A:
Z8tQ#Pu{ A share Ａ股；甲类股份
}|MGYS ) abatement of tax 减税；减扣免税额
Ua]shSjyI ABN AMRO Bank N.V. 荷兰银行
=@;uDu:Q above-the-line expenditure 线上项目支出；经常预算支出
]N}80*Rl above-the-line receipt 线上项目收入；经常预算收入
g@hg u ABSA Asia Limited 南非联合亚洲有限公司
Az[Yvu'< absolute change 绝对数值变更
!vHUe*1a{ absolute expenditure 实际开支
Q+gd|^Vc9 absolute guideline figure 绝对准则数字
fdGls`H absolute interest 绝对权益
U) a}XRS absolute order of discharge 绝对破产解除令
x|n2,3% absolute profit margin 绝对利润幅度
IZBU<1M absolute value 实值；绝对值
p't>'?UH| absolutely vested interest 绝对既得权益
|,L_d2lb absorbed cost 已吸收成本；已分摊成本
gJ cf~@s
absorption 吸收；分摊；合并
}5-^:}gL absorption rate 吸收率；摊配率；分摊率
jSp4eq ACB Finance Limited 亚洲商业财务有限公司
2 /O/h
acceptable form of reciprocity 合理的互惠条件
o :jLM7$= acceptable rate 适当利率；适当汇率
B P% >J^ acceptance agreement 承兑协议
azKbGS/X acceptance for honour 参加承兑
k !Nl#.j acceptor 承兑人；接受人；受票人
bIt%KG{PY6 acceptor for honour 参加承兑人
poj@ G{ accident insurance 意外保险
&yN@(P) Accident Insurance Association of Hong Kong 香港意外保险公会
udM<jY]5p accident insurance scheme 意外保险计划
XZhuV< accident year basis 意外年度基准
iZ2|/hnw accommodation 通融；贷款
6
?F F !x accommodation bill 通融票据；空头票据
=FQ]eb* accommodation party 汇票代发人
, 2S w6u account balance 帐户余额；帐户结余
>Du5B&41 account book 帐簿
znv2: account collected in advance 预收款项
d-nqV5 account current book 往来帐簿
o,(MB[|hQ account of after-acquired property 事后取得的财产报告
Wg PpW!` account of defaulter 拖欠帐目
K4N B# account payable 应付帐款
2i`N 26On account payee only [A/C payee only] 只可转帐；存入收款人帐户
H5uWI account receivable 应收帐款
Z5[TmVU account receivable report 应收帐款报表
<& E3QeK account statement 结单；帐单；会计财务报表
TcA+ov>TD account title 帐户名称；会计科目
Y,z15i3j? accountant's report 会计师报告
F`g oYwA% Accountant's Report Rules 会计师报告规则
,\ zp&P"p accounting and auditing procedure 会计与审计程序；会计与核数程序
P3C|DO4 Accounting Arrangements 《会计安排》
Rf2$k/lZ accounting basis 会计基础
V~M>K-AL accounting by Official Receiver 破产管理署署长呈交的帐目
S@;>l w,s! Accounting Circular 《会计通告》
#aUe 7~ accounting class 会计类别
6[>UF!.= accounting date 记帐日期；会计结算日期
H^sPC{6+pf accounting for money 款项核算
E8#RG-ci Accounting Officer 会计主任
+[@Ug `5M accounting period 会计报告期；会计期
e8O[xM accounting policy 会计政策；会计方针
,":_=Tf. accounting practice 会计惯例
$ KQ7S>T accounting principle 会计准则
=o]V!MW accounting record 会计记录
Wo&10S w accounting report 会计报告
&niR OM,;K Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7c$;-O Accounting Society of China 中国会计学会
v[WbQ5AND accounting statement 会计报表
)$V}tr! accounting system 会计制度；会计系统
5#/" 0:2 accounting transaction 会计事项；帐务交易
9Y&,dBj+ accounting treatment 会计处理
uCuXY#R+ accounting year 会计年度
8 t3@ Hi accretion 增值；添加
; =.VKW%U accrual 应计项目；应累算数目
9NLO{kN accrual basis 应计制；权责发生制
{FyG h
