A:
E4fvYV_ra A share Ａ股；甲类股份
jzOMjz~:) abatement of tax 减税；减扣免税额
9?mOLDu}Q0 ABN AMRO Bank N.V. 荷兰银行
S
g_?.XZc[ above-the-line expenditure 线上项目支出；经常预算支出
^O\1 v above-the-line receipt 线上项目收入；经常预算收入
w}KcLaI ABSA Asia Limited 南非联合亚洲有限公司
z%-"' Y] absolute change 绝对数值变更
1PjX:]: absolute expenditure 实际开支
XS~w_J #q absolute guideline figure 绝对准则数字
9$w)_RX9W absolute interest 绝对权益
?9. ? w-Q' absolute order of discharge 绝对破产解除令
@X / =. absolute profit margin 绝对利润幅度
:$@zX]?M absolute value 实值；绝对值
Y~\xWYR absolutely vested interest 绝对既得权益
kc/H absorbed cost 已吸收成本；已分摊成本
LAjw!QB absorption 吸收；分摊；合并
mj JlXA absorption rate 吸收率；摊配率；分摊率
SEn8t"n ACB Finance Limited 亚洲商业财务有限公司
<PA$hT YM acceptable form of reciprocity 合理的互惠条件
pmXWI`s acceptable rate 适当利率；适当汇率
| r*1.V( acceptance agreement 承兑协议
mwiPvwHrg acceptance for honour 参加承兑
!QzMeN;D acceptor 承兑人；接受人；受票人
'{_tDboY acceptor for honour 参加承兑人
AT8,9 accident insurance 意外保险
peP:5WB Accident Insurance Association of Hong Kong 香港意外保险公会
5;% xqdD accident insurance scheme 意外保险计划
9<#R;eIs v accident year basis 意外年度基准
p<.!::* %( accommodation 通融；贷款
|H I A[.q accommodation bill 通融票据；空头票据
kys-~&@+ accommodation party 汇票代发人
/? <9,7#i account balance 帐户余额；帐户结余
L?5t <`#lw account book 帐簿
rEyMSLN account collected in advance 预收款项
W2V@\ account current book 往来帐簿
,DsT:8 account of after-acquired property 事后取得的财产报告
e @MCumc~+ account of defaulter 拖欠帐目
X!'Xx 8 account payable 应付帐款
(Y?yG q/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
M)It(K8R account receivable 应收帐款
2F tEt+A+' account receivable report 应收帐款报表
+\@\,{Ujy account statement 结单；帐单；会计财务报表
:=KGQ3V~eK account title 帐户名称；会计科目
ry=[:\Z~ accountant's report 会计师报告
}T(q "Vf~ Accountant's Report Rules 会计师报告规则
T%b^|="@ accounting and auditing procedure 会计与审计程序；会计与核数程序
]7ZC>.t
Accounting Arrangements 《会计安排》
6 v#sq accounting basis 会计基础
':fbf7EL< accounting by Official Receiver 破产管理署署长呈交的帐目
uX! y, a/" Accounting Circular 《会计通告》
HAOrwJFqU accounting class 会计类别
0R{R=r] accounting date 记帐日期；会计结算日期
X>YOo~yS5 accounting for money 款项核算
wH5O>4LO Accounting Officer 会计主任
x~I1(l7r accounting period 会计报告期；会计期
VY26 Cf"
accounting policy 会计政策；会计方针
HCCp<2D"C accounting practice 会计惯例
h!3Z%M accounting principle 会计准则
0>J4O:k accounting record 会计记录
V'#u_`x"D) accounting report 会计报告
}C1 }T}U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
9d|7#)a; Accounting Society of China 中国会计学会
gM:oP. accounting statement 会计报表
[<yUq zm accounting system 会计制度；会计系统
{;gWn' aq accounting transaction 会计事项；帐务交易
@MVZy accounting treatment 会计处理
DWO : accounting year 会计年度
0iq$bT| accretion 增值；添加
z~;qDf| I accrual 应计项目；应累算数目
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accrual basis 应计制；权责发生制
W_lNvzag accrual basis accounting 应计制会计；权责发生制会计
o=5uM accrue 应累算；应计
w6Ny>(T/ accrued benefit 应累算利益
ZjID<5# accrued charges 应计费用
(3S/"ZE accrued cumulative preference share dividend 应累算的累积优先股股息
VZl0)YLK accrued expenses 应累算费用
/ S^m!{ accrued interest payable 应付利息；应计未付利息
J*k=|+[ accrued interest receivable 应收利息；应计未收利息
