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
XKTDBaON authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&|XgWZS5 authorized insurer 获授权保险人；获认可承保人
y8 $3kXh authorized investment 特准投资项目
:Tpf8 authorized person 获授权人
sL A.bp.O authorized representative 获授权代表
4<($ZN8 authorized share capital 法定股本
+S{m!j%B automated quotation system 自动报价系统
zls^JTE Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
zdwQpB,+^ 自动交易系统〔香港期货交易所有限公司〕
]ltCJq automatic adjustment mechanism 自动调整机制
:=hL}(~ ] automatic adjustment system 自动调整系统
Yd3lL:M Automatic Clearing House 自动票据交换所
iTinZ!Ut automatic exchange rates accumulation system 自动化汇率累集系统
fJ/INL Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5 &8BO1V. automatic teller machine [ATM] 自动柜员机
STwGp<8 autopay 自动转帐
&MpLm& available assets 可用资产
gg`{kN^r.a available fiscal reserve 现存财政储备
pl>b 6 | available profit 可用利润
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Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7SHllZ average 平均；平均数；海损
9YI@c_1 Q average basic salary 平均基本薪金
;((t| average consumer expenditure 平均消费开支；一般消费开支
'Kj H|u average cost 平均成本
XdJD"|,h average cost of land production 增辟土地平均成本
t#.}0Te7 average daily turnover 平均每日成交额
us.[wp'Sh average daily wage rate 平均每日工资率
C[,h! average expenditure pattern 平均开支模式
@S3 L%lOH average growth rate 平均增长率
) ' xyK average net fixed assets 固定资产平均净值
W $jRS average of relatives 相对价格平均数
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_E# average price 平均价格
W%+0 2_/) average propensity to consume 平均消费倾向；一般消费倾向
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average propensity to save 平均储蓄倾向；一般储蓄倾向
y7pBcyWTE= average rate 平均率
cI[i v average revenue 平均收入；平均收益
gqv+| :# average stock 平均库存；平均存货
IER;d\_V< average yearly rent 平均年租
;cVK2' avoidance of double taxation 避免双重课税
igQzL*X avoidance of tax 避税