*/ accrual basis accounting 应计制会计；权责发生制会计
nsk`nck accrue 应累算；应计
| 9. `qv accrued benefit 应累算利益
0p\R@{ accrued charges 应计费用
fXCx!3m accrued cumulative preference share dividend 应累算的累积优先股股息
^,[V;3 accrued expenses 应累算费用
6 N[XWyS accrued interest payable 应付利息；应计未付利息
d51l 7't accrued interest receivable 应收利息；应计未收利息
u|h>z|4lJj accrued right 累算权益
N 4Yvt& accruing profit 应累算的利润
];bB7+ accumulated fiscal reserve 累积财政储备
R r+Y::E accumulated profit 累积利润；滚存溢利
KY$6=/?U_ accumulated reserve 累积储备
mwLp~z%OX accumulation of surplus income 累积收益盈余
>J>4g;Y acquired assets 既得资产
6?OH"!b2-} acquisition 收购；购置；取得
H)aeS F5 acquisition cost 购置成本
GPnd7}Tn acquisition expenses 购置费用
[I:D\) $< acquisition of 100% interest 收购全部股权
2^N
4( acquisition of control 取得控制权
d[;=X .fZ2 acquisition of fixed assets 购置固定资产
8$}1| "F acquisition of shell “买壳”
AU@K5jwDwQ acquisition price 收购价
zn|~{9>y act of God 天灾
6'd= % V acting partner 执事合伙人
R4=n">>Q active market 买卖活跃的市场；交投畅旺的市场；旺市
i_T8 Bfd: active partner 积极参与的合伙人
$>zLa_cn| active trading 交投活跃
=B O} hk actual circulation 实际流通
p|VoIQY actual cost 实际成本
DPR=Xls actual expenditure 实际开支；实际支出
oyV@BHJO@ actual income 实际入息；实际收入；实际收益
x gP/BK2" actual market 现货市场
44axOk!G[/ actual price 现货价；实际价格
TIlBT{A< actual profit 实际利润
6(
TG/J actual quotation 实盘；实际价位；实际报价
<*u[ < actual year basis 按实际年度计算
&scHy t actuals 实货
Qk?;n F actuarial investigation 精算调查
# 7K&x.w$ actuarial principle 精算原则
p \5DW' actuarial report 精算师报告
O@St^o*A} Actuarial Society of Hong Kong 香港精算学会
A`2l ;MW actuarial valuation 精算师估值
~9#[\/;" actuary 精算师
9Cbf[\J!bq ad referendum agreement 暂定协议；有待覆核的协定
o(5Xj$Z ad valorem duty 从价税；按值征税
JJ l wzH ad valorem duty system 从价税制
;7CE{/Bq.p ad valorem fee 从价费
D/C,Q|Ya6 ad valorem tariff 从价关税
Z'iXuI49 additional allowance 额外免税额
Bgs3sM9 additional amount for unexpired risk 未过期风险的额外款额
}I_/>58 additional assessable profit 补加应评税利润
sS#Lnj^`% additional assessment 补加评税
;\yY* additional commitment 额外承担
>
E;`;b additional commitment vote 额外承担拨款
Wi ]Mp7b additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
R:HF~} additional dependent parent allowance 供养父母额外免税额
cd,)GF additional provision 额外拨款
s\g"~2+ additional stamp duty 附加印花税
CbTYt6DC additional tax 补加税罚款；补加税款
6u^M fOc Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
rxtp?|v9 adjudged bankrupt 被裁定破产
M; *f(JY$ adjudicated bankrupt 裁定破产人
{2?o: adjudication fee 裁定费；评定印花税额手续费；评估契据费
n`<YhV adjudication of bankruptcy 裁定破产；宣告破产
%|md0 adjudication of insolvency 裁定无力偿还债务
3uA%1
E adjusted actual 经调整的实数；调整后的实数
. zf#S0y%( adjusted current assets 经调整的流动资产；调整后的流动资产
</0@7 adjusted figure 经调整的数字；调整后的数额
!IlsKMZ adjusted liabilities 经调整的负债；调整后的负债
a!YpSFr adjusted loss 经调整的亏损；调整后的亏损