>I ; #BE3 accrued right 累算权益
u8\QhUk'G accruing profit 应累算的利润
eJdQ7g[> accumulated fiscal reserve 累积财政储备
%&S]cEw accumulated profit 累积利润；滚存溢利
~DS9{Y accumulated reserve 累积储备
/9gMcn9EB accumulation of surplus income 累积收益盈余
JVCgYY({KQ acquired assets 既得资产
!I
P* acquisition 收购；购置；取得
I!@` _Q9N acquisition cost 购置成本
(8/xSOZ[ acquisition expenses 购置费用
|W[rywxx acquisition of 100% interest 收购全部股权
J@-9{< acquisition of control 取得控制权
@Kb~!y@G acquisition of fixed assets 购置固定资产
}tq9 /\ acquisition of shell “买壳”
rkXSy g b acquisition price 收购价
X0L{#U act of God 天灾
_)\,6| # acting partner 执事合伙人
gpl!Iz~5 active market 买卖活跃的市场；交投畅旺的市场；旺市
cSW VHr active partner 积极参与的合伙人
CawVC*b3 active trading 交投活跃
X~b+LG/ actual circulation 实际流通
8hV:bz" actual cost 实际成本
ZPog)d@! actual expenditure 实际开支；实际支出
tV%\Jk), actual income 实际入息；实际收入；实际收益
k} 7)pJNj actual market 现货市场
'v5gg2 actual price 现货价；实际价格
m Sp7H! actual profit 实际利润
?NeB_<dLa` actual quotation 实盘；实际价位；实际报价
G7xjW 6^T actual year basis 按实际年度计算
k82LCV+6 actuals 实货
"6h.6_bTw actuarial investigation 精算调查
#J9XcD{1 actuarial principle 精算原则
dRC+|^ rSC actuarial report 精算师报告
y Q2[[[@k@ Actuarial Society of Hong Kong 香港精算学会
SpQ6A]M gm actuarial valuation 精算师估值
WJ,ON-v actuary 精算师
J?DyTs3 Z ad referendum agreement 暂定协议；有待覆核的协定
)8PL7P84 ad valorem duty 从价税；按值征税
9a,CiH% @ ad valorem duty system 从价税制
6n g9 o6 ad valorem fee 从价费
w%na n= ad valorem tariff 从价关税
cE? J]5#^ additional allowance 额外免税额
.v!e=i}. additional amount for unexpired risk 未过期风险的额外款额
z81!F'x; additional assessable profit 补加应评税利润
,bg#pG!x Q additional assessment 补加评税
oZw#Nd additional commitment 额外承担
U{m:{'np(H additional commitment vote 额外承担拨款
QJ'C?hn additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
-hfY:W`Dz additional dependent parent allowance 供养父母额外免税额
NyNu1V$ additional provision 额外拨款
o^J&c_U\3' additional stamp duty 附加印花税
W;yZ$k#q}( additional tax 补加税罚款；补加税款
;B@l0 )7(x Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
}R(_^@ ] adjudged bankrupt 被裁定破产
YzVLa,[ adjudicated bankrupt 裁定破产人
S d -+a adjudication fee 裁定费；评定印花税额手续费；评估契据费
*8+Y R adjudication of bankruptcy 裁定破产；宣告破产
p `Z7VG adjudication of insolvency 裁定无力偿还债务
2 1Opx~T3 adjusted actual 经调整的实数；调整后的实数
/ GNYv* adjusted current assets 经调整的流动资产；调整后的流动资产
efm<bJB2 adjusted figure 经调整的数字；调整后的数额
0cVXUTJ|W adjusted liabilities 经调整的负债；调整后的负债
J(GLPC O$K adjusted loss 经调整的亏损；调整后的亏损
l1-FL-1 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
s"Wdbw(O ' adjusted profit 经调整的利润；调整后的利润
jiDYPYx;I adjusted surplus 经调整的盈余额；调整后的盈余额
F[Up adjusted value 经调整的价值；调整后的价值
D:0PppE adjustment 调整；修订；理算〔保险〕
'-qc \6UY adjustment centre 调剂中心
ch bs9y0 adjustment lag 调整过程的时间差距；调整时差
9wzYDKN} adjustment mechanism 调整机制
j/\XeG > adjustment of loss 亏损调整
=<icHt6s adjustment process 调整过程；调整程序
N\$6R-L adjustment range 调整幅度
n XjUTSGa) administered exchange rate 受管制汇率
`MS =/x E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
HF:PF"|3 administration expenses 行政费用
$fO*229As administration fee 手续费；行政费