}Jkz0 JY~ 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
e glcf z% adjusted profit 经调整的利润；调整后的利润
tpp. 9 adjusted surplus 经调整的盈余额；调整后的盈余额
=9@{U2 =l adjusted value 经调整的价值；调整后的价值
9fR`un)f} adjustment 调整；修订；理算〔保险〕
3}{ od$3G adjustment centre 调剂中心
Yg@k + adjustment lag 调整过程的时间差距；调整时差
R<aF;Rvb5 adjustment mechanism 调整机制
]H8 ,} adjustment of loss 亏损调整
j8kax/*[ adjustment process 调整过程；调整程序
MzLnD D^ adjustment range 调整幅度
&t1?=F,] administered exchange rate 受管制汇率
A}K RXkB Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
e\%emp-> administration expenses 行政费用
|#^##^cF/ administration fee 手续费；行政费
|f+|OZY administration in bankruptcy 破产管理
H(bR@Qok administration order 遗产管理令
ab4(?-'- administrator 管理人；遗产管理人
%: rct administrator of the estate 遗产管理人
YI!ecx%/4 admission of debt 债项承认书
& yFS admission of proof 接纳债权证明
meQ>mW advance 放贷款项；垫付款项；预支款项；预付款项
}& ;49k advance account 暂支帐目；预付款帐户
MU2ufKq4) advance compensation 预付补偿金
8,Iil:w advance from shareholder 股东垫款
tVJ}NI # advance pending reimbursement 预支以待日后付还
D0 Cs
g39 advanced economy 先进经济体系
2 t ' ^ advancement 预付；预付财产
&wc% mQV advances warrant 垫款令
;`<uo $R advancing 贷出
i r^%9amh adverse balance 逆差
g_8Bhe"ik adverse exchange 逆汇
CjRI!}S advertisement addressed to shareholders 在报章刊登的致股东通告
[]R`h*# advice for collection 托收通知书
Cz@[l=-T7 advice of drawing 提款通知书；汇票通知书
4E[ 9)n+YV advice of payment 付款通知
P9(]9np,, Advisory Committee [Securities and Futures Commission]
W8hf
Qpw 谘询委员会〔证券及期货事务监察委员会〕
y ;W|) Advisory Committee on Diversification 经济多元化谘询委员会
*`D(drnT{ affidavit 誓章；遗产申报誓章
$*EK
v'g[n affidavit of no receipt 述明无收款的誓章
d $~q affiliate 联号；联营公司；附属公司
\ci'Cbn\o affiliated company 附属公司；联号；联营公司
C"
vj#Tx affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3(D!]ku~m affordability 负担能力
KG:CVIW
Y African Development Bank [AfDB] 非洲开发银行
Y]
Q=kI after-acquired property 事后取得的财产
NYopt?Xg after-hours dealing 市后交易
{.=4; after-tax profit 税后盈利；税后利润；税后溢利
!Cse,6/Z agency agreement 代理协议
m,U Mb#7Y agency expenses 代理机构的开支
.|=~x3mPw agency fee 代理费
;{@ [e k6 Agency Law 《代理法》
.ET@J`"M agent 代理人；承销人
$kPC"!X\ agent of company 公司代理人
E#'JYz@ agent's fee 代理人费；经纪费
zq ;YE aggregate 总计；总数；总体数字
^~iu),gu aggregate amount 总款额；总额
*xY}?vSs aggregate assets and liabilities 总体资产与负债
%-C aggregate at constant price 按固定价格计算的总体数字
EXt?xiha? aggregate demand 总需求
sp%EA=: E aggregate gross position 总持仓量
Jv*[@
-.k aggregate limit 总限额
VKUoVOFvPR aggregate of salaries tax 合计薪俸税
&3a1(>(7F aggregate performance 总体表现；总体业绩
\ZSZ(p #1 aggregate supply 总体供应
q1C) *8*g aggregate surplus 总盈余
ry bs9:_} aggregate total 整体总额
8^bc4(H aggregate value 总值；合计价值
7R W5U'B aggregated basis 合计基准
Ww8<f$ aggregated net chargeable income 合计应课税入息实额