YFY)Z7fK administration in bankruptcy 破产管理
pe-d7Ou
P administration order 遗产管理令
f
#14%?/ administrator 管理人；遗产管理人
D c2 eY. administrator of the estate 遗产管理人
7085&\9 admission of debt 债项承认书
a gz G admission of proof 接纳债权证明
YXEZ&$e' advance 放贷款项；垫付款项；预支款项；预付款项
jXQ_7 advance account 暂支帐目；预付款帐户
I._=q advance compensation 预付补偿金
i)ctrdP- advance from shareholder 股东垫款
=r2d{ advance pending reimbursement 预支以待日后付还
?au i q advanced economy 先进经济体系
fy eS ) advancement 预付；预付财产
dLq!t@?iu> advances warrant 垫款令
k-/$8C advancing 贷出
uVocl,?.L adverse balance 逆差
y{<7OTA) adverse exchange 逆汇
O1"!'Gk[!L advertisement addressed to shareholders 在报章刊登的致股东通告
' wEP:} advice for collection 托收通知书
]n _A~Y r advice of drawing 提款通知书；汇票通知书
wl4yNC advice of payment 付款通知
S/|8' x{< Advisory Committee [Securities and Futures Commission]
] Yy
Sf 谘询委员会〔证券及期货事务监察委员会〕
D3OV.G]` Advisory Committee on Diversification 经济多元化谘询委员会
@\a- = affidavit 誓章；遗产申报誓章
idq= US affidavit of no receipt 述明无收款的誓章
?.H*!u +9> affiliate 联号；联营公司；附属公司
j (rFORT affiliated company 附属公司；联号；联营公司
53c6 dl affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9azPUf)
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K;~dZ African Development Bank [AfDB] 非洲开发银行
w~`P\i@ after-acquired property 事后取得的财产
x0] *'^aA after-hours dealing 市后交易
7pNh| #Uv' after-tax profit 税后盈利；税后利润；税后溢利
h7{W-AtM7_ agency agreement 代理协议
G[mYx[BTz agency expenses 代理机构的开支
-Y6JU agency fee 代理费
,yoT3_%P Agency Law 《代理法》
7RZ7q@@fgh agent 代理人；承销人
h
? M0@Z agent of company 公司代理人
AWzpk }\ agent's fee 代理人费；经纪费
:c>,=FUT aggregate 总计；总数；总体数字
F&Gb[Q&a8 aggregate amount 总款额；总额
/"U<0jot aggregate assets and liabilities 总体资产与负债
q)/4i 9
aggregate at constant price 按固定价格计算的总体数字
)L?Tq"hy aggregate demand 总需求
Z=xrj E aggregate gross position 总持仓量
|[ge ,MO: aggregate limit 总限额
&1&*(oi]X aggregate of salaries tax 合计薪俸税
8{RiaF8 aggregate performance 总体表现；总体业绩
9"rATgN1 aggregate supply 总体供应
px*MOHq K aggregate surplus 总盈余
Z7Kc`9.0| aggregate total 整体总额
5R4 dN=L*1 aggregate value 总值；合计价值
Gs%kqD{= aggregated basis 合计基准
iR9iI!+;N aggregated net chargeable income 合计应课税入息实额
B0:O]Ax6.^ aggregation 合并计算；合计；总和
KLk37IY2\ aggregation of incomes of husband and wife 夫妇入息合并计算
JGtdbD?Fw aggregation of property 财产的总和
z K&`&("4C agio 差价；贴水
Je/R'QP^8 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》
Y<B| e91C Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
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{ 《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》
y~\z_') <> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
B\6\QQ;rUo 《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% F|V G Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5 Z@Q ^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!@Ox %v K agreement for a settlement 授产协议
B`vV[w? agreement for assignment 转让协议
tNjrd}8s agreement for sale 售卖协议；买卖协议
!`u)&.t7 agreement for sale and purchase 买卖协议
/N $T[ agreement for the payment of interest 支付利息协议
rO C~U85 agreement for the repayment of money 还款协议
QAR<.zXvP agreement of reinsurance 再保险协议
(b(iL\B$D= Agricultural Bank of China 中国农业银行
cj[y]2{1h air passenger departure tax 飞机乘客离境税
#q\C"N5ip Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*+ 7#z; airport tax 机场税
xN5}y3 alcohol duty 酒精税
j/s Z:Q alienation 让与；让渡；转让
k,?k37%T] alimony 生活费；赡养费
_jtBU All Ordinaries Index [AOI] 所有普通股指数
Mqq7;w@(J all risks 全险；综合险
O lP#|x* All Sales Record for Stock Market 《股票市场成交报告》
6 R!0 v8 Allied Capital Resources Limited 新联财务有限公司
uB%`Bx'OW all-items index [Consumer Price Index] 总指数〔消费物价指数〕
gw H6r3=y( allocation letter 拨款信件
A >e%rx allocation of fund 分配款项；预留款项
q|~9%Pujg allocation of profit 利润分配；溢利分配
N-^\e)ln allocation warrant 拨款令
qZ4DO*%b3 allotment 分配；配股
H)5]K9D allotment notice 股份配售通知；配股通知
)T^hyi$ allotment of shares 股份分配
`8L7pbS%,Q allowable 可获宽免；免税的
O @l `D` allowable business loss 可扣除的营业亏损
Z@ 1rs# allowable expenses 可扣税的支出
3+)i23[4=\ allowance 免税额；津贴；备抵；准备金
z=!xN5 allowance for debts 债项的免税额
(*|hlD~ allowance for depreciation by wear and tear 耗损折旧免税额
?g!)[p`v allowance for funeral expenses 殡殓费的免税额
q|S }5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=4?m>v,re allowance for repairs and outgoings 修葺及支出方面的免税额
J<'4(}^| allowance to debtor 给债务人的津贴
[g<JP~4] alteration of capital 资本更改
c[4Z_5B alternate trustee 候补受托人
MQh L>oQ amalgamation 合并
@6\8& (| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-Z @ cj ambit of charges 征税范围；收费范围
]g: VvTJ;? amended valuation 经修订的估值
-gzk,ymp American Commodities Exchange 美国商品交易所
mX
%; American Express Bank Limited 美国运通银行
n84*[d}t American Stock Exchange 美国证券交易所
#SO9e.yhI amortization 摊销
<h( t W amount due from banks 存放银行同业的款项
(|S e+Y#e, amount due from banks abroad 存放海外银行同业的款项
d8av `m amount due from holding companies 控股公司欠款
z7NaW e amount due from local banks 存放本港银行同业的款项
f7mI\$CN amount due to banks 银行同业的存款
N O'-HKHj amount due to banks abroad 海外银行同业的存款
[~x
Q l amount due to holding companies 控股公司存款
Oq[t gmf amount due to local banks 本港银行同业的存款
O<fbO 7.- amount due to outport banks 外埠银行同业的存款
9'}m797I' amount for note issue 发行纸币的款额
^! =+ $@< amount of bond 担保契据的款额
4PNl3N3,n amount of consideration 代价款额
y6$5meh.T amount of contribution 供款数额
"S1+mSW> amount of indebtedness 负债款额
18F7; d N8 amount of principal of the loan 贷款本金额
iMF:~H-Yq# amount of rates chargeable 应征差饷数额
H1+G:TM amount of share capital 股本额
2nk}'HBe amount of sums assured 承保款额
pm^[ve amount of variation 变动幅度
NKO5c?ds amount of vote 拨款数额
k5|h8%h8 amount payable 应付款额
] OR ] amount receivable 应收款额
A07FjT5w8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
X mLH Z,/ analysis 分析
)abo5 ancillary risk 附属风险
f.Jz]WXw,
annual account 周年帐目；周年帐目报表；年度决算；年结
]@Q14
annual accounting date 年结日期
8$S$*[-a annual allowance 每年免税额；年积金；年度津贴；年津
_Nlx)Y R annual balance 年度余额
gzxLHPiw annual disposable income 每年可动用收入
LvB -%@n annual estimates 周年预算
/ ,wG$b+ annual fee 年费
>wZ!1Jq annual general meeting 周年大会
CJ?Lv2Td annual growth rate 年增率；每年增长率
._#|h5 annual long-term supplement 长期个案每年补助金