' fXBWi6 aggregation 合并计算；合计；总和
C(o]3):? aggregation of incomes of husband and wife 夫妇入息合并计算
Z x&gr|)} aggregation of property 财产的总和
Af'L=0 agio 差价；贴水
p9c`rl_N 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》
ID+ o6/V8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
F$[1Kj S 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
2flgfB}2k Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)3h%2C1uM 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
b|7c]l Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~loJYq'y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{Dv^j# agreement for a settlement 授产协议
5LJUD>f9 Z agreement for assignment 转让协议
>,JLYz|</ agreement for sale 售卖协议；买卖协议
xqV>m agreement for sale and purchase 买卖协议
7S"W7O1> agreement for the payment of interest 支付利息协议
{J_1.uN= agreement for the repayment of money 还款协议
D|zlC,J, agreement of reinsurance 再保险协议
=*K~U# uoC Agricultural Bank of China 中国农业银行
|^ z?(?w air passenger departure tax 飞机乘客离境税
<G d?,} \ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(N6 3k1M airport tax 机场税
=b\k$WQ_( alcohol duty 酒精税
} 6Y D5?4 alienation 让与；让渡；转让
\1k(4MWd alimony 生活费；赡养费
tG1,AkyZ All Ordinaries Index [AOI] 所有普通股指数
r?^[o all risks 全险；综合险
j+B+>r ^ All Sales Record for Stock Market 《股票市场成交报告》
-Ucj|9+(a
Allied Capital Resources Limited 新联财务有限公司
"'389*- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\_H-TbU8 allocation letter 拨款信件
,:R Hhg allocation of fund 分配款项；预留款项
n.}A
: Z allocation of profit 利润分配；溢利分配
{R`,iWV allocation warrant 拨款令
RPH] @ allotment 分配；配股
Ps<6 kQ( allotment notice 股份配售通知；配股通知
!Db 0r/_:G allotment of shares 股份分配
P(H,_7 4 allowable 可获宽免；免税的
? |Q[QP allowable business loss 可扣除的营业亏损
_oOE MQb allowable expenses 可扣税的支出
9wR-0E
) allowance 免税额；津贴；备抵；准备金
vkFfHzR$ allowance for debts 债项的免税额
6Xu^ cbD allowance for depreciation by wear and tear 耗损折旧免税额
<>!Y[Xr^ allowance for funeral expenses 殡殓费的免税额
8&q|*/2 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
2|J>e(&akY allowance for repairs and outgoings 修葺及支出方面的免税额
&hciv\YT2W allowance to debtor 给债务人的津贴
j2oHwt6" alteration of capital 资本更改
3Zy $Ns Y3 alternate trustee 候补受托人
M]\p9p(_ amalgamation 合并
.uu[f2.N+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
P F#X8+ &J ambit of charges 征税范围；收费范围
(`` EBEn amended valuation 经修订的估值
=P* YwLb American Commodities Exchange 美国商品交易所
\FVm_) American Express Bank Limited 美国运通银行
o;.6Y `-fJ American Stock Exchange 美国证券交易所
`S&(J2KV amortization 摊销
z5~{WAAI amount due from banks 存放银行同业的款项
<:v2 N/i amount due from banks abroad 存放海外银行同业的款项
:g1C,M~ amount due from holding companies 控股公司欠款
3Thb0\<" amount due from local banks 存放本港银行同业的款项