p^NYJV annual pensionable emolument 可供计算退休金的年薪
UDhW Y.`'~ annual report 年报
5X'[{'i , Annual Report on the Consumer Price Index 《消费物价指数年报》
#k*e> d$ annual return 周年报表；周年申报表；每年报税表格
fZ$8 PMZv Annual Return Rules 《周年报表规则》
F8.Fp[_tM annual review of consumer prices 每年消费物价回顾
> AJtoJ=j annual roll-forward basis 逐年延展方式
7h, SX]4Q annual salary 年薪
%*zgN[/w annual statement 年度报表；年度决算表
't2 "CPZ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
klv ]+F&[ annuitant 年金受益人
!'MZeiL P annuity 年金
/=i^Bgh4 annuity contract 年金合约
>$k_tC' " annuity on human life 人寿年金
X]M)T antecedent debt 先前的债项
.pK_j~}P ante-dated cheque 倒填日期支票
xrp%b1Sy anticipated expenditure 预期开支
Vf,t=$.[Q anticipated net profit 预期纯利
~#N^@a anticipated revenue 预期收入
$yBU
,lu} anti-inflation measure 反通货膨胀措施
Mvu! anti-inflationary stance 反通货膨胀立场
:(N3s9:vz apparent deficit 表面赤字
x%5n& B apparent financial solvency 表面偿债能力
aOETms w apparent partner 表面合伙人
m K fT4t application for personal assessment 个人入息课税申请书
u+kXJ application of fund 资金应用
a8Nl'
f*0 application to release as liquidator and to destruct the books of accounts and documents
eE+zL ~CE 申请免除清盘人职务及毁灭帐簿与文件
4 cl}ouG appointed actuary 委任精算师
]& jXD=a" appointed auditor 委任核数师；委任审计师
|s +y]3-_ appointed trustee 委任的受托人
C&D!TR!K appointer 委任人
RKx"
}<#+ apportioned pro rata 按比例分摊
YOd 0dKe apportionment 分配；分摊
Yc&yv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
}]'Z~5T apportionment formula 分摊方程式
Quqts(Q) + apportionment of estate duty 遗产税的分摊
C5$1K'X@ appraisal 估价；评估
i. C+{QH appreciable growth 可观增长
ULNU '6 appreciable impact 显着影响
^/U-(4O05* appreciable increase 可观增长
UzWf_ r appreciation 增值；升值
Tm
6<^5t appreciation against other currencies 相对其他货币升值
S)T~vK(n appreciation of the exchange value of Hong Kong dollar 港元汇值上升
iG!tRNQ{y appreciation tax 增值税
g kT`C appropriation 拨款；拨用；拨付
KQ9~\No] appropriation account 拨款帐目
W c {<DE?J Appropriation Bill 拨款法案
)k&<D*5s appropriation-in-aid system 补助拨款办法
( 3C::B= approved assets 核准资产
|L 11?{ K approved basket stock 认可一篮子证券
7LbBS:@3z_ approved budget 核准预算
hQv~C4Wfrf approved charitable donation 认可慈善捐款
79^Y^.D approved charitable institution 认可慈善机构
_8v8qT}O~4 approved currency 核准货币；认可货币
>,yE;zuw approved estimates 核准预算
tt $DWmm approved estimates of expenditure 核准开支预算
9@9(zUS| approved overseas insurer 核准海外保险人
, 6uON@ approved overseas trust company 核准海外信托公司
|#^wYZO1 U approved pooled investment fund 核准汇集投资基金
iimTr_TEt approved provident fund scheme 认可公积金计划
C4Z}WBS( approved provision 核准拨款
9nN$%(EO5; approved redeemable share 核准可赎回股份
_0 Qp[l-
approved regional stock 认可地区性证券
9w9[0BX# approved retirement scheme 认可退休金计划
wM9HZraB< approved subordinated loan 核准附属贷款
@GNNi?EY arbitrage 套戥；套汇；套利
i7 _Nv arbitrageur 套戥者；套汇者
1Rg tZp% arbitrary amount 临时款项
D2z" Z@ arrangement 措施；安排；协定
7o_1PwKS6 arrears 欠款
G:7HL5u arrears of pay 欠付薪酬
ry)g<OA arrears of revenue 逾期未收税款；逾期未收的帐项
;x^W PY Ej articles of association 组织章程；组织细则；组织章程细则
.jA'BF. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
WhQK3hnm ascertainment of profit 确定利润
^cs:S-s "Asia Clear" “亚洲结算系统”
%
P
.(L Asia Commercial Bank Ltd. 亚洲商业银行有限公司
K%h9'}pq>1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@~,&E*X! . Asian Development Fund [ADF] 亚洲发展基金
1zqIB")s> Asian dollar bond 亚洲美元债券
+m8CN(c Asian dollar market 亚洲美元市场
E!n EB(FD Asian dollar rate 亚洲美元利率
va 7I_J Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
jeXP|;#Una Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
C,r[ H5G# asked price 沽盘；喊价；索价；卖方报价
a|? & assessable income 应评税入息
,< Zu4bww assessable loss 应评税亏损
,j E'd'$ assessable profit 应评税利润
#}Y$+FtO assessable value 应评税值
HqC
1Dkw assessed profit 估定利润
s\O4D*8 assessed value 经评估价值
-!V+>.Oh assessment 评税；评定；估价；评税单
Hz~?"ts@; assessment number 评税编号；估价编号
Yz7H@Y2i assessment of additional tax 补加税评税
.,[ NJ:l assessment of performance 业绩评估；实绩评价
+ }1h Assessor 评税主任
&\ 6Buw_ asset price bubbles 资产价格泡沫
gCfAy=-,V asset-backed securities 具资产保证的证券
p)2
!_0 assets accretion 资产增值
}% 2hBl/ assets and liabilities 资产与负债
9j<qi\SSI assets betterment statement 资产递增表；资产改进表
s2F<H# assets lending 实物放款；有抵押贷款
}.*"ezaZw assets of the company passing on the death 死者去世时转移的公司资产
Jy<hTd*q assets pledged as security for liabilities 用作负债抵押的资产
oHh~! #u assets portfolio 资产投资组合
1 1Sflj assets price 资产价格
m03D+@F assets quality 资产质素
JV_VF' assets realization 资产变现
bvn %E
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X?'Sh XI assets securitization 资产证券化
T1$=0VSEa+ assets situated outside Hong Kong 在香港以外地方的资产
y#tuwzE assets stripping 削减资产；拆卖资产
zNG]v?JAh assets value 资产值
', +YWlW assignee 承让人
st4z+$L assignment 转让；转让书；转让契
3mef;! q assignment of interest 权益转让
8 [v9|r assignment of letters patent and trade mark 专利证书及商标转让
|y%pJdPk= assignment of property 物业转让；物业转让书
W3Gg<!*Uo assignment right 转让权
zy8Z68%E`* assignor 转让人
Dnk} associate 有联系的人；有关连人士；相联者；合伙人；联系人
E3hql3= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
p} }pq~EH/ associate member 附属会员
x;N@_FZ7KY associated body corporate 相联法人团体
J)o.@+Q} associated company 相联公司；联属公司
c?(;6$ A associated corporation 相联法团
#dO8) t Association of Chartered Certified Accountants [ACCA] [United Kingdom]
qe^d6 公认会计师公会〔英国〕
fG dT2}gd Association of Futures Exchange Brokers 香港期货经纪协会
mv1g2 f+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
JJC Y M association of underwriters 承保人组织
xD.Uh}:J assumption of control 接管
+|0f7RB+R assurance 担保；保险；转易；转易书
IkWV|E assurance of interest 权益的转易
S2+X/YeB at 19XX price 按一九ＸＸ年价格计算
"R< c at a discount 按赔价计算；按贴水价格计算；打折扣
^lvYj
E at a premium 按溢价计算；按升水价格计算
= 1ltX+
at call 通知付款；按通知
}^Ymg7wA at constant market price 按固定市价计算
/FJ.W<hw at constant price 按固定价格计算
V8KdY=[ at cost 按成本计算
xgp 6lO [ at current market price 按当时市价计算；按现时市价计算
etw.l~ y at current price 按当时价格计算；按现时价格计算
K%jh 6c8 at factor cost 按要素成本计算；按生产要素成本计算
7=3'P f S at money-of-the-day price 按付款当日价格计算
|-)2 D=P at or better 按指定或较佳价位〔买卖指令〕
3[{RH *nHD at par 按面值计算；平价
*C~$<VYI at sight 见票即付
mv,p*0 at the close 按收市盘
sh#hDU/</ at the opening 按开市盘
;15 j\{r attestation 见证；见证条款
]#NJ[IZb at-the-money option 平价期权
"5wer5?