#w2;n@7;X amount due to banks 银行同业的存款
/qf2LO'+ amount due to banks abroad 海外银行同业的存款
f>g< :.k* amount due to holding companies 控股公司存款
4Ji6B)B amount due to local banks 本港银行同业的存款
ym>>5 (bni amount due to outport banks 外埠银行同业的存款
XaFu(Xu7 amount for note issue 发行纸币的款额
>.P/fnvJ amount of bond 担保契据的款额
)s @ }|` amount of consideration 代价款额
k91ctEp9> amount of contribution 供款数额
-! X ,M DO amount of indebtedness 负债款额
T6
K?Xr{_ amount of principal of the loan 贷款本金额
aSu6SU amount of rates chargeable 应征差饷数额
-,;r %7T amount of share capital 股本额
&C_0JyT amount of sums assured 承保款额
d%IM`S;fh amount of variation 变动幅度
wi{qN___ amount of vote 拨款数额
yr p;G _ amount payable 应付款额
Tt,<@U[/} amount receivable 应收款额
P)h ZFX Amsterdam Stock Exchange 阿姆斯特丹证券交易所
J;?#Zt]`L analysis 分析
<r[5 S5y ancillary risk 附属风险
[&6 VI? annual account 周年帐目；周年帐目报表；年度决算；年结
egOZ.oV annual accounting date 年结日期
H;#3 S< annual allowance 每年免税额；年积金；年度津贴；年津
=(!&8U9 annual balance 年度余额
P[;<,U;'HO annual disposable income 每年可动用收入
Q> Lh.U,{ annual estimates 周年预算
zF+NS]XK annual fee 年费
w
Pk\dyP annual general meeting 周年大会
zli@X Z# annual growth rate 年增率；每年增长率
u}zCcWP|L annual long-term supplement 长期个案每年补助金
]Q?`|a+i annual pensionable emolument 可供计算退休金的年薪
H9 d! -9I annual report 年报
M q!vu! Annual Report on the Consumer Price Index 《消费物价指数年报》
:>@6\ annual return 周年报表；周年申报表；每年报税表格
(}$ pf6s Annual Return Rules 《周年报表规则》
;0)|c}n+.5 annual review of consumer prices 每年消费物价回顾
}N^A
(`L annual roll-forward basis 逐年延展方式
Y)X
'hk)5| annual salary 年薪
vr /O%mDp annual statement 年度报表；年度决算表
)qg cz<p?W 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
^qn,b/>L annuitant 年金受益人
3~Qvp )~ annuity 年金
?Cg",k ' annuity contract 年金合约
s~A#B)wB annuity on human life 人寿年金
~/R,oQ1!g} antecedent debt 先前的债项
O'<5PwhG ante-dated cheque 倒填日期支票
{km~,]N anticipated expenditure 预期开支
^/K]id7 2 anticipated net profit 预期纯利
wi7a_ ^{ anticipated revenue 预期收入
3^ct;gz anti-inflation measure 反通货膨胀措施
%kod31X3< anti-inflationary stance 反通货膨胀立场
B%~hVpm,eM apparent deficit 表面赤字
5xHP5+& apparent financial solvency 表面偿债能力
"OIra 2O apparent partner 表面合伙人
`v]|x,l+C application for personal assessment 个人入息课税申请书
yvPcD5s5 application of fund 资金应用
/dT7:x* application to release as liquidator and to destruct the books of accounts and documents
n^H Kf^] 申请免除清盘人职务及毁灭帐簿与文件
|4=Du -e appointed actuary 委任精算师
h92'~X3 6 appointed auditor 委任核数师；委任审计师
;IN!H@bq appointed trustee 委任的受托人
*]L(,_:" appointer 委任人
)# ^5$5 apportioned pro rata 按比例分摊
!=C74$TH
apportionment 分配；分摊
3#=%2\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
wt8?@lJ"/ apportionment formula 分摊方程式
f!3$xu5 apportionment of estate duty 遗产税的分摊