t attorney 受权人；受托代表人
Ty&O k* attornment 新拥有人承认书
ob. Br:x attributable profit 可归属利润
Z:( Zy attributable share value 可归属股份价值
]nIH0k3y Auckland Stock Exchange 奥克兰证券交易所
;9&#Sb/ auction 拍卖
;6) Onwx auctioneer 拍卖商
2 #jBh audit 审计；核数
MA`.&MA. Audit Commission 审计署
B+VD53 V Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
aw\0 \'} 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〕
)swu~Wb}U@ audit review 帐目审查
X;/5Niv32q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
B0+ r audited account 审计帐目；经审计的帐目
Z>l%:;H audited annual account 经审计的周年帐目
pLiGky audited balance sheet 经审计的资产负债表
a>H8, a auditor 核数师；核数主任；审计师
5jNDr`pnu auditor's certificate 核数师证明书；审计师证明书
/ gH[|d auditor's report 核数师报告；审计师报告
%|izt/B Aussie bond 澳元债券
DS| HN austerity budget 紧缩预算
zNo>V8 B( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1CmjEAv%/ Australia All Ordinaries Index 澳洲所有普通股票指数
)JsmzGC0 Australian Dollar [AUD] 澳元
"/k TEp Australian Options Market 澳大利亚期权市场
(O!Q[WLS Australian Securities Commission 澳洲证券事务监察委员会
dje}C bZ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\+#>XDD Australian Stock Exchange 澳大利亚证券交易所
( 5/>arDn Austrian Schilling [ATS] 奥地利先令
xJ rKH authentication 认证；鉴证
Spm0DqqR? authority to purchase 委托购买证；委购书
w7E7r?)Wl| authorization 认可；核准；授权；授权书
lKSd]:3Xm authorization by direction 指示授权
S_ER^Pkg authorization by instruction 指令授权
}K.2 authorization by warrant 令状授权
59MpHkr authorization of unit trust 单位信托的认可
# ? _8 *? authorized agent 指定代理人
i-FsA authorized capital 法定资本
b#[EkI 0@ authorized clerk 出市员
/id rb c authorized dealer 认可交易商
MszX9 wl authorized financial institution 认可财务机构
al1Nmc # authorized fund 认可基金
hk.vBbhs authorized fund house 获授权的基金公司；认可基金公司
o;"Phc. authorized institution 认可机构
P dD, ~N# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;RzbPlkl authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
V;IV2HT0J" authorized insurer 获授权保险人；获认可承保人
;oM7H*W C authorized investment 特准投资项目
#qDMUN*i authorized person 获授权人
(:r80: authorized representative 获授权代表
%~rXJrK authorized share capital 法定股本
MJ _ ]N+ automated quotation system 自动报价系统
)|N_Q } Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
V`& O` 自动交易系统〔香港期货交易所有限公司〕
i"RBk% automatic adjustment mechanism 自动调整机制
g4 f:K=5: automatic adjustment system 自动调整系统
yt[vd8O'c Automatic Clearing House 自动票据交换所
e. '6q
($3 automatic exchange rates accumulation system 自动化汇率累集系统
!mIr_d2" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7^FJ+gN8b automatic teller machine [ATM] 自动柜员机
!v\ _<8 autopay 自动转帐
),rd7GB> available assets 可用资产
RQO&F $R= available fiscal reserve 现存财政储备
:~wU/dEEiz available profit 可用利润
P*:9u > Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+i@ {h9"6g average 平均；平均数；海损
I-L:;~. average basic salary 平均基本薪金
0nsj ihw average consumer expenditure 平均消费开支；一般消费开支
iOrpr,@ average cost 平均成本
`Kb"`}`_vm average cost of land production 增辟土地平均成本
F tw ;T| average daily turnover 平均每日成交额
c]PG5f xf average daily wage rate 平均每日工资率
Tfn BPO average expenditure pattern 平均开支模式
I6vy :5d average growth rate 平均增长率
.H# <yPty average net fixed assets 固定资产平均净值
UAEu.AT average of relatives 相对价格平均数
UlQS]f~ average price 平均价格
tDQuimYu7 average propensity to consume 平均消费倾向；一般消费倾向
]9PQKC2& average propensity to save 平均储蓄倾向；一般储蓄倾向
Me2qOc^Z- average rate 平均率
V dOcKP. average revenue 平均收入；平均收益
; S~ average stock 平均库存；平均存货
oY<R[NYKu average yearly rent 平均年租
'`sZo1x%f avoidance of double taxation 避免双重课税
< HB@j}qi avoidance of tax 避税