]W c:9Zb appraisal 估价；评估
1@xmzTC appreciable growth 可观增长
-tQi~Y[] appreciable impact 显着影响
sZ-A~X@g appreciable increase 可观增长
{P/5cw appreciation 增值；升值
/QA:`_</oh appreciation against other currencies 相对其他货币升值
a an)yP appreciation of the exchange value of Hong Kong dollar 港元汇值上升
GFq,Ca~ appreciation tax 增值税
f!|$!r*q appropriation 拨款；拨用；拨付
mz|#K7: appropriation account 拨款帐目
M_<? <>| Appropriation Bill 拨款法案
T#HW{3 appropriation-in-aid system 补助拨款办法
q y]tuKZI approved assets 核准资产
%OI4}!z@l approved basket stock 认可一篮子证券
I}?+>cf approved budget 核准预算
5_|Sm= approved charitable donation 认可慈善捐款
XZ|%9#6 approved charitable institution 认可慈善机构
*wSz2o), approved currency 核准货币；认可货币
(%bqeI!ob approved estimates 核准预算
)D _\~n/5 approved estimates of expenditure 核准开支预算
5:oteNc3 approved overseas insurer 核准海外保险人
X9|={ng)g# approved overseas trust company 核准海外信托公司
+,"O#`sy< approved pooled investment fund 核准汇集投资基金
S:.Vt&+NJ approved provident fund scheme 认可公积金计划
<)f1skJsP approved provision 核准拨款
bgi
B*`z approved redeemable share 核准可赎回股份
6RA4@bI G approved regional stock 认可地区性证券
SxAZ2|/- approved retirement scheme 认可退休金计划
jrF#DDH?I approved subordinated loan 核准附属贷款
/h.hFM/ arbitrage 套戥；套汇；套利
|%V-|\GJ~j arbitrageur 套戥者；套汇者
g>@T5&1q* arbitrary amount 临时款项
O]| T ! arrangement 措施；安排；协定
_m;H$N~I# arrears 欠款
jcC "S q L arrears of pay 欠付薪酬
v;%>F)I arrears of revenue 逾期未收税款；逾期未收的帐项
)z:"P;b"Nl articles of association 组织章程；组织细则；组织章程细则
T5:p^;?g Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5{`a \;* ascertainment of profit 确定利润
&j bZL5 "Asia Clear" “亚洲结算系统”
(IE\}QcK Asia Commercial Bank Ltd. 亚洲商业银行有限公司
I%8>nMTJ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;,OZ8g)LH Asian Development Fund [ADF] 亚洲发展基金
[E dX6 Asian dollar bond 亚洲美元债券
+*'^T)sj/ Asian dollar market 亚洲美元市场
\& KfIh8 Asian dollar rate 亚洲美元利率
>[$ j(k^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
HVG:q#=C Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
j9voeV|7 asked price 沽盘；喊价；索价；卖方报价
EG7.FjnVu assessable income 应评税入息
['`Vg=O.{ assessable loss 应评税亏损
h'wI assessable profit 应评税利润
JBvMe H5 assessable value 应评税值
km 0LLYG assessed profit 估定利润
w jRv =[ assessed value 经评估价值
E1"H( m&6 assessment 评税；评定；估价；评税单
Xb/W[rcs assessment number 评税编号；估价编号
R&!{3!V assessment of additional tax 补加税评税
::&hfHR*P assessment of performance 业绩评估；实绩评价
lD K<gd Assessor 评税主任
t XbMP asset price bubbles 资产价格泡沫
rQrh(~\: asset-backed securities 具资产保证的证券
@v:p)|Ne; assets accretion 资产增值
(E*pM$ assets and liabilities 资产与负债
^U5g7Emf assets betterment statement 资产递增表；资产改进表
8c1ma assets lending 实物放款；有抵押贷款
Ig.9:v ` assets of the company passing on the death 死者去世时转移的公司资产
o 9 ?#;B$ assets pledged as security for liabilities 用作负债抵押的资产
f@)GiLC'" assets portfolio 资产投资组合
3|Vh[iAa\ assets price 资产价格
v\#1&</qd^ assets quality 资产质素
<$:Hf@tpMo assets realization 资产变现
n[`KhRN assets refinancing arrangement 资产再集资安排
#_U[ T assets securitization 资产证券化
?gGmJ l assets situated outside Hong Kong 在香港以外地方的资产
HW"';M% assets stripping 削减资产；拆卖资产
~HM,@5dFC assets value 资产值
MlVVST assignee 承让人
K+F]a]kld assignment 转让；转让书；转让契
ywCF{rRd assignment of interest 权益转让
LQr+)wI assignment of letters patent and trade mark 专利证书及商标转让
!#b8QER assignment of property 物业转让；物业转让书
9_/dj"5 assignment right 转让权
Vs:x3)m5j assignor 转让人
mRYM, associate 有联系的人；有关连人士；相联者；合伙人；联系人
/Y7Yy jMi Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~4}'R _ associate member 附属会员
8b!-2d:* associated body corporate 相联法人团体
f:! b0j associated company 相联公司；联属公司
U~nW>WJ+. associated corporation 相联法团
V\=QAN^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
HUuZ7jJ wf 公认会计师公会〔英国〕
3<:m;F*# Association of Futures Exchange Brokers 香港期货经纪协会
/W @k: Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
o4l=o Y:' association of underwriters 承保人组织
|PY*" Ul assumption of control 接管
V']{n7a- assurance 担保；保险；转易；转易书
$!m (S&f assurance of interest 权益的转易
wpW3%r;9 at 19XX price 按一九ＸＸ年价格计算
IMF9eS{L at a discount 按赔价计算；按贴水价格计算；打折扣
'xn3g ;5 at a premium 按溢价计算；按升水价格计算
kbR!iPM-; at call 通知付款；按通知
vf&Sk` at constant market price 按固定市价计算
{CVn&|}J at constant price 按固定价格计算
Zf [ #~ 4 at cost 按成本计算
V9 SkB3-' at current market price 按当时市价计算；按现时市价计算
ndB [f at current price 按当时价格计算；按现时价格计算
QV_e6r1t#m at factor cost 按要素成本计算；按生产要素成本计算
>ow5aOlQ& at money-of-the-day price 按付款当日价格计算
K3xs=q]:@ at or better 按指定或较佳价位〔买卖指令〕
e ab_"W
at par 按面值计算；平价
c
c^I9g~ at sight 见票即付
U 5f<4I at the close 按收市盘
^~65M/ at the opening 按开市盘
S(Ej: H attestation 见证；见证条款
,!{/Y7PmJ at-the-money option 平价期权
$ Lf-Gi attorney 受权人；受托代表人
rT}k[ attornment 新拥有人承认书
o$[alh;c+W attributable profit 可归属利润
t(sQw '> attributable share value 可归属股份价值
'_`O&rbT Auckland Stock Exchange 奥克兰证券交易所
&|j^?ro6 auction 拍卖
tXu_ o6] auctioneer 拍卖商
Oq W (C audit 审计；核数
d7)EzW|I; Audit Commission 审计署
PRpW*#"EI Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
"^3pP(8;~ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
P m} audit review 帐目审查
A"PmoV?lAm Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ybNy"2Wk audited account 审计帐目；经审计的帐目
/E|Ac &Qk audited annual account 经审计的周年帐目
7Ns1b(kU audited balance sheet 经审计的资产负债表
_1sjsGp> auditor 核数师；核数主任；审计师
1|8<!Hx#- auditor's certificate 核数师证明书；审计师证明书
|mO4+:-~D+ auditor's report 核数师报告；审计师报告
>kN%R8*Sx
Aussie bond 澳元债券
6Pzz= ai< austerity budget 紧缩预算
s+jL BY Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-NgL4?p= Australia All Ordinaries Index 澳洲所有普通股票指数
<:gNx%R Australian Dollar [AUD] 澳元
m-h+UKt Australian Options Market 澳大利亚期权市场
}X;LR\^u[f Australian Securities Commission 澳洲证券事务监察委员会
YlP8fxS Australian Society of Certified Practising Accountants 澳洲执业会计师公会
"7RnT3 Australian Stock Exchange 澳大利亚证券交易所
.V.x0 Austrian Schilling [ATS] 奥地利先令
nxZ[E.-\ authentication 认证；鉴证
nsM :\t+
p authority to purchase 委托购买证；委购书
%I
3D/!% authorization 认可；核准；授权；授权书
41'|~3\X authorization by direction 指示授权
)v cyoq authorization by instruction 指令授权
t I- u@
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l^,"^ vz authorization of unit trust 单位信托的认可
W.O]f. h authorized agent 指定代理人
f kjo authorized capital 法定资本
7yDWc m_y authorized clerk 出市员
ra[*E4P9L* authorized dealer 认可交易商
lM N3;}K authorized financial institution 认可财务机构
r: :LQ$ authorized fund 认可基金
S7fX1y[ authorized fund house 获授权的基金公司；认可基金公司
F]4JemSjK authorized institution 认可机构
QT\=>,Fz _ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
( ;(DI^Un8 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
dRXEF6 G authorized insurer 获授权保险人；获认可承保人
7B"*< %< authorized investment 特准投资项目
+uD4$Wt_F authorized person 获授权人
p+pBk $4 authorized representative 获授权代表
BIM!4MHLA authorized share capital 法定股本
K>a+-QWK3 automated quotation system 自动报价系统
"{igrl8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
\dzHG/e 自动交易系统〔香港期货交易所有限公司〕
=8!FY"c* automatic adjustment mechanism 自动调整机制
Munal=wL automatic adjustment system 自动调整系统
3gcDc~~= Automatic Clearing House 自动票据交换所
F4|Z:e,Hr automatic exchange rates accumulation system 自动化汇率累集系统
v.~uJ.T Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
j$u=7Z&E automatic teller machine [ATM] 自动柜员机
6bXP{,}Gp autopay 自动转帐
TjswB# available assets 可用资产
<8[y2|UBt available fiscal reserve 现存财政储备
wP: w8O available profit 可用利润
rCTH 5" Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
l)^sE) average 平均；平均数；海损
~s[St0 average basic salary 平均基本薪金
/l)|B average consumer expenditure 平均消费开支；一般消费开支
pm 4"Q!K average cost 平均成本
c%bGVRhE average cost of land production 增辟土地平均成本
(*CGZDg average daily turnover 平均每日成交额
w.2[Xx~ average daily wage rate 平均每日工资率
9jC> OZ0s average expenditure pattern 平均开支模式
+" HLx%k average growth rate 平均增长率
F}C.F average net fixed assets 固定资产平均净值
F6$QEiDu@ average of relatives 相对价格平均数
A3Lfh6O average price 平均价格
jZ5 mp YUO average propensity to consume 平均消费倾向；一般消费倾向
K\ 2UwX average propensity to save 平均储蓄倾向；一般储蓄倾向
AzmIS m average rate 平均率
9:\YEs" average revenue 平均收入；平均收益
PU\?eA average stock 平均库存；平均存货
:qQpBr$ average yearly rent 平均年租
G+$A|'<`z avoidance of double taxation 避免双重课税
13X\PO'9 avoidance of tax 避税
